jswizzle3737/ontario_laws_and_regs huggingface dataset:
2.1 (1) Every manufacturer shall apply for and the Minister shall issue a registration certificate in such form and manner as the Minister requires.  2002, c. 22, s. 75. 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.  2002, c. 22, s. 75. 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.  2002, c. 22, s. 75. Offence (4) A person who operates as a manufacturer in Ontario without holding a registration certificate issued under this section is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $10,000.  2002, c. 22, s. 75. Same (5) A manufacturer who contravenes a condition or restriction contained in the registration certificate issued to the manufacturer under this section is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $10,000.  2002, c. 22, s. 75. Same (6) A manufacturer who fails to comply with subsection (3) is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $10,000.  2002, c. 22, s. 75. Penalty, failure to register (7) Every person who operates as a manufacturer in Ontario without holding a registration certificate issued under this section shall pay to the Minister, when assessed therefor, a penalty equal to the tax that would be payable under this Act on the volume of fuel that the person produced during the period that the person did not hold a registration certificate, calculated as if that fuel were clear fuel received or used by a purchaser liable to pay tax under clause 2 (1) (b).  2002, c. 22, s. 75. Section Amendments with date in force (d/m/y) 2002, c. 22, s. 75
- 01/07/2003
3 (1) The Minister may designate in writing as a collector a person whose sales of clear fuel at wholesale during the twelve-month period before the designation are not less than 51 per cent by volume of the person’s total sales of clear fuel. Conditions and limitations (2) The Minister may attach such reasonable conditions and limitations to a designation as a collector as the Minister considers appropriate. Termination of designation (3) The Minister may terminate a person’s designation as a collector at the end of any twelve-month period during which the person’s sales of clear fuel at wholesale are less than 51 per cent by volume of the person’s total sales of clear fuel. Idem (4) The Minister may terminate a person’s designation as a collector if the person has not sold or delivered fuel for resale in Ontario for a period of six consecutive months. Notice of termination (5) The termination of a designation under subsection (3) or (4) is effective fourteen days after the date on which the Minister mails notice of the termination. Collector is agent (6) Every collector is an agent of the Minister for the purpose of collecting and remitting the tax imposed by this Act. Agreements (7) For the purpose of ensuring and facilitating collection of the tax under this Act, the Minister may enter into such arrangements and agreements with a collector as the Minister considers appropriate.  1991, c. 49, s. 3. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992
3.0.1 (1) The Minister may designate in writing as a distributor a person who sells only special products. Conditions and limitations (2) The Minister may attach such conditions and limitations to the designation as the Minister considers appropriate. Termination (3) The Minister may terminate a person’s designation, (a)  if the person has not sold or delivered any special product for which the designation was issued for a period of six consecutive months; (b)  if the person ceases to sell the special product for which the designation was issued; (c)  if the product sold by the person ceases to be a special product; (d)  if the person changes the nature of the person’s business or ceases to operate the business of selling special products; or (e)  if the requirements relating to the facility owned or operated by the person are not met. Notice of termination (4) The termination of a designation is effective 14 days after the date on which the Minister mails notice of the termination. Distributor as agent (5) Every distributor is an agent of the Minister for the purpose of collecting and remitting the tax imposed by this Act. Agreements (6) The Minister may enter into such arrangements and agreements with a distributor as the Minister considers appropriate to ensure and facilitate the collection of tax under this Act.  1998, c. 30, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 30, s. 3 - 18/12/1998
3.1 (1) Every collector or distributor shall collect the tax imposed by this Act from every person to whom he, she or it sells fuel.  1991, c. 49, s. 3; 1998, c. 30, s. 4. Exception (2) A collector shall not collect tax on the sale of fuel to another collector who is not a purchaser in respect of the fuel.  1991, c. 49, s. 3. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1998, c. 30, s. 4 - 18/12/1998
3.2 (1) Every collector or distributor shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax collectable by him, her or it.  1991, c. 49, s. 3; 1994, c. 18, s. 2 (5); 1998, c. 30, s. 5 (1). Idem (2) Every collector or distributor shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax imposed by this Act on fuel in respect of which he, she or it is the purchaser.  1991, c. 49, s. 3; 1994, c. 18, s. 2 (5); 1998, c. 30, s. 5 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1994, c. 18, s. 2 (5) - 23/06/1994; 1998, c. 30, s. 5 (1, 2) - 18/12/1998
