jswizzle3737/ontario_laws_and_regs huggingface dataset:
41 (1) Every person who fails to comply with a regulation made under paragraph 221 (1) (d) or (e) of the Federal Act, as it applies by virtue of subsection 29 (2) of this Act, is liable in respect of each failure to so comply to a penalty of $10 a day for each day of default but not more than $2,500 in all.  R.S.O. 1990, c. I.2, s. 41 (1); 2004, c. 16, s. 3. Idem (2) Every person who fails to comply with a regulation made under section 29 or incorporated by reference by virtue of subsection (2) thereof is liable to a penalty of $10 a day for each day of default but not more than $2,500 in all.  R.S.O. 1990, c. I.2, s. 41 (2); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004 Offences
42 (1) Every person is guilty of an offence who, (a) fails to file a return as and when required by or under this Act or a regulation, or by or under a provision of the Federal Act or of the Federal Regulations as the provision applies for the purposes of this Act; (a.1) fails to comply with section 8.6; (b) fails to comply with any of subsections 153 (1), 227 (5) and 230 (3), (4) and (5) and sections 231 to 231.5 and 232 of the Federal Act, as they apply for the purposes of this Act; or (c) fails to comply with subsection 39 (1).  R.S.O. 1990, c. I.2, s. 42 (1); 1998, c. 34, s. 82; 2004, c. 16, s. 3. Penalty (2) Every person who is guilty of an offence under subsection (1) is liable on conviction, in addition to any penalty otherwise provided, to a fine of not less than $1,000 and not more than $25,000.  R.S.O. 1990, c. I.2, s. 42 (2); 2004, c. 16, s. 3. Compliance order (3) A court that convicts a person of an offence under subsection (1) for failure to comply with a provision of this Act or a regulation, or a provision of the Federal Act or of the Federal Regulations that applies for the purposes of this Act, may make such order as the court considers proper in order to enforce compliance with the provision.  R.S.O. 1990, c. I.2, s. 42 (3); 2004, c. 16, s. 3. Saving (4) A person convicted under this section for failure to comply with a provision of this Act or a regulation, or a provision of the Federal Act or of the Federal Regulations that applies for the purposes of this Act, is not liable to a penalty under subsection 227 (8), (9) or (9.5) of the Federal Act, as those subsections apply for the purposes of this Act, or under section 18 or 41 for the same failure unless the person was assessed for that penalty or that penalty was demanded from the person before the information or complaint giving rise to the conviction was laid or made.  R.S.O. 1990, c. I.2, s. 42 (4); 1993, c. 29, s. 16; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 16 - 1/01/1993; 1998, c. 34, s. 82 - 1/07/1998 2004, c. 16, s. 3 - 1/01/2004
43 Every person who has, (a) made, or participated in, assented to or acquiesced in the making of false or deceptive statements in a return, a certificate, a statement, an application or other document filed or provided under section 8.5, 8.6 or 8.7 or regulations made under section 8.9, or an answer filed or made as required by or under this Act or a regulation or by or under a provision of the Federal Act or of the Federal Regulations as that provision applies for the purposes of this Act; (b) destroyed, altered, mutilated, secreted or otherwise disposed of the records or books of account of a taxpayer for the purpose of attempting to, (i) evade the payment of tax imposed by this Act, (ii) obtain a tax credit under section 8 in excess of the amount, if any, otherwise deductible or payable, as the case may be, under section 8, or (iii) obtain for the benefit of the person or another person an amount under section 8.5, 8.7 or 8.9 in excess of the amount to which the person or other person is entitled under that section; (c) made, or assented to or acquiesced in the making of, false or deceptive entries, or omitted, or assented to or acquiesced in the omission, to enter a material particular in records or books of account of a taxpayer; (d) wilfully, in any manner, evaded or attempted to evade compliance with this Act or payment of taxes imposed by this Act; or (e) conspired with any person to commit an offence described by clauses (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided, is liable on conviction to, (f) a fine of not less than 50 per cent and not more than 200 per cent of the amount of the tax that was sought to be evaded, the amount of the tax credit sought under section 8 or the amount sought under section 8.5, 8.7 or 8.9, as applicable; or (g) both the fine described in clause (f) and imprisonment for a term of not more than two years.  R.S.O. 1990, c. I.2, s. 43; 1998, c. 34, s. 83 (1-3); 2000, c. 42, s. 64; 2004, c. 16, s. 3; 2004, c. 31, Sched. 19, s. 16. Section Amendments with date in force (d/m/y) 1998, c. 34, s. 83 (1-3) - 1/07/1998 2000, c. 42, s. 64 (1-3)
