jswizzle3737/ontario_laws_and_regs huggingface dataset:
2.0.1 Despite section 2.0.0.1, the tax imposed under subsection 2 (1) or (3) shall apply in the manner prescribed by the Minister if, (a)  a purchaser acquires tangible personal property or a taxable service under a contract to construct, renovate, alter or repair real property, a ship or a vessel; and (b)  progress payments under the contract with respect to the tangible personal property or taxable service become due or are paid without becoming due after October 14, 2009 and before July 1, 2010.  2009, c. 34, Sched. R, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 10, s. 24
- 03/05/2000 2009, c. 34, Sched. R, s. 3 - 15/12/2009 Simplified tax calculation, computer services
2.0.2 (1) In this section, “eligible service contract” means a contract for the provision for a single price of, (a)  taxable services described in clause (c.1) or (d.1) of the definition of “taxable service” in subsection 1 (1), and (b)  non-taxable services relating to computer programs.  2005, c. 31, Sched. 19, s. 3. Minister may establish program (2) Despite subsection 2 (3), the Minister may establish a program under which the tax payable under this Act in respect of an eligible service contract shall be calculated at the rate of 6 per cent of the fair value of the eligible service contract and not at the rate of 8 per cent of the fair value of the taxable services provided in accordance with the contract.  2005, c. 31, Sched. 19, s. 3. Same (3) A program established under this section shall apply in respect of eligible service contracts entered into during the period of time determined by the Minister to which the program applies.  2005, c. 31, Sched. 19, s. 3. Eligible vendors (4) The Minister shall determine the classes of vendors who are eligible to collect tax calculated in accordance with this section in respect of eligible service contracts.  2005, c. 31, Sched. 19, s. 3. Application (5) A vendor who belongs to a class of vendors referred to in subsection (4) may apply to the Minister to be authorized to collect tax calculated in accordance with this section in respect of eligible service contracts.  2005, c. 31, Sched. 19, s. 3. Obligation to pay tax calculated under this section (6) A purchaser shall pay tax in the amount calculated under this section in respect of an eligible service contract and the vendor shall collect tax in the amount calculated under this section in respect of the contract if, (a)  the vendor is authorized by the Minister to collect tax calculated in accordance with this section in respect of eligible service contracts; and (b)  the purchaser consents to pay tax in respect of the eligible service contract in the amount calculated under this section and not in the amount that would otherwise be payable under subsection 2 (3).  2005, c. 31, Sched. 19, s. 3. Section Amendments with date in force (d/m/y) 2005, c. 31, Sched. 19, s. 3 - 15/12/2005
2.2 (1) In sections 2.3 to 2.6, “collection agent” means, (a)  an officer as defined in section 2 of the Customs Act (Canada) who is employed at a customs office in Ontario, (b)  subject to subsection (2), the Canada Post Corporation, or (c)  subject to subsection (2), a collection agent for the Canada Post Corporation; (“agent de perception”) “returning resident” means a person who, (a)  resides, ordinarily resides or carries on business in Ontario, and (b)  brings specified tangible personal property into Ontario from outside Canada, causes it to be so brought or receives delivery of it in Ontario from outside Canada, (i)  for his, her or its own consumption or use, (ii)  for consumption or use by another person at his, her or its own expense, or (iii)  on behalf of or as agent for a principal for consumption or use by the principal or by another person at the principal’s expense, but does not include the holder of a certificate of Indian status issued by the Government of Canada who provides a declaration that the specified tangible personal property is being imported for use or consumption on a reserve by an Indian, a band or the council of the band; (“résident de retour”) “specified tangible personal property” means tangible personal property (including such tangible personal property as the Minister may prescribe to be specified tangible personal property) other than, (a)  vehicles, as defined by the Minister, (b)  tangible personal property that, if purchased in Ontario by the returning resident, would be exempt from tax under this Act, or (c)  tangible personal property prescribed by the Minister to be property that is not specified tangible personal property. (“bien meuble corporel précisé”)  1997, c. 10, s. 31; 1998, c. 5, s. 42; 2010, c. 26, Sched. 17, s. 4. Restriction (2) The Canada Post Corporation and its collection agents are collection agents under this Act only when an agreement is in force between the Minister of National Revenue and the Corporation providing for the collection of taxes by the Corporation.  1997, c. 10, s. 31. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 31  - 01/02/1999; 1998, c. 5, s. 42 (1, 2) - 26/06/1998 2010, c. 26, Sched. 17, s. 4 - 08/12/2010
