Returns
11. (1) Every telegraph and telephone company doing business in Ontario in territory without municipal organization shall, on or before the 1st day of March in each year, transmit to the collector a statement in writing of the amount of the gross receipts of the company from the business it carries on in such territory without municipal organization for the next preceding year ending on the 31st day of December. R.S.O. 1990, c. P.32, s. 11 (1). Apportionment of gross receipts (2) In determining the amount of the gross receipts of a telephone company in territory without municipal organization under subsection (1), a telephone company shall apportion the total gross receipts of the company in all of Ontario to territory without municipal organization in the proportion that the number of telephones connected to the company’s system in territory without municipal organization bears to the total number of telephones connected to the company’s system in all of Ontario as of the 31st day of December of the year in respect of which the statement is transmitted. R.S.O. 1990, c. P.32, s. 11 (2). 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. P.32, s. 11 (3). Rate of tax in 1999 (4) For 1999, every telegraph and telephone company that is required to file a statement under subsection (1) shall pay a tax to the Crown in right of Ontario equal to 4 per cent of the total gross receipts that are required to be shown by the company in the statement to be transmitted by it for 1999 under subsection (1). 1999, c. 9, s. 180 (1). Rate of tax in 2000 and subsequent years (4.1) For 2000 and subsequent years, every telegraph and telephone company that is required to file a statement under subsection (1) shall pay a tax to the Crown in right of Ontario equal to 4 per cent, or such lower percentage as the Minister may prescribe, of the gross receipts that are required to be shown by the company in the statement to be transmitted by it for the year under subsection (1). 1999, c. 9, s. 180 (1). Tax bill for 1999 (5) The tax levied under this section for 1999 becomes due and is payable on or before December 31, 1999 and a bill for the amount imposed shall be mailed by the collector to the head office of every telegraph and telephone company subject to tax under this section or to such other address as the company has directed in writing to the collector, on or before December 15, 1999. 1999, c. 9, s. 180 (1). Tax bill for 2000 and subsequent years (5.1) The tax levied under this section for the years after 1999 becomes due and is payable in four equal instalments on March 31, June 30, September 30 and December 31 in the year in which it is imposed, and a bill for the amount imposed shall be mailed by the collector to the head office of every telegraph and telephone company subject to the tax under this section or to such other address as the company has directed in writing to the collector, within 15 days after the company transmits a statement under subsection (1). 1999, c. 9, s. 180 (1). Idem (6) The bill shall show the amount of the gross receipts upon which the tax is imposed, the rate of the tax imposed, the amount of tax payable and such other information as may be prescribed. R.S.O. 1990, c. P.32, s. 11 (6). Collector not bound by statements (7) The collector 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. R.S.O. 1990, c. P.32, s. 11 (7). Application to Superior Court of Justice (8) Where any person taxed under this section disputes the amount of tax billed, the person may apply to the Superior Court of Justice for a determination of the proper amount of tax payable, but no application under this section shall be instituted after the expiration of ninety days from the day the tax bill provided for under this section has been mailed. R.S.O. 1990, c. P.32, s. 11 (8); 2001, c. 23, s. 178 (1). How application instituted (9) An application to the Superior Court of Justice shall be instituted by issuing and serving on the Minister and the collector a notice of application and by filing a copy thereof with the local registrar of the Superior Court of Justice when the notice of application is issued. R.S.O. 1990, c. P.32, s. 11 (9); 1999, c. 9, s. 179; 2001, c. 23, s. 178 (2). Service (10) The notice of application shall be served on the Minister and on the collector by being sent by registered mail addressed to each or by personal service. R.S.O. 1990, c. P.32, s. 11 (10). Matter deemed action (11) Upon the filing of the notice of application with the local registrar of the Superior Court of Justice, the matter shall be deemed to be an action in the court. R.S.O. 1990, c. P.32, s. 11 (11); 2001, c. 23, s. 178 (3). Regulations (12) The Minister may make regulations prescribing a percentage for the purposes of subsection (4.1). 1999, c. 9, s. 180 (2). Railways Railway assessments