jswizzle3737/ontario_laws_and_regs huggingface dataset:
20 Where, owing to special circumstances, it is considered inequitable that the whole amount of interest payable under this Act be paid, the Minister may exempt a person from payment of the whole or any part of the interest.  R.S.O. 1990, c. F.35, s. 20.
21.0.1 (1) A retail dealer or a wholesaler who is not a collector, a distributor or an importer and who made a payment resulting in an excess payment of tax described in subsection 21 (6.1) may apply to the Minister for a refund through the person from whom the retail dealer or wholesaler purchased the clear fuel. 2022, c. 13, Sched. 1, s. 4. Evidence on application (2) In making any application under subsection (1), the retail dealer or wholesaler shall provide to the person from whom the clear fuel was purchased such information and documents respecting their entitlement to the refund as the Minister may require and shall do so in the form and manner specified by the Minister. 2022, c. 13, Sched. 1, s. 4. Deadline (3) Subject to subsection (4), an application for a refund under this section must be made to the person from whom the clear fuel was purchased on or before, (a)  October 31, 2022; or (b)  any applicable later deadline prescribed by the Minister for the purposes of this subsection. 2022, c. 13, Sched. 1, s. 4. Extension (4) The Minister may permit an application to be made at a later date than the applicable deadline under subsection (3) if, in the Minister’s opinion, there are mitigating circumstances explaining why the application could not be made before the applicable deadline. 2022, c. 13, Sched. 1, s. 4. Refund of amount or application to other liability (5) Upon receipt of an application under subsection (1), the person from whom the clear fuel was purchased shall determine whether the applicant is entitled to the amount requested as a refund, or any portion of it, and refund the amount, if any, to which the person has determined the applicant is entitled or apply it to other amounts owed to the person by the applicant in respect of a purchase of clear fuel. 2022, c. 13, Sched. 1, s. 4. Refusal of refund, notice (6) If the person from whom the clear fuel was purchased determines that the applicant is not entitled to be refunded the amount requested, or any portion of it, the person shall provide notice to the applicant of the determination and the reasons for the determination. 2022, c. 13, Sched. 1, s. 4. Exception (7) Where the Minister considers it appropriate to do so, the Minister may require a retail dealer or a wholesaler referred to in subsection (1) to apply for refunds under section 21. 2022, c. 13, Sched. 1, s. 4. Deemed refund by Minister (8) A refund made under this section shall be deemed to have been made by the Minister. 2022, c. 13, Sched. 1, s. 4. Section Amendments with date in force (d/m/y) 2022, c. 13, Sched. 1, s. 4 - 14/04/2022 Adjustments for temperature
22.1 (1) The Minister shall disclose the name and address of the following persons for purposes related to the administration of this Act and may impose conditions and restrictions with respect to the disclosure: 1.  Each manufacturer who holds a registration certificate under subsection 2.1 (1). 2.  Each collector who is designated under subsection 3 (1). 3.  Each distributor who is designated under subsection 3.0.1 (1). 4.  Each person who is registered under this Act as an importer. 5.  Each person who is registered under this Act as an exporter. 6.  Each person who is registered under this Act as a dyer. 7.  Each person who is registered under this Act as an interjurisdictional transporter. 8.  Each person who is a registered consumer under this Act.  2004, c. 31, Sched. 15, s. 6; 2008, c. 19, Sched. H, s. 4. Exception (2) Despite subsection (1), the Minister shall not disclose a person’s name or address if, in the Minister’s opinion, the disclosure is not necessary for the purposes of this Act.  2004, c. 31, Sched. 15, s. 6. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 15, s. 6 - 16/12/2004 2008, c. 19, Sched. H, s. 4 (1, 2) - 27/11/2008
23 (1) For the purpose of simplifying compliance with this Act and the administration and collection of the tax imposed by this Act, and in order to provide for reciprocal arrangements to settle competing claims for tax on the acquisition and use of fuel by persons carrying on business in more than one jurisdiction, the Minister may enter into an agreement, on such terms and conditions as are considered necessary and expedient, with another jurisdiction providing that tax paid to one jurisdiction on the acquisition there of fuel that is transferred to the other jurisdiction and that becomes liable to tax in the other jurisdiction under this Act or any similar legislation in force in the other jurisdiction may be paid by one jurisdiction to the other in reduction of the liability to the tax arising in the jurisdiction receiving the payment and in lieu of refunding the tax to the person who paid it and who became liable for the similar tax in the other jurisdiction.  2004, c. 31, Sched. 15, s. 7. Payment for services (2) An agreement entered into under subsection (1) may authorize payments to the other jurisdiction for services provided under the agreement and may authorize the other jurisdiction to deduct the amount of the payments from amounts payable to the Minister under the agreement.  2004, c. 31, Sched. 15, s. 7. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 15, s. 7 - 16/12/2004
24 The use of a remedy does not bar or affect any other remedy, and the remedies provided by this Act for the recovery and enforcement of payment or collection, or both, of any tax or penalty, or both, imposed by this Act are in addition to other remedies existing by law, and no action or other proceeding in any way prejudices, limits or affects any lien, charge or priority existing under this Act or otherwise.  R.S.O. 1990, c. F.35, s. 24.
