jswizzle3737/ontario_laws_and_regs huggingface dataset:
2.1 (1) This section applies with respect to tax payable under subsection 2 (2.1). 2017, c. 17, Sched. 1, s. 3. Same (2) For greater certainty, in this section, a reference to tax payable under subsection 2 (2.1) includes tax payable under subsection 3 (2) that is determined in accordance with subsection 2 (2.1). 2017, c. 17, Sched. 1, s. 3. Exemption, agreements prior to April 21, 2017 (3) No tax is payable under subsection 2 (2.1) if, (a) the land is conveyed pursuant to an agreement of purchase and sale entered into on or before April 20, 2017; and (b) any assignment of the agreement of purchase and sale to any other person was entered into on or before April 20, 2017. 2017, c. 17, Sched. 1, s. 3. Exemption, prescribed classes or requirements (4) No tax is payable under subsection 2 (2.1) if the land is conveyed, (a) to a foreign national who meets such residency, citizenship or immigration status requirements as may be prescribed by the Minister; (b) to a foreign national whose spouse meets such residency, citizenship or immigration status requirements as may be prescribed by the Minister; (c) to a foreign entity that is in a class of foreign entities prescribed by the Minister, or that meets such requirements as may be prescribed by the Minister; or (d) in accordance with such requirements as may be prescribed by the Minister. 2017, c. 17, Sched. 1, s. 3. Rebate (5) The Minister may rebate the tax paid by a person under subsection 2 (2.1) on a conveyance of land if the Minister is satisfied that the land was conveyed to a foreign entity or taxable trustee that, (a) meets such residency or citizenship requirements as may be prescribed by the Minister; (b) meets such educational enrolment or employment requirements as may be prescribed by the Minister; or (c) meets such other requirements as may be prescribed by the Minister. 2017, c. 17, Sched. 1, s. 3. Calculation of additional tax where non-designated land (6) If, in a conveyance of designated land in respect of which tax is payable under subsection 2 (2.1), a part of the land being conveyed is used for a purpose other than residential purposes, the Minister may, to the extent that the Minister considers it practicable, determine what amount of the value of the consideration for the conveyance is reasonably attributable to the land used in connection with a single family residence, and the person tendering the conveyance for registration is, despite subsection 2 (2.1), liable to the additional tax imposed under that subsection only upon that amount. 2017, c. 17, Sched. 1, s. 3. Section Amendments with date in force (d/m/y) 1996, c. 18, s. 8 - 01/06/1996; 1997, c. 10, s. 10 (1-3) - 07/05/1997 2004, c. 31, Sched. 21, s. 3 - 16/12/2004 2017, c. 17, Sched. 1, s. 3 - 01/06/2017
2.2 Every person who immediately after the registration of a conveyance has a beneficial interest in the land that was acquired or increased as a result of a conveyance or as part of an arrangement relating to the conveyance is liable for the tax payable under section 2, unless the person has previously paid tax on the acquisition of or increase in beneficial interest.  1996, c. 29, s. 18; 2004, c. 31, Sched. 21, s. 4; 2016, c. 37, Sched. 13, s. 2. Section Amendments with date in force (d/m/y) 1996, c. 29, s. 18 - 09/12/1996 2004, c. 31, Sched. 21, s. 4 - 16/12/2004 2016, c. 37, Sched. 13, s. 2 - 08/12/2016
2.3 (1) Where land is conveyed by more than one conveyance and the Minister is of the opinion that one of the reasons for conveying the land by more than one conveyance is to reduce the total amount of tax payable under this Act in respect of the conveyances of the land to an amount less than the amount of tax that would have been payable if the land had been conveyed by one conveyance, the total amount of tax payable under this Act in respect of the conveyances shall not be less than the amount of tax that would have been payable if the land had been conveyed by one conveyance.  1996, c. 29, s. 18. Multiple dispositions of beneficial interest (2) Where a disposition of a beneficial interest in land occurs by means of more than one disposition of a beneficial interest in the land and the Minister is of the opinion that one of the reasons for disposing of the beneficial interest by more than one disposition is to reduce the total amount of tax payable under this Act in respect of the dispositions to an amount less than the amount of tax that would have been payable if the beneficial interest in the land had been disposed of in one disposition, the total amount of tax payable under this Act in respect of the dispositions shall not be less than the amount of tax that would have been payable if the beneficial interest had been disposed of by one disposition.  1996, c. 29, s. 18. Section Amendments with date in force (d/m/y) 1996, c. 29, s. 18 - 09/12/1996
