jswizzle3737/ontario_laws_and_regs huggingface dataset:
18 Every purchaser who purchases liquor in Ontario shall pay taxes in respect of the purchase at the time of the purchase to the Crown in right of Ontario in accordance with this Act, unless otherwise provided in this Act or the regulations.  2009, c. 34, Sched. A, s. 7; 2016, c. 37, Sched. 1, s. 3; 2019, c. 15, Sched. 2, s. 2, 6. 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. 3 - 08/12/2016 2019, c. 15, Sched. 2, s. 2, 6 - 29/11/2021 Exemption for promotional distribution
19 No person who is subject to tax under this Act is exempt from any tax payable under this Act by reason of an exemption granted to the person or to or in respect of the personal property of the person by or under another Act, unless the provision of the other Act expressly states that the exemption is from tax under this Act.  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 A, s. 7 - 15/12/2009 2019, c. 15, Sched. 2, s. 2 - 29/11/2021 Division B — Calculation of Tax 20 Repealed: 2019, c. 15, Sched. 2, s. 8. 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. 2 - 08/12/2010 2016, c. 37, Sched. 1, s. 5 - 08/12/2016 2019, c. 15, Sched. 2, s. 8 - 29/11/2021 beer
21 (1) A purchaser who purchases beer shall pay a basic tax in respect of the purchase, calculated at the basic tax rate.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 9 (1). Basic tax rate (2) The basic tax rate for the purposes of subsection (1) is, (a)  72.45 cents per litre for draft beer or, if that rate has been adjusted under section 26, the rate most recently calculated under that section; or (b)  89.74 cents per litre for non-draft beer or, if that rate has been adjusted under section 26, the rate most recently calculated under that section. 2019, c. 15, Sched. 2, s. 9 (2). (3) Repealed: 2019, c. 15, Sched. 2, s. 9 (3). Transition, after change in tax rate (4) Despite subsections (1) and (2) and section 22, if the beer sold to the purchaser was received by the collector before an adjustment date and then sold to the purchaser on or after the adjustment date, the basic tax payable by the purchaser in respect of the purchase of the beer shall be calculated at the basic tax rate in effect immediately before the adjustment date.  2010, c. 26, Sched. 1, s. 3; 2019, c. 15, Sched. 2, s. 9 (4, 5). 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. 3 - 08/12/2010 2019, c. 15, Sched. 2, s. 9 (1, 5) -29/11/2021; 2019, c. 15, Sched. 2, s. 9 (2-4) - 10/12/2019 Exception, beer made by microbrewer
23 A purchaser of draft beer manufactured by a beer manufacturer or one of its affiliates or of non-draft beer shall pay a volume tax in respect of the purchase at the volume tax rate of 17.6 cents per litre of beer.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 11; 2023, c. 8, Sched. 6, 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. 11 - 29/11/2021 2023, c. 8, Sched. 6, s. 2 - 29/11/2021
24 A purchaser of draft beer manufactured by a beer manufacturer or one of its affiliates or of non-draft beer shall pay an environmental tax of 8.93 cents for each non-refillable container in which the beer is purchased.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 12; 2023, c. 8, Sched. 6, s. 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. 12 - 29/11/2021 2023, c. 8, Sched. 6, s. 3 - 29/11/2021
25 (1) Despite section 21, a purchaser of draft beer that was made at a brew pub in Ontario by the holder of the licence with a brew pub endorsement for that brew pub shall pay the basic tax referred to in subsection (2) in respect of the purchase if the beer is purchased at the brew pub or at a secondary location related to the brew pub. 2019, c. 15, Sched. 2, s. 13 (1). Basic tax rate (2) The basic tax rate for the purposes of subsection (1) is 33.41 cents per litre or, if that rate has been adjusted under section 26, the rate most recently determined under that section. 2019, c. 15, Sched. 2, s. 13 (2). Secondary location related to brew pub (3) A place is a secondary location related to a brew pub for the purposes of this Act if the following conditions are satisfied: 1.  Draft beer made at the brew pub is sold to a purchaser at the place. 2.  The place is not part of the brew pub. 3.  There is a valid licence for the place or the sale of the draft beer at that place is made in accordance with a caterer’s endorsement attached to the licence for the brew pub. 4.  If a separate licence for the place is in effect, the holder of the licence for the brew pub has a direct or indirect ownership interest of at least 51 per cent in the business that sells beer at the place.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Transition, after change in tax rate (4) Despite subsections (1) and (2), if the draft beer sold to the purchaser was made at the brew pub before the adjustment date and then sold to the purchaser on or after the adjustment date, the basic tax payable by the purchaser in respect of the purchase of the draft beer shall be calculated at the basic tax rate in effect immediately before the adjustment date.  2010, c. 26, Sched. 1, s. 5; 2019, c. 15, Sched. 2, s. 13 (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, 13 (1) - 29/11/2021; 2019, c. 15, Sched. 2, s. 13 (2, 3) - 10/12/2019
