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. 86. 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. 86. 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. 86. 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. 86. 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. 86. 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. 86. 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 gasoline, aviation fuel or propane that the person manufactured, blended, modified or produced during the period that the person did not hold a registration certificate, calculated as if that gasoline, aviation fuel or propane were purchased by, delivered to or used by a purchaser liable to pay tax under section 2.  2002, c. 22, s. 86. Section Amendments with date in force (d/m/y) 2002, c. 22, s. 86
- 1/07/2003
3 (1) The Minister may designate in writing as a collector a person whose sales of gasoline, aviation fuel or propane 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 gasoline, aviation fuel or propane. 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 gasoline, aviation fuel or propane at wholesale are less than 51 per cent by volume of the person’s total sales of gasoline, aviation fuel or propane. Idem (4) The Minister may terminate a person’s designation as a collector if the person has not sold or delivered gasoline, aviation fuel or propane 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 mailing by the Minister of 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.  1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992
3.1 (1) Every collector shall collect the tax imposed by this Act from every person to whom the collector sells gasoline, aviation fuel or propane. Exception (2) A collector shall not collect tax on the sale of gasoline, aviation fuel or propane to another collector who is not a purchaser in respect of the gasoline, aviation fuel or propane.  1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992
3.2 (1) Every collector shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax collected by the collector.  1992, c. 9, s. 3; 1994, c. 18, s. 3 (6). Idem (2) Every collector shall remit to the Minister, at the prescribed times and in the prescribed manner, the tax imposed by this Act on gasoline, aviation fuel or propane in respect of which the collector is the purchaser.  1992, c. 9, s. 3; 1994, c. 18, s. 3 (6). Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992; 1994, c. 18, s. 3 (6) - 23/06/1994
3.3 (1) A retailer who sells or delivers gasoline, aviation fuel or propane to a purchaser shall collect from the purchaser the tax imposed by this Act. Retailer is agent (2) For the purposes of collecting the tax, the retailer is an agent of the Minister.  1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992
3.4 (1) Every retailer who purchases gasoline, aviation fuel or propane from a wholesaler shall pay to the wholesaler the tax imposed by this Act on the purchaser.  1992, c. 9, s. 3. Collection by wholesaler (2) Every wholesaler who sells gasoline, aviation fuel or propane to a retailer shall collect from the retailer the tax imposed by this Act on the purchaser.  1992, c. 9, s. 3; 2001, c. 23, s. 108. Wholesaler is agent (3) For the purposes of collecting the tax, the wholesaler is an agent of the Minister.  1992, c. 9, s. 3. Exception (4) Subsections (1) and (2) do not apply in respect of a retailer who is a collector or an importer.  1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992 2001, c. 23, s. 108
- 5/12/2001
3.5 (1) Every wholesaler who collects tax under section 3.4 shall pay the tax to the collector or importer from whom the wholesaler purchased the fuel. Exception (2) Subsection (1) does not apply to a wholesaler who is a collector or importer.  1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992
3.6 Every collector, importer, wholesaler or retailer 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 in an amount equal to three times the amount of tax that the collector, importer, wholesaler or retailer should have collected in accordance with this Act.  1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992
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.  1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992
3.8 (1) An assignment of book debts by a collector or registered importer does not include the portion of the book debts that the collector or importer as agent of the Minister charged as tax to the person to whom the collector or registered importer sold gasoline, aviation fuel or propane. Duty of assignee (2) An assignee or other person who collects the book debts shall collect, remit and account under this Act and the regulations for the portion of the book debts mentioned in subsection (1). Assignee deemed collector (3) For the purposes of subsection (2), an assignee or other person who collects the book debts of the collector or registered importer shall be deemed to be a collector under this Act. Interpretation (4) For the purposes of this section, an assignment of book debts includes a specific or general assignment and any other disposition of the present or future right to collect book debts.  1992, c. 9, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 3 - 1/01/1992
