jswizzle3737/ontario_laws_and_regs huggingface dataset:
104.5 If a corporation’s first taxation year after incorporation ends after December 31, 2008, the corporation may request from the Minister of Research and Innovation at any time before the end of its first taxation year after incorporation a preliminary determination of the following matters, but no preliminary determination made under this section is binding on the Minister of Research and Innovation: 1. Whether the proposed business of the corporation would be an eligible commercialization business. 2. Whether property to be owned or used by the corporation in the proposed business is eligible intellectual property. 3. Whether a particular entity is a qualifying institute.  2008, c. 24, s. 5. Section Amendments with date in force (d/m/y) 2008, c. 24, s. 5
- 10/12/2008
104.7 (1) If, after a refund under this Part is paid to a corporation, it is subsequently determined that the corporation received a refund to which it was not entitled or received an amount greater than the amount of the refund to which it is entitled, the corporation shall, (a) repay the amount or the excess amount, as the case may be, to the Minister of Revenue; and (b) pay interest to the Minister of Revenue on the amount or excess amount, as the case may be, computed under this Act as if the amount or excess amount were tax payable under Division B or C of Part III from the day the amount or excess amount was paid to the corporation to the day it is repaid to the Minister of Revenue.  2008, c. 24, s. 5. Exception re: interest (2) Despite clause (1) (b), interest shall not be payable by a corporation where the amount or excess amount determined under subsection (1) is the result of the corporation claiming a deduction under section 111 of the Federal Act as it applies for the purposes of this Act, in respect of a loss for a subsequent taxation year.  2008, c. 24, s. 5. Collection (3) All amounts repayable and payable to the Minister of Revenue under subsection (1) constitute a debt to the Crown and may be recovered by way of deduction or set-off or may be recovered in any court of competent jurisdiction in proceedings commenced at any time.  2008, c. 24, s. 5. No time limit (4) Section 112 does not apply with respect to any amount repayable to the Minister of Revenue under this Part, and an amount repayable to the Minister of Revenue under this Part is deemed to be taxes owing to the Crown for the purposes of clause 16 (1) (i) of the Limitations Act, 2002.  2008, c. 24, s. 5. Section Amendments with date in force (d/m/y) 2008, c. 24, s. 5
- 10/12/2008
104.8 A corporation that applies for a certificate of eligibility or a refund under this Part for a taxation year when it knew or ought to have known that it is not eligible for a refund under this Part for the year is guilty of an offence and is liable on conviction to a fine of up to twice the sum of, (a) the amount of tax payable by the corporation for the year under Division B of Part III; and (b) the amount of tax payable by the corporation for the year under Division C of Part III.  2008, c. 24, s. 5. Section Amendments with date in force (d/m/y) 2008, c. 24, s. 5
- 10/12/2008
104.9 (1) With the approval of the Lieutenant Governor in Council, the Minister of Revenue may, on behalf of the Crown in right of Ontario, enter into an agreement with the Crown in right of Canada under which the Canada Revenue Agency will exercise powers and duties of the Minister of Revenue and the Minister of Research and Innovation for the purposes of this Part.  2008, c. 24, s. 5. Effect of agreement (2) If an agreement under subsection (1) is entered into, the Canada Revenue Agency, on behalf of and as agent of the Minister of Revenue and the Minister of Research and Innovation, is authorized, subject to the provisions of the agreement, to exercise the powers and perform the duties under this Part of the Minister of Revenue and the Minister of Research and Innovation to which the agreement applies.  2008, c. 24, s. 5. Payment of fees under agreement (3) All fees and other amounts payable to the Canada Revenue Agency under an agreement entered into under subsection (1) are a charge on and payable out of the Consolidated Revenue Fund.  2008, c. 24, s. 5. Section Amendments with date in force (d/m/y) 2008, c. 24, s. 5
- 10/12/2008
104.10 (1) The Lieutenant Governor in Council may make regulations defining any word or expression used in this Part that is not already expressly defined in this Act.  2008, c. 24, s. 5. Same (2) The Ontario Minister may make regulations, (a) prescribing anything referred to in this Part as prescribed by the Ontario Minister; (b) governing the provision of such information by corporations as may be required for the purpose of administering and enforcing this Part.  2008, c. 24, s. 5. Section Amendments with date in force (d/m/y) 2008, c. 24, s. 5