26 (1) The Minister may, by regulation, prescribe a date in a year as of which the basic tax rates for the purposes of sections 21 and 25 shall be adjusted in accordance with this section. 2019, c. 15, Sched. 2, s. 14 (1). (1.1), (1.2) Repealed: 2019, c. 15, Sched. 2, s. 14 (2). Calculation of basic tax rates (2) The basic tax rates, expressed in cents per litre, effective as of the date prescribed by the Minister under subsection (1) shall be calculated using the formula, A + (A × B) in which, “A”  is the basic tax rate in effect immediately before the date prescribed by the Minister, and “B”  is the index factor calculated under subsection (2.1). 2019, c. 15, Sched. 2, s. 14 (3). Index factor (2.1) For the purposes of subsection (2), the index factor is the greater of zero and the value calculated using the following formula, rounded to the nearest one-thousandth: [(C/D + D/E + E/F) / 3] − 1 in which, “C”  is the Consumer Price Index for the 12-month period ending on the previous November 30, “D”  is the Consumer Price Index for the 12-month period preceding the 12-month period referred to in the definition of “C”, “E”  is the Consumer Price Index for the 12-month period preceding the 12-month period referred to in the definition of “D”, and “F”  is the Consumer Price Index for the 12-month period preceding the 12-month period referred to in the definition of “E”. 2010, c. 1, Sched. 1, s. 2 (1); 2010, c. 26, Sched. 1, s. 6. Same (3) If the basic tax rate for the period ending immediately before the date prescribed by the Minister under subsection (1) was determined under this section and was rounded to the nearest one-hundredth of a cent under subsection (4), the amount of basic tax per litre referred to in the definition of “A” in subsection (2) is the amount that would have been determined under this section without rounding.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 14 (4). Rounding (4) If the tax rate expressed in cents per litre that is determined under subsection (2) has three or more decimal places, it is to be rounded to the nearest one-hundredth of a cent or, if the amount is equidistant between two consecutive hundredths of a cent, to the higher hundredth of a cent.  2009, c. 34, Sched. A, s. 7. Consumer Price Index (5) In this section, the Consumer Price Index for a 12-month period is the result arrived at by, (a)  determining the sum of the Consumer Price Index for Ontario (All Items) as published by Statistics Canada under the authority of the Statistics Act (Canada) for each month in that period; (b)  dividing the sum obtained under clause (a) by 12; and (c)  rounding the result obtained under clause (b) to the nearest one-tenth.  2009, c. 34, Sched. A, s. 7; 2010, c. 1, Sched. 1, s. 2 (2, 3). Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2010, c. 1, Sched. 1, s. 2 (1-3) - 01/07/2010; 2010, c. 26, Sched. 1, s. 6 - 08/12/2010 2018, c. 17, Sched. 1, s. 1 (1, 2) - 06/12/2018 2019, c. 15, Sched. 2, s. 14 (1-4) - 10/12/2019 wine and wine cooler Basic tax
28 (1) A purchaser who purchases wine or wine cooler shall pay a volume tax in respect of the purchase at the rate specified in subsection (2) if, (a)  the wine or wine cooler is purchased from an onsite winery retail store; or (b)  the wine or wine cooler is purchased from an offsite winery retail store and the wine or wine cooler was manufactured by the owner of the store. 2023, c. 8, Sched. 6, s. 5. Rate (2) The rate mentioned in subsection (1) is, (a)  29 cents per litre, in the case of wine; or (b)  28 cents per litre, in the case of wine cooler. 2023, c. 8, Sched. 6, s. 5. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2016, c. 5, Sched. 2, s. 4 - 19/04/2016 2019, c. 15, Sched. 2, s. 4 - 29/11/2021 2023, c. 8, Sched. 6, s. 5 - 01/07/2023
29 A purchaser who purchases wine or wine cooler shall pay an environmental tax of 8.93 cents for each non-refillable container in which the wine or wine cooler is purchased if, (a)  the wine or wine cooler is purchased from an onsite winery retail store; or (b)  the wine or wine cooler is purchased from an offsite winery retail store and the wine or wine cooler was manufactured by the owner of the store. 2023, c. 8, Sched. 6, s. 6. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2016, c. 5, Sched. 2, s. 5 - 19/04/2016 2019, c. 15, Sched. 2, s. 4 - 29/11/2021 2023, c. 8, Sched. 6, s. 6 - 01/07/2023 spirits Basic tax
29.1 (1) A purchaser who purchases spirits from a distillery retail store shall pay a basic tax in respect of the purchase at the basic tax rate of 61.5 per cent of the retail price of the spirits. 2016, c. 37, Sched. 1, s. 8. Retail price of spirits (2) The retail price of spirits sold to a purchaser from a distillery retail store is the amount calculated in accordance with the following rules: 1.  Determine the amount charged to the purchaser. 2.  Subtract the amount of any deposit on the container containing the spirits that is required to be collected or remitted under any deposit return program established under the Liquor Licence and Control Act, 2019. 3.  Determine the amount of tax imposed under Part IX of the Excise Tax Act (Canada) in respect of the purchase of the spirits by doing the following: i.  