4 (1) Repealed:  1992, c. 9, s. 4 (1). (2) Repealed:  1992, c. 9, s. 4 (1). Security, importer (3) At the time of entry into Ontario from outside Canada of aviation fuel, gasoline or propane, every importer who is not a registered importer shall remit to the Minister, (a)  an amount as security equal to the tax that the importer would be obliged to collect on the resale in Ontario of the aviation fuel, gasoline or propane; and (b)  an amount as a deposit equal to the tax that the importer subsequently would be liable to pay under section 2.  R.S.O. 1990, c. G.5, s. 4 (3); 1991, c. 13, s. 3; 1992, c. 9, s. 4 (2); 1994, c. 18, s. 3 (5); 1998, c. 30, s. 41. Payment (4) The remittance required by subsection (3) shall be made to a person authorized by the Minister and the authorized person shall forward it to the Minister in accordance with the requirements imposed by the Minister when giving the authorization.  2001, c. 23, s. 109. Returns (5) Every importer shall, at the times and in the manner prescribed, deliver to the Minister or to a person authorized by the Minister a return with respect to the aviation fuel, gasoline and propane imported by the importer.  R.S.O. 1990, c. G.5, s. 4 (5). Section Amendments with date in force (d/m/y) 1991, c. 13, s. 3 - 1/10/1989; 1992, c. 9, s. 4 (1, 2) - 1/01/1992; 1994, c. 18, s. 3 (5) - 23/06/1994; 1998, c. 30, s. 41 - 18/12/1998 2001, c. 23, s. 109
- 5/12/2001
4.1 (1) No person shall bring or cause to be brought into Ontario gasoline in bulk, aviation fuel in bulk or propane in bulk unless the person is registered by the Minister as an importer.  1992, c. 9, s. 5. Application of subs. (1) (2) Subsection (1) does not apply to an importer who has remitted security in respect of the tax imposed by this Act (subsection 4 (3)) and filed a return (subsection 4 (5)) in respect of the gasoline, aviation fuel or propane imported.  1992, c. 9, s. 5. Exemption (3) A registered importer is exempt from the application of subsection 4 (3) (remittance of security) and subsection 4 (5) (delivery of return).  1992, c. 9, s. 5. Application (4) Subject to section 7, every person who imports gasoline in bulk, aviation fuel in bulk or propane in bulk 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.  1992, c. 9, s. 5; 1997, c. 19, s. 8 (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 gasoline, aviation fuel or propane 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. L, s. 2; 2023, c. 8, Sched. 4, s. 3. 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 that would be payable under section 2 on the gasoline, aviation fuel or propane imported by the person were such gasoline, aviation fuel or propane sold to a purchaser in Ontario.  1992, c. 9, s. 5. Offence, condition or limitation (6) Every registered importer who contravenes a condition or limitation attached to the certificate of registration issued to the 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.  1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992; 1997, c. 19, s. 8 (1) - 10/10/1997; 2006, c. 33, Sched. L, s. 2 - 20/12/2006 2023, c. 8, Sched. 4, s. 3 - 18/05/2023
4.2 (1) No person shall take or cause to be taken out of Ontario gasoline in bulk, aviation fuel in bulk or propane in bulk unless the person is registered by the Minister as an exporter.  1992, c. 9, s. 5. Application (2) Subject to section 7, every person who proposes to take or cause to be taken out of Ontario gasoline in bulk, aviation fuel in bulk or propane 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.  1992, c. 9, s. 5; 1997, c. 19, s. 8 (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 gasoline, aviation fuel or propane 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. L, s. 3; 2023, c. 8, Sched. 4, s. 4. Offence, unregistered exporter (4) Every person who contravenes subsection (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 if the gasoline, aviation fuel or propane were sold to a purchaser in Ontario.  2006, c. 33, Sched. L, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992; 1997, c. 19, s. 8 (1) - 10/10/1997 2006, c. 33, Sched. L, s. 3 - 20/12/2006 2023, c. 8, Sched. 4, s. 4 - 18/05/2023
4.3 (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.  1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992
