jswizzle3737/ontario_laws_and_regs huggingface dataset:
1.1 (1) Except as provided in subsection (2), this Act applies only in respect of taxation years ending before January 1, 2009.  2007, c. 11, Sched. B, s. 4 (1). Application after 2008 (2) Sections 8.5, 8.6, 8.7, 8.8 and 8.9 continue to apply for taxation years ending after December 31, 2008 and such other provisions of this Act as may be necessary for the purposes of the administration and enforcement of those sections continue to apply for those purposes for taxation years ending after December 31, 2008.  2007, c. 11, Sched. B, s. 4 (1). Section Amendments with date in force (d/m/y) 2007, c. 11, Sched. B, s. 4 (1) - 4/06/2007 PART II   INCOME TAX Division A — Liability for Tax
2 An income tax shall be paid as hereinafter required for each taxation year by every individual, (a) who was resident in Ontario on the last day of the taxation year; or (b) who, not being resident in Ontario on the last day of the taxation year, had income earned in the taxation year in Ontario as defined in section 4.  R.S.O. 1990, c. I.2, s. 2; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004
2.1 (1) Every trust that is a qualifying environmental trust at the end of a taxation year is liable to a tax for the year.  2000, c. 42, s. 48; 2004, c. 16, s. 3. Same (2) The tax payable by a qualifying environmental trust for a taxation year is only the amount determined for the year under section 4.1.  2000, c. 42, s. 48; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 48
- 1/01/2000 2004, c. 16, s. 3
- 1/01/2004
2.2 (1) Every individual shall pay a tax, called the Ontario Health Premium, for a taxation year ending after December 31, 2003 if the individual is resident in Ontario on the last day of the taxation year.  2004, c. 29, s. 2. Dual residency (2) If, on the last day of a taxation year, an individual is resident both in Ontario and in another jurisdiction, the individual shall be deemed for the purposes of this section to reside on that day in only that jurisdiction that may reasonably be regarded as the individual’s principal place of residence.  2004, c. 29, s. 2. Exception, trust (3) Despite subsection (1), a trust is not required to pay the Ontario Health Premium.  2004, c. 29, s. 2. Amount (4) The amount of the Ontario Health Premium payable by an individual for a taxation year is as determined under section 3.1.  2004, c. 29, s. 2. Section Amendments with date in force (d/m/y) 2004, c. 29, s. 2
- 1/01/2004 Division B — Computation of Tax individual income tax
4.1 The amount of tax payable under section 2.1 by a qualifying environmental trust for a taxation year is equal to the product obtained by multiplying the amount of the trust’s income for the taxation year that is subject to tax under Part XII.4 of the Federal Act by the percentage that would be the specified basic rate of a corporation for the taxation year as defined in subsection 38 (2) of the Corporations Tax Act.  2004, c. 31, Sched. 19, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 10, s. 14
- 2/05/2000 2001, c. 23, s. 129 (1, 2) - 1/10/2001 2002, c. 22, s. 106
- 9/12/2002 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 31, Sched. 19, s. 3 - 16/12/2004
4.2 Despite any other provision of this Act, if section 5.1 or 5.2 applies to an individual for a taxation year, the amount of tax payable by the individual under this Act for the year shall be determined on the basis that, (a) the individual’s income for the taxation year is the amount determined after the application of section 5.1 or 5.2, as the case may be; and (b) the individual’s tax payable under the Federal Act is the amount that would be determined under the Federal Act if the individual’s income for the year as determined under clause (a) were the individual’s income for the year for the purposes of the Federal Act.  1997, c. 43, Sched. B, s. 1 (1, 3); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. B, s. 1 (1) - 20/12/1996; 1997, c. 43, Sched. B, s. 1 (3) - 18/12/1997 2004, c. 16, s. 3
- 1/01/2004
4.3 (1) This section applies if an individual who is resident in Ontario on the last day of a taxation year properly excludes an amount from income for the taxation year under subsection 56 (8) of the Federal Act by reason that it relates to a prior taxation year.  2000, c. 10, s. 15; 2004, c. 16, s. 3. Same (2) There shall be added to the amount of tax payable by the individual for the taxation year the amount calculated using the formula, A – B in which, “A” is the amount of tax that would have been payable by the individual under section 4 for the prior taxation year if the excluded amount relating to the prior year had been included in computing the individual’s income for the prior year, and “B” is the amount of tax payable by the individual under section 4 for the prior year. 2000, c. 10, s. 15; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 10, s. 15
- 1/01/2000 2004, c. 16, s. 3
- 1/01/2004
4.4 (1) This section applies if the tax payable by an individual under Part I of the Federal Act for a taxation year is determined under section 127.5 of that Act.  2000, c. 10, s. 15; 2004, c. 16, s. 3. Same (2) There shall be added to the amount of tax payable by the individual for the taxation year the amount calculated using the formula, (M – T) × R × F in which, “F” is the individual’s Ontario allocation factor for the year as defined in section 4, “M” is the amount (if any) by which the individual’s minimum amount for the year as determined under section 127.51 of the Federal Act exceeds the amount of the individual’s special foreign tax credit for the year as determined under subsection 127.54 (2) of the Federal Act, “R” is the percentage calculated by dividing the lowest tax rate for the taxation year by the percentage in paragraph 117 (2) (a) of the Federal Act, and “T” is the amount that, but for section 120 of the Federal Act, would be determined under Division E of Part I of the Federal Act to be the individual’s tax payable for the taxation year. 2000, c. 10, s. 15; 2001, c. 8, s. 39; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 10, s. 15
