19 (1) The Minister may, at any time the Minister considers reasonable, assess or reassess, (a)  any tax that any person, as agent of the Minister, has collected and has failed to remit; (b)  any tax, interest or penalty payable by any person under this Act or the regulations; (b.1)  any amount that a person is responsible to pay under subsection 14 (2); (b.2)  any amount for which a person is liable under subsection 24.1 (5); and (c)  any amount deemed to be tax under section 40.  R.S.O. 1990, c. T.10, s. 19 (1); 2001, c. 23, s. 229 (1). Assessment re amounts held in trust (1.1) The amount assessed under clause (1) (b.1) shall be deemed to be tax collectable, collected or payable, as the case may be, by the person.  2001, c. 23, s. 229 (2). Same (1.2) The amount assessed under clause (1) (b.2) shall be deemed to be tax collectable or collected, as the case may be, by the person.  2001, c. 23, s. 229 (2). Penalty for failure to collect tax (2) The Minister may assess a penalty against every person who fails to collect tax that the person is responsible to collect under this Act or the regulations equal to, (a)  the amount that the person failed to collect; and (b)  an additional amount equal to 10 per cent of the amount referred to in clause (a).  1994, c. 18, s. 8 (8). Note:  Subsection 19 (2) applies with respect to any failure to collect tax required to be collected on or after February 1, 1995.  See:  1994, c. 18, s. 8 (26). Assessment on inspection (3) Where it appears from an inspection, audit or examination of the books of account, records or documents of any collector, importer, exporter, wholesaler, retail dealer, consumer, interjurisdictional transporter, holder of a transit permit or holder of a permit to mark or stamp cigarettes or fine cut tobacco that this Act or the regulations have not been complied with, the person making the inspection, audit or examination shall calculate the tax collectable or payable in such manner and form and by such procedure as the Minister considers adequate and expedient, and the Minister shall assess the amount of tax that any person as agent of the Minister has collected and has failed to remit and the amount of the tax, interest or penalty, as the case may be, payable by the person for which the person has not accounted.  R.S.O. 1990, c. T.10, s. 19 (3); 2011, c. 15, s. 28 (1). Limitation (3.1) Subject to subsections (3.2) to (3.3), the Minister may assess or reassess any tax, interest or penalty payable under clause (1) (b) or tax payable as determined under subsection (3) within four years after the day on which the tax becomes payable.  2000, c. 42, s. 108; 2004, c. 31, Sched. 36, s. 7 (1). Same (3.2) If the Minister establishes that a person liable to pay the tax, interest or penalty under clause (1) (b) has made a misrepresentation that is attributable to neglect, carelessness or wilful default or has committed any fraud in making a return, in supplying information under this Act or in omitting to disclose information under this Act, the Minister may assess or reassess the tax, interest or penalty for which the person is liable at any time the Minister considers reasonable.  2000, c. 42, s. 108. Exception, waiver of limitation (3.2.1) Despite subsection (3.1), the Minister may assess or reassess a person at any time if the person has filed with the Minister a waiver in a form approved by the Minister before the expiry of the time provided in subsection (3.1).  2004, c. 31, Sched. 36, s. 7 (2). Revocation of waiver (3.2.2) If a person files a waiver under subsection (3.2.1), the person may file a notice of revocation of the waiver in a form approved by the Minister.  2004, c. 31, Sched. 36, s. 7 (2). Effect of revocation (3.2.3) If a person files a notice of revocation of the waiver under subsection (3.2.2), the Minister shall not issue an assessment or reassessment under subsection (3.1) in reliance on the waiver more than one year after the date on which the notice of revocation is filed.  2004, c. 31, Sched. 36, s. 7 (2). Waiver, transitional (3.2.4) Despite subsection (3.1), if, before December 16, 2004, a person provided the Minister with a written waiver of the time limit, the Minister may assess or reassess the person at any time in respect of the period to which the waiver applies, and subsections (3.2.2) and (3.2.3) apply with necessary modifications in respect of the waiver.  2005, c. 31, Sched. 22, s. 1. Same (3.3) Subsections (3.1) and (3.2) do not apply in respect of a reconsideration under subsection 21 (3).  2000, c. 42, s. 108. Penalty for excess losses (3.4) Every person who has excess unverifiable losses, determined in accordance with the regulations, shall pay a penalty, when assessed for it, equal to the tax that would have been collectable by the person if the quantity of tobacco product that exceeds the prescribed threshold for an unverifiable loss had been sold to a consumer.  