jswizzle3737/ontario_laws_and_regs huggingface dataset:
58 (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.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. 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) of the Rules of Civil Procedure.  2009, c. 34, Sched. A, s. 7. 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.  2009, c. 34, Sched. A, s. 7. Effect of declaration of law (4) No declaration of law made on an application under this section, (a)  is binding on the Minister and the applicant except in relation to the facts agreed to by them in the proceeding; or (b)  otherwise affects the rights of the Minister or the applicant in any appeal instituted under this Act.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. 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 in respect of any matter arising under this Act.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. 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).  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2019, c. 15, Sched. 2, s. 2 - 29/11/2021
59 The time within which a notice of objection is to be served or an appeal is to be instituted may be extended by the Minister if application for the extension is made, (a)  in respect of a notice of objection, (i)  before the expiry of the time limit under subsection 55 (1), or (ii)  within one year from the day of mailing or delivery by personal service of the notice of assessment that is the subject of the objection if the person wishing to object furnishes to the Minister an explanation satisfactory to the Minister of why the notice of objection could not be served in accordance with subsection 55 (1); or (b)  with respect to an appeal, before the expiry of the time limit under subsection 56 (1).  2009, c. 34, Sched. A, s. 7. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009
59.1 (1) If an application for a refund is disallowed under section 47.1, the applicant may object to the disallowance by serving a notice of objection to the disallowance on the Minister within 180 days after the day of mailing of the statement of disallowance.  2010, c. 1, Sched. 1, s. 10. Form (2) The notice of objection shall be in a form approved by the Minister.  2010, c. 1, Sched. 1, s. 10. Application (3) Sections 55, 56, 57 and 59 apply with necessary modifications to an objection to a disallowance made under subsection (1).  2010, c. 1, Sched. 1, s. 10. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 1, s. 10 - 01/07/2010 offences Offences
61 (1) The Minister, or a person authorized by the Minister, may, for any purpose relating to the administration or enforcement of this Act, reproduce from original data stored electronically any document previously issued by the Minister under this Act, and the electronically reproduced document is admissible in evidence and shall have the same probative force as the original would have had if it had been proved in the ordinary way.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Same (2) If a return, document or any other information has been delivered by a person to the Minister on computer disk or other electronic medium, or by electronic filing as permitted under the regulations, a document, accompanied by the certificate of the Minister, or of a person authorized by the Minister, stating that the document is a print-out of the return, document or information received by the Minister from the person and certifying that the information contained in the document is a true and accurate representation of the return, document or information delivered by the person, is admissible in evidence and shall have the same probative force as the original return, document or information would have had if it had been delivered in paper form.  2009, c. 34, Sched. A, s. 7. Same (3) If the data contained on a return or other document received by the Minister from a person is stored electronically by the Minister on computer disk or other electronic medium and the return or other document has been destroyed by a person so authorized by the Minister, a document, accompanied by the certificate of the Minister or of a person authorized by the Minister stating that the document is a print-out of the data contained on the return and other document received and stored electronically by the Minister and certifying that the information contained in the document is a true and accurate representation of the data contained on the return or document delivered by the person, is admissible in evidence and shall have the same probative force as the original return or document would have had if it had been proved in the ordinary way.  2009, c. 34, Sched. A, s. 7. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2019, c. 15, Sched. 2, s. 2 - 29/11/2021 confidentiality
62.1 A person employed by the Government of Ontario, the LCBO or the Commission may communicate, or allow to be communicated, to an official or authorized person employed by the Government of Ontario, the LCBO or the Commission any information that is not governed by section 62 and that is required for the administration or enforcement of this Act. 2019, c. 15, Sched. 2, s. 25. Section Amendments with date in force (d/m/y) 2019, c. 15, Sched. 2, s. 25 - 29/11/2021 the commission