4.4 (1) Every registered importer shall collect the tax imposed by this Act from every person to whom the registered importer sells gasoline, aviation fuel or propane.  1992, c. 9, s. 5. 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 under this Act.  1992, c. 9, s. 5; 1994, c. 18, s. 3 (6). 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.  1992, c. 9, s. 5; 1994, c. 18, s. 3 (6). Exception (4) Subsection (1) does not apply to require a registered importer to collect the tax from a collector in respect of gasoline, aviation fuel or propane if the collector is not a purchaser of the gasoline, aviation fuel or propane. 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 complies with subsection 4 (3) shall be deemed to be a registered importer for the purpose of collecting the tax payable on the gasoline, aviation fuel or propane imported into Ontario from outside Canada.  1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992; 1994, c. 18, s. 3 (6) - 23/06/1994
4.5 (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.  1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992
4.6 (1) Every driver of a motor vehicle operated by or on behalf of an interjurisdictional transporter who is an importer or exporter registered under this Act shall carry the original or a true copy of the certificate of registration issued to the importer or 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.  1992, c. 9, s. 5; 2004, c. 31, Sched. 16, s. 1 (1). Delivery of copy to interjurisdictional transporter (2) An importer or exporter registered under this Act shall provide to each interjurisdictional transporter that the importer or exporter engages to transport gasoline, aviation fuel or propane a true copy of the certificate of registration issued under this Act to the importer or exporter.  1992, c. 9, s. 5; 2004, c. 31, Sched. 16, s. 1 (2). Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992 2004, c. 31, Sched. 16, s. 1 (1, 2) - 16/12/2004
4.7 (1) Every interjurisdictional transporter who transports gasoline, aviation fuel or propane into Ontario on behalf of an importer shall remit on behalf of the importer the security, tax and return required by subsections 4 (3) and (5), and, for the purposes of those subsections, the interjurisdictional transporter shall be deemed to be the importer.  1992, c. 9, s. 5. 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.  1992, c. 9, s. 5; 2004, c. 31, Sched. 16, s. 2. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992 2004, c. 31, Sched. 16, s. 2 - 16/12/2004
4.8 (1) Every exporter shall transmit to the Minister information in the form and manner required by the Minister in respect of gasoline, aviation fuel or propane that the exporter delivers or causes to be delivered to a person outside Ontario.  1997, c. 19, s. 8 (3); 1998, c. 30, s. 42 (1). (2) Repealed:  1997, c. 19, s. 8 (3). Evidence of export and delivery (3) Every exporter who delivers or causes to be delivered gasoline, aviation fuel or propane to a person outside Ontario shall provide to the Minister evidence that the gasoline, aviation fuel or propane has been taken out of Ontario and of the delivery of the fuel outside Ontario.  1992, c. 9, s. 5. 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 if the gasoline, aviation fuel or propane were purchased by or delivered to a purchaser in Ontario.  1992, c. 9, s. 5; 1994, c. 18, s. 3 (6); 1998, c. 30, s. 42 (2). Payment of penalty (5) The penalty under subsection (4) is payable when it is assessed.  1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992; 1994, c. 18, s. 3 (6) - 23/06/1994; 1997, c. 19, s. 8 (3) - 10/10/1997; 1998, c. 30, s. 42 (1, 2) - 18/12/1998 4.9 Repealed:  2006, c. 33, Sched. L, s. 4. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992 2006, c. 33, Sched. L, s. 4 - 20/12/2006
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.  1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992
4.11 Every person who knowingly purchases or receives gasoline, aviation fuel or propane from a person who is not a registered importer is guilty of an offence and on conviction is liable to a fine in an amount not less than the tax payable under this Act on the gasoline, aviation fuel or propane so purchased by the person.  1992, c. 9, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 5 - 1/01/1992
4.12 (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 the circumstances prescribed by the Minister, for, (a)  an annual registration certificate; or (b)  an Ontario trip registration certificate.  1996, c. 10, s. 6. Application (3) Subject to section 7, 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. 6; 1997, c. 19, s. 8 (4). 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. 6; 1997, c. 19, s. 8 (4). 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.  1996, c. 10, s. 6. Section Amendments with date in force (d/m/y) 1996, c. 10, s. 6 - 1/01/1997; 1997, c. 19, s. 8 (4) - 1/01/1997