- 1/01/2000 2001, c. 8, s. 39
- 1/01/2000 2004, c. 16, s. 3
- 1/01/2004
4.5 (1) This section applies if an individual who resides in Ontario on the last day of a taxation year ending after December 31, 1999 receives in the taxation year a payment described in paragraph 40 (1) (a), (b) or (c) of the Income Tax Application Rules, 1971 (Canada) and is liable to pay an amount as tax for the taxation year under section 40 of the Income Tax Application Rules, 1971 (Canada) in respect of the payment.  2000, c. 42, s. 53; 2004, c. 16, s. 3. Additional tax amount (2) There must be added to the amount of tax otherwise payable by the individual for the taxation year the amount calculated using the formula, A × B/C in which, “A” is the total of all amounts each of which is a payment described in paragraph 40 (1) (a), (b) or (c) of the Income Tax Application Rules, 1971 (Canada) received by the individual in the taxation year, as determined for the purposes of section 40 of the Income Tax Application Rules, 1971 (Canada), “B” is the total of all amounts each of which is the amount of tax otherwise payable by the individual for one of the three previous taxation years, (a) under section 4 before making a deduction under subsection 4 (6) or section 8, if the previous taxation year ended before January 1, 2000, (b) under section 4 before making a deduction under subsection 4 (3.4), (3.5), (4), (4.1) or (6) or under section 8, if the previous taxation year ended after December 31, 1999, and (c) under the laws of a province other than Ontario, if the individual is subject to tax in a province other than Ontario for the previous taxation year, calculated in a manner comparable to the manner of calculating the amount described in clause (a) if the previous taxation year ended before January 1, 2000 or in clause (b) if the previous taxation year ended after December 31, 1999, and “C” is the total of the individual’s incomes for those three previous years. 2000, c. 42, s. 53; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 53
- 1/01/2000 2004, c. 16, s. 3
- 1/01/2004
4.7 If an individual resides in Ontario on the last day of a taxation year and is liable to pay an amount for the taxation year under section 4.3, 4.5 or 4.6, the amount of the payment must be determined as if the individual were resident in Ontario on the last day of each prior taxation year that is relevant to the determination of the amount payable under section 4.3, 4.5 or 4.6.  2000, c. 42, s. 53; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 53
- 1/01/2000 2004, c. 16, s. 3
- 1/01/2004
4.8 (1) This section applies if an individual who is resident in Ontario on the last day of a taxation year ending after December 31, 1999 is a specified individual in relation to the taxation year and the individual is liable to pay an amount as tax under subsection 120.4 (2) of the Federal Act for the taxation year.  2000, c. 42, s. 53; 2004, c. 16, s. 3. Additional tax (2) There must be added to the amount of tax payable by the individual for the taxation year the amount determined by multiplying the highest tax rate for the taxation year by the individual’s split income for the taxation year.  2000, c. 42, s. 53; 2004, c. 16, s. 3. Maximum tax amount (3) Despite any other provision of this Act, the tax payable for a taxation year by an individual who is a specified individual in relation to the taxation year must not be less than the amount by which “A” exceeds “B” where, “A” is the amount added under subsection (2) to the individual’s tax payable for the taxation year, and “B” is the total of all amounts each of which is an amount, (a) that may be deducted under subsection 4 (3.4) or (6) in computing the individual’s tax payable for the taxation year, and (b) that can reasonably be considered to be in respect of an amount included in computing the individual’s split income for the taxation year.  2000, c. 42, s. 53; 2004, c. 16, s. 3. Interpretation (4) The definitions of “specified individual” and “split income” in subsection 120.4 (1) of the Federal Act apply for the purposes of this section.  2000, c. 42, s. 53; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 53
- 1/01/2000 2004, c. 16, s. 3
- 1/01/2004 Division C — Special Cases tax avoidance 5 Repealed:  1999, c. 9, s. 118. Section Amendments with date in force (d/m/y) 1999, c. 9, s. 118 - 14/12/1999 Anti-avoidance, related party transfers
5.2 For the purposes of this Act, sections 245 and 246 of the Federal Act apply, with necessary modifications, to individuals.  1997, c. 43, Sched. B, s. 3 (1); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. B, s. 3 (1) - 18/12/1997 2004, c. 16, s. 3
- 1/01/2004 exemptions
6 An individual who is exempt from tax under Part I of the Federal Act in respect of a period of time, by virtue of subsection 149 (1) of the Federal Act, shall be exempt for the same period from tax payable under this Act, other than tax payable under section 2.1.  1996, c. 1, Sched. C, s. 6; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1996, c. 1, Sched. C, s. 6 - 23/02/1994 2004, c. 16, s. 3
- 1/01/2004