5.0.1 (1) Every transferee, in a conveyance or disposition in respect of which a statement, affidavit or return is required under section 5, shall provide the Minister with such additional information as may be prescribed about the transferee and the conveyance or disposition, and shall provide the information in the form and manner approved by the Minister. 2017, c. 17, Sched. 1, s. 5. Use of information (2) The Minister may use information collected under subsection (1) for the purposes of the administration or enforcement of this Act. 2016, c. 37, Sched. 13, s. 4. Same, analyses (3) The Minister may use information collected under subsection (1) in de-identified form for the purposes of compiling statistical information and of developing and evaluating economic, tax and fiscal policy. 2016, c. 37, Sched. 13, s. 4. Meaning of “de-identified form” (4) For the purposes of subsection (3), information is in de-identified form if any information that identifies an individual and any information that it is reasonably foreseeable in the circumstances could be utilized, either alone or with other information, to identify an individual, has been removed. 2016, c. 37, Sched. 13, s. 4. Regulations (5) The Minister may make regulations prescribing anything that is referred to as prescribed in this section. 2016, c. 37, Sched. 13, s. 4. Section Amendments with date in force (d/m/y) 2016, c. 37, Sched. 13, s. 4 - 08/12/2016 2017, c. 17, Sched. 1, s. 5 - 01/06/2017
5.0.2 (1) Except as authorized by this section and subsections 5.0.1 (2) and (3), the Minister shall not, (a) knowingly communicate or knowingly allow to be communicated to any person any personal information obtained under section 5.0.1; or (b) knowingly allow any person to inspect or to have access to any personal information obtained under section 5.0.1. 2016, c. 37, Sched. 13, s. 4. Same (2) Except as authorized by this section and subsection 5.2 (3), no designated collector and no land registrar shall, (a) knowingly communicate or knowingly allow to be communicated to any person any personal information obtained under section 5.0.1; or (b) knowingly allow any person to inspect or to have access to any personal information obtained under section 5.0.1. 2016, c. 37, Sched. 13, s. 4. Testimony (3) No person who collects information under section 5.0.1 shall be required, in connection with any legal proceedings, (a) to give evidence relating to any information obtained under section 5.0.1; or (b) to produce any information obtained under section 5.0.1. 2016, c. 37, Sched. 13, s. 4. Exception (4) Subsections (1), (2) and (3) do not apply in respect of, (a) criminal proceedings under any Act of the Parliament of Canada; (b) proceedings in respect of the trial of any person for an offence under an Act of the Legislature; or (c) proceedings relating to the administration or enforcement of this Act. 2016, c. 37, Sched. 13, s. 4. Same (5) The Minister may permit information obtained under section 5.0.1 to be given to, (a) the person from whom the information was obtained; or (b) the legal representative of a person mentioned in clause (a) or the agent of the person authorized in writing in that behalf. 2016, c. 37, Sched. 13, s. 4. Section Amendments with date in force (d/m/y) 2016, c. 37, Sched. 13, s. 4 - 08/12/2016
5.0.3 Every person who makes or assists in making a statement in a statement, affidavit or return required under section 5 for the purpose of determining tax liability under subsection 2 (2.1) that, at the time and in light of the circumstances under which it was made, is false or misleading in respect of any fact or that omits to state any material fact, the omission of which makes the statement false or misleading, is guilty of an offence and on conviction is liable to a fine of not more than $10,000. 2017, c. 17, Sched. 1, s. 6. Section Amendments with date in force (d/m/y) 2017, c. 17, Sched. 1, s. 6 - 01/06/2017
5.2 (1) Every designated collector and land registrar shall collect the tax payable under this Act with respect to conveyances tendered for registration.  2004, c. 31, Sched. 21, s. 8. Duty to remit tax (2) Every designated collector and land registrar shall remit to the Minister, at the times and in the manner required by the Minister, the tax collectable by the designated collector or land registrar.  2004, c. 31, Sched. 21, s. 8. Duty to provide information (3) Every designated collector and land registrar shall give to the Minister and to such other persons as the Minister may specify any information obtained in the course of performing duties under this Act and such other information as the Minister considers necessary for the proper administration and enforcement of this or any other Act, and shall give the information to the Minister and other persons without charge and in the form and manner and at the times required by the Minister.  2004, c. 31, Sched. 21, s. 8. Duty to comply with guidelines (4) Every designated collector and land registrar shall comply with such guidelines established by the Minister as the Minister may require respecting the form and manner in which information is to be obtained by designated collectors or land registrars in the course of performing duties under this Act and respecting the collection and remittance of tax under this Act.  2004, c. 31, Sched. 21, s. 8. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 21, s. 8 - 16/12/2004