4.13 (1) Every person who contravenes subsection 4.12 (1) or (2) 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. Same, 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. Same registration decal (3) Every operator of a motor vehicle to which a valid registration decal is not affixed when so required 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 $1,000.  1996, c. 10, s. 6. Section Amendments with date in force (d/m/y) 1996, c. 10, s. 6 - 1/01/1997
6 (1) The Minister may demand information or additional information from a person for the purpose of evaluating the suitability of the person to be a manufacturer, collector, registered importer, registered exporter, interjurisdictional carrier or interjurisdictional transporter under this Act or to ascertain the amount of security to be furnished by the person in accordance with subsection (2) or (2.1) and the person shall deliver to the Minister the information or additional information required by the Minister within the time specified in the Minister’s demand.  1996, c. 10, s. 7 (1); 2002, c. 22, s. 88. Security (2) The Minister shall demand security in a form acceptable to the Minister from, (a)  every collector, in an amount not less than the equivalent of an average three months tax collectable and payable by the collector calculated for the twelve-month period preceding the date of the Minister’s demand or $1,000,000, whichever is greater; (b)  every registered importer, in an amount not less than the equivalent of an average three months tax collectable and payable by the registered importer calculated for the twelve-month period preceding the date of the Minister’s demand or $500,000, whichever is greater; and (c)  every registered exporter, in an amount specified by the Minister upon the forwarding to the Minister of information required in respect of gasoline, aviation fuel or propane to be exported.  1992, c. 9, s. 6. Security – interjurisdictional carriers (2.1) The Minister may demand from an interjurisdictional carrier security in a form acceptable to the Minister.  1996, c. 10, s. 7 (2). Idem (3) Every person shall, upon receipt of a demand under subsection (2) or (2.1), forthwith furnish the security to the Minister.  1992, c. 9, s. 6; 1996, c. 10, s. 7 (3). Idem (4) The Minister may at any time increase or decrease the amount of security furnished or to be furnished under subsection (2).  1992, c. 9, s. 6. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 6 - 1/01/1992; 1996, c. 10, s. 7 (1-3) - 1/01/1997 2002, c. 22, s. 88
- 1/07/2003
7 (1) The Minister may refuse to designate or register 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 or registration.  1992, c. 9, s. 6. Idem (2) The Minister may refuse to designate or register any person under this Act if the person fails to furnish security in accordance with section 6.  1992, c. 9, s. 6. Suspension or cancellation (3) The Minister may suspend or cancel the designation or registration of 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 or registration certificate.  2005, c. 31, Sched. 8, s. 1. 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.  1992, c. 9, s. 6. Immediate suspension (5) Despite subsection (4), the Minister may suspend forthwith the designation 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.  1992, c. 9, s. 6. 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 upon 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 or registration should be cancelled, and the person may so require the hearing.  1992, c. 9, s. 6. 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.  1992, c. 9, s. 6. 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.  1992, c. 9, s. 6. Conviction for fraud or tax evasion (9) The Minister may refuse to designate or register any person 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 or registration, and subsection (4) does not apply in respect of the refusal.  1992, c. 9, s. 6. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 6 - 1/01/1992 2005, c. 31, Sched. 8, s. 1 - 15/12/2005
9 (1) Every collector, interjurisdictional carrier or importer shall, with a return required under section 8, transmit the amount of tax payable or payable and collectable by the collector, interjurisdictional carrier or importer.  1992, c. 9, s. 6; 1996, c. 10, s. 9 (1). Penalty (2) Every collector, interjurisdictional carrier or importer who transmits less than the amount of tax collectable or the tax payable by the person shall pay a penalty of an amount equal to 10 per cent of the tax collectable and 5 per cent of the tax payable by the person for the period covered by the return.  1994, c. 18, s. 3 (11); 1996, c. 10, s. 9 (2). Note: Subsection 9 (2), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 3 (11), applies with respect to any failure to transmit any tax collectable or payable on or after February 1, 1995.  