jswizzle3737/ontario_laws_and_regs huggingface dataset:
4 (1) In this section, “Ontario resident” means a person who has a permanent establishment in Ontario.  R.S.O. 1990, c. E.11, s. 4 (1); 2004, c. 16, Sched. D, Table. Deemed employer (2) An Ontario resident who enters into an agreement with a non-resident employer under which work is performed or services are provided during a year for the benefit of the Ontario resident by an individual employed by the non-resident employer, the Ontario resident shall be deemed to be the employer of the individual and the individual shall be deemed to be an employee of the Ontario resident during any period in the year when the work is performed or the services are provided, if, (a) the non-resident employer does not have a permanent establishment in Ontario during the period and is not subject to tax under this Act calculated by reference to remuneration paid to the individual performing the work or providing the services for the benefit of the Ontario resident during the period; (b) the work is performed or the services are provided in Ontario; (c) the Ontario resident and the non-resident employer do not deal at arm’s length, within the meaning of section 251 of the Income Tax Act (Canada), at any time during the period or did not deal at arm’s length at the time they entered into the agreement or arrangement; and (d) the work being performed or the services being provided by the individual for the benefit of the Ontario resident are under the approval and direction of the Ontario resident and are of a nature which, in the Minister’s opinion, could be expected to be carried out by an employee of a person for whose benefit the work is performed or the services are provided.  R.S.O. 1990, c. E.11, s. 4 (2); 2004, c. 16, Sched. D, Table. Deemed payment of remuneration (3) Where an Ontario resident referred to in subsection (2) is deemed by that subsection to be the employer of an individual employed by a non-resident employer during a period in a year, (a) the Ontario resident shall be deemed to pay remuneration to the individual during the period in which the individual is deemed to be an employee of the Ontario resident in an amount equal to the remuneration paid or to be paid by the non-resident employer to the individual in respect of the work performed or the services provided by the individual in the period for the benefit of the Ontario resident; and (b) the individual shall be deemed to be an employee who reports for work at a permanent establishment of the Ontario resident in Ontario.  R.S.O. 1990, c. E.11, s. 4 (3); 2004, c. 16, Sched. D, Table. Section Amendments with date in force (d/m/y) 2004, c. 16, Sched. D, Table - 01/01/2004 4.1, 4.2 Repealed:  2009, c. 18, Sched. 11, s. 2. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 4 - 01/01/1993 2009, c. 18, Sched. 11, s. 2 - 05/06/2009
10.1 (1) If the following conditions are satisfied, a person may make an application under subrule 14.05 (2) of the Rules of Civil Procedure to a judge of the Superior Court of Justice: 1. The application is to determine one or more issues of law that depend solely on the interpretation of, i. this Act or the regulations, or ii. this Act or the regulations and another Ontario statute or regulation. 2. The Minister has indicated in writing that the Minister is satisfied that it is in the public interest for the applicant to make the application. 3. The Minister and the applicant have executed a statement of agreed facts on which they both intend to rely and the applicant files the statement as part of the applicant’s application record. 4. No facts remain in dispute between the Minister and the applicant that either of them believes may be relevant to the determination of any issue of law that is a subject of the application.  2006, c. 33, Sched. I, s. 2. Application of rule 38.10, Rules of Civil Procedure (2) Rule 38.10 of the Rules of Civil Procedure does not apply to an application referred to in this section, except that the presiding judge may, on the hearing of the application, adjourn the application in whole or in part and with or without terms under clause 38.10 (1) (a).  2006, c. 33, Sched. I, s. 2. Disposition of application (3) The court may dispose of an application that is authorized under this section by, (a) making a declaration of law in respect of one or more issues of law forming the subject of the application; (b) declining to make a declaration of law in respect of any of the issues of law forming the subject of the application; or (c) dismissing the application.  2006, c. 33, Sched. I, s. 2. Effect of declaration of law (4) No declaration of law made on an application under this section, (a) shall be binding on the Minister and the applicant except in relation to the facts agreed to by them in the proceeding; or (b) shall otherwise affect the rights of the Minister or the applicant in any appeal instituted under this Act.  2006, c. 33, Sched. I, s. 2. No applications under subrule 14.05 (3) (5) No person other than the Minister may bring an application under subrule 14.05 (3) of the Rules of Civil Procedure on or after the day this section comes into force, in respect of any matter arising under this Act.  2006, c. 33, Sched. I, s. 2. Other proceedings (6) On the motion of the Minister, the court shall dismiss a proceeding commenced by an application under rule 14.05 of the Rules of Civil Procedure relating to a matter under this Act or the regulations if any condition in subsection (1) has not been satisfied or the application is prohibited under subsection (5).  2006, c. 33, Sched. I, s. 2. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. I, s. 2 - 20/12/2006