5.3 (1) Every land registrar shall file with the Minister such returns as the Minister may require with respect to the amount of tax collected by the land registrar.  2004, c. 31, Sched. 21, s. 8. Same, designated collectors (2) Every designated collector shall file with the Minister at such times and in such manner as the Minister may require such returns containing such information as the Minister may require.  2004, c. 31, Sched. 21, s. 8. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 21, s. 8 - 16/12/2004
5.4 (1) The Minister and the City of Toronto may enter into an agreement under which, (a) the Minister may disclose to the City of Toronto information collected by the Minister in the administration of this Act or the regulations; and (b) the City of Toronto may disclose to the Minister information collected by the City of Toronto in the administration and enforcement of a by-law made under section 267 of the City of Toronto Act, 2006 that imposes a municipal land transfer tax.  2008, c. 7, Sched. K, s. 1. Scope of information (2) An agreement described in subsection (1) may authorize the disclosure of any information collected by the Minister, by the City of Toronto or by an agent of either or both of them that relates to a conveyance or a disposition on or after February 1, 2008.  2008, c. 7, Sched. K, s. 1. Minister may disclose information (3) Despite any other Act, the Minister may disclose information to the City of Toronto in accordance with an agreement described in subsection (1).  2008, c. 7, Sched. K, s. 1. City of Toronto may collect and use information (4) Despite any other Act, the City of Toronto may collect and use information disclosed to it by the Minister in accordance with an agreement described in subsection (1), but shall use it only for the purposes of administering or enforcing a by-law made under section 267 of the City of Toronto Act, 2006 that imposes a municipal land transfer tax.  2008, c. 7, Sched. K, s. 1. City of Toronto may disclose information (5) Despite any other Act, the City of Toronto may disclose information to the Minister in accordance with an agreement described in subsection (1).  2008, c. 7, Sched. K, s. 1. Minister may collect and use information (6) Despite any other Act, the Minister may collect and use information disclosed by the City of Toronto in accordance with an agreement described in subsection (1) for the purposes of administering and enforcing any Act and any portion of any Act administered by the Minister.  2008, c. 7, Sched. K, s. 1. Deemed collection (7) Despite any other Act, all information collected by the Minister from the City of Toronto under an agreement described in subsection (1) is deemed to be information collected directly by the Minister from the person or entity from whom the City of Toronto collected the information.  2008, c. 7, Sched. K, s. 1. Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. K, s. 1 - 14/05/2008
6 (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 statement, affidavit, return or other document prepared, submitted or filed under this Act; (b) destroys, alters, mutilates, hides or otherwise disposes of any records or books of account, in order to evade payment of tax under this Act; (c) makes, assents to or acquiesces in the making of false or deceptive entries, or assents to or acquiesces in the omission to enter a material particular, in any records or books of account; (d) wilfully, in any manner, evades or attempts to evade, (i) paying tax under this Act, or (ii) complying with this Act; or (e) conspires with any person to commit an offence described in clauses (a) to (d).  2004, c. 31, Sched. 21, s. 9. Same (2) A person convicted of an offence under subsection (1) is liable to one or both of the following penalties, in addition to any other penalty provided by this Act: 1. A fine that is, i. a minimum of $1,000 or 50 per cent of the amount of tax that should have been remitted as collected or payable or that was sought to be evaded, whichever is greater, and ii. a maximum of twice the amount of tax that should have been remitted as collected or payable or that was sought to be evaded, if the maximum so calculated is greater than $1,000. 2.  Imprisonment for a term of not more than two years.  2004, c. 31, Sched. 21, s. 9. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 13 - 07/05/1997 2004, c. 31, Sched. 21, s. 9 - 16/12/2004
6.1 In addition to any penalty otherwise payable under this Act, every person who fails to deliver a return as required by subsection 5 (7) or (8) or who fails to remit the tax payable is guilty of an offence and on conviction is liable to a fine of not less than 25 per cent of the tax payable and not more than twice the amount of the tax payable.  2004, c. 31, Sched. 21, s. 9. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 21, s. 9 - 16/12/2004