8.8 (1) If an individual who is entitled to a refund under section 8.7 is liable or is about to become liable to make a payment to the Crown in right of Ontario, the Provincial Minister may apply to that liability all or part of the refund and any interest payable in respect of the refund, instead of paying the refund and interest to the individual.  2001, c. 23, s. 135 (1); 2004, c. 16, s. 3. Interest (2) If an individual’s refund under section 8.7 for a taxation year is paid or applied to a liability of the individual, the Provincial Minister shall pay or apply interest on the refund at the rate prescribed by the regulations for the period, (a) that begins on the day that is the later of, (i) the day that is, (A) 45 days after the balance-due day of the taxpayer for the taxation year, if the taxation year commences before January 1, 2005, or (B) 30 days after the balance-due day of the taxpayer for the taxation year, if the taxation year commences after December 31, 2004, and (ii) the day the notice of assessment for the taxation year is issued by the Minister under section 152 of the Federal Act; and (b) that ends on the day when the refund is paid or applied.  2005, c. 31, Sched. 11, s. 8. Repayment (3) An individual who receives a refund under section 8.7 or interest on a refund under that section to which he or she is not entitled, or receives an amount greater than the amount to which he or she is entitled, shall repay the amount or the excess amount, as the case may be, to the Provincial Minister.  2001, c. 23, s. 135 (3); 2004, c. 16, s. 3. Interest on repayment (4) Amounts repayable under subsection (3) shall bear interest in accordance with the prescribed rules and may be collected as tax payable under this Act.  2000, c. 42, s. 58; 2004, c. 16, s. 3. Minimum payment (5) Despite any other provision of this Act, where the unpaid balance of the refund payable to an individual under section 8.7 does not exceed the amount determined by the Provincial Minister, the Minister is not required to pay that balance or any interest under subsection (2) on that balance.  2000, c. 42, s. 58; 2004, c. 16, s. 3. Notice of entitlement (6) After making a determination for the purposes of section 8.7, the Provincial Minister shall send to the individual a notice of entitlement setting out the following if the individual is entitled to a refund under the section: 1. The amount of the overpayment under the section. 2. The basis on which the determination is made. 3. Information on the individual’s right to object to the notice of entitlement.  2000, c. 42, s. 58; 2004, c. 16, s. 3. Day of mailing (7) The day of mailing of a notice of entitlement under this section is deemed to be the date of the notice.  2000, c. 42, s. 58; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 58
- 1/02/2002 2001, c. 23, s. 135 (1-3) - 1/02/2002 2004, c. 16, s. 3
- 1/01/2004 2005, c. 31, Sched. 11, s. 8 - 15/12/2005 Division C.2 — Tax Incentive for Investing in Ontario Jobs and Opportunity Bonds
8.9 (1) In this section, “Authority” means the Ontario Strategic Infrastructure Financing Authority continued by subsection 2 (1) of the Ontario Strategic Infrastructure Financing Authority Act, 2002; (“Office”) “Ontario Jobs and Opportunity Bond” means a bond, debenture or other security, (a) that is issued by the Authority and is designated by it as an Ontario Jobs and Opportunity Bond, (b) that is issued by a subsidiary, trust, partnership or other entity established or acquired by the Authority and is designated by the Authority as an Ontario Jobs and Opportunity Bond, or (c) that is designated by the Provincial Minister as an Ontario Jobs and Opportunity Bond. (“obligation ontarienne de financement d’emplois et de projets”)  2002, c. 22, s. 112; 2004, c. 16, s. 3; 2004, c. 31, Sched. 19, s. 13. Tax incentive (2) An eligible individual who owns an Ontario Jobs and Opportunity Bond at any time in a taxation year is entitled to receive a tax incentive under this section in respect of the interest received or receivable on the Bond in the taxation year.  2002, c. 22, s. 112; 2004, c. 16, s. 3. Eligible individual (3) An individual is an eligible individual under this section if he or she satisfies the prescribed conditions.  2002, c. 22, s. 112; 2004, c. 16, s. 3. Certificate (4) A certificate of the chair, a vice-chair, the chief executive officer or any officer of the Authority designated by its board of directors which states that an entity is a subsidiary, trust, partnership or other entity established or acquired by the Authority or that a bond, debenture or other security is an Ontario Jobs and Opportunity Bond is conclusive evidence of the facts stated.  2002, c. 22, s. 112; 2004, c. 16, s. 3. Regulations (5) The Provincial Minister may make regulations, (a) prescribing the nature of the tax incentive and the manner in which it is calculated; (b) prescribing the conditions that must be satisfied for an individual to be eligible to receive a tax incentive under this section; (c) prescribing rules that apply to determine the manner in which the tax incentive is paid or otherwise conferred; (d) prescribing circumstances in which a tax incentive must be repaid by an individual and prescribing the rules applicable to the repayment; (e) governing the provision of such information as the Provincial Minister may require for the administration of this section; (f) prescribing any other matter that the Provincial Minister considers necessary or advisable for the purposes of this section.  2002, c. 22, s. 112; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2002, c. 22, s. 112
- 27/03/2003 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 31, Sched. 19, s. 13 - 16/12/2004 Division D — Returns, Assessments, Payment and Appeals returns
