jswizzle3737/ontario_laws_and_regs huggingface dataset:
19 (1) Upon default of payment of an amount assessed under section 11, (a)  the Minister may bring an action for the recovery thereof in any court in which a debt or money demand of a similar amount may be collected, and every such action shall be brought and executed in and by the name of the Minister or his or her name of office and may be continued by his or her successor in office as if no change had occurred and shall be tried without a jury; and (b)  the Minister may issue a warrant, directed to the sheriff for an area in which any property of the person liable to make a payment or remittance under this Act is located or situate, to enforce payment of the following amounts and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice: (i)  any amount owing by the person under this Act, (ii)  interest on that amount from the date of the issue of the warrant, and (iii)  the costs, expenses and poundage of the sheriff.  R.S.O. 1990, c. G.5, s. 19 (1); 2001, c. 23, s. 114; 2011, c. 9, Sched. 18, s. 2 (1). Application of subrule 60.07 (2), Rules of Civil Procedure (1.1) Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under clause (1) (b).  2011, c. 9, Sched. 18, s. 2 (2). Security for tax (2) Where the Minister considers it advisable to do so, the Minister may accept security for the payment of taxes in any form the Minister considers appropriate.  R.S.O. 1990, c. G.5, s. 19 (2). Compliance to be proved by affidavit (3) For the purpose of any proceeding taken under this Act, the facts necessary to establish compliance on the part of the Minister with this Act as well as the failure of any person, partnership, syndicate, trust or corporation to comply with the requirements of this Act shall, unless evidence to the contrary satisfactory to the court is adduced, be sufficiently proved in any court of law by affidavit of the Minister or of any officer of the Ministry of Finance.  R.S.O. 1990, c. G.5, s. 19 (3); 1994, c. 18, s. 3 (16). Remedies for recovery of tax (4) The use of any of the remedies provided by this section does not bar or affect any of the other remedies therein provided, and the remedies provided by this Act for the recovery and enforcement of the payment of any tax imposed by this Act are in addition to any other remedies existing by law, and no action or other proceeding taken in any way prejudices, limits or affects any lien, charge or priority existing under this Act or at law in favour of Her Majesty the Queen in right of Ontario.  R.S.O. 1990, c. G.5, s. 19 (4). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 3 (16) - 23/06/1994 2001, c. 23, s. 114
- 5/12/2001 2011, c. 9, Sched. 18, s. 2 (1, 2) - 12/05/2011
19.0.1 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 19 (1) (a) for the recovery of any amount payable under this Act. 4.  Issuance and execution of a warrant referred to in clause 19 (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. 18, s. 3. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 18, s. 3 - 12/05/2011
21 (1) For the purposes of a prosecution under section 3.6, the Minister shall determine the amount of tax from such information as is available to the Minister and shall issue a certificate as to the amount, but, except where the Minister considers that there has been evasion or attempted evasion of this Act, the Minister shall not take into account a period of more than four years before the date of issue of the certificate in determining the amount of tax referred to in the certificate.  1992, c. 9, s. 14; 1998, c. 30, s. 51. Proof (2) In any prosecution under section 3.6, a certificate signed by the Minister or the Deputy Minister of Finance under subsection (1) is proof, in the absence of evidence to the contrary, of the amount of tax that should have been collected and of the authority of the person giving or making the certificate without proof of appointment or signature.  1992, c. 9, s. 14; 1994, c. 18, s. 3 (16). (3)  Repealed:  1992, c. 9, s. 14. (4)  Repealed:  1992, c. 9, s. 14. (5)  Repealed:  1992, c. 9, s. 14. Information (6) Any information in respect of an offence under this Act may be for one or more than one offence, and no information, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences. Other remedy (7) Neither the application of this section nor 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. G.5, s. 21 (6, 7). Section Amendments with date in force (d/m/y) 1992, c. 9, s. 14 - 1/01/1992; 1994, c. 18, s. 3 (16) - 23/06/1994; 1998, c. 30, s. 51 - 18/12/1998 22 Repealed:  1992, c. 9, s. 15. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 15 - 1/01/1992
23 (1) Every person is guilty of an offence who, (a)  makes, participates in, assents to or acquiesces in the making of false or deceptive statements in a return, certificate, statement or answer, delivered or made as required by or under this Act or the regulations; (b)  to evade payment of a tax imposed by this Act, destroys, alters, mutilates, hides or otherwise disposes of the records or books of account of a purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, collector, importer, exporter, interjurisdictional carrier or interjurisdictional transporter; (c)  makes, assents to or acquiesces in the making of false or deceptive entries or omits, assents to or acquiesces in the omission to enter a material particular in records or books of account of a purchaser, person liable to pay tax under subsection 2 (4.1) or (4.2), retailer, wholesaler, collector, importer, exporter, interjurisdictional carrier or interjurisdictional transporter; (d)  wilfully, in any manner, evades or attempts to evade compliance with this Act or payment of taxes imposed by this Act; or (e)  conspires with another person to commit an offence described in clauses (a) to (d).  1992, c. 9, s. 16; 1996, c. 10, s. 14; 1998, c. 30, s. 52; 2019, c. 15, Sched. 14, s. 3. Penalty (2) Every person who is guilty of an offence under subsection (1) is liable on conviction to a fine of not less than an amount equal to the amount of the tax that should have been declared to be collectable or payable or that was sought to be evaded and not more than triple the amount of the tax, or to imprisonment for a term of not more than two years, or to both.  1992, c. 9, s. 16. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 16 - 1/01/1992; 1998, c. 30, s. 52 - 18/12/1998 2019, c. 15, Sched. 14, s. 3 - 01/01/2020
24 (1) Every person who contravenes any provision of this Act or the regulations for which no other penalty is provided is guilty of an offence and on conviction is liable to a fine of not less than $200 and not more than $5,000. Limitation period (2) Proceedings in respect of an offence against this Act or the regulations shall not be commenced more than six years after the date when the offence occurred or is alleged to have occurred.  1992, c. 9, s. 17. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 17 - 1/01/1992
25 Any officer, director or agent of a corporation who directed, authorized, assented to, acquiesced in or participated in the commission of any act which is an offence under this Act 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. G.5, s. 25.
