Returns by telegraph and telephone companies
159.(1)Every telegraph and telephone company doing business in Ontario shall, on or before March 1 in each year, transmit to the Minister of Finance at a location specified by the Minister, a statement in writing of the amount of the gross receipts of the company from the business it carries on in all local municipalities for the next preceding year ending on December 31. 1998, c. 3, s. 11 (1). Apportionment of gross receipts (2)In determining the amount of the gross receipts of a telephone company in all local municipalities, a telephone company shall apportion the total gross receipts of the company in all of Ontario to local municipalities in the proportion that the number of telephones connected to the company’s system in local municipalities bears to the total number of telephones connected to the company’s system in all of Ontario as of December 31 of the year in respect of which the statement is transmitted. 1997, c. 29, s. 28 (1). What constitutes gross receipts (3)For the purposes of subsection (1), gross receipts of a telephone company shall be the total of regularly recurring revenue arising from telephones and other equipment and shall include revenue from long distance calls. R.S.O. 1990, c. M.45, s. 159 (3). Rate of tax (4)In each year there is payable by every telegraph and telephone company that is required to file a statement under subsection (1) an annual tax to the Crown in right of Ontario equal to the prescribed percentage of the total gross receipts that are required to be shown by the company in the statement to be transmitted by it for that year under subsection (1). 1997, c. 29, s. 28 (2). When tax due (5)The tax levied under this section shall be for the calendar year and shall be payable in four equal instalments due on March 31, June 30, September 30 and December 31 in the year in which the tax is imposed. 1998, c. 3, s. 11 (2). Same, re 1999 (5.0.1)For the purpose of determining interest payable on tax for 1999 under this section, (a) one-half of the tax shall be deemed to have been payable on or before August 15, 1999; and (b) one-quarter of the tax shall be deemed to have been payable on or before September 30, 1999. Same (5.0.2)The balance of the tax under this section for 1999 shall be paid on or before December 31, 1999. 1999, c. 9, s. 144 (1). Tax bill (5.1)Within 15 days after the transmission of a statement by a company under subsection (1), the Minister of Finance shall mail a notice of assessment for the amount imposed to the head office of the company or to such other address as the company directs in writing. Reassessment (5.2)The Minister of Finance may reassess a company with respect to a year within four years after the notice of assessment for the year is mailed under subsection (5.1) or (6). 1998, c. 3, s. 11 (2). Minister not bound by statements (6)The Minister of Finance is not bound by a statement delivered under this section by any telephone or telegraph company and may, despite a statement so delivered, or if no statement has been delivered as required, determine the tax payable under this section by the company and mail a notice of assessment for the amount to the company as provided under subsection (5.1). 1997, c. 29, s. 28 (2); 1998, c. 3, s. 11 (3). Application of Retail Sales Tax Act (7)The provisions of the Retail Sales Tax Act respecting the auditing of purchasers, the payment of refunds to purchasers, the assessment of erroneous refunds and the issuance of disallowances of such refunds, the liability of purchasers to pay interest or penalties and objections and appeals apply, with necessary modifications, with respect to any tax liability, claim for refund or notice of assessment or reassessment under this section and any amount due and payable that remains unpaid may be collected as if it were tax under that Act. 1998, c. 3, s. 11 (4). Regulation (8)The Minister of Finance may make regulations prescribing a percentage for the purposes of subsection (4). 1997, c. 29, s. 28 (2). (9)-(23)Repealed: 1997, c. 29, s. 28 (2). (23.1)Repealed: 1994, c. 17, s. 49 (2). (24), (25)Repealed: 1997, c. 29, s. 28 (2). (26)Repealed: 1994, c. 17, s. 49 (2). 160.Repealed: 1997, c. 5, s. 46.