3.3 (1) A retail dealer who sells or delivers fuel to a purchaser shall collect from the purchaser the tax imposed by this Act. Retail dealer is agent (2) For the purposes of collecting the tax, the retail dealer is an agent of the Minister.  1991, c. 49, s. 3. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992
3.4 (1) Every retail dealer shall pay over to the wholesaler, from whom the retail dealer has purchased fuel, the tax collected under this Act on the sale of the fuel by the retail dealer. Collection by wholesaler (2) Every wholesaler who sells fuel to a retail dealer shall collect from the retail dealer the tax collected under this Act on the sale of the fuel by the retail dealer. Wholesaler is agent (3) For the purposes of collecting the tax, the wholesaler is an agent of the Minister.  1991, c. 49, s. 3. Exception (4) Subsections (1) and (2) do not apply in respect of a retail dealer who is a collector, a distributor or a registered importer.  1991, c. 49, s. 3; 1998, c. 30, s. 6. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1998, c. 30, s. 6 - 18/12/1998
3.5 (1) Every wholesaler who collects tax under section 3.4 shall pay the tax to the collector, distributor or registered importer from whom the wholesaler purchased the fuel.  1991, c. 49, s. 3; 1998, c. 30, s. 7 (1). Exception (2) Subsection (1) does not apply to a wholesaler who is a collector, distributor or registered importer.  1991, c. 49, s. 3; 1998, c. 30, s. 7 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1998, c. 30, s. 7 (1, 2) - 18/12/1998
3.6 (1) Every wholesaler or retail dealer who collects tax in accordance with this Act is deemed to hold the tax in trust for Her Majesty in right of Ontario until the tax is paid over to a collector, distributor or importer.  1991, c. 49, s. 3; 1998, c. 30, s. 8 (1). (2) Repealed:  1998, c. 30, s. 8 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1994, c. 18, s. 2 (5) - 23/06/1994; 1998, c. 30, s. 8 (1) - 18/12/1998; 1998, c. 30, s. 8 (2) - 01/01/1999
3.7 No person is ineligible as a member of the Legislative Assembly of Ontario by reason only of being a collector under this Act.  1991, c. 49, s. 3. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992 3.8 Repealed:  1998, c. 30, s. 10. Section Amendments with date in force (d/m/y) 1998, c. 30, s. 10 - 18/12/1998
3.9 (1) Every collector, distributor, registered importer, wholesaler or retail dealer who refuses or neglects to collect tax in accordance with this Act is guilty of an offence and on conviction is liable to a fine of an amount equal to 30 cents for each litre of fuel on which he, she or it refused or neglected to collect tax.  1991, c. 49, s. 3; 1998, c. 30, s. 11 (1). Offence, coloured fuel (2) Every collector, distributor or registered dyer who sells, as coloured fuel, fuel to which dye has not been added in accordance with the regulations is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000 plus an amount 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.  1991, c. 49, s. 3; 1998, c. 30, s. 11 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 3 - 01/01/1992; 1998, c. 30, s. 11 (1, 2) - 18/12/1998
4 (1) No person shall bring or cause to be brought into Ontario fuel in bulk unless the person is registered by the Minister as an importer.  1991, c. 49, s. 4 (2). Application of subs. (1) (2) Subsection (1) does not apply to, (a)  an importer who has remitted security in respect of the tax imposed by this Act (subsection 11 (7)) and delivered a return (subsection 11 (9)) in respect of the fuel imported; or (b)  an importer of clear fuel that was coloured in accordance with the regulations at the time of entry into Ontario.  1991, c. 49, s. 4 (2). Exemption (3) A registered importer is exempt from the application of subsection 11 (7) (remittance of security) and subsection 11 (9) (delivery of return).  1991, c. 49, s. 4 (2). Application (4) Subject to section 9, every person who imports fuel in bulk into Ontario is entitled to be registered as an importer and to be issued a certificate of registration upon application in the form approved by the Minister.  1991, c. 49, s. 4 (2); 1997, c. 19, s. 7 (1). Penalty, unregistered importer (4.1) Every person who operates as an importer in Ontario without being registered under this section shall pay a penalty, when assessed for it, equal to 110 per cent of the tax that would be payable under section 2 had the fuel that the person imported into Ontario during the period when the person was not registered been sold to a consumer liable to pay tax under this Act.  2006, c. 33, Sched. K, s. 1. Offence, unregistered importer (5) Every person who contravenes subsection (1) is guilty of an offence and on conviction is liable, in addition to any other penalty under this Act, to a fine of not less than $200 and not more than $10,000 plus an amount equal to three times the tax payable under section 2 on the fuel brought into Ontario by the person.  1991, c. 49, s. 4 (2). Offence, condition or limitation (6) Every registered importer who contravenes a condition or limitation attached to the certificate of registration issued to the registered importer is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000.  1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (1) - 30/04/1991; 1991, c. 49, s. 4 (2) - 01/01/1992; 1997, c. 19, s. 7 (1) - 10/10/1997 2006, c. 33, Sched. K, s. 1 - 20/12/2006
