jswizzle3737/ontario_laws_and_regs huggingface dataset:
5 (1) The operators of a mine from which any mineral substance is raised, taken or gained shall, within ten days after the commencement of active operation of the mine, give written notice to the Minister that the mine is in active operation, and such notice shall state the name and address of every operator of the mine.  R.S.O. 1990, c. M.15, s. 5 (1). Notice of change (2) Every operator of a mine that is in active operation shall forthwith give written notice to the Minister of every change in the operator’s name or address and such notice shall contain an address for service of the operator where notices or demands under this Act may be given or served.  R.S.O. 1990, c. M.15, s. 5 (2). Service of notice (3) Any notice or demand required or provided for by this Act shall be deemed to have been properly and sufficiently given or served on the operator if mailed by registered mail to the address for service given by the operator, and in case no address for service is given as herein required, the notice or demand shall be sufficiently given or served if mailed by registered mail to any address that the Minister considers most likely to bring the notice or demand to the attention of the operator.  R.S.O. 1990, c. M.15, s. 5 (3). Deemed receipt of registered mail (3.1) A notice or demand mailed to an operator by registered mail under subsection (3) is deemed to have been received on the fifth day after the day of mailing unless the operator establishes that, although acting in good faith, the operator did not receive it or did not receive it until a later date.  2011, c. 9, Sched. 24, s. 3. Notice of discontinuance (4) The operators of a mine shall forthwith give written notice to the Minister of every discontinuance of active operation of the mine and of every recommencement thereof after discontinuance.  R.S.O. 1990, c. M.15, s. 5 (4). Meaning of “active operation” (5) For the purposes of this section and section 6, a mine is in active operation when any operator thereof is regularly entitled to receive proceeds from the output of the mine.  R.S.O. 1990, c. M.15, s. 5 (5). Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 24, s. 3 - 12/05/2011
6 (1) No person shall ship, send, remove or carry away or permit to be shipped, sent, removed or carried away from the mine from which the same has been taken any mineral substance or any product thereof until notice has been given to the Minister as required by section 5 that the mine from which the mineral substance or product is taken is in active operation.  R.S.O. 1990, c. M.15, s. 6 (1). Offence (2) Every person who contravenes subsection (1) is guilty of an offence and on conviction is liable to a fine of not more than $5,000.  R.S.O. 1990, c. M.15, s. 6 (2). Functional currency reporting
7 (1) On or before the last day of the month that ends six months following the close of the taxation year, every operator of a mine in Ontario shall, without notice or demand, deliver to the Minister a return containing an estimate of the tax for which the operator is liable and the return shall be verified by a certificate stating that the information included in the return is in agreement with the books required to be kept under this Act, and such certificate shall be signed by a person who has personal knowledge of the affairs of the operator and the mine, but the Minister may require the person who certified the return to verify under oath the return or any part thereof, and any person so required shall forthwith make and file with the Minister an affidavit verifying the truth of the matters and facts contained in the return.  R.S.O. 1990, c. M.15, s. 7 (1). Audit and inspection (2) Section 93 of the Corporations Tax Act
applies for the purposes of this Act and in the application of it, (a) references to the corporation liable to pay tax under that Act shall be read as references to the operator liable to pay tax under this Act; and (b) the reference in clause 93 (2) (a) to “a return as required by section 75” shall be read as “a return as required under this Act”.  1994, c. 18, s. 6 (7); 2004, c. 16, Sched. D, Table. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 6 (7) - 23/06/1994 2004, c. 16, Sched. D, Table - 01/01/2004 Assessment, interest and penalties