2011, c. 15, s. 28 (2). Disallowance of refund (4) Where a person has, in accordance with this Act and the regulations, applied for a refund under this Act or the regulations, and the claim is in whole or in part refused, the Minister shall cause to be issued a statement of disallowance and the statement shall specify the amount of the disallowance and the reasons therefor and the statement of disallowance shall be served in the same manner as a notice of assessment under subsection (5).  R.S.O. 1990, c. T.10, s. 19 (4). Deemed tax (4.1) A debt due to the Crown under section 8.1 of the Financial Administration Act in respect of a payment or remittance under this Act shall be deemed, when the Minister so assesses under subsection (1), to be tax payable under this Act by the person from whom the payment or remittance is payable, and may be collected and enforced as tax under the provisions of this Act, except that sections 21 and 22 do not apply.  1994, c. 18, s. 8 (9). Notice of assessment (5) Where the Minister has made an assessment under subsection (1), (2) or (3), the Minister shall deliver a notice of assessment by personal service or shall send such notice of assessment by mail or registered mail to the person so assessed at the person’s last known address, or where the person has more than one address, one of which is in Ontario, to the address in Ontario, and the amount of the assessment shall, subject to subsection (6), be remitted to the Minister by the person so assessed within thirty days from the date of personal service or mailing of the notice of assessment.  R.S.O. 1990, c. T.10, s. 19 (5); 1994, c. 18, s. 8 (4). Idem (6) Where the Minister has made an assessment under subsection (1), (2) or (3), the notice of assessment may provide that the amount assessed is payable forthwith.  R.S.O. 1990, c. T.10, s. 19 (6). Continuation of liability for tax (7) Liability for tax imposed by this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.  R.S.O. 1990, c. T.10, s. 19 (7). Minister not bound by returns (8) The Minister is not bound by a return or information delivered by or on behalf of any person under this Act and may, despite any return or information that has been delivered, assess the tax payable under this Act.  R.S.O. 1990, c. T.10, s. 19 (8). Assessment valid and binding (9) An assessment, subject to being varied or vacated on an objection or appeal and subject to a reassessment, shall be deemed to be valid and binding despite any error, defect or omission therein or in any proceeding under this Act relating thereto.  R.S.O. 1990, c. T.10, s. 19 (9). Idem (10) The amount of any assessment is payable within the time required by the notice of assessment whether or not an objection or appeal from the assessment is made or taken.  R.S.O. 1990, c. T.10, s. 19 (10). Limitation (11) No penalty under subsection (2) shall be made with respect to tax that should have been collected more than four years before the date of the assessment under subsection (2), except that, where the Minister establishes that the person has made any misrepresentation that is attributable to neglect, carelessness or wilful default, or has committed any fraud, in making a return or in supplying any information under this Act or the regulations or in omitting to disclose any information, the Minister may, where the Minister considers it expedient, impose the penalty provided under subsection (2) for tax that should have been collected more than four years before the date of assessment.  R.S.O. 1990, c. T.10, s. 19 (11). Exception, waiver of limitation (12) Despite subsection (11), the Minister may assess a penalty under subsection (2) against a person at any time if the person has filed with the Minister a waiver in a form approved by the Minister within four years after the date the tax should have been collected. 2019, c. 15, Sched. 39, s. 3. Revocation of waiver (13) If a person files a waiver under subsection (12), the person may file a notice of revocation of the waiver in a form approved by the Minister. 2019, c. 15, Sched. 39, s. 3. Effect of revocation (14) If a person files a notice of revocation of the waiver under subsection (13), the Minister shall not assess a penalty under subsection (2) in reliance on the waiver more than one year after the date on which the notice of revocation is filed. 2019, c. 15, Sched. 39, s. 3. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (4, 9) - 23/06/1994; 1994, c. 18, s. 8 (8) - 01/02/1995 2000, c. 42, s. 108 - 21/12/2000 2001, c. 23, s. 229 (1-3) - 05/12/2001 2004, c. 31, Sched. 36, s. 7 (1, 2) - 16/12/2004 2005, c. 31, Sched. 22, s. 1 - 16/12/2004 2011, c. 15, s. 28 (1)
- 01/04/2013; 2011, c. 15, s. 28 (2)
- 01/06/2011 2019, c. 15, Sched. 39, s. 3 - 10/12/2019