4.1 (1) No person shall take or cause to be taken out of Ontario fuel in bulk unless the person is registered by the Minister as an exporter.  1991, c. 49, s. 4 (2). Application (2) Subject to section 9, every person who proposes to take or cause to be taken out of Ontario fuel in bulk is entitled to be registered as an exporter and to be issued a certificate of registration upon application in the form approved by the Minister.  1991, c. 49, s. 4 (2); 1997, c. 19, s. 7 (1). Penalty, unregistered exporter (3) Every person who operates as an exporter in Ontario without being registered under this section shall pay a penalty, when assessed for it, equal to the amount of tax that would be payable under section 2 had the fuel that the person exported out of Ontario during the period when the person was not registered been sold to a consumer liable to pay tax under this Act.  2006, c. 33, Sched. K, s. 2. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992; 1997, c. 19, s. 7 (1) - 10/10/1997 2006, c. 33, Sched. K, s. 2 - 20/12/2006
4.2 (1) The Minister may attach such reasonable conditions and limitations to a registration as an importer or exporter as the Minister considers appropriate. Application of subs. (1) (2) Subsection (1) applies in respect of a proposed registration and in respect of an existing registration.  1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992
4.3 (1) Every registered importer shall collect the tax imposed by this Act from every person to whom the registered importer sells clear fuel.  1991, c. 49, s. 4 (2). Remittance to Minister (2) Every registered importer shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax collectable by the registered importer.  1991, c. 49, s. 4 (2); 1998, c. 30, s. 12. Payment to Minister (3) Every registered importer shall pay to the Minister the tax imposed by this Act upon the registered importer as a purchaser.  1991, c. 49, s. 4 (2); 1994, c. 18, s. 2 (5). Exception (4) Subsection (1) does not apply to require a registered importer to collect the tax from a collector in respect of clear fuel if the collector is not a purchaser of the clear fuel. Registered importer is agent (5) For the purposes of collecting the tax imposed by this Act, every registered importer is an agent of the Minister. Importer deemed registered (6) Every importer who has complied with subsection 11 (7) shall be deemed to be a registered importer for the purpose of collecting the tax payable on the clear fuel that was imported into Ontario from outside Canada.  1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992; 1994, c. 18, s. 2 (5) - 23/06/1994; 1998, c. 30, s. 12 - 18/12/1998
4.4 (1) Every person who is an importer or exporter shall notify the Minister in writing of, (a)  any change in the name of the importer or exporter; (b)  any change in the business address of the importer or exporter; (c)  any change in the nature of the business of the importer or exporter; or (d)  the termination of the business of the importer or exporter. Transmittal (2) The notice required by subsection (1) shall be transmitted to the Minister forthwith upon the happening of the change or termination.  1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992
4.5 (1) No person shall import clear fuel into Ontario for use as other than clear fuel. Exception (2) Subsection (1) does not apply if the clear fuel is coloured in the prescribed manner before it is sold or transferred by the person to an importer, wholesaler, retail dealer or purchaser.  1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992
4.6 (1) Every driver of a motor vehicle operated by or on behalf of an interjurisdictional transporter who is a registered importer or a registered exporter shall carry the original or a true copy of the certificate of registration issued to the registered importer or registered exporter and shall surrender the certificate or true copy upon demand by a person who is a member of a class prescribed for the purposes of this section.  1991, c. 49, s. 4 (2); 2004, c. 31, Sched. 15, s. 1; 2006, c. 33, Sched. K, s. 3. Delivery of copy to interjurisdictional transporter (2) A registered importer or a registered exporter shall provide to each interjurisdictional transporter that the registered importer or registered exporter engages to transport fuel a true copy of the certificate of registration issued under this Act to the registered importer or registered exporter.  1991, c. 49, s. 4 (2); 2004, c. 31, Sched. 15, s. 1. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992 2004, c. 31, Sched. 15, s. 1 - 16/12/2004 2006, c. 33, Sched. K, s. 3 - 20/12/2006
4.7 (1) Every interjurisdictional transporter who transports clear fuel into Ontario on behalf of an importer shall remit on behalf of the importer the security, tax and return required by subsections 11 (7) and (9), and, for the purposes of those subsections, the interjurisdictional transporter shall be deemed to be the importer.  1991, c. 49, s. 4 (2). Exception (2) Subsection (1) does not apply if the importer is a registered importer and has delivered to the interjurisdictional transporter a true copy of the certificate of registration issued to the importer under this Act.  1991, c. 49, s. 4 (2); 2004, c. 31, Sched. 15, s. 2. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992 2004, c. 31, Sched. 15, s. 2 - 16/12/2004