9 (1) A return for each taxation year for which a tax is payable under this Act, or would be payable but for the application of section 127.3 of the Federal Act in the calculation of tax payable under the Federal Act, shall, without notice or demand therefor, be filed with the Provincial Minister in prescribed form and containing prescribed information, (a) in the case of a person who has died after the 31st day of October in the year and before the 1st day of May in the next year, by the person’s legal representatives within six months after the date of death; (b) in the case of an estate or trust, within ninety days from the end of the year; (c) in the case of any other person, on or before the 30th day of April in the next year, by that person or, if the person is unable for any reason to file the return, by the person’s guardian, curator, tutor, committee or other legal representative; or (d) in a case where no person described by clause (a) or (c) has filed the return, by such person as is required by notice in writing from the Provincial Minister to file the return, within such reasonable time as the notice specifies.  R.S.O. 1990, c. I.2, s. 9 (1); 1992, c. 25, s. 4; 2004, c. 16, s. 3. Idem (2) Subsections 150 (2) to (4) of the Federal Act apply for the purposes of this Act and, in the application thereof, a reference to subsection 150 (1) of the Federal Act shall be read as a reference to subsection (1).  R.S.O. 1990, c. I.2, s. 9 (2); 2004, c. 16, s. 3. Electronic filing (3) Subsections 150.1 (1) to (4) of the Federal Act apply for the purposes of this Act and, in the application thereof, a reference to section 150 shall be read as a reference to that section and subsection (1).  1993, c. 29, s. 7; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 25, s. 4 - 10/12/1992; 1993, c. 29, s. 7 - 10/06/1993 2004, c. 16, s. 3
- 1/01/2004 assessments
11 Where a collection agreement is in effect and the tax payable by a taxpayer for a taxation year under Part I of the Federal Act is reassessed by the Minister, the Provincial Minister shall reassess or make additional assessments or assess tax, interest or penalties, as the circumstances require, although more than three years may have passed since the day of mailing of a notice of an original assessment of tax, interest or penalties payable under this Act by the taxpayer for the taxation year, or of a notification that no tax is payable under this Act by the taxpayer for the year.  R.S.O. 1990, c. I.2, s. 11; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 31, Sched. 19, s. 14 - 27/03/2003 payment of tax
12 (1) Every individual whose chief source of income is farming or fishing shall pay to the Provincial Minister, (a) on or before the 31st day of December in each taxation year, two-thirds of, (i) the amount estimated by the individual under section 151 of the Federal Act, as it applies for the purposes of this Act, to be the tax payable by the individual under this Act for the taxation year, computed without reference to section 127.3 of the Federal Act, or (ii) the tax payable under this Act by the individual for the immediately preceding taxation year; and (b) on or before the 30th day of April in the next following year, the remainder of the tax as estimated under section 151 of the Federal Act as it applies for the purposes of this Act.  R.S.O. 1990, c. I.2, s. 12 (1); 1993, c. 29, s. 2; 1996, c. 24, s. 14 (1); 2004, c. 16, s. 3. Idem, where collection agreement (2) Where a collection agreement is entered into, an individual to whom subsection (1) applies shall pay an amount under clause (a) thereof computed in respect of the same year as the amount is computed that the individual is liable to pay under paragraph 155 (1) (a) of the Federal Act.  R.S.O. 1990, c. I.2, s. 12 (2); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 2 - 14/12/1993; 1996, c. 24, s. 14 (1) - 1/07/1994 2004, c. 16, s. 3
- 1/01/2004
14 Subsections 70 (2) and 104 (2), paragraphs 104 (23) (d) and (e), subsection 150 (4), sections 158, 159 and 160, subsections 160.1 (1) and (4), sections 160.2 and 160.3, subsections 161 (1), (2), (2.1), (2.2), (4), (4.01), (5), (6), (6.1), (6.2), (7), (9) and (11) and sections 221.1 and 221.2 of the Federal Act apply for the purposes of this Act.  2000, c. 42, s. 60; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 60
- 1/01/2000 2004, c. 16, s. 3
- 1/01/2004
15 Interest computed under subsection 8.8 (2) of this Act or under any of subsections 160.1 (1), 161 (1), (2) and (11), 164 (3), (3.1), (3.2) and (4) and 227 (8.3) and (9.2) of the Federal Act, as they apply for the purposes of this Act, shall be compounded daily and, if interest is computed on an amount under any of those provisions and is unpaid on the day it would, but for this section, have ceased to be computed under that provision, interest at the rate provided by that provision shall be compounded daily on unpaid interest from that day to the day it is paid.  2000, c. 42, s. 61; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 61
- 21/12/2000 2004, c. 16, s. 3
- 1/01/2004
16 In applying subsection 160.1 (1) of the Federal Act for the purposes of this Act, “refund” includes a refund that arises by reason of a provision of this Act, other than section 8.5, that, (a) allows a taxpayer to deduct an amount from the tax payable under this Act, or (b) deems an amount to have been paid by a taxpayer as or on account of tax payable under this Act by the taxpayer.  R.S.O. 1990, c. I.2, s. 16; 1998, c. 34, s. 76; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 34, s. 76 - 1/07/1998 2004, c. 16, s. 3
- 1/01/2004
17 Where a collection agreement is in effect and a taxpayer is deemed under subsection 161 (4) or 161 (4.01) of the Federal Act to be liable to pay, in respect of tax payable under Part I of the Federal Act for a particular taxation year, a part or instalment computed by reference to an amount described in subsection 161 (4) or 161 (4.01) of the Federal Act, the taxpayer shall be deemed for the purposes of subsection 161 (2) of the Federal Act, as it applies for the purposes of this Act, to be liable to pay, in respect of tax payable under this Act for the particular year, a part or instalment computed by reference to the same paragraph of subsection 161 (4) or 161 (4.01) of the Federal Act, as it applies for the purposes of this Act.  1993, c. 29, s. 11; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 11 - 10/06/1993 2004, c. 16, s. 3
- 1/01/2004 penalties Penalties, returns