11 (1) Upon the filing of the notice of appeal and reply in the Superior Court of Justice in accordance with section 10, the matter shall be deemed to be an action in that court and the practice and procedure of that court, including the right of appeal, and the practice and procedure relating to appeals, apply to the action.  R.S.O. 1990, c. E.11, s. 11 (1); 2001, c. 23, s. 80 (1). Enforcement (2) Every judgment or order given or made in the action may be enforced in the same manner and by the same process as a judgment or order in an action commenced in the Superior Court of Justice.  R.S.O. 1990, c. E.11, s. 11 (2); 2001, c. 23, s. 80 (2). Irregularity (3) An assessment shall not be vacated or varied on appeal by reason only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Act.  R.S.O. 1990, c. E.11, s. 11 (3); 1994, c. 8, s. 12 (1); 2010, c. 26, Sched. 6, s. 8 (1). Powers of court (4) The court may dispose of an appeal by dismissing it, allowing it or allowing it and, (a) vacating the assessment; (b) varying the amount assessed; (c) restoring the assessment; or (d) referring the assessment back to the Minister for reconsideration and reassessment.  2010, c. 26, Sched. 6, s. 8 (2). Order for payment (5) The court may, in delivering judgment disposing of an appeal, order payment or refund of tax, interest, penalties or costs by the taxpayer or the Minister, as the court considers appropriate.  R.S.O. 1990, c. E.11, s. 11 (5); 1994, c. 8, s. 12 (3). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 12 (1-3) - 01/01/1993 2001, c. 23, s. 80 (1, 2) - 05/12/2001 2010, c. 26, Sched. 6, s. 8 (1, 2) - 08/12/2010
12 (1) Every person who is or was an employer with a permanent establishment in Ontario shall keep records and books of account in Ontario or at such other place as may be approved by the Minister.  1994, c. 8, s. 13 (1); 2004, c. 16, Sched. D, Table; 2009, c. 18, Sched. 11, s. 3. Form and content (2) Every person required by subsection (1) to keep records and books of account shall keep the records and books of account in such form and containing such information as will enable the Minister to determine that this Act and the regulations have been complied with.  R.S.O. 1990, c. E.11, s. 12 (2); 1994, c. 8, s. 13 (2). Failure to keep records (3) The Minister may require a person who has failed to keep records and books of account that comply with subsections (1) and (2) to keep such records and books of account as the Minister specifies.  R.S.O. 1990, c. E.11, s. 12 (3); 1994, c. 8, s. 13 (3). Retention of records (4) Every person required by this section to keep records and books of account shall, until permission for their disposal is given by the Minister, retain each such record and book of account and every primary source document required to support and verify the entries and information in the records and books of account.  R.S.O. 1990, c. E.11, s. 12 (4); 1994, c. 8, s. 13 (4). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 13 (1-4) - 01/01/1993 2004, c. 16, Sched. D, Table - 01/01/2004 2009, c. 18, Sched. 11, s. 3 - 05/06/2009
13 (1) The Minister may appoint in writing one or more persons as auditors for the purposes of this Act.  R.S.O. 1990, c. E.11, s. 13 (1); 1994, c. 8, s. 14 (1). Entry and audit (2) An auditor may at any reasonable time, without a warrant, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept pursuant to this Act in order to conduct an audit or examination to determine compliance or non-compliance with this Act.  1994, c. 8, s. 14 (2). Powers to audit and examine (3) Upon an audit or examination under this section, the auditor has the right to, (a) examine the premises and the operations carried out on the premises; (b) have free access, at any reasonable time, to all books of account, records, vouchers, correspondence and any other documents that are or may be relevant for the purposes of determining tax payable under this Act, regardless of the form or medium in which such books, records, vouchers, correspondence and documents are kept, but, if they or any of them are kept in a form or medium that is not legible, the auditor is entitled to require the person apparently in charge of them to produce a legible physical copy for examination and audit by the auditor; (c) make, or cause to be made, one or more copies of any document to which the auditor has a right of access under clause (b); (d) question any person on the premises with respect to matters that are or may be relevant to an audit or examination under this Act; and (e) test the accuracy and integrity of computer programs used in processing information relevant to determining any amount payable under this Act.  1994, c. 8, s. 14 (2). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 14 (1, 2) - 23/06/1994