Divide the amount that remains after performing the calculation described in paragraph 2 by the sum of the tax rate under Part IX of the Excise Tax Act (Canada) plus 1. ii.  Multiply the result by the tax rate under Part IX of the Excise Tax Act (Canada). iii.  Round the result to the nearest cent and subtract that amount from the amount that remains after performing the calculation described in paragraph 2. 4.  Subtract the environmental tax imposed under section 29.3 of this Act on the spirits from the amount that remains after performing the calculations described in paragraph 3. 5.  Calculate the volume tax imposed under section 29.2 of this Act on the spirits and subtract that amount from the amount that remains after performing the calculation described in paragraph 4. 6.  Add 1 to the basic tax rate that applies to the spirits under this section. 7.  Divide the amount that remains after performing the calculation described in paragraph 5 by the amount determined in paragraph 6. The result is the retail price of the spirits. 2016, c. 37, Sched. 1, s. 8; 2019, c. 15, Sched. 2, s. 16. Samples (3) If a spirits manufacturer sells a sample of spirits to a purchaser and the amount of tax paid by the purchaser under this Act in respect of the sample is less than the amount of tax, based on the retail price of the spirits, that is reasonably allocable by volume to the sample, the manufacturer, as a purchaser, shall pay tax under this Act in an amount equal to the difference. 2016, c. 37, Sched. 1, s. 8; 2019, c. 15, Sched. 2, s. 2. Section Amendments with date in force (d/m/y) 2016, c. 37, Sched. 1, s. 8 - 08/12/2016 2019, c. 15, Sched. 2, s. 2, 16 - 29/11/2021
29.2 A purchaser who purchases spirits from a distillery retail store shall pay a volume tax in respect of the purchase at the volume tax rate of, (a)  28 cents per litre, in the case of spirits cooler; and (b)  38 cents per litre, in the case of spirits that are not spirits cooler. 2016, c. 37, Sched. 1, s. 8; 2019, c. 15, Sched. 2, s. 17. Section Amendments with date in force (d/m/y) 2016, c. 37, Sched. 1, s. 8 - 08/12/2016 2019, c. 15, Sched. 2, s. 17 - 29/11/2021
29.3 A purchaser who purchases spirits from a distillery retail store shall pay an environmental tax of 8.93 cents for each non-refillable container in which the spirits are purchased. 2016, c. 37, Sched. 1, s. 8. Section Amendments with date in force (d/m/y) 2016, c. 37, Sched. 1, s. 8 - 08/12/2016 Division C — Tax Collection and Remittance beer Tax collection and remittance
31.1 The following rules apply if a person sells liquor and receives any payment made as or on account of the tax payable under this Act: 1.  The person must deal with and account for the payment as tax under this Act. 2.  If the person fails to deal with and account for the payment in accordance with this Act and the regulations, the person is liable to the same penalties and fines, and is guilty of the same offences, as would apply if the payment were the tax payable under this Act. 3.  The Minister may collect and receive the payment using the same remedies and procedures that are provided by this Act and the regulations for the collection and enforcement of the tax payable under this Act. 4.  For the purposes of the assessment and collection of the payment, the person receiving the payment is deemed to be a collector for the purposes of Division D.  2010, c. 26, Sched. 1, s. 9; 2016, c. 37, Sched. 1, s. 10; 2019, c. 15, Sched. 2, s. 20. Section Amendments with date in force (d/m/y) 2010, c. 26, Sched. 1, s. 9 - 8/12/2010 2016, c. 37, Sched. 1, s. 10 - 08/12/2016 2019, c. 15, Sched. 2, s. 20 - 29/11/2021 Division D — Administration 32 Repealed: 2015, c. 20, Sched. 1, s. 5. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 Tax held in trust
34 (1) The Minister may require a collector to deposit with the Minister security in a form and of a kind acceptable to the Minister.  2009, c. 34, Sched. A, s. 7. Minister may apply security (2) If a collector that has deposited security with the Minister under subsection (1) fails to collect or remit an amount as or on account of tax as required under this Act, (a)  the Minister may apply the security in whole or in part to the amount that should have been collected or remitted; and (b)  if the Minister takes the action described in clause (a), the Minister shall forthwith give written notice of the action to the collector by registered mail or personal service.  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
35 If a collector makes an assignment of its book debts, whether by way of specific or general assignment, or in any other manner disposes of its present or future right to collect its book debts, the assignment does not include the portion of the book debts that the collector, as agent for the Minister, charged the person to whom the collector sold the liquor as or on account of tax, and any such assignee or any other person who collects the book debts is deemed to be a collector under this Division and shall collect, remit and account under this Act and the regulations for the unassigned portion.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2, 21. 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, 4, 21 - 29/11/2021