2.3 (1) This section applies when a returning resident brings specified tangible personal property into Ontario from outside Canada, causes it to be so brought or receives delivery of it in Ontario from outside Canada in the circumstances described in the definition of returning resident. Restriction (2) This section applies only when an agreement described in section 2.5 is in force between the Minister and the Government of Canada. Information and taxes (3) Upon bringing the specified tangible personal property or causing it to be brought into Ontario or upon receiving delivery of it, the returning resident shall, (a)  make such report to a collection agent as he, she or it may require with respect to the property; (b)  give the collection agent all the information he, she or it may require in respect of the property; and (c)  remit the tax payable on the property to the collection agent as agent for the Minister. Amount of tax (4) The tax payable on the specified tangible personal property by the returning resident is the amount specified in subsection 2 (1) or, in the case of liquor, beer or wine, the amount specified in clause 2 (2) (b). Exception (5) No tax is payable on specified tangible personal property in respect of which no tax is payable under Division III of Part IX of the Excise Tax Act (Canada), as that Division is amended from time to time.  1997, c. 10, s. 31. Application for refund (6) Subject to clause 2.5 (4) (b), a returning resident may apply under subsection 2 (11) for a refund of an amount paid under this section as tax that is not payable as tax.  1998, c. 5, s. 43. (7) Repealed:  1998, c. 5, s. 43. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 31 - 01/02/1999; 1998, c. 5, s. 43 - 26/06/1998
2.4 (1) If a returning resident fails or refuses to comply with subsection 2.3 (3), the collection agent may detain the specified tangible personal property until the earlier of, (a)  the date on which the tax on the specified tangible personal property and the costs, if any, relating to its detention are paid; or (b)  the expiry of 60 days after the detention begins. Return of property (2) If the tax is paid before the expiry of the 60-day period, the specified tangible personal property shall be returned to the returning resident. Forfeiture of property (3) If the tax is not paid before the expiry of the 60-day period, the specified tangible personal property is forfeit to Her Majesty in right of Ontario and may be disposed of as directed by the Minister.  1997, c. 10, s. 31. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 31 - 01/02/1999
2.5 (1) The Minister (on behalf of Her Majesty in right of Ontario) may enter into an agreement with the Government of Canada respecting the administration and enforcement of this Act in respect of specified tangible personal property, (a)  that is brought or caused to be brought into Ontario from outside Canada by a returning resident; or (b)  that is delivered in Ontario from outside Canada to a returning resident. Compensation (2) The agreement may authorize payment to the Government of Canada in respect of services under the agreement. Payments (3) Payments in respect of the ongoing costs of services under the agreement shall be paid out of the amounts collected on behalf of the Minister.  1997, c. 10, s. 31. Authorization (4) The Government of Canada may, as agent of Her Majesty in right of Ontario, act in accordance with the agreement, (a)  to collect tax owing in respect of specified tangible personal property that is released from customs without payment of all or part of the tax; and (b)  to refund an amount charged or collected by a collection agent that is in excess of the amount of tax payable in respect of the specified tangible personal property.  1997, c. 10, s. 31; 1998, c. 5, s. 44. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 31  - 01/02/1999; 1998, c. 5, s. 44 - 26/06/1998
2.6 (1) No action or proceeding shall be brought against a collection agent in respect of an act done or omitted to be done in good faith by the collection agent, (a)  in the performance or intended performance of a duty under this Act or under an agreement described in section 2.5; or (b)  in the exercise or intended exercise of a power under this Act or under an agreement described in section 2.5.  1997, c. 10, s. 31. Liability of the Crown (2) Despite subsection 8 (3) of the Crown Liability and Proceedings Act, 2019, subsection (1) does not relieve the Crown of a liability to which it would otherwise be subject in respect of a tort.  2001, c. 23, s. 190; 2019, c. 7, Sched. 17, s. 155. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 31 - 01/02/1999 2001, c. 23, s. 190
- 05/12/2001 2019, c. 7, Sched. 17, s. 155 - 01/07/2019
3.1 (1) Every person who produces beer or wine at a vendor’s premises, (a)  for the person’s own consumption or use or for the consumption or use in Ontario of other persons at the first mentioned person’s expense; or (b)  on behalf of or as agent for a principal who desires to acquire such beer or wine for consumption or use in Ontario by such principal or others at the principal’s expense, shall pay to Her Majesty in right of Ontario a tax of, (c)  $0.26 per litre of beer or wine delivered to the person on or after August 1, 1993 and before April 19, 1994; (d)  $0.13 per litre of beer or wine delivered to the person on or after April 19, 1994 and before July 1, 2010.  1994, c. 13, s. 5; 2009, c. 34, Sched. R, s. 7. Tax to be collected (2) The person shall pay the tax imposed under subsection (1) and the vendor shall collect the tax at the time of sale.  1994, c. 13, s. 5. Tax otherwise payable (3) The payment of tax under this section does not relieve the person from liability to pay any tax otherwise imposed by this Act.  1994, c. 13, s. 5. Person liable deemed purchaser (4) Every person liable to pay tax under this section shall be deemed to be a purchaser for the purposes of assessment, collection and enforcement of this Act.  1994, c. 13, s. 5. Section Amendments with date in force (d/m/y) 1994, c. 13, s. 5 - 01/08/1993 2009, c. 34, Sched. R, s. 7 - 15/12/2009
