jswizzle3737/ontario_laws_and_regs huggingface dataset:
44 (1) Subject to subsection (2), any person who contravenes this Act or the regulations is guilty of an offence and, upon conviction, is liable, where no other penalty is provided for the offence, to a fine of not less than $50 and not more than $5,000.  R.S.O. 1990, c. R.31, s. 44 (1). Failure to collect tax (2) Every person who fails to collect the tax imposed by this Act is guilty of an offence and is liable on conviction to a fine equal to the amount of the tax that should have been collected as determined under subsection (3) and, in addition, an amount not less than $50 and not more than $2,000.  R.S.O. 1990, c. R.31, s. 44 (2); 1993, c. 12, s. 12. Idem (3) The Minister shall determine the amount of the tax referred to in subsection (2) from such information as is available to him or her and shall issue a certificate as to the amount, but, except where he or she deems there has been deliberate evasion of this Act, the Minister shall not consider a period of more than four years in determining the amount of the tax referred to. Idem (4) In any prosecution under subsection (2), a certificate signed or purported to be signed by the Minister stating the amount of tax that should have been collected is proof, in the absence of evidence to the contrary, of the amount of tax that should have been collected and of the authority of the person giving or making the certificate without any proof of appointment or signature. Idem (5) Any information in respect of an offence under this Act may be for one or more than one offence, and no information, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences. Idem (6) Neither the application of any provision of this section nor the enforcement of any penalty hereunder suspends or affects any remedy for the recovery of any tax payable under this Act.  R.S.O. 1990, c. R.31, s. 44 (3-6). Disposition of fines (7) Fines imposed under this Act shall be paid to the Minister on behalf of Her Majesty in right of Ontario.  R.S.O. 1990, c. R.31, s. 44 (7); 1994, c. 13, s. 8 (1). Default in paying fine (8) Where a fine provided for in this Act is imposed on any person as the result of the person’s conviction for the commission of an offence against this Act, a sentence of imprisonment for not more than one year in default of payment of the fine may also be imposed on such person.  R.S.O. 1990, c. R.31, s. 44 (8). Section Amendments with date in force (d/m/y) 1993, c. 12, s. 12 - 29/07/1993; 1994, c. 13, s. 8 (1) - 23/06/1994
45 In any prosecution for failure to pay the tax or collect or remit the tax, the onus of proving that the tax was paid, collected or remitted, as the case may be, to the Minister is upon the accused.  R.S.O. 1990, c. R.31, s. 45.
46 A proceeding to prosecute an offence against this Act shall be commenced within six years of the time when the matter of the offence arose.  R.S.O. 1990, c. R.31, s. 46.
47 (1) In a prosecution against a vendor under this Act, a copy of the application filed by a vendor for a permit under section 5, including an application made electronically and reproduced from data stored electronically, purporting to be certified by an official of the Ministry of Finance having access to the records of the vendor maintained by the Ministry, is proof, in the absence of evidence to the contrary, that the person charged is a vendor under this Act and a copy of a return filed by the vendor, similarly certified, is proof, in the absence of evidence to the contrary, that the vendor collected the tax specified in the return.  1997, c. 43, Sched. D, s. 13. Same (2) If a vendor is described as a partnership on an application form for a permit under section 5, a copy of the application form certified as mentioned in subsection (1) is proof, in the absence of evidence to the contrary, that the persons named therein are members of the partnership and a copy of a return filed by the partnership, certified as mentioned in subsection (1), is proof, in the absence of evidence to the contrary, that the partnership collected the tax specified in the return.  1993, c. 12, s. 13. Section Amendments with date in force (d/m/y) 1993, c. 12, s. 13 - 29/07/1993; 1997, c. 43, Sched. D, s. 13 - 18/12/1997 Regulations
49 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, s. 22 (10). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 22 (10) - 10/10/1997 Comprehensive Integrated Tax Coordination Agreement
50 (1) The Comprehensive Integrated Tax Coordination Agreement dated November 9, 2009, between the Minister on behalf of the Crown in right of Ontario and the Minister of Finance for Canada on behalf of the Government of Canada, is ratified and confirmed.  2009, c. 34, Sched. R, s. 17. Amendments (2) The Minister may at any time enter into an agreement with the Minister of Finance for Canada on behalf of the Government of Canada to amend the agreement or any amending agreement.  2009, c. 34, Sched. R, s. 17. Other agreements or arrangements (3) The Minister and the Minister of Revenue may, on behalf of the Crown in right of Ontario, enter into such other agreements or arrangements with the Government of Canada as either of them considers necessary or advisable respecting any matter relating to the Comprehensive Integrated Tax Coordination Agreement and its implementation.  2009, c. 34, Sched. R, s. 17. Minister may make payments (4) The Minister is authorized to make payments from the Consolidated Revenue Fund in accordance with the Comprehensive Integrated Tax Coordination Agreement and any agreement entered into under subsection (3) from amounts appropriated by the Legislature for those purposes.  2009, c. 34, Sched. R, s. 17. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. R, s. 17 - 15/12/2009 Point of sale rebates