25 (1) Every person is guilty of an offence who, (a)  makes, participates in, assents to, or acquiesces in the making of false or deceptive statements in a return, certificate, statement or answer, delivered or made as required by or under this Act or the regulations; (b)  to evade payment of tax imposed by this Act, destroys, alters, mutilates, hides or otherwise disposes of the records or books of account of a purchaser, importer, exporter, collector, distributor, registered consumer, interjurisdictional carrier or transporter; (c)  makes, assents to or acquiesces in the making of false or deceptive entries or omits, assents to or acquiesces in the omission, to enter a material particular in records or books of a person referred to in clause (b); (d)  wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of taxes imposed by this Act; or (e)  conspires with another person to commit an offence described in clause (a), (b), (c) or (d).  1991, c. 49, s. 21; 1998, c. 30, s. 34. Penalty (2) Every person who is guilty of an offence under subsection (1) is liable on conviction to a fine of not less than an amount equal to the amount of the tax that should have been declared to be collectable or payable or that is sought to be evaded and not more than triple the amount of the tax, or to imprisonment for a term of not more than two years, or to both.  1991, c. 49, s. 21. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 21 - 01/01/1992; 1998, c. 30, s. 34 - 18/12/1998
26 (1) Any person who, (a)  destroys or removes, in any manner, the dye or any component of the dye in any coloured fuel; (b)  attempts, in any manner, to destroy or remove the dye or any component of the dye in any coloured fuel; or (c)  mixes or combines coloured fuel with any other type or grade of fuel, is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $1,000,000 or to imprisonment for a term of not more than two years, or to both.  1991, c. 49, s. 23. Penalty (2) Every dealer who possesses fuel in bulk from which the dye or a component of the dye has been removed or destroyed, or who possesses fuel that is a mixture of coloured fuel and another type or grade of fuel, shall pay a penalty, when the penalty is assessed, equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario.  2006, c. 33, Sched. K, s. 8. Subsequent penalty (3) If a penalty is assessed against a dealer under subsection (2) and it is not the first time a penalty under that subsection has been assessed against the dealer, the dealer shall, in addition to the penalty under subsection (2), pay a penalty under this subsection, when the penalty under this subsection is assessed, equal to 10 times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario.  2006, c. 33, Sched. K, s. 8. Offence, seals or labels (4) Any person who, without the prior written permission of the Minister, removes, breaks or alters a seal or identifying label affixed in accordance with this Act or the regulations to any tank, drum or machine is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $100,000.  1991, c. 49, s. 23. Offence, stock coloured fuel and clear fuel (5) Any person who stocks coloured fuel on premises where clear fuel is sold to purchasers is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $100,000.  1991, c. 49, s. 23. Saving (6) A person is not liable to prosecution under subsection (5) if the coloured fuel is contained in a separate tank or cistern and the pump delivering the fuel from that separate tank or cistern is clearly marked to indicate that coloured fuel is being delivered.  1991, c. 49, s. 23. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 23 - 01/01/1992 2006, c. 33, Sched. K, s. 8 - 20/12/2006