4.8 (1) Every exporter shall transmit to the Minister (in the form and manner required by the Minister) information in respect of fuel in bulk that the exporter delivers or causes to be delivered to a person outside Ontario.  1998, c. 30, s. 13 (1). (2) Repealed:  1997, c. 19, s. 7 (2). Evidence of export and delivery (3) Every exporter who delivers or causes to be delivered fuel in bulk to a person outside Ontario shall provide to the Minister evidence that the fuel has been taken out of Ontario and of the delivery of the fuel outside Ontario.  1991, c. 49, s. 4 (2). Penalty (4) Every exporter who fails to comply with subsection (1) or (3) shall pay to the Minister a penalty equal to the amount of tax that would be payable under this Act in respect of the fuel if the fuel were clear fuel sold to a purchaser who is liable to pay tax under clause 2 (1) (b).  2005, c. 31, Sched. 7, s. 2. Payment of penalty (5) The penalty under subsection (4) is payable when it is assessed.  1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992; 1994, c. 18, s. 2 (5) - 23/06/1994; 1997, c. 19, s. 7 (2) - 10/10/1997; 1998, c. 30, s. 13 (1, 2) - 18/12/1998 2005, c. 31, Sched. 7, s. 2 - 15/12/2005
4.9 Every person who contravenes subsection 4.1 (1) is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000 plus an amount equal to three times the tax that would be payable under section 2 in respect of the fuel if the fuel were clear fuel sold to a purchaser who is liable to pay tax under clause 2 (1) (b).  2005, c. 31, Sched. 7, s. 3. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992 2005, c. 31, Sched. 7, s. 3 - 15/12/2005
4.10 Every exporter who contravenes a condition or limitation attached to the exporter’s registration by the Minister is guilty of an offence and on conviction is liable, in addition to any other penalty under this Act, to a fine of not less than $200 and not more than $10,000.  1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992
4.11 (1) A registered consumer may pay the tax imposed by this Act in accordance with the terms of the fuel acquisition permit issued to the registered consumer instead of making payment to a collector or distributor at the time of purchase.  1991, c. 49, s. 4 (2); 1998, c. 30, s. 14. Application for fuel acquisition permit (2) Subject to section 9, every person who will be acquiring fuel principally to be disposed of or consumed in the manner prescribed for the purposes of this subsection may apply to the Minister in the form approved by the Minister to be issued a fuel acquisition permit.  1994, c. 18, s. 2 (9); 1997, c. 19, s. 7 (1). Railways (2.1) Subject to section 9, every person who operates railway equipment on rails in Ontario in connection with and as part of a public transportation system must be a registered consumer.  2008, c. 19, Sched. H, s. 2. Conditions and limitations (3) The Minister may attach such conditions and limitations as he or she considers appropriate to a new fuel acquisition permit or an existing fuel acquisition permit, including a condition that the applicant or holder provide information, documents or other evidence of the use or intended use of the clear fuel acquired or to be acquired under the permit.  1994, c. 18, s. 2 (9). Application of subs. (3) (4) Subsection (3) applies in respect of a proposed fuel acquisition permit and in respect of an existing fuel acquisition permit.  1991, c. 49, s. 4 (2). Time limit (5) For the purposes of subsection (3), the Minister may limit the period during which a fuel acquisition permit is in effect.  1994, c. 18, s. 2 (10). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992; 1994, c. 18, s. 2 (9, 10) - 01/07/1993; 1997, c. 19, s. 7 (1) - 10/10/1997; 1998, c. 30, s. 14 - 18/12/1998 2008, c. 19, Sched. H, s. 2 - 27/11/2008
4.12 Every registered consumer who contravenes a condition or limitation of the fuel acquisition permit issued to the registered consumer is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000.  1991, c. 49, s. 4 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 4 (2) - 01/01/1992
4.13 (1) No person shall act as an interjurisdictional carrier unless the person is registered with the Minister. Registration (2) For the purposes of subsection (1), an interjurisdictional carrier shall apply, in such circumstances as the Minister may prescribe, for, (a)  an annual registration certificate; or (b)  an Ontario trip registration certificate.  1996, c. 10, s. 2. Application (3) Subject to section 9, every person who proposes to act as an interjurisdictional carrier is entitled to be registered as such and to be issued a registration certificate or an Ontario trip registration certificate, as the case may be, upon application in the form provided by the Minister and payment of the fees established by the Minister.  1996, c. 10, s. 2; 1997, c. 19, s. 7 (3). Registration decals (4) Every interjurisdictional carrier who is registered by the Minister under clause (2) (a) is entitled to be issued registration decals upon application in the form provided by the Minister and payment of the fees established by the Minister.  1996, c. 10, s. 2; 1997, c. 19, s. 7 (3). Conditions and limitations (5) The Minister may attach such reasonable conditions and limitations to the registration of an interjurisdictional carrier as the Minister considers appropriate. Application of subs. (5) (6) Subsection (5) applies in respect of a proposed registration and in respect of an existing registration of an interjurisdictional carrier.  1991, c. 49, s. 5 (1). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 5 (1) - 01/01/1992; 1996, c. 10, s. 2 - 01/01/1997; 1997, c. 19, s. 7 (3) - 01/01/1997