51.1 (1) The Minister may, by regulation, provide for credits and payments to be made to an Indian, a band or a council of the band in respect of the provincial component of the tax that is paid or payable on or after September 1, 2010 under Part IX of the Excise Tax Act (Canada) in respect of Ontario.  2010, c. 26, Sched. 17, s. 14. Authority to pay (2) A regulation under subsection (1) may authorize the Minister of Finance to make payments out of the Consolidated Revenue Fund to an Indian, a band or a council of the band and may authorize the Federal Minister or a supplier to credit or pay an amount on behalf of the Crown in right of Ontario.  2010, c. 26, Sched. 17, s. 14. Obligation to repay (3) If a person receives a credit or payment under a regulation under subsection (1) to which the person is not entitled, the person shall pay to the Minister the amount to which the person was not entitled.  2010, c. 26, Sched. 17, s. 14. Same (4) This Act applies in respect of an amount payable to the Minister under subsection (3) as if the person were a purchaser and as if the amount were a tax payable under this Act.  2010, c. 26, Sched. 17, s. 14. Same (5) An amount payable under subsection (3) that has not been paid to the Minister constitutes a debt to the Crown in right of Ontario and may be recovered by way of deduction or set-off or in proceedings commenced at any time in a court of competent jurisdiction or in any other manner provided by this Act.  2010, c. 26, Sched. 17, s. 14. Deduction or set-off from payment to Ontario (6) Subsections 51 (9) and (10) apply, with necessary modifications, with respect to amounts credited or paid under this section by the Federal Minister.  2010, c. 26, Sched. 17, s. 14. Interpretation (7) Expressions used in this section have the same meaning as in section 51 unless the context requires otherwise.  2010, c. 26, Sched. 17, s. 14. Transition (8) Ontario Regulation 317/10 (Rebates for First Nations in Ontario) is deemed to have been made under this section.  2010, c. 26, Sched. 17, s. 14. Section Amendments with date in force (d/m/y) 2010, c. 26, Sched. 17, s. 14 - 08/12/2010 Regulations
52 (1) The Minister may make regulations providing for transitional matters which, in the opinion of the Minister, are necessary or desirable, (a)  to facilitate the implementation of the tax in respect of Ontario imposed under Part IX of the Excise Tax Act (Canada); (b)  to facilitate the transition from a tax imposed under this Act to a tax imposed under Part IX of the Excise Tax Act (Canada).  2009, c. 34, Sched. R, s. 17. Same (2) Without limiting the generality of subsection (1), the Minister may make regulations, (a)  prescribing for the purposes of any provision in this Act a date that is later than a date set out, (i)  in the provision in this Act, or (ii)  in a regulation previously made under this clause; (b)  providing for the rebate in whole or in part of tax paid under section 2 on construction materials that are purchased by a contractor, held in the contractor’s inventory at the end of the day on June 30, 2010 and used after that day in a contract to which the tax under subsection 165 (2) of the Excise Tax Act (Canada) applies to repair or improve a residential building, and prescribing the conditions that must be satisfied for the rebate to be made, including, (i)  persons to whom rebates are payable, (ii)  the manner of determining the amount of a rebate, (iii)  the class or classes of residential property that qualify for the purposes of the rebate, (iv)  requirements regarding construction material held in inventory at the end of the day on June 30, 2010, (v)  requiring that all applications for rebates must be made to the Minister before January 1, 2011, and (vi)  requirements with respect to the nature of the services provided under the contract under which the construction material is used; (c)  providing for the rebate of all or part of the tax under section 2 that is paid by a specified purchaser pursuant to section 2.0.0.1 if double taxation has resulted from the payment of tax by the specified purchaser under subsection 165 (2) of the Excise Tax Act (Canada), and providing for terms and conditions on which the rebate may be made.  2009, c. 34, Sched. R, s. 17; 2010, c. 1, Sched. 25, s. 11. Prescribed date applies (3) If the Minister prescribes a date under clause (2) (a), the prescribed date applies for all purposes instead of the date it replaces.  2009, c. 34, Sched. R, s. 17. Other matters (4) The Minister may make regulations prescribing additional requirements that apply to suppliers relating to point of sale rebates under subsection 51 (2).  2009, c. 34, Sched. R, s. 17. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. R, s. 17 - 15/12/2009 2010, c. 1, Sched. 25, s. 11 - 18/05/2010 ______________  Français