- 10/12/2008 Part v.3   ontario sales tax credit
104.10.1 The Ontario sales tax credit established under this Part is discontinued on July 1, 2012.  2011, c. 9, Sched. 40, s. 9. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 40, s. 9 - 12/05/2011
104.13 In this Part, “beer” has the meaning assigned by subsection 17 (1) of the
Liquor Tax Act, 1996; (“bière”) “beer manufacturer” means a corporation, other than a licensee who holds a licence with a brew pub endorsement, (a) that, at a permanent establishment in Ontario, makes beer in commercial quantities all or part of which is sold in Ontario, (b) that carries on a business of selling, marketing or distributing beer at a permanent establishment in Ontario and satisfies the conditions prescribed by the Minister of Finance, or (c) that satisfies the conditions prescribed by the Minister of Finance; (“fabricant de bière”) “draft beer” means beer made by a beer manufacturer other than non-draft beer; (“bière pression”) “licence” means a licence or permit issued under the Liquor Licence and Control Act, 2019; (“permis”) “licensee” means a person who holds a licence; (“titulaire de permis”) “non-draft beer” means beer made by a beer manufacturer for sale in containers each of which has a capacity of less than 18 litres; (“bière non pression”) “production year” has the same meaning as in subsection 17 (1) of the Liquor Tax Act, 1996; (“année de production”) “sales year” has the same meaning as in subsection 17 (1) of the Liquor Tax Act, 1996. (“année de ventes”)  2010, c. 1, Sched. 29, s. 24; 2011, c. 9, Sched. 40, s. 12; 2018, c. 12, Sched. 2, s. 61 (1); 2019, c. 15, Sched. 2, s. 32; 2019, c. 15, Sched. 22, s. 103. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 29, s. 24 - 01/07/2010 2011, c. 9, Sched. 40, s. 12 - 12/05/2011 2018, c. 12, Sched. 2, s. 61 (1) - 16/11/2018 2019, c. 15, Sched. 2, s. 32 - 29/11/2021; 2019, c. 15, Sched. 22, s. 103 - 29/11/2021
104.15 (1) A sale of beer is an eligible sale in respect of a qualifying corporation for the purposes of this Part if the sale is made in Ontario and the following conditions are satisfied: 1. The beer was made by the qualifying corporation. 2. The sale of the beer is to a person who is a purchaser within the meaning of subsection 17 (1) of the Liquor Tax Act, 1996 or who is deemed to be a purchaser with respect to the sale under subsection 17 (2) of that Act. 3. The sale is made by one of the following: i. the qualifying corporation, ii. Brewers Retail Inc., iii. the Liquor Control Board of Ontario, iv. a licensee, v. an agent of the LCBO operating a retail store pursuant to paragraph 1 of section 3 of the Liquor Control Board of Ontario Act, 2019, vi. a member of a class of persons prescribed by the Minister of Finance. 4. The sale satisfies any conditions prescribed by the Minister of Finance. 5. The sale is not, i. a sale of beer by a duty-free shop within the meaning of subsection 2 (1) of the Customs Act
(Canada), or ii. a sale that satisfies the conditions prescribed by the Minister of Finance.  2010, c. 1, Sched. 29, s. 24; 2018, c. 12, Sched. 2, s. 61 (3); 2019, c. 15, Sched. 2, s. 32; 2019, c. 15, Sched. 21, s. 22. Limitation respecting inclusions, deductions (2) In calculating a corporation’s eligible sales in respect of a sales year, no amount may be included or deducted to the extent that the amount has already been included or deducted in calculating eligible sales in respect of the sales year or a preceding sales year.  2010, c. 1, Sched. 29, s. 24. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 29, s. 24 - 01/07/2010 2018, c. 12, Sched. 2, s. 61 (3) - 16/11/2018 2019, c. 15, Sched. 2, s. 32 - 29/11/2021; 2019, c. 15, Sched. 21, s. 22- 29/11/2021
104.18 (1) With the approval of the Lieutenant Governor in Council, the Minister of Revenue may, on behalf of the Crown in right of Ontario, enter into an agreement with the Crown in right of Canada under which the Canada Revenue Agency, as agent for the Minister of Ontario, will exercise some or all of the powers of the Minister of Revenue under this Part and perform some or all of the duties of the Minister of Revenue under this Part.  2010, c. 1, Sched. 29, s. 24. Effect of agreement (2) If an agreement under subsection (1) is entered into, the Canada Revenue Agency, on behalf of and as agent of the Minister of Revenue is authorized, subject to the provisions of the agreement, to exercise the powers and perform the duties of the Minister of Revenue under this Part.  2010, c. 1, Sched. 29, s. 24. Payment of fees under agreement (3) All fees and other amounts payable to the Canada Revenue Agency under an agreement entered into under subsection (1) are a charge on and payable out of the Consolidated Revenue Fund.  2010, c. 1, Sched. 29, s. 24. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 29, s. 24 - 01/07/2010 PART V.6   NORTHERN ONTARIO ENERGY Credit