28.1 (1) A retailer who is eligible for the purposes of this subsection and sells gasoline to persons exempt from the payment of the tax imposed by this Act under paragraph 3 of subsection 9 (1) of Regulation 533 of the Revised Regulations of Ontario, 1990 (General) may apply to the Minister through the collector from whom the retailer purchased the gasoline for a refund of amounts paid on account of tax by the retailer in respect of the gasoline.  2004, c. 31, Sched. 16, s. 6. Eligible retailer (1.1) A retailer is eligible for the purposes of subsection (1) if the retailer carries on business, (a)  on a reserve, as defined in the Indian Act (Canada); or (b)  in an Indian Settlement located on Crown land, the Indian inhabitants of which are treated by the federal Department of Indian Affairs and Northern Development in the same manner as Indians residing on a reserve.  2004, c. 31, Sched. 16, s. 6. Evidence on application (2) In making any application under subsection (1), the retailer shall provide such evidence of the sale to the person exempt from tax under this Act as the Minister may require.  1994, c. 18, s. 3 (21). Application of refund (3) Upon receipt of an application under subsection (1), a collector shall either refund the amount or apply the amount to other liabilities of the retailer.  1994, c. 18, s. 3 (21). Exception (4) Where the Minister considers it appropriate to do so, the Minister may require a retailer referred to in subsection (1) to apply for refunds under subsection 28 (1) and, upon notification by the Minister to the retailer and the collector, no further refunds shall be made under this section.  1994, c. 18, s. 3 (21). Deemed refund by Minister (5) Any refunds made under this section shall be deemed to have been made by the Minister.  1994, c. 18, s. 3 (21). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 3 (21) - 23/06/1994 2001, c. 23, s. 117
- 1/03/2000 2004, c. 31, Sched. 16, s. 6 - 16/12/2004
28.1.1 (1) A retailer or a wholesaler who is not a collector or an importer and who made a payment that resulted in an overpayment of tax described in subsection 28 (4.1) may apply to the Minister for a refund through the person from whom the retailer or wholesaler purchased the gasoline. 2022, c. 13, Sched. 2, s. 3. Evidence on application (2) In making any application under subsection (1), the retailer or wholesaler shall provide to the person from whom the gasoline was purchased such information and documents respecting the overpayment as the Minister may require and shall do so in the form and manner specified by the Minister. 2022, c. 13, Sched. 2, s. 3. Deadline (3) Subject to subsection (4), an application for a refund under this section must be made to the person from whom the gasoline was purchased on or before, (a)  October 31, 2022; or (b)  any applicable later deadline prescribed by the Minister for the purposes of this subsection. 2022, c. 13, Sched. 2, s. 3. Extension (4) The Minister may permit an application to be made at a later date than the applicable deadline under subsection (3) if, in the Minister’s opinion, there are mitigating circumstances explaining why the application could not be made before the applicable deadline. 2022, c. 13, Sched. 2, s. 3. Refund of overpayment or application to other liability (5) Upon receipt of an application under subsection (1), the person from whom the gasoline was purchased shall determine whether the amount claimed as an overpayment, or any portion of it, constitutes an overpayment and refund the amount, if any, determined to be an overpayment or apply it to other amounts owed to the person by the applicant in respect of a purchase of gasoline. 2022, c. 13, Sched. 2, s. 3. Refusal of refund, notice (6) If the person from whom the gasoline was purchased determines that the amount claimed as an overpayment, or any portion of it, does not constitute an overpayment, the person shall provide notice to the applicant of the determination and the reasons for the determination. 2022, c. 13, Sched. 2, s. 3. Exception (7) Where the Minister considers it appropriate to do so, the Minister may require a retailer or wholesaler referred to in subsection (1) to apply for refunds under section 28. 2022, c. 13, Sched. 2, s. 3. Deemed refund by Minister (8) A refund made under this section shall be deemed to have been made by the Minister. 2022, c. 13, Sched. 2, s. 3. Section Amendments with date in force (d/m/y) 2022, c. 13, Sched. 2, s. 3 - 14/04/2022 Adjustments for temperature
29 (1) The Minister may deny all or part of the amount of a refund claimed under this Act, and may impose a penalty in an amount not more than the amount denied, if a material fact is misrepresented on or in connection with the application or in a document referred to in or delivered in support of the application.  1992, c. 9, s. 20; 1998, c. 30, s. 56. Offence (2) Every person who, by deceit, falsehood or any other fraudulent means, obtains or attempts to obtain a refund under this Act or the regulations to which the person is not entitled is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $10,000, to which may be added a fine of not more than double the amount of the refund the person obtained or sought to obtain, or to imprisonment for a term of not more than two years, or to both.  2006, c. 33, Sched. L, s. 8. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 20 - 1/01/1992; 1998, c. 30, s. 56 - 18/12/1998 2006, c. 33, Sched. L, s. 8 - 20/12/2006
30 Where, owing to special circumstances, it is considered inequitable that the whole amount of interest imposed by this Act be paid, the Minister may exempt a person from payment of the whole or any part of the interest.  R.S.O. 1990, c. G.5, s. 30.