4.14 (1) Every person who is an interjurisdictional carrier shall notify the Minister in writing of, (a)  any change in the name of the interjurisdictional carrier; (b)  any change in the business address of the interjurisdictional carrier; (c)  any change in the nature of the business of the interjurisdictional carrier; or (d)  the termination of the business of the interjurisdictional carrier. Transmittal (2) The notice required by subsection (1) shall be given to the Minister forthwith upon the happening of the change or termination.  1991, c. 49, s. 5 (1). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 5 (1) - 01/01/1992
4.15 The Minister may communicate to, furnish to or receive from an interjurisdictional carrier or a broker driver any information necessary to ascertain whether any tax imposed by this Act is refundable to the broker driver.  1991, c. 49, s. 5 (1). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 5 (1) - 01/01/1992
4.16 (1) Every person who contravenes subsection 4.13 (1) (interjurisdictional carrier) or 4.13 (2) (trip registration) is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $2,000 plus a fine in an amount equal to the amount of the tax that should have been paid or remitted by the interjurisdictional carrier. Idem, condition or limitation (2) Every interjurisdictional carrier who contravenes a condition or limitation attached to the registration of the interjurisdictional carrier under this Act is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $2,000. Idem, registration decal (3) Every operator of a motor vehicle to which a valid registration decal is not affixed when so required under this Act or the regulations is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $1,000.  1991, c. 49, s. 5 (1). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 5 (1) - 01/01/1992
4.18 (1) The Minister may specify the number and location of dye-points that a registered dyer may establish and operate.  1991, c. 49, s. 5 (2). Dye held in trust (2) Every registered dyer who possesses dye is deemed to hold the dye in trust for Her Majesty in right of Ontario for use in accordance with this Act and the regulations and is accountable for all dye at the time and in the manner provided by this Act and the regulations.  1991, c. 49, s. 5 (2). Notification (3) Every registered dyer shall forthwith notify the Minister in writing of all changes in the name or nature of the registered dyer’s business or of the termination of the business.  1991, c. 49, s. 5 (2). Use of dye (4) Every registered dyer shall use only dye provided by the Minister and shall do so in the manner, with the equipment and using the methods and procedures required under this Act to colour fuel.  1998, c. 30, s. 16 (1). Exception (4.1) Despite subsection (4), a registered dyer may do the following things to fuel destined for export from Canada, if the registered dyer obtains the prior written consent of the Minister to do so: 1.  Manually blend dye with the fuel. 2.  Blend dye with the fuel using a different quantity of dye from the quantity established by the Minister for the purposes of the definition of “colouring” in subsection 1 (1).  1998, c. 30, s. 16 (2). Conditions of consent (4.2) The Minister may give his or her consent for the purposes of subsection (4.1) and may impose such conditions and restrictions on the registered dyer as he or she considers reasonable in the circumstances, including requiring the dyer to reimburse the Minister for the cost of the dye used to colour the fuel destined for export from Canada.  1998, c. 30, s. 16 (2). Same (4.3) If the registered dyer is required to reimburse the Minister for the cost of dye as described in subsection (4.2), the amount the dyer is required to pay shall be deemed to be tax payable under this Act by the dyer and shall be paid to the Minister on or before the 25th day of the month following the month in which the dyer uses the dye.  1998, c. 30, s. 16 (2). Equipment testing (5) In order to ensure compliance with this Act and the regulations, any person authorized for the purpose by the Minister may shut down and test any equipment used to colour, store, transport or deliver coloured fuel.  1991, c. 49, s. 5 (2); 2001, c. 23, s. 91. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 5 (2) - 01/04/1992; 1998, c. 30, s. 16 (1) - 01/01/1999; 1998, c. 30, s. 16 (2) - 18/12/1998 2001, c. 23, s. 91 - 05/12/2001
4.19 (1) Every registered dyer who refuses or neglects to colour fuel as required by this Act and the regulations is guilty of an offence and on conviction is liable to a fine of not less than $50,000 and not more than $1,000,000.  1991, c. 49, s. 5 (2); 1998, c. 30, s. 17; 2001, c. 23, s. 92. Offence, unregistered dyer (2) Every person who operates as a dyer of fuel without holding a subsisting certificate of registration as a dyer under this Act is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000 plus an amount equal to three times the tax that would be payable under section 2 had the fuel sold by the person during the period the person did not hold the certificate of registration been clear fuel sold to a purchaser in Ontario.  1991, c. 49, s. 5 (2). Offence, condition or limitation (3) Every registered dyer who contravenes a condition or limitation in the certificate of registration issued to the registered dyer is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $10,000.  1991, c. 49, s. 5 (2). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 5 (2) - 01/04/1992; 1998, c. 30, s. 17 - 01/01/1999 2001, c. 23, s. 92 - 05/12/2001