36 (1) Every collector required under Division C to collect tax or an amount on account of tax shall, if required to do so by the regulations, deliver a return to the Minister in accordance with the regulations.  2009, c. 34, Sched. A, s. 7. Extended time for submitting returns (2) The Minister may enlarge the time for submitting a return before or after the time prescribed by the regulations for submitting it.  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
37 (1) Every collector shall keep records and books of account in accordance with the rules prescribed by the regulations.  2009, c. 34, Sched. A, s. 7. Location of records and books of account (2) Records and books of account required to be kept under subsection (1) must be kept, (a)  at the collector’s place of business or residence in Ontario; or (b)  at a place in Ontario or elsewhere approved in writing by the Minister, under any terms and conditions the Minister may impose.  2009, c. 34, Sched. A, s. 7. Requirement by Minister to keep records (3) If, in the opinion of the Minister, a collector fails to keep adequate records and books of account for the purposes of this Act, the Minister may, by notice in writing, require the collector to keep, and the collector shall keep, such records and books of account as are specified in the notice.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Records retention period (4) Every collector shall retain all records and books of account, and every account and voucher necessary to verify the information contained in the records and books of account, until such time as all terms or conditions as may be prescribed by the regulations have been satisfied.  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
38 (1) A person authorized by the Minister for any purpose related to the administration or enforcement of this Act may at all reasonable times enter any premises or place where a collector carries on business or keeps records or books of account, including electronic records, and may, (a)  audit or examine the records and books of account and any account, voucher, letter, telegram or other document that relates to or may relate to the tax imposed by this Act or any return required under this Act; (b)  examine the property described by an inventory or any property, process or matter, an examination of which may, in his or her opinion, assist in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or the amount of any tax imposed by this Act; (c)  require a collector or his, her or its employees or agents to give all reasonable assistance with the audit or examination and to answer all proper questions relating to the audit or examination either orally or, if so required in writing, on oath or by statutory declaration and for that purpose may require the person to attend at the premises or place.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Obstruction (2) No person shall obstruct or interfere with a person authorized by the Minister under subsection (1) in the exercise of his or her powers under this section.  2009, c. 34, Sched. A, s. 7. Inventory report (3) The Minister may, at any time for a purpose related to the administration or enforcement of this Act or the regulations, require a collector to complete an inventory report in a form acceptable to the Minister showing all liquor in the possession of the collector, and the collector shall complete and provide the inventory report to the Minister within such time as the Minister directs.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2, 22. Class of collectors (4) The Minister may require a class of collectors to complete an inventory report in accordance with subsection (3).  2010, c. 26, Sched. 1, s. 10. 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, 4, 22 - 29/11/2021
39 (1) For the purpose of obtaining any information that the Minister considers necessary for the purposes of this Act, the Minister may demand from any person such information as is indicated in a letter delivered personally or sent by registered mail to the person, and the person shall furnish to the Minister all such information in the person’s personal possession or under the person’s control, in writing, within such reasonable period of time after the delivery or sending of the letter as is specified in the letter.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Deemed receipt of registered mail (2) A letter sent to a person by registered mail under subsection (1) is deemed to have been received on the fifth day after the day of mailing unless the person establishes that, although acting in good faith, the person did not receive it or did not receive it until a later date.  2011, c. 9, Sched. 2, s. 4. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. A, s. 7 - 15/12/2009 2011, c. 9, Sched. 2, s. 4 - 12/05/2011 2019, c. 15, Sched. 2, s. 2 - 29/11/2021