9 (1) The Minister may, (a) at any time, if the operator filing a return, (i) has made any misrepresentation or committed any fraud in filing the return or supplying any information under this Act, (ii) has failed to file the financial information with the return required to be filed under section 7, (iii) has been negligent in supplying any information under this Act, (iv) has filed with the Minister a waiver in the form approved by the Minister on or before the later of, (A) the expiry of a four-year period commencing on the day of mailing of the notice of an original assessment, and (B) the latest day such a waiver could be filed under this Act for any previous taxation year; or (v) has claimed a deduction described in clause 3 (15) (f) before or after the day on which that clause comes into force; and (b) in any other case, on or before the later of, (i) the expiry of a four-year period commencing on the day of mailing of the original notice of assessment, and (ii) the latest day on which a reassessment, additional assessment or assessment can be made under any predecessor of this clause for any previous taxation year, reassess or make additional assessments, or assess a tax, interest or penalties, as the circumstances require.  R.S.O. 1990, c. M.15, s. 9 (1); 1997, c. 19, s. 14 (2); 2006, c. 33, Sched. S, s. 2. Revocation of waiver (2) Where the Minister is authorized to issue an assessment under subsection (1) by reason only that the operator has filed a waiver under subclause (1) (a) (iv), the Minister may not issue an assessment later than one year after the date on which the operator has filed a notice of revocation of the waiver in the form approved by the Minister.  R.S.O. 1990, c. M.15, s. 9 (2); 1997, c. 19, s. 14 (3). Pension plan withdrawals (3) Despite subsection (1), where any amount is withdrawn by an operator from an employees’ superannuation or pension fund or plan, the Minister may reassess the amount of tax payable by the operator under this Act for a maximum of ten taxation years immediately preceding the taxation year in which the withdrawal is made, and may disallow the deduction of all or any part of the amounts previously deducted by the operator in the calculation of the profit of the mine for such taxation years with respect to contributions made by the operator and any predecessor thereof to such fund or plan, but in no case shall the total of the amounts disallowed for such taxation years exceed the lesser of the amount withdrawn from the fund or plan and the amount of such contributions to the fund or plan as determined in the prescribed manner.  R.S.O. 1990, c. M.15, s. 9 (3). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 14 (2, 3) - 10/10/1997 2006, c. 33, Sched. S, s. 2 - 20/12/2006
10 Sections 84 to 91 and 92.1 of the Corporations Tax Act apply for the purposes of this Act, and in the application thereof the following rules apply: 1. References therein to “a corporation” and “the corporation” shall be read as “an operator” and “the operator”, respectively. 2. The reference to section 80 of that Act in subsection 84 (1) and clause 84 (7) (a) shall be read as a reference to sections 8 and 9 of this Act. 3. The reference in subsection 84 (6) to “clause 80 (11) (b) or (c)” shall be deemed to be a reference to clause 9 (1) (b) of this Act. 4. Clause 84 (7) (b) is not applicable for the purposes of this Act. 5. Clause 84 (7) (d) shall be read without reference to the words “if section 92 does not apply”. 6. All references therein to sections 84, 85 and 87 of that Act, and subsections thereof as applicable, shall be deemed to be references to those sections and subsections as made applicable by this section. 7. The reference to subsection 80 (18) in section 86 shall be deemed to be a reference to that subsection as made applicable by section 8 of this Act.  R.S.O. 1990, c. M.15, s. 10; 2004, c. 16, Sched. D, Table; 2006, c. 33, Sched. S, s. 3; 2011, c. 9, Sched. 24, s. 5. Section Amendments with date in force (d/m/y) 2004, c. 16, Sched. D, Table - 01/01/2004 2006, c. 33, Sched. S, s. 3 - 20/12/2006 2011, c. 9, Sched. 24, s. 5 - 12/05/2011
11 (1) Every operator shall keep at or near the mine, or at such place determined under subsection (3), proper books of account showing, (a) the quantity, weight, value, composition and other particulars of the mineral substances raised, taken or gained from the mine; (b) the returns from the processing plant; (c) the proceeds from the output of the mine; (d) each of the several expenses, payments and allowances deducted pursuant to section 3; and (e) any other facts and circumstances necessary or proper for ascertaining the amount of tax imposed by this Act.  