6 (1) Every vendor shall inform every person to whom the vendor sells fuel in bulk of the total price of the fuel and shall deliver to the person an invoice containing the information prescribed by the Minister.  1991, c. 49, s. 7. Liability for tax (2) Every person who purchases fuel in bulk from a vendor without obtaining a properly completed invoice that the vendor is required to deliver under subsection (1) remains liable for any tax collectable or payable under this Act until the tax is actually paid over to a collector or distributor or to the Minister by the vendor, although the vendor is an agent of the Minister.  1991, c. 49, s. 7; 1994, c. 18, s. 2 (5); 1998, c. 30, s. 19. Idem (3) Every person shall obtain from the vendor from whom the person purchases fuel, other than fuel in bulk, the total price of the fuel and an invoice containing the information prescribed by the Minister. Offence (4) Every person who fails to comply with this section is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $1,000.  1991, c. 49, s. 7. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 7 - 01/01/1992; 1994, c. 18, s. 2 (5) - 23/06/1994; 1998, c. 30, s. 19 - 18/12/1998
6.1 (1) Every manufacturer, collector, distributor, importer, exporter, registered consumer, interjurisdictional carrier, interjurisdictional transporter, wholesale dealer or retail dealer shall keep at that person’s principal place of business records and books of account in such form and containing such information as will permit the accurate determination of the taxes collectable or payable under this Act.  1991, c. 49, s. 8; 1998, c. 30, s. 20; 2002, c. 22, s. 76. Retention period (2) Every person referred to in subsection (1) shall retain the records and books of account, as well as any other documents necessary to verify the information in the records and books of account, for a period of seven years following the end of the fiscal period to which the records and books of account relate, unless written permission for their disposal is received from the Minister.  1991, c. 49, s. 8. Requirement (3) The Minister may require a person who fails to comply with subsection (1) to keep such records and books of account as are specified by the Minister for such length of time as the Minister requires.  1991, c. 49, s. 8. Offence (4) Every person who fails to comply with subsection (3) is guilty of an offence and on conviction is liable to a fine of $50 for each day during which the default occurs or continues.  1991, c. 49, s. 8. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 8 - 01/01/1992; 1998, c. 30, s. 20 - 18/12/1998 2002, c. 22, s. 76 - 01/07/2003 Demand for information, security
9 (1) The Minister may refuse to designate or register any person or to issue a permit to any person under this Act if the person fails to satisfy the Minister that the person has the ability to perform the conditions or observe the limitations that the Minister proposes to attach to the designation, registration or permit. Idem (2) The Minister may refuse to designate or register any person or to issue a permit to any person under this Act if the person fails to furnish security in accordance with section 7. Suspension or cancellation (3) The Minister may suspend or cancel the designation or registration of a person under this Act or a permit issued to a person under this Act if, (a)  the person or any officer, director, shareholder or partner of the person has been convicted of an offence of fraud or tax evasion within the preceding five years; or (b)  the person contravenes or permits the contravention of this Act or the regulations or of any condition or restriction contained in the designation, registration certificate or permit.  2005, c. 31, Sched. 7, s. 5. Hearing (4) If the Minister proposes to act under subsection (1), (2) or (3), the Minister shall afford the person the opportunity to appear before the Minister to show cause why the Minister should not so act. Immediate suspension (5) Despite subsection (4), the Minister may suspend forthwith the designation of, permit issued to, or registration of any person under this Act if the person fails to deliver a return required by this Act or the regulations or fails to remit tax collectable or payable by the person under this Act. Notice of suspension (6) A suspension forthwith shall be by notice in writing with written reasons, and shall state that the person may, by notice in writing served on the Minister within 180 days after service of the notice of suspension, require a hearing by the Minister to determine whether the suspension should be rescinded, rescinded subject to conditions, or whether the designation, permit or registration should be cancelled, and the person may so require the hearing. Service of notice (7) A notice under this section may be served personally or by registered mail addressed to the person to whom notice is to be given at the person’s last known address. Idem (8) Service by registered mail of a notice under this section shall be deemed to have been made on the fifth day after the day of mailing unless the person establishes that, though acting in good faith, the person did not receive the notice or did not receive it until a later date. Conviction for fraud or tax evasion (9) The Minister may refuse to designate or register any person or to issue a permit to any person under this Act if the person or an officer, director, shareholder or partner of the person has been convicted of the offence of fraud or tax evasion within five years of the date of the application for the designation, registration or permit, and subsection (4) does not apply in respect of the refusal.  1991, c. 49, s. 11. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 11 - 01/01/1992 2005, c. 31, Sched. 7, s. 5 - 15/12/2005
