8 (1) The Minister may demand that a person who is a manufacturer, collector, importer, exporter, interjurisdictional carrier or interjurisdictional transporter deliver to the Minister a return in such form as the Minister requires for the purpose of administering this Act and the person shall do so on or before the day designated in the demand.  2002, c. 22, s. 89 (1). Idem (2) Every manufacturer, collector, importer, exporter, interjurisdictional carrier or interjurisdictional transporter shall deliver to the Minister, without notice or demand, the returns required by this Act or the regulations at the prescribed times and in the prescribed manner.  1992, c. 9, s. 6; 1996, c. 10, s. 8 (2); 2002, c. 22, s. 89 (2). Certificate (3) Every person required to deliver a return under this Act shall verify the return by a certificate signed by the person or by the president, resident manager or representative in Ontario stating that the financial and other statements of information included in or attached to the return are in agreement with the books of the person and exhibit correctly and completely all information for the period covered by the return.  1992, c. 9, s. 6. Offence, failure to deliver a return (4) Every person who fails to deliver a return as required by 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 $5,000.  2002, c. 22, s. 89 (3). Penalty, failure to deliver a return (4.1) Every person who is a collector, importer, exporter or interjurisdictional carrier who fails to deliver a return as required by this Act or the regulations shall pay to the Minister, when assessed therefor, a penalty equal to 10 per cent of the tax collectable or 5 per cent of the tax payable, as the case may be, by the person for the period covered by the return.  2002, c. 22, s. 89 (3). Same, manufacturer (4.2) Every person who is a manufacturer who fails to deliver a return as required by this Act or the regulations shall pay to the Minister, when assessed therefor, a penalty of $1,000 for each month covered by the return and $1,000 for each month or part thereof that the return is late.  2002, c. 22, s. 89 (3). Same, interjurisdictional transporter (4.3) Every person who is an interjurisdictional transporter who fails to deliver a return as required by this Act or the regulations shall pay to the Minister, when assessed therefor, a penalty of $1,000.  2002, c. 22, s. 89 (3). Offence (5) Every person who fails to complete the information required in a return to be delivered to the Minister under subsection (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 $5,000.  1992, c. 9, s. 6. Time (6) The Minister may enlarge the time for delivering a return before or after the expiry of the time.  1992, c. 9, s. 6. Declarations and affidavits (7) Declarations and affidavits in connection with returns under this Act may be taken before any person having authority to administer an oath, or before any person specially authorized for the purpose by the Lieutenant Governor in Council, but any person so specially authorized shall not charge a fee therefor.  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. 8 (2) - 1/01/1997 2002, c. 22, s. 89 (1-3)
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