R.S.O. 1990, c. M.15, s. 11 (1). Removal of mineral substances from mining premises (2) No mineral substance raised, taken or gained from any mine shall be removed from the mining premises or processed at any processing plant until the weight of the mineral substance has been ascertained and entered in the books of account required to be kept under subsection (1).  R.S.O. 1990, c. M.15, s. 11 (2). Idem (3) The Minister may determine the number and character of books required to be kept under subsection (1) and may require that the books of account mentioned in subsection (1) be kept at such place in Ontario as the Minister determines.  R.S.O. 1990, c. M.15, s. 11 (3). Costs (4) An operator shall reimburse the Minister for all costs incurred by the Minister to examine books of account at the place where they are kept outside Canada by the operator and the Minister may forthwith take all remedies available under this Act or at law to recover such costs.  1992, c. 4, s. 3. Retention of books of account (5) Subsection 94 (3) of the Corporations Tax Act is applicable for the purposes of this Act and, in the application thereof, the reference to “every corporation” shall be read as “every operator”.  R.S.O. 1990, c. M.15, s. 11 (5); 2004, c. 16, Sched. D, Table. Section Amendments with date in force (d/m/y) 1992, c. 4, s. 3 - 25/06/1992 2004, c. 16, Sched. D, Table - 01/01/2004
12 (1) Any person authorized by the Minister for any purpose related to the administration or enforcement of this Act may at all reasonable times enter upon any mine in Ontario and the operator of the mine shall, (a) permit such person to descend all pits and shafts and use all tackle, machinery, appliances and things belonging to or under the control of the operator that the person considers necessary or expedient for the purposes of carrying out his or her duties under this subsection; (b) give to such person free ingress and egress to, from and over all buildings, erections, structures and vessels used in connection with the mine and any processing plant at which mineral substance taken from the mine is processed or in any way modified; and (c) permit the person to take such samples or specimens of mineral substance as the person considers necessary for the purpose of determining their value by assay or otherwise.  R.S.O. 1990, c. M.15, s. 12 (1). Definition (2) In this section, “mineral substance” includes diatomaceous earth, limestone, marl, peat, clay, building stone, stone for ornamental or decorative purposes, non-auriferous sand or gravel, natural gas or petroleum or sodium chloride recovered by the solution method.  R.S.O. 1990, c. M.15, s. 12 (2).
13 (1) Every person employed or formerly employed directly or indirectly in the administration or enforcement of this Act or in the development and evaluation of tax policy for the Government of Ontario shall preserve secrecy with respect to all matters related to this Act that come to his or her knowledge in the course of such employment and shall not communicate any information or material related to any such matter to any other person not legally entitled thereto except, (a) as may be required in connection with the administration or enforcement of this Act or any other Act administered by the Minister or the regulations under any of them; (b) as may be required in connection with the development and evaluation of tax policy by the Government of Ontario or the Government of Canada; (c) to counsel for the person required by this section to preserve secrecy; or (d) with the consent of the person to whom the information or material relates.  R.S.O. 1990, c. M.15, s. 13 (1); 1994, c. 18, s. 6 (19). Offence (2) Every person who contravenes this section is guilty of an offence and on conviction is liable to a fine of not more than $2,000.  R.S.O. 1990, c. M.15, s. 13 (2). Agreements to exchange information (3) Despite subsection (1), the Minister may, for the purpose of aiding in an investigation for taxation purposes under this or any other Act, enter into an agreement with the Government of Canada or of any province under which officers of such government will be allowed access to information obtained or any written statement furnished under this Act and officers of the Government of Ontario will be allowed access to information obtained or any written statement furnished under any Act of such government.  R.S.O. 1990, c. M.15, s. 13 (3). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 6 (19) - 23/06/1994
14 If any doubt or dispute arises as to the liability of an operator to pay the tax or any portion of the tax demanded under 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 the Minister considers proper.  R.S.O. 1990, c. M.15, s. 14.