20 Every person who fails to pay all or any part of an instalment of tax under this Act for a taxation year on or before the day on which the instalment is required to be paid by this Act, or by a provision of the Federal Act that applies for the purposes of this Act, is liable to a penalty equal to 50 per cent of the amount, if any, by which the interest payable by the person in respect of all instalments for the year under section 161 of the Federal Act, as it applies for the purposes of this Act, exceeds the greater of, (a) $1,000; and (b) 25 per cent of the interest that would have been payable by the person in respect of all instalments for the year under section 161 of the Federal Act, as it applies for the purposes of this Act, if no instalments had been made for that year.  R.S.O. 1990, c. I.2, s. 20; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004 refund of overpayment
21 (1) Subsections 164 (1), (1.1), (1.2), (1.3), (1.5), (1.31), (2), (3), (3.1), (3.2), (4), (4.1), (5), (5.1), (6), (6.1) and (7) of the Federal Act apply for the purposes of this Act other than section 8.5.  1992, c. 25, s. 9; 1993, c. 29, s. 12; 1998, c. 34, s. 78 (1); 2004, c. 16, s. 3. Refund based on Federal refunds (2) Where a collection agreement is in effect and, by reason of a decision referred to in subsection 164 (4.1) of the Federal Act, a repayment of tax, interest or penalties under that Act for a taxation year is made to a taxpayer, or any security accepted under that Act for such tax, interest or penalties is surrendered to the taxpayer, subsection 164 (4.1) of the Federal Act, as it applies for the purposes of this Act, applies to any overpayment of tax, interest or penalties under this Act for the taxation year that arises by reason of the decision.  R.S.O. 1990, c. I.2, s. 21 (2); 2004, c. 16, s. 3. Refund (3) Subject to subsections (4) and (5), the Provincial Minister shall pay to a taxpayer the amount, if any, of any overpayment under this Act that would otherwise be refunded to the taxpayer in respect of a taxation year.  1997, c. 43, Sched. B, s. 7; 2004, c. 16, s. 3. Use of refund to pay liabilities (4) If a taxpayer is liable or about to become liable to make a payment to Her Majesty in right of Canada or Her Majesty in right of Ontario or another province, the Provincial Minister may apply all or part of the amount referred to in subsection (3) to pay that liability.  1997, c. 43, Sched. B, s. 7; 2004, c. 16, s. 3. Donation of refund (5) If a taxpayer indicates in the taxpayer’s return of income tax for a taxation year that the taxpayer wishes to make a gift to Her Majesty in right of Ontario of the amount referred to in subsection (3), or any portion of that amount, the Provincial Minister may apply the amount or the portion, as the case may be, or any lesser amount, for that purpose.  1997, c. 43, Sched. B, s. 7; 2004, c. 16, s. 3. Effect of donation (6) An amount applied by the Provincial Minister for the purpose referred to in subsection (5) shall be deemed to have been paid to the taxpayer at the time notice of an original assessment of tax payable for the year or a notification that no tax is payable by the individual for the year is sent to the individual.  1997, c. 43, Sched. B, s. 7; 2004, c. 16, s. 3. Exception (7) Subsections (4) and (5) do not apply to amounts that are deemed overpayments under section 8.5.  1998, c. 34, s. 78 (2); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 25, s. 9 - 10/12/1992; 1993, c. 29, s. 12 - 10/06/1993; 1997, c. 43, Sched. B, s. 7 - 18/12/1997; 1998, c. 34, s. 78 (1, 2) - 1/07/1998 2004, c. 16, s. 3
- 1/01/2004 objections to assessments
22 Section 165 of the Federal Act applies for the purposes of this Act, but not in respect of objections to which section 22.1 applies.  1998, c. 34, s. 79; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1998, c. 34, s. 79 - 1/07/1998 2004, c. 16, s. 3
- 1/01/2004 Rules for objections
24 (1) The Provincial Minister shall, within sixty days from the day the notice of appeal is received or within such further time as a judge of the court may either before or after the expiration of that time allow, serve on the appellant and file in the court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of such further allegations of fact and of such statutory provisions and reasons as the Provincial Minister intends to rely on.  R.S.O. 1990, c. I.2, s. 24 (1); 2004, c. 16, s. 3. Striking out or amending notice of appeal (2) A judge of the court may, in his or her discretion, strike out a notice of appeal or any part thereof for failure to comply with subsection 23 (5) and may permit an amendment to be made to a notice of appeal or a new notice of appeal to be substituted for the one struck out.  R.S.O. 1990, c. I.2, s. 24 (2); 2004, c. 16, s. 3. Idem (3) A judge of the court may, in his or her discretion, (a) strike out any part of a reply for failure to comply with this section or permit the amendment of a reply; or (b) strike out a reply for failure to comply with this section and order a new reply to be filed within a time to be fixed by the order.  R.S.O. 1990, c. I.2, s. 24 (3); 2004, c. 16, s. 3. Disposal of appeal where notice struck out (4) Where a notice of appeal is struck out for failure to comply with subsection 23 (5) and a new notice of appeal is not filed as and when permitted by a judge of the court, a judge of the court may, in his or her discretion, dispose of the appeal by dismissing it.  R.S.O. 1990, c. I.2, s. 24 (4); 2004, c. 16, s. 3. Disposal of appeal where reply struck out (5) Where a reply is not filed as required by this section or is struck out under this section and a new reply is not filed as ordered by a judge of the court within the time ordered, a judge of the court may dispose of the appeal without notice or after a hearing on the basis that the allegations of fact contained in the notice of appeal are true.  R.S.O. 1990, c. I.2, s. 24 (5); 2004, c. 16, s. 3. Disposition of appeal on consent (6) Despite subsection 10 (1), for the purpose of disposing of an appeal, the Provincial Minister may at any time with the consent in writing of the taxpayer reassess tax, interest, penalties or other amounts payable under this Act by the taxpayer.  1993, c. 29, s. 13; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 13 - 10/06/1993 2004, c. 16, s. 3