8 (1) Where a person acquires title to tangible personal property by bequest from a member of his or her family and no consideration is payable by the purchaser in respect of the acquisition, the tax imposed by subsection 2 (1) does not apply.  R.S.O. 1990, c. R.31, s. 8 (1); 1999, c. 6, s. 59 (3); 2005, c. 5, s. 62 (6). Definition, subs. (1) (2) In subsection (1), “member of his or her family” means the father, mother, spouse, grandfather, grandmother, son, daughter, grandson, granddaughter, son-in-law, daughter-in-law, father-in-law or mother-in-law of the purchaser.  R.S.O. 1990, c. R.31, s. 8 (2). Marriage breakdown (3) Subsection 2 (1) does not apply to the consumption or use by a person of tangible personal property acquired from the person’s spouse or former spouse where the acquisition is the result of the breakdown or dissolution of the conjugal relationship of the person and the spouse or former spouse and is in satisfaction of the person’s rights under the
Family Law Act.  R.S.O. 1990, c. R.31, s. 8 (3); 1999, c. 6, s. 59 (4); 2005, c. 5, s. 62 (7). Definition, this section (4) In this section, “spouse” has the meaning given to that expression by section 29 of the Family Law Act.  R.S.O. 1990, c. R.31, s. 8 (4); 1999, c. 6, s. 59 (5); 2005, c. 5, s. 62 (8). Section Amendments with date in force (d/m/y) 1999, c. 6, s. 59 (3-5) - 01/03/2000 2005, c. 5, s. 62 (6-8)
- 09/03/2005 Other exemptions
9.1 (1) In this section, “appliance” means a refrigerator, dishwasher, clothes washer or another household appliance prescribed by the Minister; (“appareil ménager”) “energy-efficient appliance” means an appliance that is listed as “Energy Star Qualified” in the EnerGuide Appliance Directory published by Natural Resources Canada for 2002, 2003 or 2004. (“appareil ménager éconergétique”)  2002, c. 23, s. 5 (1); 2003, c. 7, s. 17 (1). Rebate (2) The Minister may rebate to the purchaser of an energy-efficient appliance the amount of tax paid by the purchaser under section 2 on the sale of the appliance to the purchaser if, (a)  the contract for the sale is entered into after November 25, 2002 and on or before July 31, 2004; (b)  the sale is the first sale of the appliance to any purchaser and, if the sale is a rental or lease, the term of the rental or lease is at least 365 days; (c)  delivery of the appliance occurs on or before September 15, 2004; (d)  the purchaser makes an application for the rebate on or before the fourth anniversary of the sale of the appliance to the purchaser or, if the sale is a rental or lease, on or before the fourth anniversary of the day the last rental or lease payment is required to be made; and (e)  the application for the rebate referred to in clause (d) is in writing and contains the information required by the Minister.  2002, c. 23, s. 5 (1); 2003, c. 7, s. 17 (2, 3); 2004, c. 7, s. 16. Section Amendments with date in force (d/m/y) 2002, c. 23, s. 5 (1)
- 09/12/2002 2003, c. 7, s. 17 (1-3)
- 18/12/2003 2004, c. 7, s. 16 (1, 2)
- 17/06/2004
10 Every vendor is an agent of the Minister and as such shall levy and collect the taxes imposed by this Act upon the purchaser or consumer.  R.S.O. 1990, c. R.31, s. 10.
11 (1) The Minister may in writing authorize any person who is not a vendor or any class of persons who are not vendors to collect from purchasers or consumers the tax imposed by this Act or to collect from vendors the tax collectible under this Act.  2002, c. 22, s. 174. Scope of authorization (1.1) An authorization under subsection (1) may limit the time during which the authority conferred is exercisable and may limit the class or type of purchaser, consumer or vendor from whom the tax may be collected.  2002, c. 22, s. 174. Status of authorized person (1.2) A person authorized under subsection (1) to collect tax acts as agent of the Minister when collecting the tax.  2002, c. 22, s. 174. Collector to be trustee (2) Every person who collects tax by virtue of an authorization made under subsection (1) shall be deemed to hold such tax in trust for Her Majesty in right of Ontario, and is responsible for the payment over of such tax in the manner and time provided under this Act and the regulations for the payment over of tax collected by a vendor.  R.S.O. 1990, c. R.31, s. 11 (2). Collectors, tax on used motor vehicles (2.1) Despite section 10, no purchaser shall pay the tax levied under section 4.2 to any person other than a person authorized by the Minister under this section and no vendor shall collect the tax.  1993, c. 12, s. 6. Authorization may be revoked (3) An authorization made under subsection (1) may be revoked with respect to any person to whom the authorization extends, but before any such revocation is made, the person affected shall be afforded an opportunity to appear before the Minister to show cause why the authorization should not be revoked.  R.S.O. 1990, c. R.31, s. 11 (3). Member of Assembly (4) No person acting under subsection (1) or under section 10 shall thus be made ineligible as a member of the Assembly.  R.S.O. 1990, c. R.31, s. 11 (4). Section Amendments with date in force (d/m/y) 1993, c. 12, s. 6 - 01/10/1992 2002, c. 22, s. 174