11.1 (1) If on a particular date a debt as calculated under subsection (2) is payable by any person, the person shall be charged interest payable to the Minister at the prescribed rate and calculated in the prescribed manner on the amount of the debt from that date to the date the amount is received by the Minister.  1994, c. 18, s. 2 (14). Amount of debt calculation (2) In this section, the amount of the debt payable by a person under this Act as of a particular date is the amount by which, (a)  the aggregate of, (i)  all tax under this Act that is collectable or that is payable, or both, by the person before that date, (ii)  all amounts or penalties or both assessed under this Act against the person at any time before that date, (iii)  all refunds taken under subsection 11 (3) that are disallowed by the Minister in respect of a period of time ending before that date, (iii.1)  all amounts paid on behalf of the Minister under section 21.1 or received under that section in respect of tax paid, to the extent that the Minister subsequently disallows the amounts in respect of a period before that date, and (iv)  the total of all amounts charged under this section against the person in respect of a period of time ending before that date, exceeds, (b)  the aggregate of, (i)  the amount of all taxes remitted or paid by the person under this Act and the amount of any refund owing under any other Act that has been applied by the Minister to the person’s liabilities under this Act prior to that date, (ii)  the amount of all refunds taken under subsection 11 (3) before that date, (ii.1)  all amounts paid on behalf of the Minister under section 21.1 before that date or received under that section in respect of tax paid before that date, and (iii)  the total of all amounts of interest credited to the person in respect of a period of time ending before that date.  1994, c. 18, s. 2 (14); 1998, c. 30, s. 24. Compounding (3) The interest under subsection (1) shall be compounded daily to the date on which it is paid. Minimum liability (4) Where the amount of interest is less than a minimum amount to be determined from time to time by the Minister, no interest shall be paid under this section. Interest on penalties (5) For the purposes of this section, interest on all penalties imposed by this Act shall be calculated from the date that the default to which they apply first occurred.  1994, c. 18, s. 2 (14). Note: Section 11.1 applies in determining the amount of interest in respect of any day that is on or after January 1, 1995 and, for the purposes of determining the amount of interest in respect of any prior period, subsection 11 (2) applies as it read on December 31, 1994.  See:  1994, c. 18, s. 2 (30). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 2 (14) - 01/01/1995; 1998, c. 30, s. 24 (1, 2) - 01/12/1996
14.1 (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. K, s. 5. 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. K, s. 5. 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. K, s. 5. 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. K, s. 5. 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. K, s. 5. 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. K, s. 5. Application (7) Subsections (1) to (6) do not apply in respect of applications to the Superior Court of Justice authorized under any other section of this Act.  2006, c. 33, Sched. K, s. 5. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. K, s. 5 - 20/12/2006
15 (1) The Deputy Minister of Finance shall determine the amount of the tax referred to in subsections 2 (8), 2 (9), 3.9 (1), 3.9 (2) and 4 (5), section 4.9, subsections 4.16 (1), 4.19 (2) and 11 (4) and section 27 from such information as is available to the Deputy Minister and shall issue a certificate as to the amount, and such a certificate that is signed or that purports to be signed by the Deputy Minister and that states the amount of tax that should have been collected or paid or that would be payable under section 2 is proof, in the absence of evidence to the contrary, of the amount of the tax and of the authority of the person who issued the certificate without proof of appointment or signature.  1991, c. 49, s. 17; 1994, c. 18, s. 2 (18). Proof of compliance by Minister or officials (2) For the purposes of any proceeding taken under this Act, an affidavit of the Minister or an official of the Ministry of Finance as to compliance with this Act or the failure of any person to comply with the requirements of this Act is proof, in the absence of evidence to the contrary, of the facts set out in the affidavit without proof of the signature of the person making the affidavit. Notice (2.1) Despite section 35 of the Evidence Act, an affidavit mentioned in subsection (2) may be introduced in evidence without notice. Right to cross-examine (2.2) A party against whom affidavit evidence under subsection (2) is adduced may, with leave of the court, require the attendance of the deponent for the purposes of cross-examination.  1994, c. 18, s. 2 (19). Analysis of fuel (3) The Minister may authorize any person he or she designates to analyze fuel under this Act and the Minister may approve the form of the certificate of analysis to be issued by that person.  