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25 (1) Upon the filing of the material referred to in sections 23 and 24, the matter shall be deemed to be an action in the court.  1993, c. 29, s. 14; 2004, c. 16, s. 3. Pleading of other matters (2) Any fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in such manner and upon such terms as the court directs.  R.S.O. 1990, c. I.2, s. 25 (2); 2004, c. 16, s. 3. Disposal of appeal (3) The court may dispose of the appeal by, (a) dismissing it; (b) allowing it; or (c) allowing it and, (i) vacating the assessment, (ii) varying the assessment, (iii) restoring the assessment, or (iv) referring the assessment back to the Provincial Minister for reconsideration and reassessment.  R.S.O. 1990, c. I.2, s. 25 (3); 2004, c. 16, s. 3. Order for payment (4) The court may, in delivering judgment disposing of an appeal, order payment or repayment of tax, interest, penalties or costs by the taxpayer or the Provincial Minister.  R.S.O. 1990, c. I.2, s. 25 (4); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 14 - 14/12/1993 2004, c. 16, s. 3
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26 (1) Sections 166, 179 and 179.1 of the Federal Act apply for the purposes of this Act.  1996, c. 24, s. 18 (1); 2004, c. 16, s. 3. Time extensions (2) Sections 166.1, 166.2 and 167 of the Federal Act apply for the purposes of this Act.  1992, c. 25, s. 11; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1992, c. 25, s. 11 - 10/12/1992; 1996, c. 24, s. 18 (1) - 11/06/1993 2004, c. 16, s. 3
- 1/01/2004 PART III   ADMINISTRATION AND ENFORCEMENT Administration
27 Sections 220, 224, 225.1 and 225.2 of the Federal Act apply for the purposes of this Act.  R.S.O. 1990, c. I.2, s. 27; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
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28 (1) Where, pursuant to the Financial Administration Act (Canada), remission is granted of any tax, interest or penalty paid under the Federal Act by or for an individual, and where any tax, interest or penalty was paid by that individual under this Act in respect of the same circumstances that gave rise to the remission granted under the Financial Administration Act (Canada), the Provincial Minister may, if he or she considers that the circumstances are sufficiently similar and that a remission of any money paid under this Act should be granted either in the public interest or for the relief of hardship, grant remission of all or any part of any tax, interest or penalty paid under this Act in such circumstances, and may authorize the repayment to the person entitled thereto of any amount remitted by the Provincial Minister in accordance with this section.  R.S.O. 1990, c. I.2, s. 28 (1); 2004, c. 16, s. 3. Idem (2) Where a remission referred to in subsection (1) has been granted to an individual under the Financial Administration Act (Canada) in respect of a taxation year, the Provincial Minister may, by order, authorize the acceptance by the Minister of a claim from the individual for a deduction or an additional deduction under section 8 in respect of the taxation year, if the Provincial Minister considers the allowance of the deduction, or the additional deduction, to be in the public interest or for the relief of undue hardship.  R.S.O. 1990, c. I.2, s. 28 (2); 1998, c. 5, s. 4 (1); 2004, c. 16, s. 3. (3) Repealed:  1998, c. 5, s. 4 (2). Delegation to federal minister (4) Despite any other provision of this Act, if a collection agreement is in force, the Provincial Minister may authorize the Minister in writing to exercise the Provincial Minister’s power and discretion to grant a remission under subsection (1) or to accept a claim for a deduction under subsection (2) when the Minister considers it to be in the public interest to do so in order to, (a) correct an erroneous assessment of tax; (b) remedy incorrect tax advice from an employee of the Canada Revenue Agency; or (c) relieve undue hardship.  1997, c. 10, s. 5; 1999, c. 9, s. 127; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 5 - 26/06/1997; 1998, c. 5, s. 4 (1, 2) - 26/06/1998; 1999, c. 9, s. 127 - 1/11/1999 2004, c. 16, s. 3
- 1/01/2004 CTS 16 MR 10 - 2
29 (1) The Lieutenant Governor in Council may make regulations, (a) prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation; (b) providing in any case of doubt the circumstances in which, and extent to which, the Federal Regulations apply; (c) generally to carry out the purposes of this Act; (d) authorizing or requiring any officer of the Ministry of Finance to exercise any power or perform any duty conferred or imposed upon the Provincial Minister by this Act; (e) prescribing the maximum tax credit or the method of determining the maximum tax credit permitted for a taxation year in respect of investments made by a taxpayer in corporations registered under Part III of the Community Small Business Investment Funds Act, 1992
for the purposes of subsection 8 (8.1.1); (f) defining any word or expression used in this Act or a regulation that has not been expressly defined in the Act.  R.S.O. 1990, c. I.2, s. 29 (1); 1996, c. 24, s. 19; 1997, c. 43, Sched. B, s. 8; 1998, c. 34, s. 81; 2004, c. 16, s. 3. Application of Federal Regulations (2) Except to the extent that they are inconsistent with any regulations made under subsection (1) or are expressed by any regulation made under subsection (1) to be inapplicable, the Federal Regulations made under section 221 of the Federal Act apply with necessary modifications for the purposes of this Act with respect to all matters enumerated in that section.  R.S.O. 1990, c. I.2, s. 29 (2); 2004, c. 16, s. 3. Publication of Regulations (3) No regulation made under this Act or under the Federal Act where it is applicable with necessary modifications has effect for the purposes of this Act until it has been published in The Ontario Gazette or the Canada Gazette, as the case may be, but, when so published, a regulation is, if it so provides, effective with reference to a period before it was published.  R.S.O. 1990, c. I.2, s. 29 (3); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1996, c. 24, s. 19 (1, 2) - 31/10/1996; 1997, c. 43, Sched. B, s. 8 - 18/12/1997; 1998, c. 34, s. 81 - 18/12/1998 2004, c. 16, s. 3
