12. (1) The Minister may serve on the former planholder of an Ontario home ownership savings plan, by ordinary mail to his or her last address known to the Minister or by personal service, a notice of determination of tax credit recovery and interest, together with written reasons therefor, after the assets of the plan have been released by the depositary, if the Minister is of the opinion that, (a) the Ontario home ownership savings plan failed to comply with the requirements of section 2; (b) a contribution made to the Ontario home ownership savings plan was not a qualifying contribution by reason of subsection 3 (3); (c) the planholder owned an interest in an eligible home at any time before the date of release of the assets of the plan, other than an eligible home in respect of which the assets of the plan were released under section 5; or (d) the assets of the plan, after release by the depositary (other than in the circumstances described in clause 5 (6) (d) or (e)), were used for a purpose other than the acquisition of an eligible home that became a qualifying eligible home under subsection 5 (4).  R.S.O. 1990, c. O.20, s. 12 (1). Idem (2) Where a notice of determination of tax credit recovery and interest has been served under subsection (1), the former planholder of the plan shall be deemed, for the purposes of subsections 9 (1), (5) and (7), to have received all of the assets of the plan on the date the assets of the plan were released under section 5 by the depositary thereof and shall be liable to pay to the Minister the amount determined under subsection 9 (1).  R.S.O. 1990, c. O.20, s. 12 (2); 1994, c. 17, s. 123 (4). Objection (3) Where a planholder or former planholder objects to a notice served under subsection (1) or 9 (4), the planholder or former planholder may, within sixty days from the day of mailing of the notice, serve on the Minister, by registered mail addressed to the Minister, a notice of objection in duplicate in the form approved by the Minister setting out the reasons for the objection and all relevant facts.  R.S.O. 1990, c. O.20, s. 12 (3); 1997, c. 19, s. 18 (5). Idem (4) The Minister may accept a notice of objection under this section or section 10 even if it was not served in the manner required. Reconsideration (5) Upon receipt of a notice of objection served under this section or section 10, the Minister shall, with all due dispatch, reconsider the proposal or determination objected to and confirm, vary or abandon the proposal or determination, and the Minister shall thereupon notify the planholder or former planholder making the objection of his or her action by registered mail. Where decision final (6) A decision of the Minister under subsection (5) is final and is not subject to appeal except where the decision involves the interpretation of this Act or the Income Tax Act (Ontario), or involves an issue solely of law. Determination of question (7) In any dispute over a decision or action of the Minister under subsection (5), the Minister may, where the dispute involves the interpretation of a provision of this Act or the
Income Tax Act (Ontario), or involves an issue solely of law in which no facts are in dispute, or involves the proper inference to be drawn from facts that are not in dispute, agree in writing with the disputing party as to the undisputed facts and thereafter apply to the Divisional Court to have the issue in dispute determined, and if the Minister does not make the application within six weeks of the date upon which the undisputed facts have been agreed upon in writing, the other party to the dispute may apply to the court to have the issue determined.  R.S.O. 1990, c. O.20, s. 12 (4-7).