R.S.O. 1990, c. F.35, s. 15 (3); 1997, c. 19, s. 7 (5). Idem (4) In any proceeding instituted under this Act, the certificate of analysis of fuel made under subsection (3) and signed by a person authorized by subsection (3) to make the analysis is proof, in the absence of evidence to the contrary, of the facts stated therein and of the authority of the person signing the certificate to make the analysis, without other proof of his or her appointment or signature. When information to be laid (5) Any information in respect of an offence against this Act shall be laid within six years of the time when the matter of the information arose. Remedies to be independent (6) Neither the application of any provision of this section or the enforcement of any penalty hereunder suspends or affects any remedy for the recovery of any tax payable under this Act.  R.S.O. 1990, c. F.35, s. 15 (4-6). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 17 - 01/01/1992; 1994, c. 18, s. 2 (18, 19) - 23/06/1994; 1997, c. 19, s. 7 (5) - 10/10/1997
16 (1) Every person who makes a false statement in any return or information made or furnished to the Minister under this Act is guilty of an offence and is liable to a fine of not less than $500 and not more than $10,000 plus an amount of not more than double the amount of the tax that should have been shown to be payable or that was sought to be evaded, or to imprisonment for a term of not more than two years or to both fine and imprisonment. Officers, etc., of corporations (2) Any person who, being an officer, director or agent of a corporation, directed, authorized, assented to, acquiesced in or participated in the commission of any act that is an offence under this Act and for which the corporation would be liable for prosecution is guilty of an 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. F.35, s. 16.
17.0.1 The Minister is entitled to recover from a person the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the person, if the costs and charges relate to any of the following things:  1.  Service of a notice or other document. 2.  Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities. 3.  An action under clause 17 (1) (a) for the recovery of any amount payable under this Act. 4.  Issuance and execution of a warrant referred to in clause 17 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant. 5.  Other prescribed payments made by or on behalf of the Minister to a third party.  2011, c. 9, Sched. 16, s. 3. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 16, s. 3 - 12/05/2011
19 (1) Every person carrying fuel in bulk, and the operator of every motor vehicle carrying fuel in bulk, shall, when requested by the Minister or any person authorized by the Minister, give written evidence to the requester of any or all of the following information, (a)  the name and address of any person from whom the fuel was obtained and the name and address of any person to whom the fuel so obtained was delivered or is to be delivered; (b)  the quantity of fuel delivered or to be delivered to any person; (c)  the use or intended use, if known, to be made of any fuel delivered or to be delivered from such motor vehicle. Detention (2) The Minister or a person authorized by the Minister may detain a motor vehicle carrying fuel in bulk where, (a)  written evidence requested under subsection (1) is not given; (b)  the information in the written evidence that is given is false; or (c)  the importer fails to comply with subsection 11 (7) or fails to deliver any return in accordance with subsection 11 (9). Time (3) The Minister or a person authorized by the Minister may detain a motor vehicle under subsection (2) until the written evidence is given, the true information is given, the remittance required by subsection 11 (7) is delivered or the return in accordance with subsection 11 (9) is delivered, as the case requires. Liability (4) During any detention under subsection (2), the Crown, or any person acting in the administration and enforcement of this Act, is not liable for any damage to the motor vehicle, its contents, cargo or freight, or to its owner or driver or otherwise that may occur or be alleged to occur by reason of the detention of the motor vehicle pending compliance with subsection (1) and subsections 11 (7) and (9).  R.S.O. 1990, c. F.35, s. 19 (1-4). Idem (5) Any person authorized by the Minister may, (a)  stop and detain any motor vehicle capable of transporting fuel and any container capable of holding fuel as cargo; (b)  examine and take samples of the fuel being transported by any motor vehicle or in the fuel tank of the motor vehicle; (c)  examine documents in the custody of the person in charge of the motor vehicle related to liability for tax on the purchase of fuel, the ownership of the motor vehicle and the identity of the person in charge of the motor vehicle; (d)  prohibit the sale or delivery as coloured fuel of any fuel carried, if the fuel contains less dye in proportion to fuel than is established by the Minister for colouring fuel.  R.S.O. 1990, c. F.35, s. 19 (5); 1998, c. 30, s. 31. Offence (6) Every person who, (a)  neglects or omits to comply with stop signs set up by a person authorized to examine any motor vehicle or to obey the signals or orders of such person; (b)  refuses to permit the examination of any motor vehicle; or (c)  refuses or wilfully neglects to answer any question put to him or her by a person authorized to examine any motor vehicle, is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $1,000.  R.S.O. 1990, c. F.35, s. 19 (6). Section Amendments with date in force (d/m/y) 1998, c. 30, s. 31 - 01/01/1999