See:  1994, c. 18, s. 3 (25). Exception (3) Despite subsection (1), a collector may retain the amount of a refund for which the collector has made application under the regulations until the refund for which the collector has applied is, in whole or in part, approved or refused by the Minister and notification thereof is sent to the collector. Application of subs. (3) (4) Subsection (3) does not apply unless, in a return delivered in accordance with this Act and the regulations, the collector shows that tax under this Act is payable by the collector with respect to the collector’s use of gasoline and the collector applies for the refund when the return is delivered.  1992, c. 9, s. 6. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 6 - 1/01/1992; 1994, c. 18, s. 3 (11) - 1/02/1995; 1996, c. 10, s. 9 (1, 2) - 1/01/1997
10 (1) A collector who has retained the amount of a refund applied for under this Act and who receives a statement of disallowance of the refund in the form approved by the Minister shall remit to the Minister the amount retained and disallowed, together with interest thereon at the prescribed rate for the period during which the amount was retained by the collector.  1992, c. 9, s. 6; 1994, c. 18, s. 3 (6); 1997, c. 19, s. 8 (1). Transmittal of amount (2) The collector shall remit the disallowed amount with the collector’s next return under this Act or on or before the date or within the period of time specified in the statement of disallowance. Application of subs. (1) (3) Subsection (1) applies despite an objection to or appeal of the disallowance.  1992, c. 9, s. 6. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 6 - 1/01/1992; 1994, c. 18, s. 3 (6) - 23/06/1994; 1997, c. 19, s. 8 (1) - 10/10/1997
10.1 Every person who is required to pay over to a collector or importer or to remit to the Minister the tax imposed by this Act and who fails to pay over or remit the tax is guilty of an offence and on conviction is liable to a fine of not less than an amount equal to 25 per cent of the tax and not more than an amount equal to twice the amount of the tax that should have been paid over or remitted.  1992, c. 9, s. 6; 1994, c. 18, s. 3 (6). Section Amendments with date in force (d/m/y) 1992, c. 9, s. 6 - 1/01/1992; 1994, c. 18, s. 3 (6) - 23/06/1994
10.2 (1) For the purpose of ascertaining whether tax imposed by this Act has been paid on gasoline, aviation fuel or propane, a person authorized for the purpose by the Minister may, without warrant, if the person has reasonable and probable grounds to believe that the motor vehicle contains evidence of a contravention of this Act, stop and detain any motor vehicle in Ontario capable of transporting gasoline in bulk, aviation fuel in bulk or propane in bulk and may, (a)  examine and take samples of the cargo being transported in the storage tank of the motor vehicle; and (b)  examine the documents in the custody of the driver related to liability for tax on the gasoline, aviation fuel or propane, and to the ownership of the motor vehicle and to the operator of the motor vehicle.  1992, c. 9, s. 6. Same (1.1) For the purposes of ascertaining whether the operator of a motor vehicle is an interjurisdictional carrier whose motor vehicle carries or is required to carry a valid registration decal, any person authorized for the purpose by the Minister may, without a warrant, if the person has reasonable and probable grounds to believe that the motor vehicle contains evidence of a contravention of this Act, stop and detain any vehicle in Ontario, and may, (a)  inspect any registration decal on the motor vehicle; (b)  examine the documents in the custody of the driver related to liability for tax under the Act, to the ownership of the motor vehicle and to the operator of the motor vehicle; and (c)  examine the driver’s licence required under the Highway Traffic Act.  1996, c. 10, s. 10 (1). Offence (2) Every person is guilty of an offence who, (a)  fails to comply with a stop sign set up by a person authorized under this Act to examine a motor vehicle; (b)  fails to obey a lawful signal or request by a person authorized under this Act to examine a motor vehicle; (c)  refuses to permit an examination of a motor vehicle or of a document mentioned in subsection (1) or (1.1); or (d)  refuses or wilfully neglects to answer a reasonable question put to the person by a person authorized to examine the motor vehicle.  1992, c. 9, s. 6; 1996, c. 10, s. 10 (2). Penalty (3) Every person who is guilty of an offence under subsection (2) is liable upon conviction to a fine of not less than $200 and not more than $1,000.  1992, c. 9, s. 6. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 6 - 1/01/1992; 1996, c. 10, s. 10 (1, 2) - 1/01/1997