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29.1 The Public Accounts for each fiscal year shall include information about the use of the revenue from the Ontario Health Premium.  2004, c. 29, s. 9. Section Amendments with date in force (d/m/y) 2004, c. 29, s. 9
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29.2 (1) A standing or select committee of the Assembly shall be appointed to review the Ontario Health Premium within four years after this section comes into force.  2004, c. 29, s. 9. Same (2) The committee shall begin its review on or after the date specified by the Assembly, which date shall be no earlier than June 30, 2008, and shall report the results of its review to the Assembly no later than December 31, 2008.  2004, c. 29, s. 9. Section Amendments with date in force (d/m/y) 2004, c. 29, s. 9
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30 All taxes, interest, penalties, costs and other amounts payable under this Act are debts due to Her Majesty in right of Ontario and are recoverable as such in any court of competent jurisdiction or in any other manner provided by this Act.  R.S.O. 1990, c. I.2, s. 30; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
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31 (1) An amount payable under this Act by a person (in this section referred to as a “debtor”) that has not been paid, or any part of an amount payable under this Act by the debtor that has not been paid, may be certified by the Minister as an amount payable by the debtor.  R.S.O. 1990, c. I.2, s. 31 (1); 2004, c. 16, s. 3. Registration of certificate in court (2) On production to the Superior Court of Justice, a certificate made under subsection (1) in respect of a debtor shall be registered in the court and when so registered has the same effect, and all steps may be taken thereon as if the certificate were a judgment obtained in the court against the debtor for a debt in the amount certified plus interest thereon to the day of payment as provided by law and, for the purposes of any such steps, the certificate shall be deemed to be a judgment of the court against the debtor for a debt due to Her Majesty in right of Ontario, enforceable in the amount certified plus interest thereon to the day of payment as provided by law.  R.S.O. 1990, c. I.2, s. 31 (2); 2001, c. 23, s. 138; 2004, c. 16, s. 3. Costs (3) All reasonable costs and charges incurred or paid in respect of the registration in the court of a certificate made under subsection (1) or in respect of any steps taken to collect an amount certified are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered.  R.S.O. 1990, c. I.2, s. 31 (3); 2004, c. 16, s. 3. Proceeding under s. 223 of Federal Act (4) Where a collection agreement is in effect, subsections (1) to (3) do not apply, but the Minister may proceed under section 223 of the Federal Act for the purpose of collecting any amount payable under this Act by a taxpayer.  R.S.O. 1990, c. I.2, s. 31 (4); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 138
- 5/12/2001 2004, c. 16, s. 3
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32 The Provincial Minister may issue a warrant, directed to the sheriff for any area in which any property of the taxpayer is located or situate, for the amount of the tax, interest and penalty or any of them owing by the taxpayer, together with interest thereon from the date of the issue of the warrant and the costs, expenses and bonding of the sheriff, and such warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice.  R.S.O. 1990, c. I.2, s. 32; 2001, c. 23, s. 139; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 139
- 5/12/2001 2004, c. 16, s. 3
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33 For the purpose of collecting debts owed by a person to Her Majesty in right of Ontario under this Act, the Provincial Minister may purchase or otherwise acquire any interest in the person’s property that the Provincial Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest so acquired in such manner as the Provincial Minister considers reasonable.  R.S.O. 1990, c. I.2, s. 33; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004 Money seized in criminal proceeding
34 (1) In this section, “tax debtor” means a person who is liable to make a payment under this Act.  1996, c. 24, s. 20 (1); 2004, c. 16, s. 3. Requirement to turn over money (1.1) Where the Provincial Minister knows or suspects that a particular person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from a tax debtor and that is restorable to the tax debtor, the Provincial Minister may in writing require the particular person to turn over the money otherwise restorable to the tax debtor in whole or in part to the Provincial Minister on account of the tax debtor’s liability under this Act.  1996, c. 24, s. 20 (1); 2004, c. 16, s. 3. Receipt (2) The receipt of the Provincial Minister for money turned over as required by this section is a good and sufficient discharge of the requirement to restore the money to the tax debtor to the extent of the amount so turned over.  R.S.O. 1990, c. I.2, s. 34 (2); 1993, c. 29, s. 2; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 2 - 14/12/1993; 1996, c. 24, s. 20 (1) - 1/01/1993 2004, c. 16, s. 3