- 01/01/2003
12 The taxes imposed by this Act, whether the purchase price be stipulated to be payable in cash or on terms or by instalments or otherwise, shall be collected at the time of the sale, or at the time of the promotional distribution of an admission, on the whole amount of the purchase price and be remitted to the Minister at the times and in the manner prescribed by the regulations.  R.S.O. 1990, c. R.31, s. 12; 1994, c. 13, s. 8 (1); 1996, c. 29, s. 28. Section Amendments with date in force (d/m/y) 1994, c. 13, s. 8 (1) - 23/06/1994; 1996, c. 29, s. 28 - 09/12/1996
13 (1) All taxes and all amounts collected as or on account of tax by a vendor under this Act shall, subject to subsections 2 (16) and (16.3), be remitted to the Minister at the time or times and in the manner prescribed by the regulations.  1994, c. 13, s. 10. Offence (2) Every person who contravenes subsection (1) is guilty of an offence and is liable on conviction to one or both of the following penalties in addition to any penalty otherwise provided by this Act: 1.  A fine that is, i.  a minimum of $100 or 25 per cent of the amount of tax and amounts collected as, or on account of, tax under this Act that were not remitted, whichever is greater, and ii.  a maximum of double the amount of tax and amounts collected as, or on account of, tax under this Act that were not remitted, if the maximum so calculated is greater than $100. 2.  Imprisonment for a term of not more than two years.  1998, c. 34, s. 94. Collector deemed vendor (3) Any person who collects any amount as or on account of tax shall be deemed to be a vendor for the purposes of subsection (1) and for the purposes of assessment, collection and enforcement of this Act.  1996, c. 29, s. 29. Section Amendments with date in force (d/m/y) 1994, c. 13, s. 10 - 23/06/1994; 1996, c. 29, s. 29 - 09/12/1996; 1998, c. 34, s. 94 - 18/12/1998 Compensation
15 (1) Every vendor shall make returns to the Minister and shall keep such records in the form and substance as are prescribed by the regulations, and any failure so to do constitutes an offence against this Act.  R.S.O. 1990, c. R.31, s. 15. Exception (2) A vendor is not required to file a return under subsection (1) in respect of a period commencing on or after July 1, 2010 unless the vendor, (a)  collected an amount as or on account of tax under this Act during the period; or (b)  was required under section 5 to have a permit during the period.  2010, c. 26, Sched. 17, s. 7. Section Amendments with date in force (d/m/y) 2010, c. 26, Sched. 17, s. 7 - 08/12/2010
15.1 (1) Every person who manufactures or produces for their own consumption or use tangible personal property whose fair value exceeds $50,000 in a fiscal year shall make a return to the Minister and remit the tax payable in respect of the tangible personal property manufactured during the period covered by the return.  1994, c. 13, s. 11. Exception (1.1) Despite subsection (1), no return is required in respect of tangible personal property manufactured after June 30, 2010.  2010, c. 26, Sched. 17, s. 8. When tax remittable (2) The tax required to be remitted under subsection (1) shall be remitted at the time or times and in the manner prescribed by the regulations.  1994, c. 13, s. 11. Penalty, not delivering return (3) Every person to whom this section applies who fails to deliver a return as required by this Act and the regulations shall pay a penalty of an amount equal to 5 per cent of the tax payable by the person for the period in respect of which the return should have been delivered.  1999, c. 9, s. 185. Penalty, not remitting tax (4) Every person to whom this section applies who delivers the return as required by this Act and the regulations but who fails to remit with that return the full amount of tax payable by the person as shown on the return shall pay a penalty of an amount equal to 5 per cent of the tax payable by the person and not remitted.  1999, c. 9, s. 185. One penalty (5) Where a penalty under subsection (3) has been assessed, no penalty for failing to deliver a return shall be assessed under subsection 32 (1) for that failure.  1999, c. 9, s. 185. Same (6) Where a penalty under subsection (4) has been assessed, no penalty for failing to remit tax payable by the person shall be assessed under subsection 32 (2) for that failure.  1999, c. 9, s. 185. Section Amendments with date in force (d/m/y) R.S.O. 1990, c. R.31, s. 15.1 (4) - no effect - see 1999, c. 9. s. 185 - 01/07/2000 1994, c. 13, s. 11 - 23/06/1994; 1999, c. 9, s. 185  - 01/07/2000 2010, c. 26, Sched. 17, s. 8 - 08/12/2010 Records