31.1 (1) The Minister shall disclose the name and address of the following persons for purposes related to the administration of this Act and may impose conditions and restrictions with respect to the disclosure: 1.  Each manufacturer who holds a registration certificate under subsection 2.1 (1). 2.  Each collector who is designated under subsection 3 (1). 3.  Each person who is registered under the Act as an importer. 4.  Each person who is registered under the Act as an exporter. 5.  Each person who is registered under the Act as an interjurisdictional transporter.  2004, c. 31, Sched. 16, s. 7. Exception (2) Despite subsection (1), the Minister shall not disclose a person’s name or address if, in the Minister’s opinion, the disclosure is not necessary for the purposes of this Act.  2004, c. 31, Sched. 16, s. 7. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 16, s. 7 - 16/12/2004
32 (1) For the purpose of simplifying compliance with this Act and the administration and collection of the tax imposed by this Act, and in order to provide for reciprocal arrangements to settle competing claims for tax on the acquisition and use of gasoline, aviation fuel or propane by persons carrying on business in more than one jurisdiction, the Minister may enter into an agreement, on such terms and conditions as are considered necessary and expedient, with another jurisdiction providing that tax paid to one jurisdiction on the acquisition there of gasoline, aviation fuel or propane that is transferred to the other jurisdiction and that becomes liable to tax in the other jurisdiction under this Act or any similar legislation in force in the other jurisdiction may be paid by one jurisdiction to the other in reduction of the liability to the tax arising in the jurisdiction receiving the payment and in lieu of refunding the tax to the person who paid it and who became liable for the similar tax in the other jurisdiction.  2004, c. 31. Sched. 16, s. 8. Payment for services (2) An agreement entered into under subsection (1) may authorize payments to the other jurisdiction for services provided under the agreement and may authorize the other jurisdiction to deduct the amount of the payments from amounts payable to the Minister under the agreement.  2004, c. 31. Sched. 16, s. 8. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 16, s. 8 - 16/12/2004
32.1 (1) The Minister, on behalf of the Province, may enter into an agreement with the Federal Government respecting the administration and enforcement of this Act.  2001, c. 23, s. 118. Effect of agreement (2) The Federal Government is acting as the agent of the Province when providing services under the agreement.  2001, c. 23, s. 118. Compensation (3) Amounts owing to the Federal Government under the agreement for providing services shall be paid from amounts collected under the agreement on behalf of the Minister, if the agreement so provides.  2001, c. 23, s. 118. Protection from liability (4) No action or proceeding shall be commenced against a person who is acting as agent of the Province under subsection (2) for any act that is in good faith done or omitted in the performance or intended performance of the agent’s duties under this Act or the agreement or in the exercise or intended exercise of the agent’s powers under this Act or the agreement.  2001, c. 23, s. 118. Liability of the Crown (5) Despite subsection 8 (3) of the Crown Liability and Proceedings Act, 2019, subsection (4) does not relieve the Province of a liability to which the Province would otherwise be subject in respect of a tort.  2001, c. 23, s. 118; 2019, c. 7, Sched. 17, s. 82. Definitions (6) In this section, “Federal Government” means Her Majesty in right of Canada or an agency of Her Majesty in right of Canada; (“gouvernement fédéral”) “Province” means Her Majesty in right of Ontario. (“Province”)  2001, c. 23, s. 118. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 118
- 5/12/2001 2019, c. 7, Sched. 17, s. 82 - 01/07/2019
33.1 (1) The Minister may approve the use of forms for any purpose of this Act and the forms may provide for such information to be furnished as the Minister may require. Fees (2) The Minister may establish and charge fees for anything that the Minister or the Ministry is required or authorized to do under this Act.  1997, c. 19, s. 8 (9). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 8 (9) - 10/10/1997