- 21/12/2000 2004, c. 16, s. 3
- 1/01/2004; 2004, c. 31, Sched. 19, s. 16 (1-3) - 27/03/2003
44 Where a collection agreement is entered into and a proceeding under section 238 or 239 of the Federal Act is commenced against any person, the Minister may take or refrain from taking any action against such person contemplated by section 42 or 43 of this Act, as the case may be.  R.S.O. 1990, c. I.2, s. 44; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004
45 (1) Every person is guilty of an offence who, while employed directly or indirectly in the administration of this Act or in the development and evaluation of tax policy for the Government of Ontario, (a) knowingly provides, or knowingly allows to be provided taxpayer information to any person not legally entitled to receive it; (b) knowingly allows any person to have access to any taxpayer information unless the person is legally entitled to have access to the information; or (c) knowingly uses any taxpayer information otherwise than in the course of the administration or enforcement of this Act or the Taxation Act, 2007, in the development and evaluation of tax policy for the Government of Ontario or for the purpose for which it was provided under this Act or the Federal Act.  1993, c. 29, s. 17; 2004, c. 16, s. 3; 2007, c. 11, Sched. B, s. 4 (2). Taxpayer information (1.1) In this section, “taxpayer information” has the meaning assigned by subsection 241 (10) of the Federal Act.  1996, c. 24, s. 24 (1); 2004, c. 16, s. 3. Penalty (2) Every person who is guilty of an offence under subsection (1) is liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.  R.S.O. 1990, c. I.2, s. 45 (2); 2004, c. 16, s. 3. Where subs. (1) not applicable (3) Subsection (1) does not apply to the communication of information between, (a) the Minister, the Minister of Finance and the Minister of Revenue; or (b) the Minister, acting on behalf of Ontario, and the Provincial Minister, the Provincial Secretary-Treasurer, or the Minister of Finance of the government of, (i) an agreeing province, or (ii) a non-agreeing province to which an adjusting payment may be made under subsection 53 (2).  R.S.O. 1990, c. I.2, s. 45 (3); 1993, c. 29, s. 2; 1996, c. 24, s. 24 (2); 2004, c. 16, s. 3; 2007, c. 7, Sched. 17, s. 6. Section Amendments with date in force (d/m/y) 1993, c. 29, s. 2 - 14/12/1993; 1993, c. 29, s. 17 - 14/12/1993; 1996, c. 24, s. 24 (1, 2) - 14/12/1993 2004, c. 16, s. 3
- 1/01/2004 2007, c. 7, Sched. 17, s. 6 - 17/05/2007; 2007, c. 11, Sched. B, s. 4 (2) - 4/06/2007
46 Where a corporation is guilty of an offence under this Act, an officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in, or participated in, the commission of the offence is a party to and guilty of the 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. I.2, s. 46; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004
47 Despite any other statute or law in force on the 15th day of December, 1961, a court has, in any prosecution or proceeding under this Act, no power to impose less than the minimum fine or imprisonment fixed by this Act and a court has no power to suspend sentence.  R.S.O. 1990, c. I.2, s. 47; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004 Procedure and Evidence Procedure and evidence
49.1 (1) Despite any other Act, the Minister of Government Services may, on behalf of the Government of Ontario, enter into one or more agreements with the Canada Revenue Agency, on behalf of the Government of Canada, providing, (a) that the Minister of Government Services may disclose to the Canada Revenue Agency such information with respect to corporations as is specified in the agreement; and (b) that the disclosure described in clause (a) shall be only for the purpose of enabling the Government of Canada to collect taxes payable under the Corporations Tax Act or other legislation that imposes taxes payable by corporations.  2007, c. 7, Sched. 17, s. 7. Same (2) If an agreement described in subsection (1) is entered into, the Minister of Government Services, (a) may disclose the information described in that subsection for the purposes set out in that subsection despite the provisions of any other Act; and (b) shall disclose the information only in accordance with the terms and conditions of the agreement and for the purpose set out in subsection (1).  2007, c. 7, Sched. 