14 No person shall obstruct an auditor or withhold or conceal from an auditor any book of account, record, correspondence or other document that is or may be relevant for the purposes of determining compliance with this Act.  1994, c. 8, s. 15. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 15 - 23/06/1994
15 (1) The Minister may, for the purpose of the administration or enforcement of this Act, by a written notice require from a taxpayer or from a director, employee or agent of a taxpayer, or from any other person, (a) any information or additional information or any form; or (b) production, or production on oath or affirmation, of books of account, documents, correspondence and records, including payroll, employment and any other records that are or may be relevant to the administration or enforcement of this Act.  R.S.O. 1990, c. E.11, s. 15 (1); 1994, c. 8, s. 16 (1); 1997, c. 19, s. 6 (1). Time for production (2) A notice under subsection (1) may require that the information or production be given or produced within such reasonable time as is specified in the letter or demand.  R.S.O. 1990, c. E.11, s. 15 (2). (3) Repealed:  2009, c. 18, Sched. 11, s. 4. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 16 (1, 2) - 23/06/1994; 1997, c. 19, s. 6 (1) - 10/10/1997 2009, c. 18, Sched. 11, s. 4 - 05/06/2009
16 A copy of a book of account, document, correspondence or record, or any part of any of them, certified by an auditor or an employee of the Ministry to be a true copy of the original shall be received in evidence in any proceeding to the same extent and have the same evidentiary value as the material of which it is a copy.  R.S.O. 1990, c. E.11, s. 16; 1994, c. 8, s. 17. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 17 - 23/06/1994
17 Any officer or employee of the Ministry who is authorized by the Minister may administer oaths and take or receive affidavits, declarations or affirmations for the purpose of or incidental to the administration or enforcement of this Act, and every person so authorized has, in respect of any such oath, affidavit, declaration or affirmation, all the powers of a commissioner for taking affidavits.  R.S.O. 1990, c. E.11, s. 17.
19 (1) Every trustee or other person required by this Act to file an annual return for a taxpayer in respect of a year shall, within thirty days from the day of mailing of a notice of assessment issued by the Minister, pay all taxes, interest and penalties payable under this Act by the taxpayer to the extent that the person has or had, at any time since the year, in the person’s control or possession property belonging to the taxpayer or to the estate of the taxpayer and shall thereupon be deemed to have made the payment on behalf of the taxpayer.  1994, c. 8, s. 19 (1). Certificate of taxes paid (2) Every assignee, liquidator, receiver, receiver-manager and other agent, other than a trustee in bankruptcy, before distributing any property of the taxpayer under such person’s control, shall obtain a certificate from the Minister certifying that all taxes, interest and penalties that have been assessed under this Act and are chargeable against or payable out of the property of the taxpayer have been paid or that security for the payment thereof in a form acceptable to the Minister has been given under this Act.  R.S.O. 1990, c. E.11, s. 19 (2); 1994, c. 8, s. 19 (2). Personal liability of receivers (3) Any person referred to in subsection (2) who fails to obtain the certificate referred to therein is personally liable to the Crown in right of Ontario for an amount equal to the taxes, interest and penalties under subsection (1) and such debt shall be deemed to be tax owing by such person under this Act and may be enforced in accordance with the provisions of this Act.  R.S.O. 1990, c. E.11, s. 19 (3). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 19 (1, 2) - 01/01/1993
22 (1) Where there is uncertainty as to the liability of a taxpayer to pay any tax imposed under this Act, or where, owing to special circumstances, it is inequitable to demand payment of the whole amount imposed by this Act, the Minister may accept such amount as the Minister considers proper in satisfaction of any tax, interest and penalties under this Act.  R.S.O. 1990, c. E.11, s. 22; 1994, c. 8, s. 22 (1). Minister’s discretion to pay interest (2) If the Minister believes that the amount of instalments required to be paid by a taxpayer under this Act on account of tax payable for a year exceeds and is inequitable in relation to the amount of tax payable for the year, the Minister may at his or her discretion pay interest at the prescribed rate on part or all of the excess from the date when the Minister considers it equitable to deem an overpayment to have occurred to the date of any refund or application of the excess under subsection 6 (2).  1994, c. 8, s. 22 (2). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 22 (1) - 01/01/1993; 1994, c. 8, s. 22 (2) - 23/06/1994
24 (1) The use of a remedy provided by this Act does not bar or affect any of the other remedies provided by this Act.  R.S.O. 1990, c. E.11, s. 24 (1). Additional remedies (2) The remedies provided by this Act for the recovery or enforcement of the payment of any tax, interest and penalty or any of them imposed by this Act are in addition to any other remedies existing by law.  R.S.O. 1990, c. E.11, s. 24 (2).