40 (1) The Minister may, at any time, assess or reassess an amount collected by a collector under this Act, (a)  if the collector has failed to submit a return in accordance with this Act or the regulations; (b)  if the collector has failed to remit an amount collected under this Act in accordance with this Act or the regulations; or (c)  if a return submitted by the collector under this Act is not substantiated by the collector’s records.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Deemed to have been collected (2) An amount assessed or reassessed by the Minister under subsection (1) is deemed to be the amount collected by the collector and required to be remitted to the Minister by the collector.  2009, c. 34, Sched. A, s. 7. Minister not bound by returns (3) The Minister is not bound by any return submitted by a collector or by any information furnished by or on behalf of a collector and may, whether or not a return has been submitted, make an assessment at any time of the amount required to be collected on account of tax or paid as tax by the collector.  2009, c. 34, Sched. A, s. 7. Continuing liability (4) A collector remains liable to remit all amounts collected under this Act even if the Minister has not made an assessment or has made an incorrect or incomplete assessment.  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
41 (1) The Minister may assess a penalty against a collector that fails to collect an amount required to be collected under this Act.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Amount of penalty (2) The amount of the penalty that may be assessed against a collector under subsection (1) is determined as follows: 1.  If the Minister reasonably believes that the collector’s failure to collect the amount is attributable to neglect, carelessness, wilful default or fraud, the penalty is the sum of, i.  the amount that the collector failed to collect, and ii.  the greater of $100 and 25 per cent of the amount the collector failed to collect. 2.  If paragraph 1 does not apply, the penalty is equal to the amount that the collector failed to collect.  2009, c. 34, Sched. A, s. 7. Penalty, failure to submit a return (3) The Minister may assess a penalty against a collector that fails to submit a return in accordance with this Act and the regulations equal to 10 per cent of the tax collectable or 5 per cent of the tax payable by the collector, as the case may be, for the period covered by the return.  2010, c. 26, Sched. 1, s. 11; 2019, c. 15, Sched. 2, s. 2. (4) Repealed:  2010, c. 26, Sched. 1, s. 11. Penalty, failure to remit tax with return (5) The Minister may assess a penalty against a collector who fails to remit, with a return made under this Act or the regulations, the tax collectable or payable by the collector equal to 10 per cent of the tax collectable or 5 per cent of the tax payable by the collector, as the case may be, for the period covered by the return.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. If collector subsequently collects (6) If the collector subsequently collects the amount the collector was required to collect during a period and in respect of which the collector paid a penalty under subsection (1), the collector may retain the collected amount.  2009, c. 34, Sched. A, s. 7. Penalty, failure to deposit security (7) The Minister may assess a penalty against a collector who fails to deposit security as required under section 34.  2010, c. 1, Sched. 1, s. 6. Amount of penalty (8) The amount of a penalty assessed under subsection (7) shall not exceed the amount of the security that the collector was required to deposit.  2010, c. 1, Sched. 1, s. 6. Security obligation satisfied (9) If the Minister assesses a penalty under subsection (7), the Minister may accept the payment of the penalty in satisfaction of the collector’s obligations under section 34.  2010, c. 1, Sched. 1, s. 6. If security provided subsequently (10) The Minister may return all or part of the penalty if the collector subsequently provides security acceptable to the Minister under section 34, or if the Minister determines that a lesser amount is sufficient to satisfy the collector’s obligations under section 34.  2010, c. 1, Sched. 1, s. 6. 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. 11 - 08/12/2010; 2010, c. 1, Sched. 1, s. 6 - 01/07/2010 2019, c. 15, Sched. 2, s. 2 - 29/11/2021
42 (1) Subject to subsections (2) to (5), the Minister may assess or reassess, (a)  tax payable by a purchaser, within four years after the day on which the tax becomes payable; (b)  a penalty under subsection 41 (1) for failing to collect an amount under this Act, within four years after the day the amount was required to be collected; and (c)  a penalty under subsection 41 (3) for failing to submit a return within four years after the day on which the return was required to be submitted.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. No time limit if neglect, carelessness, etc. (2) Despite subsection (1), if the Minister establishes that a collector has made a misrepresentation that is attributable to neglect, carelessness or wilful default or has committed any fraud in making a return, in supplying information under this Act or in omitting to disclose information under this Act, subsection (1) does not apply, and the Minister may assess or reassess the amount required to be remitted or the tax, interest or penalty for which the collector is liable at any time the Minister considers reasonable.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Exception, waiver of limitation (3) The Minister may assess or reassess a purchaser or collector at any time if the purchaser or collector has filed with the Minister a waiver in a form approved by the Minister before the expiry of the applicable time limit set out in subsection (1).  2009, c. 34, Sched. A, s. 7. Revocation of waiver (4) If a person files a waiver under subsection (3), the person may file a notice of revocation of the waiver in a form approved by the Minister.  2009, c. 34, Sched. A, s. 7. Effect of revocation (5) If a person files a notice of revocation of the waiver under subsection (4), the Minister shall not issue an assessment or reassessment in reliance on the waiver more than one year after the day on which the notice of revocation is filed.  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