10.3 (1) Any person authorized by the Minister may, without a warrant, stop and detain a motor vehicle if the person has reasonable and probable grounds to believe that the motor vehicle is a qualified motor vehicle and may examine the following documents for the purposes of determining whether the operator of the motor vehicle is an interjurisdictional carrier and has complied with section 4.12: 1.  The driver’s licence issued to the driver of the motor vehicle. 2.  Any Commercial Vehicle Operator’s Certificate issued under the Highway Traffic Act that is held by the operator. 3.  Any documents of a type prescribed by the Minister that are in the driver’s custody. 4.  Any documents in the driver’s custody that identify or confirm the identity of the operator or owner of the motor vehicle.  2004, c. 31, Sched. 16, s. 4. Offence, failure to stop (2) Every driver of a qualified motor vehicle who does any of the following is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $1,000: 1.  Fails to comply with a stop sign set up by a person authorized by the Minister under this section to stop the vehicle. 2.  Fails to stop or remain stopped when signalled or requested to do so by a person authorized by the Minister under this section to stop and detain the vehicle. 3.  Fails to produce any document requested or required to be produced under subsection (1).  2004, c. 31, Sched. 16, s. 4. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 16, s. 4 - 16/12/2004
12 (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. 3 (15). Amount of debt calculation (2) In this section, the amount of the debt payable by a person under this Act at a particular date is the amount by which, (a)  the aggregate of, (i)  the amount of all tax under this Act that is collectable or that is payable 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)  the amount of all refunds taken under subsection 9 (3) that are disallowed by the Minister in respect of a period before that date, (iii.1)  all amounts paid on behalf of the Minister under section 28.2 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 of interest 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 9 (3) before that date, (ii.1)  all amounts paid on behalf of the Minister under section 28.2 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. 3 (15); 1998, c. 30, s. 45. 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 the default to which they apply first occurred.  1994, c. 18, s. 3 (15). Note: Section 12, as enacted by the Statutes of Ontario, 1994, chapter 18, subsection 3 (15), applies in determining the amount of interest in respect of any day that is on or after July 1, 1993 and, for the purposes of determining the amount of interest in respect of any prior period, section 12 applies as it read before July 1, 1993.  See:  1994, c. 18, s. 3 (26). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 3 (15) - 1/07/1993; 1998, c. 30, s. 45 (1, 2) - 1/12/1996
13 (1) A person who is assessed for tax or a penalty or has paid a penalty under this Act or whose claim for a refund is disallowed under this Act is entitled to object to the assessment, payment or disallowance.  1992, c. 9, s. 8 (1). (1.1) Repealed:  1998, c. 30, s. 46 (1). Notice of objection (2) A person who objects under subsection (1) may, within 180 days from the day on which the penalty for which no assessment has been made is paid, or from the day of mailing of the notice of assessment or statement of disallowance, serve on the Minister a notice of objection in the form approved by the Minister.  1998, c. 30, s. 46 (2). Facts and reasons to be given (3) The notice of objection shall, (a)  clearly describe each issue raised by way of objection; and (b)  fully set out the facts and reasons relied on by the person in respect of each issue. Same (4) If a notice of objection does not fully set out the facts and reasons relied on by the person in respect of an issue, the Minister may in writing request the person to provide the information, and the person shall be deemed to have complied with clause (3) (b) in respect of the issue if the person provides the information to the Minister in writing within 60 days after the day the request is made by the Minister. Service (5) A notice of objection under this section shall be served by being sent by registered mail addressed to the Minister or by such other method as the Minister may prescribe. Computation of time (6) For the purpose of calculating the number of days mentioned in subsection (2), (4) or 14 (1), the day on which a notice of assessment or a statement of disallowance referred to in subsection (2) is mailed, a request is made under subsection (4) or a notice is given under subsection (7) is the date stated in the notice, statement or request. Reconsideration (7) Upon receipt of a notice of objection, the Minister shall with all due dispatch reconsider and vacate, confirm or vary the assessment, statement of disallowance or penalty, or reassess, and the Minister shall give the person written notice of the action taken by the Minister. Limitation (8) A person shall not raise, by way of objection under this section to a statement or reassessment or to a variation of an assessment, penalty or statement under subsection (7), any issue that the person is not entitled to raise by way of appeal under section 14 in respect of the statement or reassessment or of a variation of the assessment, penalty or statement.  1998, c. 30, s. 46 (3). Section Amendments with date in force (d/m/y) 1992, c. 9, s. 8 (1) - 1/01/1992; 1998, c. 30, s. 46 (1-3) - 18/12/1998