16 (1) Every manufacturer, wholesaler, importer, jobber, agent and vendor shall keep records of all their purchases and sales of tangible personal property whether for consumption or use or for resale which records clearly identify the persons to whom sales for resale are made, and any failure so to do constitutes an offence against this Act.  R.S.O. 1990, c. R.31, s. 16 (1). Records of vendors of taxable services (2) Every vendor of taxable services shall keep records of all purchases and sales made by the vendor of tangible personal property, and records of all purchases and sales made by the vendor of taxable services, whether for consumption, use or resale, and any failure to do so constitutes an offence under this Act.  R.S.O. 1990, c. R.31, s. 16 (2). Records of vendors who own or operate places of amusement (3) Every vendor who owns or operates a place of amusement in Ontario shall keep records of the charges made by that vendor for entry to the place of amusement and for every entry that is provided to that place as a promotional distribution, and any failure to do so constitutes an offence under this Act.  R.S.O. 1990, c. R.31, s. 16 (3). Records of vendors of insurance (3.1) Every vendor who sells a contract of insurance, receives reimbursement for premiums under a contract of group insurance or administers a benefits plan shall keep records containing such information as will enable the determination of the vendor’s liabilities and obligations under this Act, and any failure to do so constitutes an offence under this Act.  2010, c. 26, Sched. 17, s. 9. Deemed retail sales (4) Where any person whose records fail to clearly identify the persons to whom sales for resale are made, the sales of tangible personal property disclosed in the records shall be deemed to have been retail sales.  R.S.O. 1990, c. R.31, s. 16 (4). Same, sale of tobacco (5) If a wholesaler who does not hold a wholesaler permit under the Tobacco Tax Act sells tobacco (within the meaning of that Act) to persons for resale and, (a)  does not keep records that clearly identify the persons to whom the tobacco is sold for resale; or (b)  does not issue sales invoices to the persons to whom the tobacco is sold for resale, the sales of tobacco shall be deemed to have been retail sales.  1998, c. 34, s. 95. Section Amendments with date in force (d/m/y) 1998, c. 34, s. 95 - 18/12/1998 2010, c. 26, Sched. 17, s. 9 - 08/12/2010
19 (1) The Minister may assess any penalty payable by a vendor under subsection 32 (1) or (2) or by a person under subsection 15.1 (3) or (4) or any amounts owing by a person dealing with a non-resident contractor who fails to comply with subsection 39 (4).  1999, c. 9, s. 186. Notice of assessment under subs. (1) (2) Where the Minister has made an assessment under subsection (1), the Minister shall serve a notice of assessment on the vendor or the person dealing with the non-resident contractor by prepaid mail to his, her or its last known address or by personal service, requiring that the amount of the assessment made under subsection (1) be remitted to the Minister or otherwise accounted for.  R.S.O. 1990, c. R.31, s. 19 (2); O.C. 355/93. Assessment valid and binding (3) Subject to being vacated or varied on objection or appeal and subject to reassessment, an assessment made under this section shall be deemed to be valid and binding despite any error, defect or omission therein or in any proceeding under this Act relating thereto.  R.S.O. 1990, c. R.31, s. 19 (3). Payment (4) Every person assessed under this section shall remit to the Minister the amount assessed whether or not an objection to, or an appeal from, the assessment is outstanding.  R.S.O. 1990, c. R.31, s. 19 (4); 1994, c. 13, s. 14 (2). Section Amendments with date in force (d/m/y) 1994, c. 13, s. 14 (2) - 23/06/1994; 1999, c. 9, s. 186 - 01/07/2000 o/c. 355/93 - 03/02/1993 Other penalty assessments
21 (1) A debt due to the Crown under section 8.1 of the Financial Administration Act
in respect of a payment or remittance under this Act shall be deemed, when the Minister so assesses, to be tax payable under this Act by the taxpayer from whom the payment or remittance is payable, and may be collected and enforced as tax under the provisions of this Act, except that the provisions under sections 24 and 25 do not apply to this tax.  1994, c. 13, s. 16. (2-4) Repealed:  1994, c. 13, s. 16. Service on partnership or corporation (5) Where a person on whom a notice of assessment is to be served under this Act is a partnership or corporation, the notice of assessment may be served on a partner or the president, manager, secretary or other director, agent or representative thereof.  R.S.O. 1990, c. R.31, s. 21 (5). Section Amendments with date in force (d/m/y) 1994, c. 13, s. 16 - 23/06/1994
24 (1) A person who objects to an assessment made against the person under section 18, subsection 19 (1) or section 20 or to a statement under section 20 that is served on the person may, within 180 days from the day of mailing of the statement or notice of assessment, serve on the Minister a notice of objection in the form approved by the Minister. Facts and reasons to be given (1.1) The notice of objection shall, (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. Same (1.2) 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 shall be deemed to have complied with clause (1.1) (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. Limitation (1.3) A person shall not raise, by way of objection under this section to a fresh statement or reassessment or to a variation of an assessment or statement under subsection (4), any issue that the person is not entitled to raise by way of appeal under section 25 in respect of the fresh statement or reassessment or of a variation of the assessment or statement.  