25 No action or other proceeding taken under this Act in any way prejudices, limits or affects any charge or priority existing under this Act or otherwise.  R.S.O. 1990, c. E.11, s. 25.
26 (1) For the purpose of a proceeding under this Act, an affidavit by the Minister or an officer of the Ministry is, in the absence of evidence to the contrary, proof of the facts set out in the affidavit without proof of the signature or office of the Minister or officer of the Ministry.  R.S.O. 1990, c. E.11, s. 26. Print-out admissible in evidence (2) If a return, statement or other document has been delivered by a person to the Minister on computer disk or by other electronic medium, a document, accompanied by the certificate of the Minister, or of a person authorized by the Minister, stating that the document is a print-out of the return, statement or document received by the Minister from the person and certifying that the information contained in the document is a true and accurate representation of the return, statement or document delivered by the person, is admissible in evidence and shall have the same probative force as the original return, statement or document would have had if it had been delivered as a paper return, statement or document.  1994, c. 8, s. 24. Same (3) The Minister or a person authorized by the Minister may, for any purpose related to the administration or enforcement of this Act, reproduce from original data stored electronically any document previously issued by the Minister under this Act, and the electronically reproduced document shall be admissible in evidence and shall have the same probative force as the original document would have had if it had been proved in the ordinary way.  1994, c. 8, s. 24. Same (4) If the data contained on a return, statement or other document received by the Minister from a person has been stored electronically by the Minister on computer disk or other electronic medium and the paper return, statement or other document has been destroyed by a person so authorized by the Minister, a document, accompanied by the certificate of the Minister or of a person authorized by the Minister, stating that the document is a print-out of the data contained on the return, statement or other document received and stored electronically by the Minister and certifying that the information contained in the document is a true and accurate representation of the data contained on the return, statement or document delivered by the person, is admissible in evidence and shall have the same probative force as the original return, statement or document would have had if it had been proved in the ordinary way.  1994, c. 8, s. 24. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 24 - 23/06/1994
27 Every person employed or formerly employed in the administration or enforcement of this Act or in the development and evaluation of tax policy for the Government of Ontario shall preserve secrecy with respect to all matters related to this Act that come to his or her knowledge in the course of such employment and shall not communicate any information or material related to any such matter to any other person except, (a) as may be required in connection with the administration or enforcement of this Act, any other Act administered by the Minister or the Income Tax Act (Canada) or the regulations made under any of them; (b) as may be required in connection with the development and evaluation of tax policy by the Government of Ontario; (c) with the consent of the person to whom the information or material relates; (d) to counsel for the person required by this section to preserve secrecy.  R.S.O. 1990, c. E.11, s. 27; 1994, c. 8, s. 25. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 25 - 23/06/1994
28 The Minister may, for the purpose of administering this Act, enter into agreements with the Government of Canada or any province or territory of Canada, or with a ministry or a prescribed board, commission or agency of such a government, under which the government, ministry, board, commission or agency will be allowed access to information obtained by the Minister under this Act and will allow the Minister access to information the government, ministry, board, commission or agency has obtained under statutory authority.  1994, c. 8, s. 26. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 26 - 01/01/1993