7 (1) Subject to sections 6 and 6.1, every person who knowingly contravenes any provision of this Act is guilty of an offence and on conviction is liable to a fine of not more than $10,000 if no other penalty is provided for the offence.  2004, c. 31, Sched. 21, s. 10 (1). Compliance, how proved (2) 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 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. L.6, s. 7 (2); 2004, c. 31, Sched. 21, s. 10 (2). Limitation (3) A proceeding to prosecute an offence under this Act shall be commenced within six years of the time when the offence occurred.  R.S.O. 1990, c. L.6, s. 7 (3). Section Amendments with date in force (d/m/y) 1997, c. 10, s. 14 - 07/05/1997 2004, c. 31, Sched. 21, s. 10 (1, 2) - 16/12/2004
7.1 (1) If the Minister is satisfied that a person’s failure to pay tax is attributable to fraud or wilful default, the Minister may assess a penalty against the person in an amount equal to the greater of $500 and 25 per cent of the tax that the person failed to pay.  1999, c. 9, s. 133. Same, tax under s. 2 (2) Every person who tenders for registration a conveyance described in subsection 2 (1) or (1.1) and who pays, at that time, an amount that is less than the amount of tax payable by that person under section 2 shall pay a penalty, when the Minister assesses it, in an amount equal to 5 per cent of the difference between the tax payable and the amount actually paid. 2016, c. 37, Sched. 13, s. 5. Same, returns under s. 5 (3) Every person who fails to deliver a return as required by subsection 5 (7) or (8) shall pay a penalty, when the Minister assesses it, in an amount equal to 5 per cent of the tax payable.  2004, c. 31, Sched. 21, s. 11. Same, taxes under s. 5 (4) Every person who fails to remit with a return required by subsection 5 (7) or (8) the amount of tax payable shall pay, when the Minister so assesses, a penalty of an amount equal to 5 per cent of the difference between the tax payable and the amount actually paid.  2004, c. 31, Sched. 21, s. 11. Section Amendments with date in force (d/m/y) 1999, c. 9, s. 133 - 14/12/1999 2004, c. 31, Sched. 21, s. 11 - 16/12/2004 2016, c. 37, Sched. 13, s. 5 - 08/12/2016 Penalties, designated collectors
11 A person authorized to administer an oath under the Land Titles Act or the Registry Act may administer an oath for any of the purposes of this Act.  R.S.O. 1990, c. L.6, s. 11.
13 (1) A person that objects to an assessment made under section 12 or a statement of disallowance made under subsection 8 (7) may, within 180 days from the day of mailing or delivery by personal service of the notice of assessment or statement of disallowance, serve on the Minister a notice of objection in the form approved by the Minister.  1997, c. 43, Sched. F, s. 6 (4). Facts and reasons to be given (1.1) 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.  1997, c. 43, Sched. F, s. 6 (4). Same (1.2) 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 (1.1) (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.  1997, c. 43, Sched. F, s. 6 (4). Computation of time (1.3) For the purpose of calculating the number of days mentioned in subsection (1), (1.2) or 14 (1), the day on which a notice of assessment or statement is mailed under subsection (1), a request is made under subsection (1.2) or a notification is given under subsection (3) is the date stated in the notice of assessment, statement, request or notification.  1997, c. 43, Sched. F, s. 6 (4). Limitation (1.4) A person shall not raise, by way of objection under this section to a fresh statement or reassessment or to a variation of an assessment or statement under subsection (3), any issue that the person is not entitled to raise by way of appeal under section 14 in respect of the fresh statement or reassessment or of a variation of the assessment or statement.  1997, c. 43, Sched. F, s. 6 (4). Service (2) 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 of service as the Minister prescribes.  R.S.O. 1990, c. L.6, s. 13 (2); 1997, c. 43, Sched. F, s. 6 (5). Reconsideration (3) Upon receipt of a notice of objection, the Minister shall with all due despatch reconsider the assessment or statement of disallowance and vacate, confirm or vary the assessment or statement of disallowance or reassess or serve a fresh statement of disallowance and the Minister shall thereupon notify the person who has made the objection of his or her action in writing.  R.S.O. 1990, c. L.6, s. 13 (3); 1997, c. 43, Sched. F, s. 6 (6). Regulations (4) The Minister may make regulations prescribing methods of service for the purpose of subsection (2).  1997, c. 43, Sched. F, s. 6 (7). Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. F, s. 6 (4-7) - 18/12/1997
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. P, s. 4. 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. P, s. 4. 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. P, s. 4. 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. P, s. 4. 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 December 20, 2006, in respect of any matter arising under this Act.  2006, c. 33, Sched. P, s. 4; 2016, c. 37, Sched. 13, s. 9. 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. P, s. 4. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. P, s. 4 - 20/12/2006 2016, c. 37, Sched. 13, s. 9 - 08/12/2016