27 Any person who, (a)  delivers coloured fuel into the fuel tank of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act; (b)  sells coloured fuel knowing that it will be used for a purpose that would render it taxable under this Act, is guilty of an offence and on conviction is liable to a fine equal to the tax payable with respect to the fuel so sold or delivered plus a fine of not less than $200 and not more than $2,000.  R.S.O. 1990, c. F.35, s. 27; 1994, c. 18, s. 2 (26). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 2 (26) - 23/06/1994
27.1 (1) Any person who knowingly, (a)  places coloured fuel in a fuel tank of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act; (b)  places coloured fuel in a fuel tank of a motor vehicle or vessel described in clause 2 (6) (b); or (c)  causes coloured fuel to be placed in a fuel tank in violation of clause (a) or (b), shall pay a penalty, when assessed therefor, equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario.  2008, c. 19, Sched. H, s. 5 (1). Penalty, operator (2) The operator of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act that has coloured fuel in a fuel tank shall pay a penalty, when assessed therefor, equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario.  1998, c. 30, s. 36. Penalty, recreational use (2.1) Any person who drives a motor vehicle described in clause 2 (6) (b) or operates a vessel described in that clause at a time when coloured fuel is in a fuel tank of the motor vehicle or vessel shall pay a penalty, when assessed therefor, equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario.  2008, c. 19, Sched. H, s. 5 (2). Penalty, unauthorized fuel (3) Any person who places unauthorized fuel in a fuel tank of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act or causes unauthorized fuel to be placed in such a fuel tank shall pay a penalty, when assessed therefor, equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario.  1998, c. 30, s. 36. Penalty, operator (4) The operator of a motor vehicle to which a number plate is attached as required under the Highway Traffic Act that has unauthorized fuel in a fuel tank shall pay a penalty, when assessed therefor, equal to three times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario.  1998, c. 30, s. 36. Subsequent penalty (5) In addition to the penalty assessed against a person under subsection (1), (2), (2.1), (3) or (4), a person who again engages in an action described in any of those subsections shall pay a penalty, when assessed therefor, equal to 10 times the tax that would be payable under section 2 if the fuel were clear fuel sold to a purchaser in Ontario.  1998, c. 30, s. 36; 2008, c. 19, Sched. H, s. 5 (3). Section Amendments with date in force (d/m/y) 1998, c. 30, s. 36 - 18/12/1998 2008, c. 19, Sched. H, s. 5 (1-3) - 27/11/2008
28 Any person who contravenes this Act or the regulations, for which contravention no penalty is otherwise provided, is guilty of an offence and is liable on conviction to a fine of not less than $200 and not more than $5,000.  R.S.O. 1990, c. F.35, s. 28.