1997, c. 43, Sched. D, s. 8 (1). Service (2) A notice of objection under this section shall be served by being sent by registered mail addressed to the Minister or by such other method of service as the Minister prescribes.  R.S.O. 1990, c. R.31, s. 24 (2); 1997, c. 43, Sched. D, s. 8 (2). Computation of time (3) For the purpose of calculating the number of days mentioned in subsection (1), (1.2) or 25 (1), the day on which a notice of assessment or statement is mailed under subsection (1), a request is made under subsection (1.2) or a notification is given under subsection (4) is the date stated in the notice of assessment, statement, request or notification.  1997, c. 43, Sched. D, s. 8 (3). Reconsideration (4) Upon receipt of the notice of objection, the Minister shall with all due dispatch reconsider the assessment or statement objected to and vacate, confirm or vary the assessment or statement, or reassess or serve a fresh statement, and the Minister shall thereupon notify the person making the objection of his or her action in writing.  R.S.O. 1990, c. R.31, s. 24 (4); 1997, c. 43, Sched. D, s. 8 (4). Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. D, s. 8 (1-4) - 18/12/1997
26 The Minister shall with all due dispatch serve on the person appealing and file in the court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of such further allegations of fact and all statutory provisions and reasons as he or she intends to rely on, and where the Minister has failed to serve the reply within 180 days from the date of service upon him or her of the notice of appeal, the appellant may, upon twenty-one days notice to the Minister, bring a motion before a judge of the Superior Court of Justice for an order requiring the reply to be served within such time as the judge shall order, and the judge may, if he or she considers it proper in the circumstances, also order that, upon failure by the Minister to serve the reply in the time specified in the order, the assessment or statement with respect to which the appeal is taken shall be vacated and any tax paid pursuant to such assessment, or any refund disallowed pursuant to such statement, shall be repaid or refunded to the appellant but nothing in this section revives an appeal that is void or affects a statement or assessment that has become valid and binding under subsection 18 (8), subsection 19 (3) or subsection 20 (9).  R.S.O. 1990, c. R.31, s. 26; 1999, c. 9, s. 187; 2001, c. 23, s. 199. Section Amendments with date in force (d/m/y) 1999, c. 9, s. 187 - 14/12/1999 2001, c. 23, s. 199
- 05/12/2001
27 (1) Upon the filing of the material referred to in section 26 with the Superior Court of Justice, the matter shall be deemed to be an action in the court.  R.S.O. 1990, c. R.31, s. 27 (1); 2001, c. 23, s. 200. Facts not set out may be pleaded (2) Any fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in such manner and upon such terms as the court may direct.  R.S.O. 1990, c. R.31, s. 27 (2). Disposal of appeal (3) The court may dispose of the appeal by, (a)  dismissing it; (b)  allowing it; or (c)  allowing it, and, (i)  vacating the assessment, (ii)  varying the assessment, (iii)  restoring the assessment, or (iv)  referring the assessment back to the Minister for reconsideration and reassessment.  R.S.O. 1990, c. R.31, s. 27 (3). Court may order payment of tax, etc. (4) The court may, in delivering judgment disposing of an appeal, order payment or refund of tax by the appellant or the Minister, as the case may be, and may make such order as to costs as is considered proper.  R.S.O. 1990, c. R.31, s. 27 (4); 1994, c. 13, s. 8 (1). Section Amendments with date in force (d/m/y) 1994, c. 13, s. 8 (1) - 23/06/1994 2001, c. 23, s. 200
- 05/12/2001
27.1 (1) If the person appealing fails to set the appeal down for trial within seven years after it is instituted under section 25, the Minister may move to the Superior Court of Justice for an order dismissing the appeal for delay.  2011, c. 9, Sched. 37, s. 4. Notice of motion (2) The Minister shall give written notice of a motion under subsection (1) to the person appealing at least 21 days before the motion is made.  2011, c. 9, Sched. 37, s. 4. Order (3) At the hearing of the motion under subsection (1), the person appealing shall show cause why the appeal should not be dismissed for delay and the court may, (a)  if it is not satisfied that the appeal should proceed, dismiss the appeal for delay with or without costs; or (b)  if it is satisfied that the appeal should proceed, (i)  set time periods for completion of the remaining steps necessary to have the appeal placed on a trial list and order that it be placed on a trial list within a specified time, or (ii)  make such other order as is just.  2011, c. 9, Sched. 37, s. 4. Setting aside dismissal (4) An order dismissing an appeal under this section may be set aside in accordance with the Rules of Civil Procedure.  2011, c. 9, Sched. 37, s. 4. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 37, s. 4 - 12/05/2011
28 Proceedings pursuant to sections 25, 26, 27 and 29 shall be closed to the public on request made to the court by the person appealing or by the Minister.  R.S.O. 1990, c. R.31, s. 28.