15 (1) Upon default of payment of an amount assessed under section 12, (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 the Minister’s name of office and may be continued by the Minister’s 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 of the area in which any property of a person assessed under this Act is located or situate for the amount owing under this Act by the person, together with interest thereon from the date of the issue of the warrant and the costs and expenses 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 on a judgment in favour of the Crown.  R.S.O. 1990, c. L.6, s. 15 (1); 2001, c. 23, s. 146; 2004, c. 31, Sched. 21, s. 20 (1). Application of subrule 60.07 (2), Rules of Civil Procedure (2) 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. 22, s. 2. Security for tax (3) Where the Minister considers it advisable to do so, the Minister may accept security for the payment of taxes in any form that the Minister considers satisfactory.  R.S.O. 1990, c. L.6, s. 15 (3); 2004, c. 31, Sched. 21, s. 20 (2). (4) Repealed:  1994, c. 18, s. 4 (20). Compliance to be proved by affidavit (5) 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 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. L.6, s. 15 (5); 1994, c. 18, s. 4 (16). Remedies for recovery of tax (6) 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 amount required under 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 the Crown.  R.S.O. 1990, c. L.6, s. 15 (6); 2004, c. 31, Sched. 21, s. 20 (3). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 4 (16, 20) - 23/06/1994 2001, c. 23, s. 146
- 05/12/2001 2004, c. 31, Sched. 21, s. 20 (1-3) - 16/12/2004 2011, c. 9, Sched. 22, s. 2 - 12/05/2011
15.0.1 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 15 (1) (a) for the recovery of any amount payable under this Act. 4. Issuance and execution of a warrant referred to in clause 15 (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. 22, s. 3. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 22, s. 3 - 12/05/2011
17 (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. 4 (22). 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) all tax under this Act that is payable or collectable 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, and (iii) the total of all amounts 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, and (ii) 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. 4 (22); 2004, c. 31, Sched. 21, s. 21. Compounding (3) The interest under subsection (1) shall be compounded daily to the date on which it is paid.  1994, c. 18, s. 4 (22). 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.  1994, c. 18, s. 4 (22). 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. 4 (22). Note: Section 17 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 17 applies as it read before July 1, 1993. See: 1994, c. 18, s. 4 (25). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 4 (22) - 01/07/1993 2004, c. 31, Sched. 21, s. 21 - 16/12/2004
20 If any doubt or dispute arises as to the liability to pay a tax or any portion of a tax demanded under the authority of this Act, or if owing to special circumstances it is deemed inequitable to demand payment of the whole amount imposed by this Act, the Minister may accept such amount as he or she deems proper.  R.S.O. 1990, c. L.6, s. 20.
21 Section 3, subsections 5 (7), (8), (9) and (12), section 6.1, subsections 7.1 (2) and 8 (6), section 17 and clauses 22 (2) (b) and (m) apply with respect to dispositions of beneficial interests in land after the 18th day of July, 1989 other than, (a) beneficial interests in land acquired pursuant to an agreement in writing to acquire the beneficial interest entered into before the 19th day of July, 1989 or as part of a lawful distribution to the public in accordance with a prospectus, preliminary prospectus or registration statement filed before the 19th day of July, 1989 with a public authority in Canada in accordance with the applicable securities legislation of Canada or of any province and, where required by law, accepted for filing by that public authority; and (b) beneficial interests in land acquired before the 1st day of January, 1990 where arrangements in writing for the disposition were substantially advanced before the 19th day of July, 1989.  R.S.O. 1990, c. L.6, s. 21; 1997, c. 10, s. 20; 2004, c. 31, Sched. 21, s. 23. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 20 - 07/05/1997 2004, c. 31, Sched. 21, s. 23 - 16/12/2004
21.1 The Minister may enter into agreements to permit third parties to use information provided under subsection 5 (1) for such purposes and subject to such conditions and restrictions as the Minister considers appropriate.  2004, c. 31, Sched. 21, s. 24. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 21, s. 24 - 16/12/2004
21.2 Nothing in this Act and no exercise of any power or performance of any duty under section 5.1, 5.2, 5.3 or 21.1 shall be deemed by any court or person to entitle any person to compensation from the Crown under any agreement that purports to provide for compensation, whether the agreement is made before or after section 5.1 comes into force.  2004, c. 31, Sched. 21, s. 24. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 21, s. 24 - 16/12/2004