28.1 In respect of an offence under this Act that involves a motor vehicle, delivery of an offence notice or summons to the driver of the vehicle shall be deemed to be service on the operator of the vehicle for the purposes of Part I of the Provincial Offences Act, unless, at the time of the offence, the vehicle was in the possession of the driver without the operator’s consent.  1991, c. 49, s. 24. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 24 - 01/01/1992
28.1.1 (1) The Minister, on behalf of the Province, may enter into an agreement with the Federal Government respecting the administration and enforcement of this Act.  2001, c. 23, s. 103. Effect of agreement (2) The Federal Government is acting as the agent of the Province when providing services under the agreement.  2001, c. 23, s. 103. Compensation (3) Amounts owing to the Federal Government under the agreement for providing services shall be paid from amounts collected under the agreement on behalf of the Minister, if the agreement so provides.  2001, c. 23, s. 103. Protection from liability (4) No action or proceeding shall be commenced against a person who is acting as agent of the Province under subsection (2) for any act that is in good faith done or omitted in the performance or intended performance of the agent’s duties under this Act or the agreement or in the exercise or intended exercise of the agent’s powers under this Act or the agreement.  2001, c. 23, s. 103. Liability of the Crown (5) Despite subsection 8 (3) of the Crown Liability and Proceedings Act, 2019, subsection (4) does not relieve the Province of a liability to which the Province would otherwise be subject in respect of a tort.  2001, c. 23, s. 103; 2019, c. 7, Sched. 17, s. 81. Definitions (6) In this section, “Federal Government” means Her Majesty in right of Canada or an agency of Her Majesty in right of Canada; (“gouvernement fédéral”) “Province” means Her Majesty in right of Ontario. (“Province”)  2001, c. 23, s. 103. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 103 - 05/12/2001 2019, c. 7, Sched. 17, s. 81 - 01/07/2019
28.2 (1) The Minister may enter into a reciprocal agreement with any other jurisdiction, under which the Minister may exempt from some or all of the provisions of this Act persons who use in Ontario clear fuel on which a tax has been paid to the other jurisdiction, on condition that the other jurisdiction grants equivalent privileges with respect to motor fuel that is used there and on which a tax has been paid to Ontario. International Fuel Tax Agreement (2) The Minister may join the International Fuel Tax Agreement. Other agreements (3) The Minister may enter into a co-operative agreement with any other jurisdiction to permit base jurisdiction licensing of persons who use clear fuel in Ontario. Contents of agreement (4) An agreement entered into under subsection (1) or (3) may contain provisions to facilitate its administration and may, (a)  establish a means of determining the base jurisdiction for fuel users; (b)  establish record-keeping requirements for fuel users; (c)  establish audit procedures; (d)  provide for the exchange of information between Ontario and other jurisdictions; (e)  define “qualified motor vehicle” and “motor fuel”; (f)  establish bonding requirements for fuel users; (g)  establish reporting requirements and reporting periods for fuel users; (h)  establish methods of collecting fuel taxes and penalties and forwarding them to other jurisdictions; (i)  provide for the assessment of persons liable to pay tax, and their right to object and appeal. Regulations (5) The Lieutenant Governor in Council may make regulations that are necessary or advisable to implement an agreement entered into under this section. Same (6) A regulation made under subsection (5) may specify the provisions of the Act that cease to apply to interjurisdictional carriers who adhere to the agreement and the provisions of the agreement that replace those provisions of the Act.  1994, c. 18, s. 2 (27). Payments under reciprocal agreements (7) Despite any provision in this or any other Act, where the Minister has entered into an agreement under this section, the Minister may pay to another jurisdiction inside or outside Canada, that part of the tax, and any interest and penalties, collected under this Act that is required to be paid under the agreement. Payments out of Consolidated Revenue Fund (8) The Minister shall pay the amounts under subsection (7) out of the Consolidated Revenue Fund.  1996, c. 10, s. 3. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 2 (27) - 23/06/1994; 1996, c. 10, s. 3 - 30/05/1996
28.3 (1) The Minister may approve chemical substances that may be used to colour fuel and establish the quantity of dye in proportion to fuel to be used to colour the fuel.  1998, c. 30, s. 37. Same (2) The Minister may establish the quantity of dye for the purposes of the definitions of “clear fuel” and “coloured fuel” in subsection 1 (1).  1998, c. 30, s. 37. Notice (3) The Minister shall notify registered dyers of the matters approved or established under this section.  1998, c. 30, s. 37. Legislation Act, 2006, Part III (4) Part III (Regulations) of the Legislation Act, 2006 does not apply with respect to the matters approved or established under this section.  1998, c. 30, s. 37; 2006, c. 21, Sched. F, s. 136 (1). Section Amendments with date in force (d/m/y) 1998, c. 30, s. 37 - 01/01/1999 2006, c. 21, Sched. F, s. 136 (1) - 25/07/2007
30 (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. Fees (2) The Minister may establish and charge fees for anything that the Minister or the Ministry is required or authorized to do under this Act.  1997, c. 19, s. 7 (9). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 7 (9) - 10/10/1997 ______________  Français