29 (1) Any notice or other document required by this Act to be served or given may be served personally, may be sent by registered mail addressed to the person to whom the notice or other document is to be served or given at the last known address of the person or may be served in the prescribed manner.  R.S.O. 1990, c. E.11, s. 29 (1). Address (2) A notice by the Minister under this Act is validly addressed, (a) to a person, if addressed to the person in the name or style under which the person carries on business; (b) to persons who carry on business in partnership, if addressed to the partnership.  R.S.O. 1990, c. E.11, s. 29 (2); 1994, c. 8, s. 27 (1, 2); 2004, c. 16, Sched. D, Table. Personal service (3) A notice by the Minister under this Act is validly served, (a) upon a person, if left with an adult person employed at the place of business of the person to whom the notice is addressed; (b) upon persons who carry on business in partnership, if served on one of the partners or left with an adult person employed at the place of business of the partnership.  R.S.O. 1990, c. E.11, s. 29 (3); 1994, c. 8, s. 27 (3); 2004, c. 16, Sched. D, Table. Registered mail (4) A notice or other document sent by registered mail in accordance with subsection (1) shall be deemed to have been served or given on the fifth day after the day of mailing unless the person to whom the notice or other document is sent establishes that, although acting in good faith, the person did not receive the notice or did not receive the notice until a later date.  R.S.O. 1990, c. E.11, s. 29 (4). Delivery to Minister (5) A return or other document under this Act that is delivered to the Minister shall be deemed to be delivered on the day it is received by the Minister.  R.S.O. 1990, c. E.11, s. 29 (5). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 27 (1-3) - 23/06/1994 2004, c. 16, Sched. D, Table - 01/01/2004 Penalties
31 (1) Every person who makes, participates in, assents to or acquiesces in the making of false or deceptive statements in a return, certificate, statement or answer or other document delivered or made as required by or under this Act or the regulations is guilty of an offence.  R.S.O. 1990, c. E.11, s. 31 (1). Idem, records (2) Every person who, to evade payment of the tax imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of a taxpayer is guilty of an offence.  R.S.O. 1990, c. E.11, s. 31 (2); 1994, c. 8, s. 30 (1). Idem (3) Every person who makes, assents to or acquiesces in the making of false or deceptive entries in records or books of account of a taxpayer is guilty of an offence.  R.S.O. 1990, c. E.11, s. 31 (3); 1994, c. 8, s. 30 (2). Offences, material facts (4) Every person who omits, or assents to or acquiesces in the omission, to enter a material particular in records or books of account of a taxpayer is guilty of an offence.  R.S.O. 1990, c. E.11, s. 31 (4); 1994, c. 8, s. 30 (3). Offence, compliance (5) Every person who wilfully in any manner evades or attempts to evade compliance with this Act or payment of the tax imposed by this Act is guilty of an offence.  R.S.O. 1990, c. E.11, s. 31 (5). Offence, conspiracy (6) Every person who conspires with any other person to commit an offence described in subsections (1) to (5) is guilty of an offence.  R.S.O. 1990, c. E.11, s. 31 (6). Punishment (7) Every person who is guilty of an offence under subsection (1), (2), (3), (4), (5) or (6), in addition to any other penalty, is liable on conviction to, (a) a fine of not less than the greater of $500 and 25 per cent of the amount of the tax that should have been shown to be payable or that was sought to be evaded and not more than double the amount of the tax which should have been shown to be payable or which was sought to be evaded; (b) imprisonment for a term of not more than two years; or (c) both a fine under clause (a) and imprisonment under clause (b).  R.S.O. 1990, c. E.11, s. 31 (7). Refund obtained by fraud (8) Every person who, by deceit, falsehood, or by any fraudulent means, obtains or attempts to obtain a refund of tax under this Act or the regulations to which the person is not entitled is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than an amount that is double the amount of the refund obtained or sought to be obtained, or to a term of imprisonment of not more than two years, or to both.  1994, c. 8, s. 30 (4); 2010, c. 26, Sched. 6, s. 10. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 30 (1-4) - 23/06/1994 2010, c. 26, Sched. 6, s. 10 - 08/12/2010
32 Every person who fails to deliver a return at the time and in the manner required by this Act or the regulations, or who fails to supply information or fails to produce material as required by section 15, is guilty of an offence and is liable on conviction to a fine of not less than $50 and not more than $500 for each day or part of a day on which the offence occurs or continues.  1994, c. 8, s. 31. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 31 - 23/06/1994
33 (1) Every person who fails to keep records and books of account in accordance with this Act and the regulations is guilty of an offence.  R.S.O. 1990, c. E.11, s. 33 (1). Idem (2) Every person who fails to keep such records and books of account as the Minister specifies under subsection 12 (3) is guilty of an offence.  R.S.O. 1990, c. E.11, s. 33 (2). Idem (3) Every person who fails to retain records, books of account and source documents required by this Act until permission for disposal is given by the Minister is guilty of an offence.  R.S.O. 1990, c. E.11, s. 33 (3). Fine (4) Every person who is guilty of an offence under subsection (1), (2) or (3) is liable on conviction to a fine of not less than $50 and not more than $500 for each day or part of a day on which the offence occurs or continues.  R.S.O. 1990, c. E.11, s. 33 (4).