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35 (1) Where a person has failed to pay an amount as required by this Act, the Minister, by registered mail addressed to the person’s last known address, may give thirty days notice to the person of the Minister’s intention to direct that the person’s goods and chattels be seized and sold, and, if the person fails to make the payment before the expiration of the thirty days, the Minister may issue a certificate of the failure and direct that the person’s goods and chattels that are located in the Province of Ontario be seized.  R.S.O. 1990, c. I.2, s. 35 (1); 2004, c. 16, s. 3. Idem (2) Subsections 225 (2), (3), (4) and (5) of the Federal Act apply for the purposes of this Act.  R.S.O. 1990, c. I.2, s. 35 (2); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
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36 (1) Where the Provincial Minister suspects that a taxpayer has left or is about to leave Ontario or Canada, the Provincial Minister may, before the day otherwise fixed for payment, by notice served personally or by registered letter addressed to the taxpayer’s latest known address, demand payment of all taxes, interest and penalties for which the taxpayer is liable or would be liable if the time for payment had arrived, and that amount shall be paid forthwith despite any other provision of this Act.  1996, c. 24, s. 21; 2004, c. 16, s. 3. Seizure of goods for failure to comply with demand (2) Where a taxpayer has failed to pay tax, interest or penalties demanded under this section as required, the Provincial Minister may direct that the goods and chattels of the taxpayer that are located in Ontario be seized, and thereupon subsections 225 (2), (3), (4) and (5) of the Federal Act apply.  1996, c. 24, s. 21; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1996, c. 24, s. 21 - 17/12/1991 2004, c. 16, s. 3
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37 (1) Subsections 227 (1), (2), (3), (4), (4.1), (4.2), (5), (5.1), (8), (8.2), (8.3), (8.4), (9), (9.1), (9.2), (9.4) and (9.5) of the Federal Act apply for the purposes of this Act.  1996, c. 24, s. 22 (2); 1997, c. 10, s. 6 (1); 1999, c. 9, s. 128; 2004, c. 16, s. 3. Assessment (2) The Minister may assess, (a) any person for any amount that has been deducted or withheld by that person under this Act or a regulation made under this Act, or under a provision of the Federal Act or of the Federal Regulations that applies for the purposes of this Act; and (b) any person for any amount payable by that person under subsection 224 (4) or (4.1) or 227 (5), (5.1), (8), (8.3), (8.4), (9), (9.2), (9.4) or (9.5) of the Federal Act as they apply for the purposes of this Act, or section 38 or 41 of this Act.  R.S.O. 1990, c. I.2, s. 37 (2); 1993, c. 29, s. 15 (2, 3); 1997, c. 10, s. 6 (2); 2004, c. 16, s. 3. Application of ss. 10, 14-26 (3) Section 10 and sections 14 to 26 apply with necessary modifications where the Minister sends a notice of assessment to a person mentioned in subsection (2).  R.S.O. 1990, c. I.2, s. 37 (3); 2004, c. 16, s. 3. Deduction provisions applicable to Crown (4) The provisions of this Act that require a person to deduct or withhold an amount in respect of taxes from amounts payable to a taxpayer are applicable to Her Majesty in right of Ontario.  R.S.O. 1990, c. I.2, s. 37 (4); 2004, c. 16, s. 3. Agreements not to deduct void (5) Where this Act requires an amount to be deducted or withheld, an agreement by the person on whom that obligation is imposed not to deduct or withhold is void.  R.S.O. 1990, c. I.2, s. 37 (5); 2004, c. 16, s. 3. Effect of receipt (6) The receipt of the Provincial Minister for an amount withheld or deducted by any person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to the debtor’s creditor with respect thereto to the extent of the amount referred to in the receipt.  R.S.O. 1990, c. I.2, s. 37 (6); 1993, c. 29, s. 2; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 2 - 14/12/1993; 1993, c. 29, s. 15 (2) - 1/01/1993; 1993, c. 29, s. 15 (3) - 31/12/1991; 1996, c. 24, s. 22 (2) - 15/06/1994; 1997, c. 10, s. 6 (1, 2) - 20/06/1996; 1999, c. 9, s. 128 - 15/06/1994 2004, c. 16, s. 3
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39 (1) Every person carrying on business in Ontario and every person who is required, by or pursuant to this Act, to pay or collect taxes or other amounts shall keep records and books of account (including an annual inventory kept in prescribed manner) at the person’s place of business or residence in Ontario or at such other place as is designated by the Provincial Minister, in such form and containing such information as will enable the taxes payable under this Act or the taxes or other amounts that should have been deducted, withheld or collected to be determined.  R.S.O. 1990, c. I.2, s. 39 (1); 2004, c. 16, s. 3. Books and records (2) Subsections 230 (2.1), (3), (4), (4.1), (4.2), (5), (6), (7) and (8) of the Federal Act apply for the purposes of this Act and, in the application thereof, any reference to subsection 230 (1) of the Federal Act shall be read as a reference to subsection (1).  R.S.O. 1990, c. I.2, s. 39 (2); 1999, c. 9, s. 129; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1999, c. 9, s. 129 - 18/06/1998 2004, c. 16, s. 3
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40 (1) Sections 231 to 231.5, 232, 233 and 236 of the Federal Act and sections 158 to 160 of the Provincial Offences Act apply for the purposes of this Act.  R.S.O. 1990, c. I.2, s. 40 (1); 2004, c. 16, s. 3. Idem (2) Where a warrant is issued under section 158 of the Provincial Offences Act, the provisions of sections 158 to 160 of that Act, and not sections 231 to 231.5 and 232 of the Federal Act, apply for the purposes of this Act.  R.S.O. 1990, c. I.2, s. 40 (2); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
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