104.18.1 The Northern Ontario energy credit established under this Part is discontinued on July 1, 2012.  2011, c. 9, Sched. 40, s. 14. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 40, s. 14 - 12/05/2011
104.20 (1) The Ontario Minister may pay a Northern Ontario energy credit to an individual for a specified month after June 2011 if the individual is deemed under this Part to have made an overpayment of tax under this Act for the specified month and if the requirements of this Part are satisfied.  2010, c. 13, s. 1. Notice (2) If the Ontario Minister determines that an individual is entitled to a Northern Ontario energy credit under this Part, the Ontario Minister shall send a notice to the individual setting out the amount of the payments to which the individual is entitled.  2010, c. 26, Sched. 20, s. 13. Section Amendments with date in force (d/m/y) 2010, c. 13, s. 1
- 08/06/2010; 2010, c. 26, Sched. 20, s. 13 - 08/12/2010
104.21 (1) An individual is deemed to have made an overpayment of tax under this Act for a specified month in respect of a base taxation year and is eligible to receive a Northern Ontario energy credit in respect of the overpayment if all of the following conditions are satisfied: 1. The individual is an eligible individual for the specified month. 1.1 On the last day of the applicable base taxation year, the individual had a designated principal residence in Northern Ontario and was resident in Northern Ontario. 2. The individual and, if required by the Ontario Minister, the individual’s qualified relation have each filed a return of income under this Act for the base taxation year. 3. The individual, the individual’s qualified relation, or a person on behalf of the individual or the individual’s qualified relation, i. paid municipal tax, rent or other amounts in respect of a designated principal residence of the individual for the base taxation year that would be included in computing the individual’s occupancy cost for the purposes of section 98, if the designated principal residence is situated in Northern Ontario, ii. paid taxes, charges or rates, as may be prescribed by the Minister of Finance, in respect of a designated principal residence of the individual for the base taxation year, if the designated principal residence is situated in Northern Ontario, iii. paid an amount in respect of the supply of electricity or other source of energy to the individual’s designated principal residence for the base taxation year, if the residence is situated on a reserve in Northern Ontario, or iv. paid an amount for the individual’s accommodation at any time in the base taxation year in a designated long-term care home, if it is situated in Northern Ontario. 4. The Ontario Minister has not paid a Northern Ontario energy credit to a person who is the individual’s qualified relation for the specified month.  2010, c. 13, s. 1; 2010, c. 26, Sched. 20, s. 14 (1, 2); 2011, c. 9, Sched. 40, s. 16. If individual and qualified relation would both qualify (2) If an individual is a qualified relation of another individual, in relation to a specified month, only one of them is an eligible individual in relation to the specified month and if both of them claim to be eligible individuals, the individual that the Ontario Minister designates is the eligible individual in relation to that specified month.  2010, c. 13, s. 1. Receipt of grant under s. 104.1 (3) If an individual has a qualified relation on December 31 of a base taxation year and receives a grant under section 104.1 for that year, the individual and not the individual’s qualified relation may receive an amount payable under this Part for a specified month in respect of the base taxation year.  2010, c. 26, Sched. 20, s. 14 (3). Section Amendments with date in force (d/m/y) 2010, c. 13, s. 1
- 08/06/2010; 2010, c. 26, Sched. 20, s. 14 (1-3) - 08/12/2010 2011, c. 9, Sched. 40, s. 16 - 12/05/2011