29 The practice and procedure of the Superior Court of Justice, including the right of appeal and the practice and procedure relating to appeals, apply to every matter deemed to be an action under section 25, and every judgment and order given or made in every such action may be enforced in the same manner and by the like process as a judgment or order given or made in an action commenced in the court.  R.S.O. 1990, c. R.31, s. 29; 2001, c. 23, s. 201. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 201
- 05/12/2001
29.1 (1) If the following conditions are satisfied, a person may make an application under subrule 14.05 (2) of the Rules of Civil Procedure to a judge of the Superior Court of Justice: 1.  The application is to determine one or more issues of law that depend solely on the interpretation of, i.  this Act or the regulations, or ii.  this Act or the regulations and another Ontario statute or regulation. 2.  The Minister has indicated in writing that the Minister is satisfied that it is in the public interest for the applicant to make the application. 3.  The Minister and the applicant have executed a statement of agreed facts on which they both intend to rely and the applicant files the statement as part of the applicant’s application record. 4.  No facts remain in dispute between the Minister and the applicant that either of them believes may be relevant to the determination of any issue of law that is a subject of the application.  2006, c. 33, Sched. Z.4, s. 6. Application of rule 38.10, Rules of Civil Procedure (2) Rule 38.10 of the Rules of Civil Procedure does not apply to an application referred to in this section, except that the presiding judge may, on the hearing of the application, adjourn the application in whole or in part and with or without terms under clause 38.10 (1) (a).  2006, c. 33, Sched. Z.4, s. 6. Disposition of application (3) The court may dispose of an application that is authorized under this section by, (a)  making a declaration of law in respect of one or more issues of law forming the subject of the application; (b)  declining to make a declaration of law in respect of any of the issues of law forming the subject of the application; or (c)  dismissing the application.  2006, c. 33, Sched. Z.4, s. 6. Effect of declaration of law (4) No declaration of law made on an application under this section, (a)  shall be binding on the Minister and the applicant except in relation to the facts agreed to by them in the proceeding; or (b)  shall otherwise affect the rights of the Minister or the applicant in any appeal instituted under this Act.  2006, c. 33, Sched. Z.4, s. 6. No applications under subrule 14.05 (3) (5) No person other than the Minister may bring an application under subrule 14.05 (3) of the Rules of Civil Procedure on or after the day this section comes into force, in respect of any matter arising under this Act.  2006, c. 33, Sched. Z.4, s. 6. Other proceedings (6) On the motion of the Minister, the court shall dismiss a proceeding commenced by an application under rule 14.05 of the Rules of Civil Procedure relating to a matter under this Act or the regulations if any condition in subsection (1) has not been satisfied or the application is prohibited under subsection (5).  2006, c. 33, Sched. Z.4, s. 6. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. Z.4, s. 6 - 20/12/2006
30 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.  R.S.O. 1990, c. R.31, s. 30.
33 The Minister may enlarge the time for making any return before or after the time for making it.  R.S.O. 1990, c. R.31, s. 33.
34 (1) If on a particular date a debt as calculated under subsection (2) is payable by any person, the person shall be charged interest payable to the Minister at the prescribed rate and calculated in the prescribed manner on the amount of the debt from that date to the date the amount is received by the Minister.  R.S.O. 1990, c. R.31, s. 34 (1); 1994, c. 13, s. 8 (1). Calculation (2) The amount of the debt payable by a person under this Act at a particular date is the amount by which, (a)  the aggregate of, (i)  all tax under this Act collectable by the person as a vendor or payable by the person as a purchaser or registrant before that date, (ii)  all amounts or penalties or both assessed under this Act against the person at any time before that date, and (iii)  the total of all amounts of interest charged under this section against the person in respect of a period of time ending before that date, exceeds, (b)  the aggregate of, (i)  the amount of all taxes remitted or paid by the person under this Act prior to that date, and (ii)  the total of all amounts of interest credited to the person in respect of a period of time ending before that date.  R.S.O. 1990, c. R.31, s. 34 (2); 2001, c. 23, s. 204. Compounding (3) The interest under subsection (1) shall be computed and compounded daily or as otherwise prescribed by the Minister to the date on which it is paid.  R.S.O. 1990, c. R.31, s. 34 (3). Minimum liability (4) Where the amount of interest is less than a minimum amount to be determined from time to time by the Minister, no interest shall be paid under this section.  1994, c. 13, s. 20. Interest on penalties (5) For the purposes of this section, interest payable on all penalties imposed by this Act shall be calculated from the date the default to which they apply first occurred.  1994, c. 13, s. 20. Exception, tax payable under s. 3 (6) Despite subsections (1) and (3), the interest payable under this section in respect of tax payable under section 3 shall be, (a)  charged at the rate prescribed by the regulations made under subsection 28.2 (5) of the Fuel Tax Act; and (b)  calculated in the manner prescribed by the regulations under subsection 28.2 (5) of the Fuel Tax Act.  2004, c. 31, Sched. 33, s. 5. Section Amendments with date in force (d/m/y) 1994, c. 13, s. 8 (1) - 23/06/1994; 1994, c. 13, s. 20 - 23/06/1994 2001, c. 23, s. 204
- 01/10/2001 2004, c. 31, Sched. 33, s. 5 - 16/12/2004