43 Every collector against whom the Minister assesses a penalty under this Act shall pay the penalty when assessed for it.  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
44 (1) If on a particular day a debt as calculated under subsection (2) is payable by a person, the person shall pay interest in accordance with the regulations on the amount of the debt from that day to the day the amount is received by the Minister.  2009, c. 34, Sched. A, s. 7. Amount of debt calculation (2) In this section, the amount of the debt payable by a person under this Act at a particular day is the amount by which “A” exceeds “B” where, “A”  is the sum of, (a)  all amounts of or on account of tax under this Act that were payable or collectable by the person before that day, (b)  all penalties assessed under this Act against the person at any time before that day, (c)  all refunds taken under this Act that are disallowed in respect of a period of time ending before that day, and (d)  all interest payable by the person under this section before that day, and “B”  is the sum of, (a)  all amounts of or on account of tax that were paid or remitted by the person under this Act before that day and the amount of any refund owing under any other Act that was applied by the Minister to the person’s liabilities under this Act before that day, (b)  the amount of all refunds taken under this Act before that day, and (c)  all interest credited to the person before that day.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Compounding (3) The interest under subsection (1) is compounded daily to the day on which it is paid.  2009, c. 34, Sched. A, s. 7. Minimum liability (4) If the amount of interest payable by a person under this section is less than a minimum amount to be determined from time to time by the Minister, no interest is payable by the person under this section.  2009, c. 34, Sched. A, s. 7. Interest on penalties (5) For the purposes of this section, interest on a penalty assessed under this Act is calculated from the first day the default occurred to which the penalty applies, not from the day the penalty is assessed.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Exemption from payment of interest (6) If, owing to special circumstances, it is considered inequitable to demand from a person all or part of the interest otherwise payable, the Minister may exempt the person from payment of all or part of the interest.  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
45 (1) When the Minister assesses or reassesses an amount as or on account of tax or interest or a penalty under this Act, the Minister shall serve by prepaid mail or by personal service a notice of assessment on the person assessed and that person shall remit or pay to the Minister all amounts assessed and not previously remitted or paid by the person, together with any interest payable under this Act, whether or not an objection or appeal is outstanding.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Assessment valid and binding (2) Any assessment or reassessment made under this Act, subject to being varied or vacated on an objection or appeal and subject to a reassessment, is deemed to be valid and binding despite any error, defect or omission in it or in any proceeding under this Act relating to it.  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
46 (1) If a collector remits or pays to the Minister more money for a period than was required to be remitted or paid under this Act, the Minister shall, (a)  subject to subsection (2), refund the overpayment to the collector; or (b)  at the option of the Minister, apply the overpayment to the collector’s liability with respect to another period and notify the collector of that action.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Limitation (2) The Minister shall not make a refund under subsection (1), (a)  unless an application for the refund is made to the Minister within four years after the day the remittance or payment was made in respect of which the collector is seeking a refund; and (b)  unless evidence satisfactory to the Minister is provided to establish the entitlement of the collector to the refund.  2009, c. 34, Sched. A, s. 7. Saving (3) If the result of an assessment or reassessment or the final decision of a court in a proceeding commenced under section 56 is that a collector has made an overpayment under this Act, the Minister shall, (a)  refund the overpayment to the collector without requiring the collector to comply with subsection (2); or (b)  at the option of the Minister, apply the overpayment to the collector’s liability with respect to another period and notify the collector of that action.