hordruma/ontario_laws_and_regs huggingface dataset:
1.1 No person otherwise subject to tax under this Act is exempt therefrom by reason of an exemption granted to the person, or to or in respect of the personal or real property of the person, by or under any other Act, unless the other Act expressly mentions this Act.  2001, c. 23, s. 220. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 220 - 05/12/2001
7 (1) Every manufacturer shall apply for and the Minister shall issue a registration certificate in such form and manner as the Minister requires.  R.S.O. 1990, c. T.10, s. 7 (1). Conditions and restrictions (2) The Minister may, as a requirement for the issuance of a registration certificate, impose such reasonable conditions and restrictions as the Minister considers appropriate.  R.S.O. 1990, c. T.10, s. 7 (2). Change of business (3) Every manufacturer shall forthwith notify the Minister of all changes in the name or nature of the manufacturer’s business or of the termination of the business.  R.S.O. 1990, c. T.10, s. 7 (3). Offence (4) Every person who operates as a manufacturer in Ontario without holding a registration certificate required by this section or who, being the holder of such a certificate, contravenes any condition or restriction contained in the certificate or any other requirement specified in this section is guilty of an offence and on conviction is liable, (a)  to a fine of not less than $1,000 and not more than $10,000; and (b)  in respect of a conviction for operating as a manufacturer without holding a registration certificate, to an additional fine of not less than an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of tobacco products that were manufactured by the person during the period when the person did not hold a registration certificate.  2004, c. 7, s. 24; 2011, c. 15, s. 9 (1). Penalty, failure to register (5) Every person who operates as a manufacturer in Ontario without holding a registration certificate required by this section shall pay to the Minister a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of tobacco products that were manufactured by the person during the period when the person did not hold a registration certificate.  2011, c. 15, s. 9 (2). Section Amendments with date in force (d/m/y) 2002, c. 22, s. 193
- 01/07/2003 2004, c. 7, s. 24
- 17/06/2004 2011, c. 15, s. 9 (1, 2) - 01/06/2011
23.2 If, on an inspection under subsection 23 (1), a person authorized by the Minister discovers that any person is contravening subsection 20 (4), the person authorized by the Minister may seize, impound, hold and dispose of all tobacco products for sale or stored at the place that is subject to the temporary prohibition under section 20 as if the tobacco were unmarked tobacco products seized under subsection 23.1 (1) or (1.1).  2007, c. 7, Sched. 40, s. 9; 2011, c. 15, s. 36. Section Amendments with date in force (d/m/y) 2007, c. 7, Sched. 40, s. 9 - 17/05/2007 2011, c. 15, s. 36 (1) - 01/06/2011; 2011, c. 15, s. 36 (2) - 01/04/2013
25 (1) Upon default of payment by any person of any amount payable, or to be remitted under this Act as tax, interest, or a penalty, other than a penalty imposed as a result of a prosecution for an offence under this Act, (a)  the Minister may bring an action for recovery thereof in any court in which a debt or money demand of a similar amount may be collected, and every such action shall be brought and executed in and by the name of the Minister or his or her name of office and may be continued by his or her successor in office as if no change had occurred and shall be tried without a jury; and (b)  the Minister may issue a warrant directed to the sheriff for any area in which any property of a person liable to make a payment or remittance under this Act is located or situate for the amount of the tax, interest and penalty or any of them owing by the person, together with interest thereon from the date of the issue of the warrant and the costs and expenses of the sheriff, and such warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice.  R.S.O. 1990, c. T.10, s. 25 (1); 2001, c. 23, s. 235. Security for tax (2) Where the Minister considers it advisable to do so, the Minister may accept security for the payment of taxes in any form the Minister considers appropriate.  R.S.O. 1990, c. T.10, s. 25 (2). Compliance to be proved by affidavit (3) For the purpose of any proceeding taken under this Act, the facts necessary to establish compliance on the part of the Minister with this Act as well as the failure of any person, partnership, syndicate, trust or corporation to comply with the requirements of this Act shall, unless evidence to the contrary satisfactory to the court is adduced, be sufficiently proved in any court of law by affidavit of the Minister or of any officer of the Ministry of Finance.  R.S.O. 1990, c. T.10, s. 25 (3); 1996, c. 29, s. 32. Remedies for recovery of tax (4) The use of any of the remedies provided by this section does not bar or affect any of the other remedies therein provided, and the remedies provided by this Act for the recovery and enforcement of the payment of any tax imposed by this Act are in addition to any other remedies existing by law, and no action or other proceeding taken in any way prejudices, limits or affects any lien, charge or priority existing under this Act or at law in favour of Her Majesty in right of Ontario.  R.S.O. 1990, c. T.10, s. 25 (4). Section Amendments with date in force (d/m/y) 1996, c. 29, s. 32 - 09/12/1996 2001, c. 23, s. 235 - 05/12/2001
34.0.1 (1) Every person who affixes to a package of fine cut tobacco a false, forged, fraudulent, spurious or counterfeit indicium or an indicium that has been used before, or who prints on a container of any description for packaging fine cut tobacco a false, forged, fraudulent, spurious or counterfeit indicium is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $100,000 or to imprisonment for a term of not more than two years or both.  2011, c. 15, s. 46; 2023, c. 8, Sched. 10, s. 14. Penalty (2) Every holder of a permit to mark or stamp fine cut tobacco and every dealer who possesses fine cut tobacco in a package that has previously been used as a marked package under this Act or the regulations or has been fraudulently marked shall pay a penalty equal to, (a)  if it is the first time a penalty is assessed against the holder of the permit or the dealer under this subsection, the sum of, (i)  an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of fine cut tobacco, and (ii)  the amount of, (A)  $500 if the person has not been previously assessed a penalty under this subsection or under subsection 2 (7.1), 24 (12), 29 (19) or (20), 29.1 (6) or (7) or 34 (2), (B)  $2,500 if the person has previously been assessed a penalty under subsection 2 (7.1), 24 (12), 29 (19) or (20), 29.1 (6) or (7) or 34 (2), but has not been previously assessed more than one penalty in total under those subsections, (C)  $5,000 if the person has previously been assessed more than one penalty in total under subsection 2 (7.1), 24 (12), 29 (19) or (20), 29.1 (6) or (7) or 34 (2); or (b)  if a penalty has been previously assessed against the holder of the permit or the dealer under this subsection, the sum of, (i)  an amount equal to five times the tax that would be payable under section 2 by a consumer purchasing the same quantity of fine cut tobacco, and (ii)  the amount of, (A)  $2,500 if the person has previously been assessed not more than one penalty in total under this subsection or subsection 2 (7.1), 24 (12), 29 (19) or (20), 29.1 (6) or (7) or 34 (2), or (B)  $5,000 if the person has previously been assessed more than one penalty in total under this subsection or subsection 2 (7.1), 24 (12), 29 (19) or (20), 29.1 (6) or (7) or 34 (2).  2011, c. 15, s. 46. Section Amendments with date in force (d/m/y) 2011, c. 15, s. 46
- 01/04/2013 2023, c. 8, Sched. 10, s. 14 - 18/05/2023 34.1 Repealed: 2023, c. 8, Sched. 10, s. 15. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 241 - 01/07/2004 2011, c. 15, s. 47 (1)
- 01/06/2011; 2011, c. 15, s. 47 (2)
- 01/04/2013 2023, c. 8, Sched. 10, s. 15 - 18/05/2023