37 (1) Upon default of payment by a vendor, purchaser or registrant of any tax collectable or payable under this Act or upon default of the payment of tax by a person dealing with a non-resident contractor who fails to comply with subsection 39 (4), (a)  the Minister may bring an action for the recovery thereof 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; (b)  the Minister may issue a warrant, directed to the sheriff for an area in which any property of a person liable to make a payment or remittance under this Act is located or situate, to enforce payment of the following amounts and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice: (i)  any amount required under this Act to be paid by the person, (ii)  interest on that amount from the date of the issue of the warrant, and (iii)  the costs, expenses and poundage of the sheriff.  R.S.O. 1990, c. R.31, s. 37 (1); 2001, c. 23, s. 206; 2011, c. 9, Sched. 37, s. 7. 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. 17, s. 12. Security for tax (2) Where the Minister considers it advisable to do so, the Minister may accept security for the payment of taxes in any form that the Minister considers satisfactory.  R.S.O. 1990, c. R.31, s. 37 (2). Proof of compliance (3) An affidavit of the Minister or an officer of the Ministry of Finance as to compliance with this Act or the failure of any person, partnership, syndicate, trust or corporation to comply with this Act is proof, in the absence of evidence to the contrary, of the facts set out in the affidavit, without proof of the signature or office of the person making the affidavit.  1993, c. 12, s. 11 (1); 1994, c. 13, s. 8 (2). Notice (4) An affidavit mentioned in subsection (3) may be introduced in evidence without notice despite section 35 of the Evidence Act.  1993, c. 12, s. 11 (1). Right to cross-examine (5) A party against whom affidavit evidence under subsection (3) is adduced may, with leave of the court, require the attendance of the deponent for the purposes of cross-examination.  1993, c. 12, s. 11 (2). Section Amendments with date in force (d/m/y) 1993, c. 12, s. 11 (1, 2) - 29/07/1993; 1994, c. 13, s. 8 (2) - 23/06/1994 2001, c. 23, s. 206 (1)
- 01/10/2001; 2001, c. 23, s. 206 (2)
- 05/12/2001 2010, c. 26, Sched. 17, s. 12 - 08/12/2010 2011, c. 9, Sched. 37, s. 7 - 12/05/2011
37.1 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 37 (1) (a) for the recovery of tax, interest and penalties. 4.  Issuance and execution of a warrant referred to under clause 37 (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. 37, s. 8. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 37, s. 8 - 12/05/2011
38 The use of any of the remedies provided by sections 36 and 37 does not bar or affect any of the other remedies therein provided, and the remedies provided by this Act for the recovery and enforcement of the payment of any tax imposed by 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 otherwise.  R.S.O. 1990, c. R.31, s. 38.
40 (1) No vendor shall advertise or post or otherwise quote a price that includes the tax imposed by this Act unless the vendor specifies separately the amount of the tax payable under this Act, and no vendor shall hold out or state to the public or to any purchaser, directly or indirectly, that the tax or any part thereof imposed by this Act will be assumed or absorbed by such vendor or that it will not be considered as an element in the price to the purchaser or, if added, that it or any part thereof will be refunded.  R.S.O. 1990, c. R.31, s. 40 (1). Where advertised price may include tax (2) Despite subsection (1), the Minister may, where he or she considers it appropriate, authorize a vendor to advertise or quote a price that includes the tax imposed by this Act but only where the amount or rate of the tax so included is separately specified in such manner as the Minister requires and the Minister may specify such other conditions with respect to the advertisement or quotation that the vendor must satisfy.  R.S.O. 1990, c. R.31, s. 40 (2). Same (3) Where a vendor collects the fee for the use of a commercial parking space through the use of a meter or other device that takes coins or tokens, the vendor may advertise or quote a price that includes the tax imposed by this Act.  1994, c. 13, s. 22. Disclosure requirement re tax included price advertised (4) If the Minister authorizes a vendor under subsection (2) to advertise or quote a price for tangible personal property, a taxable service or an admission that includes the tax imposed under this Act, the price advertised or quoted is deemed to include the tax that would have been imposed under this Act but for section 2.0.0.1 if, (a)  the consideration for the tangible personal property, taxable service or admission, (i)  becomes due after October 14, 2009 and before May 1, 2010, or (ii)  is paid after October 14, 2009 and before May 1, 2010 without having become due; and (b)  the vendor has not disclosed in writing to the purchaser the amount of tax, if any, that is included in the price advertised or quoted.  2009, c. 34, Sched. R, s. 15. Section Amendments with date in force (d/m/y) 1994, c. 13, s. 22 - 01/07/1993 2009, c. 34, Sched. R, s. 15 - 15/12/2009 Offences
41 (1) Every person who has failed to deliver a return as and when required by this Act or the regulations is guilty of an offence and on conviction is liable to a fine of not less than $50 for each day during which the default continues.  R.S.O. 1990, c. R.31, s. 41 (1); 1994, c. 13, s. 23. Records, investigations, inquiries (2) Every person who contravenes section 16 or 31 is guilty of an offence and on conviction is liable to a fine of $50 for each day during which the default continues.  R.S.O. 1990, c. R.31, s. 41 (2). Section Amendments with date in force (d/m/y) 1994, c. 13, s. 23 - 23/06/1994
42 Any officer, director or agent of a corporation, or any other person, who directed, authorized, assented to, acquiesced in or participated in the commission of any act by the corporation which is an offence under this Act, or the omission of any act the omission of which is an offence under this Act, is guilty of an offence and on conviction is liable to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted of any offence under this Act.  R.S.O. 1990, c. R.31, s. 42.