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Interest on overpayments (4) Interest at the rate or rates determined under the regulations, computed and compounded daily, shall be paid or applied to the amount refunded or applied to another liability from the day that is 30 days after application is made for repayment to the day the overpayment is refunded or applied, but only if the amount is not less than a minimum amount to be determined from time to time by the Minister.  2009, c. 34, Sched. A, s. 7. Same (5) If it is finally determined by a decision of the Minister under section 55 or by a decision of the court that an amount to be remitted or paid under this Act by a collector is less than the amount assessed or reassessed to which objection was made or from which an appeal was taken, the interest payable or to be allowed under subsection (4) shall be determined in accordance with the regulations made for the purposes of this subsection.  2009, c. 34, Sched. A, s. 7; 2010, c. 1, Sched. 1, s. 7; 2019, c. 15, Sched. 2, s. 2. Application to other liabilities (6) If a collector is about to become liable to remit or pay an amount under this Act or is liable or about to become liable to remit or make a payment under another Act administered by the Minister that imposes a tax or is prescribed by the regulations, the Minister may apply the amount of an overpayment made by the collector to that liability and shall notify the collector if the Minister takes that action.  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 2010, c. 1, Sched. 1, s. 7 - 01/07/2010 2019, c. 15, Sched. 2, s. 2 - 29/11/2021
47 (1) A collector who sells liquor to a purchaser who is exempt from the payment of tax imposed by this Act may apply to the Minister through the manufacturer that manufactured the liquor for a refund of the amount paid by the collector to the manufacturer on account of taxes paid under this Act in respect of the liquor. 2019, c. 15, Sched. 2, s. 23. Same (2) If the Minister considers it appropriate to do so, the Minister may require a collector referred to in subsection (1) to apply directly to the Minister for refunds described in that subsection and, upon notification by the Minister to the collector and the manufacturer, no further refunds shall be made through the manufacturer. 2019, c. 15, Sched. 2, s. 23. 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, 23 - 29/11/2021
47.1 (1) If, upon considering an application for a refund made under this Act, the Minister determines that the applicant is not entitled to all or part of the refund, the Minister shall serve a statement of disallowance on the applicant.  2010, c. 1, Sched. 1, s. 8; 2019, c. 15, Sched. 2, s. 2. Content of statement (2) A statement of disallowance shall set out the amount of the refund that is being disallowed and the reasons for the disallowance.  2010, c. 1, Sched. 1, s. 8. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 1, s. 8 - 01/07/2010 2019, c. 15, Sched. 2, s. 2 - 29/11/2021
48 (1) The Minister may assess a person who has received a refund under this Act to which the person is not entitled or in excess of the amount to which the person is entitled.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Amount of assessment for refund (2) An assessment under subsection (1) shall be for the amount to which the person was not entitled and for interest at the rate or rates determined under the regulations from the day of payment of the refund.  2009, c. 34, Sched. A, s. 7. Explanation (3) An assessment under subsection (2) shall be accompanied by a brief written explanation of why the person is not entitled to the amount specified in the assessment.  2009, c. 34, Sched. A, s. 7. Deemed to be tax owing (4) The amount specified in the assessment is deemed to be tax owing to the Crown in right of Ontario, and the sections of this Act relating to notices of assessment, objections, appeals and the collection of amounts owing under this Act apply with necessary modifications to the amount.  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
49 The Minister may deny all or part of the amount of a refund claimed by a person or entity under this Act, and may assess a penalty against the person or entity in an amount not more than the amount denied, if the person or entity or another person on their behalf misrepresented a material fact on or in connection with the application for the refund or in a document referred to in or delivered in support of the application.  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