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. L, s. 6. 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. L, s. 6. 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. L, s. 6. 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. L, s. 6. 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. L, s. 6. 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. L, s. 6. 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. L, s. 6. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. L, s. 6 - 20/12/2006
15 (1) Every manufacturer, collector, importer, exporter, interjurisdictional carrier, interjurisdictional transporter, wholesaler or retailer shall keep at their principal place of business records and books of account in such form and containing such information as will enable the accurate determination of the taxes collectable or payable under this Act.  R.S.O. 1990, c. G.5, s. 15 (1); 1992, c. 9, s. 10 (1); 1996, c. 10, s. 12; 2002, c. 22, s. 91. Duty to keep records (2) Every person required to keep business records and books of account under subsection (1) shall maintain every such record or book of account, as well as any other document necessary to verify the information in such record or book of account for a period of seven years following the end of the fiscal year, unless written permission for their disposal is received from the Minister.  1992, c. 9, s. 10 (2). Invoice (3) Every vendor shall inform every person to whom the vendor sells gasoline in bulk of the total price of the gasoline and shall deliver to the person an invoice containing the information prescribed by the Minister.  1992, c. 9, s. 10 (3). Liability for tax (4) Every person who purchases gasoline in bulk, aviation fuel in bulk or propane in bulk from a vendor without obtaining an invoice containing the information required by subsection (3) remains liable for the tax collectable or payable under this Act in respect of the purchase until the tax is paid to a collector or to the Minister.  1992, c. 9, s. 10 (3); 1994, c. 18, s. 3 (6). Application of subs. (4) (5) Subsection (4) applies whether or not the vendor is an agent of the Minister.  1992, c. 9, s. 10 (3). Duty of retail purchaser (6) Every person shall obtain from the vendor from whom the person purchases gasoline, aviation fuel or propane, other than gasoline in bulk, aviation fuel in bulk or propane in bulk, the total price of the gasoline, aviation fuel or propane and an invoice containing the information prescribed by the Minister.  1992, c. 9, s. 10 (3). Records required by Minister (7) The Minister may require a person who fails to keep records and books of account in accordance with subsection (1) to keep the records and books of account specified by the Minister for such length of time as the Minister requires.  1992, c. 9, s. 10 (3). Offence (8) Every person who fails to comply with a requirement by the Minister under subsection (7) 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.  1992, c. 9, s. 10 (3). Section Amendments with date in force (d/m/y) 1992, c. 9, s. 10 (1-3) - 1/01/1992; 1994, c. 18, s. 3 (6) - 23/06/1994; 1996, c. 10, s. 12 - 1/01/1997 2002, c. 22, s. 91
- 1/07/2003
17 (1) Every person carrying aviation fuel in bulk, gasoline in bulk or propane in bulk and the operator of every motor vehicle carrying such products, 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 aviation fuel, gasoline or propane was obtained and the name and address of any person to whom the aviation fuel, gasoline or propane so obtained was delivered or is to be delivered; (b)  the quantity of aviation fuel, gasoline or propane delivered or to be delivered to any person; (c)  the use or intended use, if known, to be made of any aviation fuel, gasoline or propane 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 aviation fuel in bulk, gasoline in bulk or propane 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 section 4 or fails to deliver any return in accordance with section 4. 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 under section 4 is delivered or the return in accordance with section 4 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 damages 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 section 4 and subsection (1).  R.S.O. 1990, c. G.5, s. 17.