15 (1) Every operator or person who fails to deliver a return for a taxation year as and when required under this Act, or fails to include in the return or deliver with the return any information or documents required to be delivered as part of or with the return, shall pay a penalty equal to 5 per cent of the amount, if any, of the deficiency in the operator’s tax account for the taxation year as of the day the return was required to be delivered, as determined under section 8 before taking into consideration the penalty being imposed under this subsection.  1994, c. 18, s. 6 (20). Note: Subsection 15 (1), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 6 (20), applies in respect of failure to deliver returns required to be delivered under this Act on or after January 1, 1998.  See:  1994, c. 18, s. 6 (32). (2)  Repealed:  1994, c. 18, s. 6 (20). (3)  Repealed:  1994, c. 18, s. 6 (20). Statements or omissions in return (4) Where a person, acting or purporting to act on behalf of an operator, knowingly, or under circumstances amounting to gross negligence in the carrying out of any duty or obligation imposed by or under this Act, has made, or has participated in, assented to or acquiesced in the making of, an incorrect statement or omission (in this subsection referred to as a “false statement”) in a return, certificate, statement or answer (in this subsection referred to as a “return”) filed or made in respect of a taxation year as required by or under this Act or the regulations, the operator is liable to a penalty of 25 per cent of the amount, if any, by which, (a) the tax for the year that would be payable by the operator under this Act if the operator’s profit for the taxation year was computed by adding to the operator’s profit for the taxation year as reported by the operator in the return for the year that portion of the understatement of profit for the taxation year that is reasonably attributable to the false statement, exceeds, (b) the tax for the year that would have been payable by the operator under this Act had the tax payable for the taxation year been assessed on the basis of the information provided in the operator’s return for the taxation year.  R.S.O. 1990, c. M.15, s. 15 (4). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 6 (20) - 01/01/1998
16 (1) Every operator that fails to deliver a return as and when required by this Act or the regulations is guilty of an offence and, in addition to any penalty otherwise provided, on conviction is liable to a fine of not less than $200 for each day of default.  R.S.O. 1990, c. M.15, s. 16 (1). Idem (2) Every person who fails to comply with or contravenes subsection 93 (7) of the Corporations Tax Act, as made applicable by subsection 7 (2) of this Act, section 11 or subsection 12 (1), is guilty of an offence and, in addition to any penalty otherwise provided, on conviction is liable to a fine of $200 for each day during which the default or contravention continues.  R.S.O. 1990, c. M.15, s. 16 (2); 2004, c. 16, Sched. D, Table. Officers of corporations (3) Sections 96 and 97 of the Corporations Tax Act
apply for the purposes of this Act.  R.S.O. 1990, c. M.15, s. 16 (3); 2004, c. 16, Sched. D, Table. Section Amendments with date in force (d/m/y) 2004, c. 16, Sched. D, Table - 01/01/2004
17 Every person who has, (a) made, or participated in, assented to or acquiesced in the making of, false or deceptive statements in a return, certificate, statement or answer delivered or made as required by or under this Act or the regulations; (b) to evade payment of a tax imposed by this Act, destroyed, altered, mutilated, secreted or otherwise disposed of the records or books of account of an operator; (c) made, or assented to or acquiesced in the making of, false or deceptive entries, or omitted, or assented to or acquiesced in the omission, to enter a material particular, in records or books of account of an operator; (d) wilfully in any manner evaded or attempted to evade compliance with this Act or payment of taxes imposed by this Act; or (e) conspired with any person to commit an offence described by clauses (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided by this Act, is liable on conviction to a fine of not less than the greater of $500 or 50 per cent of the amount of the tax that should have been shown to be payable or that was sought to be evaded and not more than double the amount of the tax that should have been shown to be payable or that was sought to be evaded, or to imprisonment for a term of not more than two years or to both fine and imprisonment.  R.S.O. 1990, c. M.15, s. 17.