50 (1) On default of payment of an amount assessed under this Act, (a)  the Minister may bring an action for the recovery of the amount in any court in which a debt or money demand of a similar amount may be collected, and every such action shall be brought and executed in and by the name of the Minister or his or her name of office and may be continued by his or her successor in office as if no change had occurred and shall be tried without a jury; and (b)  the Minister may issue a warrant directed to the sheriff for an area in which any property of a person or entity liable to make a payment or remittance under this Act is located or situate for the amount owing by the person or entity, for interest on that amount from the day of the issue of the warrant and for the costs and expenses of the sheriff, and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Application of subrule 60.07 (2), Rules of Civil Procedure (1.1) Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under clause (1) (b).  2010, c. 26, Sched. 1, s. 12. Security (2) If the Minister considers it advisable to do so, the Minister may accept security for the payment of any amount payable under this Act in any form the Minister considers appropriate.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Compliance to be proved by affidavit (3) For the purpose of any proceeding taken under this Act, the facts necessary to establish compliance on the part of the Minister with this Act as well as the failure of any person or entity 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 an employee in the Ministry of Revenue who has knowledge of the facts.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2, 24. Remedies for recovery of tax (4) The use of any of the remedies provided under this Act does not bar or affect any of the other remedies under this Act, and the remedies provided by this Act for the recovery and enforcement of the payment of any amount payable or required to be remitted 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 in right of Ontario.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Same (5) Neither the prosecution of a person for an offence under this Act nor the assessment and enforcement of any penalty under this Act suspends or affects any remedy for the recovery of any amount payable or required to be remitted under this Act.  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 2010, c. 26, Sched. 1, s. 12 - 08/12/2010 2019, c. 15, Sched. 2, s. 2, 24 - 29/11/2021
50.1 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 50 (1) (a) for the recovery of an amount owing under this Act. 4.  Issuance and execution of a warrant referred to in clause 50 (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. 2, s. 5. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 2, s. 5 - 12/05/2011
54.1 (1) A fee that the Minister of Finance requires a person to pay under section 8.1 of the Financial Administration Act for failing to make full and unconditional payment or settlement of an amount payable under this Act, (a)  is deemed to be tax assessed and payable under this Act; and (b)  may be collected and enforced as tax under this Act.  2010, c. 1, Sched. 1, s. 9; 2019, c. 15, Sched. 2, s. 2. Notice (2) Subsection (1) applies only if the Minister of Finance gives written notice of the fee to the person who is required to pay it.  2010, c. 1, Sched. 1, s. 9. No objection or appeal (3) A person who receives notice of a fee under subsection (2) is not entitled to object to the fee or appeal the fee under section 55 or 56.  2010, c. 1, Sched. 1, s. 9. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 1, s. 9 - 01/07/2010 2019, c. 15, Sched. 2, s. 2 - 29/11/2021 objections and appeals
55 (1) A person who objects to an assessment made against the person under this Act may, within 180 days after the day of mailing of the notice of assessment, serve on the Minister a notice of objection in the form approved by the Minister.  2009, c. 34, Sched. A, s. 7; 2019, c. 15, Sched. 2, s. 2. Facts and reasons to be given (2) The notice of objection must, (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.  2009, c. 34, Sched. A, s. 7. Same (3) 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 is deemed to have complied with clause (2) (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.  2009, c. 34, Sched. A, s. 7. Limitation (4) A person shall not raise, by way of objection under this section to a reassessment or to a variation of an assessment under subsection (7), any issue that the person is not entitled to raise by way of appeal under section 56 in respect of the reassessment or a variation of the assessment.  2009, c. 34, Sched. A, s. 7. Service (5) A notice of objection under this section must be served by being sent by registered mail addressed to the Minister or by such other method of service as the Minister prescribes.  2009, c. 34, Sched. A, s. 7. Computation of time (6) For the purpose of calculating the number of days mentioned in subsection (1) or (3) or 56 (1), the day on which a notice of assessment is mailed, a request is made under subsection (3) or a notification is given under subsection (7) is the day stated in the notice of assessment, request or notification.  2009, c. 34, Sched. A, s. 7. Reconsideration (7) Upon receipt of the notice of objection, the Minister shall with all due dispatch reconsider the assessment objected to and vacate, confirm or vary the assessment or reassess, and the Minister shall notify the person making the objection of his or her action in writing.  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
57 An assessment shall not be vacated or varied on appeal by reason only of any irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Act.  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