63 (1) If requested to do so by the Minister, the Commission shall act as an agent of the Crown to collect tax and other amounts payable under this Act.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Compensation (2) The Minister may reimburse the Commission for any costs the Commission incurs in carrying out its functions under this Act as agent of the Crown and such reimbursement shall be paid out of money appropriated for that purpose by the Legislature.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Commission may collect and use information (3) The Commission may, for the purposes of carrying out its functions under subsection (1), collect and use information, (a)  obtained in the course of carrying out its functions under this Act; or (b)  disclosed to it by the Minister.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Commission and LCBO may disclose information (4) The Commission and the LCBO may, for the purposes of the administration and enforcement of this Act, disclose to the Minister information obtained in the course of carrying out their functions under this Act.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2, 3. Same (5) The Minister may collect and use information disclosed by either the Commission or the LCBO to the Minister for the purposes of administering and enforcing this Act.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2, 3. Deemed collection (6) Despite any other Act, all information collected by the Minister from the Commission or the LCBO under this Act is deemed to be information collected directly by the Minister from the person or entity from whom the Commission or LCBO collected the information.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2, 3. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2019, c. 15, Sched. 2, s. 2, 3 - 29/11/2021 64 Repealed: 2019, c. 15, Sched. 2, s. 26. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2010, c. 26, Sched. 1, s. 13 - 08/12/2010 2019, c. 15, Sched. 2, s. 4, 26 - 29/11/2021 tax-included pricing
65 (1) Liquor that is subject to taxation under this Act shall be made available for sale at a price that includes all taxes payable under this Act by a purchaser in respect of the purchase of the liquor. 2016, c. 37, Sched. 1, s. 12 (1); 2019, c. 15, Sched. 2, s. 2, 27 (1). Obligation to make information on taxes available to purchaser (2) Collectors shall make available to purchasers such information with respect to the amount of taxes included in the price as the Minister specifies and shall make the information available by a method approved by the Minister.  2009, c. 34, Sched. A, s. 7; 2016, c. 37, Sched. 1, s. 12 (2); 2019, c. 15, Sched. 2, s. 27 (2). Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2016, c. 37, Sched. 1, s. 12 (1, 2) - 08/12/2016 2019, c. 15, Sched. 2, s. 2, 27 (1, 2) - 29/11/2021 66 Repealed: 2019, c. 15, Sched. 2, s. 28. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 8 - 01/07/2010 2010, c. 26, Sched. 1, s. 14 - 08/12/2010 2019, c. 15, Sched. 2, s. 4, 28 - 29/11/2021 67 Repealed: 2019, c. 15, Sched. 2, s. 28. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 9 - 01/07/2010 2010, c. 26, Sched. 1, s. 15 (1-3) - 08/12/2010 2019, c. 15, Sched. 2, s. 28 - 29/11/2021 68 Repealed: 2019, c. 15, Sched. 2, s. 28. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 9 - 01/07/2010 2010, c. 26, Sched. 1, s. 16 (1-3) - 08/12/2010 2019, c. 15, Sched. 2, s. 3, 4, 28 - 29/11/2021 69 Repealed: 2019, c. 15, Sched. 2, s. 28. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 9 - 01/07/2010 2010, c. 26, Sched. 1, s. 17 (1, 2) - 08/12/2010 2019, c. 15, Sched. 2, s. 2, 4, 28 - 29/11/2021 Division F — Forms and Regulations
70 The Minister may approve the use of forms for any purpose of this Act and the forms may require the provision of such information as the Minister may require.  2009, c. 34, Sched. A, s. 10; 2019, c. 15, Sched. 2, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 10 - 15/12/2009 2019, c. 15, Sched. 2, s. 2 - 29/11/2021 Regulations
71 (1) The Lieutenant Governor in Council may make regulations, (a)  defining terms or expressions used in this Act that are not defined in this Act; (b)  excluding a beverage from the definition of “spirits cooler”, an Ontario wine or a beverage containing Ontario wine from the definition of “Ontario wine cooler” or a wine or beverage from the definition of “wine cooler” for the purposes of those definitions in subsection 17 (1). 2020, c. 36, Sched. 2, s. 14. Minister of Finance (2) The Minister of Finance may make regulations, (a)  prescribing anything referred to in this Act as prescribed by the regulations; (b)  prescribing rules relating to records and books of account to be maintained by collectors, including rules relating to their content and when they may be destroyed; (c)  prescribing rules for the payment of tax and for the collection and remittance of amounts on account of tax; (d)  prescribing rules relating to returns and the submission of returns by collectors; (e)  providing for the calculation and payment of interest on amounts paid in excess of amounts payable under this Act and prescribing the rate of interest or the manner of determining the rate of interest; (f)  providing for the refund of tax or amounts on account of tax, in whole or in part, owing to special circumstances and prescribing the terms and conditions under which the refund may be made; (g)  governing the procedures to be followed for a person or class of persons to obtain the benefit of an exemption from tax under subsection 17 (3) or to obtain a refund under this Act.  2009, c. 34, Sched. A, s. 10; 2010, c. 1, Sched. 1, s. 11; 2019, c. 15, Sched. 2, s. 2. Retroactive (3) A regulation made under this Act may come into force before the day it is filed and apply in respect of a period before the regulation is filed.  2009, c. 34, Sched. A, s. 10; 2019, c. 15, Sched. 2, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 10 - 15/12/2009 2010, c. 1, Sched. 1, s. 11 - 01/07/2010 2019, c. 15, Sched. 2, s. 2 - 29/11/2021 2020, c. 36, Sched. 2, s. 14 - 29/11/2021 Division G — Transitional 72 Repealed: 2019, c. 15, Sched. 2, s. 28. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 10 - 15/12/2009 2010, c. 26, Sched. 1, s. 18 (1, 2) - 08/12/2010 2019, c. 15, Sched. 2, s. 28 - 29/11/2021 ______________  Français