18 (1) Sections 99, 100, 102, 103, 104, 105, and 106 of the Corporations Tax Act apply with necessary modifications for the purposes of this Act and, without limiting the generality of the foregoing, references therein to “a corporation” and “the corporation” with respect to a person liable to pay an amount under that Act shall be read as “an operator” and “the operator” for the purposes of this Act.  R.S.O. 1990, c. M.15, s. 18 (1); 1994, c. 18, s. 6 (21); 2004, c. 16, Sched. D, Table. Unregistered liens discharged (2) Any property of any kind that is, by virtue of any predecessor of this section, subject to a first lien and charge that is not registered in the proper land registry office, is absolutely discharged from such unregistered first lien and charge unless, in the case of real property, in any proceeding a claim has been made or other steps taken by the Minister with respect to such unregistered first lien and charge or, prior to the 1st day of January, 1988, a notice of such first lien and charge has been registered by the Minister in the proper land registry office.  R.S.O. 1990, c. M.15, s. 18 (2). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 6 (21) - 01/07/1993 2004, c. 16, Sched. D, Table - 01/01/2004
19 In addition to any other remedy for the recovery of any tax imposed under this Act, an injunction or an order in the nature of an injunction or the appointment of a receiver with all necessary powers, or such other relief or remedy as seems necessary or expedient for securing payment of the tax may, in any case where any tax under this Act is overdue or where the payment of any accrued or future tax seems in danger, be obtained by application to a judge of the Superior Court of Justice at the instance and in the name of the Minister to prevent the removal, transportation or transmission of any ore, mineral substance or mineral-bearing substance, or to prevent or restrict mining operations, or to provide for such operations upon such terms and conditions as the judge considers proper.  R.S.O. 1990, c. M.15, s. 19; 2001, c. 23, s. 154. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 154
- 05/12/2001
20 (1) If any amount required to be paid under this Act or the reimbursement required under subsection 11 (4) is not paid when due, the same may be recovered with costs from the operator by an action to be tried without a jury at the suit of the Minister in any court of competent jurisdiction.  R.S.O. 1990, c. M.15, s. 20 (1); 1994, c. 18, s. 6 (22). Action by Minister does not abate (2) Any action that may be brought under this Act may be brought by the Minister as plaintiff, and it is not necessary to name the Minister, and the action does not abate by reason of a change in the person of the Minister or by reason of the office being vacant at any time, but the action may proceed as if no change had been made or no vacancy existed.  R.S.O. 1990, c. M.15, s. 20 (2). Remedies in subss. (1), (2) additional to all other remedies (3) The remedies and the rights of action provided in subsections (1) and (2) are in addition to all other rights and remedies that may be exercised under this Act.  R.S.O. 1990, c. M.15, s. 20 (3). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 6 (22) - 23/06/1994
21 (1) The Lieutenant Governor in Council may make regulations, (a) prescribing rates of interest for the purposes of this Act or a formula for computing those rates and the method of calculating that interest; . .  .  . . (c) prescribing anything that by this Act is to be prescribed or is to be determined by the regulations; (d) defining any word or expression used in this Act or the regulations made under this Act that has not already been expressly defined in this Act; . .  . .  . (f) prescribing the manner of determining the profit for the taxation year of an operator who is a member of a partnership or a beneficiary of a trust where the partnership or trust is operating a mine; (g) prescribing the manner of determining and the matters to be taken into account in determining whether there is a mine project that is a new mine or a major expansion of an existing mine for the purposes of clause 3 (12) (c) and section 3.1 and the time at which a mine project is completed for the purposes of clause 3 (12) (c).  R.S.O. 1990, c. M.15, s. 21 (1); 1992, c. 4, s. 4; 1994, c. 18, s. 6 (23); 1997, c. 19, s. 14 (4). Note: The amendment to clause 21 (1) (g), as enacted by the Statutes of Ontario, 1992, chapter 4, section 4, applies in respect of taxation years of operators ending after April 30, 1991.  See:  1992, c. 4, s. 5 (3). Regulation may be retroactive (2) A regulation made under subsection (1) may be made effective retroactively to a date not earlier than the 1st day of January, 1974.  R.S.O. 1990, c. M.15, s. 21 (2). Section Amendments with date in force (d/m/y) 1992, c. 4, s. 4 - 25/06/1992; 1994, c. 18, s. 6 (23) - 23/06/1994; 1997, c. 19, s. 14 (4) - 10/10/1997
22 The Minister may approve the use of forms for any purpose of this Act and the forms may provide for such information to be furnished as the Minister may require.  1997, c. 19, c. 14 (5). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 14 (5) - 10/10/1997 ______________  Français