17, s. 7. Information (3) An agreement under subsection (1) may specify any information relating to a corporation that is contained in records maintained by the Ministry of Government Services or an official appointed by the Minister of Government Services regardless of when the information was first shown on the records and includes information filed by the corporation or another person or entity under any Act.  2007, c. 7, Sched. 17, s. 7. Supplemental agreements (4) The Minister of Government Services may, on behalf of the Government of Ontario, enter into an agreement amending the terms and conditions of an agreement entered into under subsection (1).  2007, c. 7, Sched. 17, s. 7. Same (5) Despite subsection (4), an amending agreement shall not permit the disclosure of any information by the Minister of Government Services, (a) to any person other than the Canada Revenue Agency; or (b) for any purpose other than the purpose described in clause (1) (b).  2007, c. 7, Sched. 17, s. 7. Section Amendments with date in force (d/m/y) 2007, c. 7, Sched. 17, s. 7 - 17/05/2007 Payments on Account
50 (1) A collection agreement may provide that, where any payment is received by the Minister on account of tax payable by a taxpayer for a taxation year under this Act, the Federal Act or an income tax statute of another agreeing province, or under any two or more such Acts or statutes, the payment so received may be applied by the Minister towards the tax payable by the taxpayer under any such Act or statute in such manner as is specified in the agreement, even if the taxpayer directed that the payment be applied in any other manner or made no direction as to its application.  R.S.O. 1990, c. I.2, s. 50 (1); 2004, c. 16, s. 3. No further liability (2) Any payment or part thereof applied by the Minister in accordance with a collection agreement towards the tax payable by a taxpayer for a taxation year under this Act, (a) relieves the taxpayer of liability to pay such tax to the extent of the payment or part thereof so applied; and (b) shall be deemed to have been applied in accordance with a direction made by the taxpayer.  R.S.O. 1990, c. I.2, s. 50 (2); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004 Deductions at Source
51 Where a collection agreement is entered into and an amount is remitted to the Minister under subsection 153 (1) of the Federal Act, as it applies for the purposes of this Act, on account of the tax of an individual who is resident on the last day of the taxation year in another agreeing province, (a) no action lies for the recovery of such amount by that individual; and (b) the amount may not be applied in discharge of any liability of that individual under this Act.  R.S.O. 1990, c. I.2, s. 51; 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004
52 (1) Where a collection agreement is entered into, an individual resident in Ontario on the last day of the taxation year is not required to remit any amount on account of tax payable by the individual under this Act for the taxation year to the extent of the amount deducted or withheld on account of the individual’s tax for that year under the income tax statute of another agreeing province.  R.S.O. 1990, c. I.2, s. 52 (1); 2004, c. 16, s. 3. Idem (2) Where the total amount deducted or withheld on account of tax payable under this Act and under the income tax statute of another agreeing province by an individual resident in Ontario on the last day of the taxation year to whom subsection (1) applies exceeds the tax payable by the individual under this Act for that year, subsections 164 (1), (2) and (3) of the Federal Act, as they apply for the purposes of this Act, apply in respect of such individual as though the excess were an overpayment under this Act.  R.S.O. 1990, c. I.2, s. 52 (2); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004
54 (1) A judgment of a superior court of an agreeing province under that province’s income tax statute, including any certificate registered in such superior court in a manner similar to that provided in subsection 31 (2), may be enforced in the manner provided in the Reciprocal Enforcement of Judgments Act.  R.S.O. 1990, c. I.2, s. 54 (1); 2004, c. 16, s. 3. Idem (2) For the purposes of subsection (1), where a judgment of a superior court of an agreeing province is sought to be registered under the Reciprocal Enforcement of Judgments Act, such judgment shall be registered, even if it is established that one or more of the provisions of section 3 of that Act apply.  R.S.O. 1990, c. I.2, s. 54 (2); 2004, c. 16, s. 3. Idem (3) For the purposes of subsection (1), the Lieutenant Governor in Council may make regulations to enable the enforcement of judgments in respect of taxes in agreeing provinces to be enforced in Ontario.  R.S.O. 1990, c. I.2, s. 54 (3); 2004, c. 16, s. 3. Section Amendments with date in force (d/m/y) 2004, c. 16, s. 3
- 1/01/2004 part v   general