34 Every person who obstructs an auditor or withholds or conceals from any auditor any record, book of account or other document or information that is relevant or may be relevant for the purposes of determining compliance or non-compliance with this Act is guilty of an offence and on conviction is liable to a fine of not less than $50 and not more than $5,000 on a first conviction and not less than $100 and not more than $10,000 on each subsequent conviction.  1994, c. 8, s. 32. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 32 - 23/06/1994
35 Every person who contravenes or fails to comply with any provision of this Act or the regulations is guilty of an offence and on conviction, where no other fine is provided in this Act, is liable for each day or part of a day on which the offence occurs or continues to a fine of not more than $5,000.  R.S.O. 1990, c. E.11, s. 35; 1994, c. 8, s. 33. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 33 - 23/06/1994
36 Where a corporation is guilty of an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in, or participated in, the commission of the offence is guilty of the offence and on conviction is liable to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.  R.S.O. 1990, c. E.11, s. 36; 2004, c. 16, Sched. D, Table. Section Amendments with date in force (d/m/y) 2004, c. 16, Sched. D, Table - 01/01/2004
37 Proceedings for an offence under this Act or the regulations shall not be commenced after six years after the date on which the offence was, or is alleged to have been, committed.  R.S.O. 1990, c. E.11, s. 37.
38 (1) The Lieutenant Governor in Council may make regulations, (a) prescribing any matter referred to in this Act as prescribed by the regulations; (b) defining any word or expression in this Act that has not been expressly defined in this Act; (c) prescribing rates of interest for the purposes of this Act or a formula for computing the rates and the method of calculating the interest; (d) requiring or permitting the payment of instalments on account of tax payable under this Act at times and with respect to time periods other than as required under section 3, and providing for the method of determining the amount of such instalment payments; (e) requiring or permitting the determination of the amount of an instalment payment in a manner other than as required under section 3; (f) prescribing persons or classes of persons who will be exempt from the payment of tax and from the requirement to make instalment payments under this Act; (g) prescribing classes of individuals or employees whose remuneration shall be deemed not to form part of total Ontario remuneration paid by an employer or a class of employers; (h)  Repealed:  2010, c. 26, Sched. 6, s. 11. (i) prescribing the classes of persons who may calculate tax or instalments of tax under this Act as if remuneration paid by such a person were paid by more than one employer, the circumstances in which the classes of persons may calculate tax or instalments in that manner, and the method for determining the amount of the remuneration and the tax or the instalments that will be considered to be paid or payable by each person; (j)-(m)  Repealed:  2010, c. 26, Sched. 6, s. 11. R.S.O. 1990, c. E.11, s. 38 (1); 1994, c. 8, s. 34; 1994, c. 17, s. 60; 2010, c. 26, Sched. 6, s. 11. (2) Repealed:  1997, c. 19, s. 6 (2). Retroactivity (3) A regulation is, if it so provides, effective with reference to a period before it is filed under Part III (Regulations) of the Legislation Act, 2006.  R.S.O. 1990, c. E.11, s. 38 (3); 2006, c. 21, Sched. F, s. 136 (1). Section Amendments with date in force (d/m/y) 1994, c. 8, s. 34 - 01/01/1993; 1994, c. 17, s. 60 - 01/01/1994; 1997, c. 19, s. 6 (2) - 10/10/1997 2006, c. 21, Sched. F, s. 136 (1) - 25/07/2007 2010, c. 26, Sched. 6, s. 11 - 08/12/2010
38.1 The Minister may approve the use of forms for any purpose of this Act and the forms may provide for such information to be furnished as the Minister may require.  1997, c. 19, s. 6 (3). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 6 (3) - 10/10/1997
39 This Act binds the Crown.  R.S.O. 1990, c. E.11, s. 39.
40 The Minister may for any purpose related to the administration of this Act request information from any taxpayer by way of a questionnaire, and every taxpayer shall respond within such reasonable time as is specified in the request.  R.S.O. 1990, c. E.11, s. 40; 1994, c. 8, s. 35. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 35 - 01/01/1993 ______________  Français