104.23 (1) No interest is payable on the amount of a Northern Ontario energy credit paid by the Ontario Minister under this Part or repayable by an individual under this Part.  2010, c. 13, s. 1. Repayment (2) If it is determined that an individual received payment of an instalment of a Northern Ontario energy credit to which he or she is not entitled or received an amount greater than the amount to which he or she is entitled, the individual shall repay the amount or the excess amount, as the case may be, to the Ontario Minister.  2010, c. 13, s. 1. Exception (3) Subsection (2) does not apply if the amount that is repayable is not more than $2.  2010, c. 13, s. 1. Recovery of excess amounts (4) An amount repayable under subsection (2) that has not been repaid to the Ontario Minister constitutes a debt to the Crown in right of Ontario and may be recovered by way of deduction, set-off or in any court of competent jurisdiction in proceedings commenced at any time or in any other manner provided by this Act.  2010, c. 13, s. 1. Special circumstances (5) If owing to special circumstances it is deemed unreasonable to demand repayment of the whole amount repayable under subsection (2), the Ontario Minister may accept such amount as he or she considers proper.  2010, c. 13, s. 1. Credit not assignable (6) Subsection 122.61 (4) of the Federal Act applies for the purposes of this Part.  2010, c. 13, s. 1. Exception, family orders (7) Subsection (6) does not affect or restrict, (a) the application of subsection 164 (2) of the Federal Act as it applies for the purposes of this Act with respect to payments under this Part, or (b) the garnishment or attachment of payments under this section pursuant to the Family Orders and Agreements Enforcement Assistance Act (Canada).  2010, c. 26, Sched. 20, s. 16. Section Amendments with date in force (d/m/y) 2010, c. 13, s. 1
- 08/06/2010; 2010, c. 26, Sched. 20, s. 16 - 08/12/2010
104.24 The money required for the purposes of this Part shall be paid out of the money appropriated for the purposes by the Legislature.  2010, c. 13, s. 1. Section Amendments with date in force (d/m/y) 2010, c. 13, s. 1
- 08/06/2010 Part V.7 (ss. 104.25-104.34) Repealed:
2007, c. 11, Sched. A, s. 104.34.  (See: 2010, c. 13, s. 2) 104.25, 104.26 Repealed: 2007, c. 11, Sched. A, s. 104.34 Section Amendments with date in force (d/m/y) 2007, c. 11, Sched. A, s. 104.34 - 01/01/2014 2010, c. 13, s. 2
- 08/06/2010 104.27 Repealed: 2007, c. 11, Sched. A, s. 104.34 Section Amendments with date in force (d/m/y) 2007, c. 11, Sched. A, s. 104.34 - 01/01/2014 2010, c. 13, s. 2
- 08/06/2010; 2010, c. 26, Sched. 20, s. 17 - 08/12/2010 2011, c. 9, Sched. 40, s. 18 - 08/12/2010 104.28-104.34 Repealed: 2007, c. 11, Sched. A, s. 104.34 Section Amendments with date in force (d/m/y) 2007, c. 11, Sched. A, s. 104.34 - 01/01/2014 2010, c. 13, s. 2
- 08/06/2010 Part V.8   Ontario Energy and Property Tax Credit After 2010 AND BEFORE JULY 1, 2012
104.34.1 The Ontario energy and property tax credit established under this Part is discontinued on July 1, 2012.  2011, c. 9, Sched. 40, s. 20. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 40, s. 20 - 12/05/2011 Interpretation
104.36 (1) The Ontario Minister may pay an Ontario energy and property tax credit to an individual for a specified month after December 31, 2010 if the individual is deemed under this Part to have made an overpayment of tax under this Act for the specified month.  2010, c. 23, s. 9 (1). Notice (2) If the Ontario Minister determines that an individual is entitled to an Ontario energy and property tax credit, the Ontario Minister shall send a notice to the individual setting out the amount of the payments to which the individual is entitled.  2010, c. 23, s. 9 (1). Deemed overpayment of tax (3) An individual is deemed to have made an overpayment of tax under this Act for a specified month and is eligible to receive an Ontario energy and property tax credit in respect of the overpayment if all of the following conditions are satisfied: 1. On the last day of the base taxation year, the individual had a designated principal residence and was resident in Ontario. 2. At the beginning of the specified month, the individual is an eligible individual and is resident in Ontario. 3. The individual and, if required by the Ontario Minister, the person who is the individual’s qualified relation have each filed a return of income for the base taxation year.  2010, c. 23, s. 9 (1). Application of Federal Act (4) Subsections 122.5 (5), (6), (6.1), (6.2) and (7) and 160.1 (1.1) and paragraph 164 (1.5) (a) of the Federal Act apply for the purposes of this Part in respect of an overpayment deemed to arise under subsection (1) as if a reference in any of those provisions to a provision of the Federal Act were a reference to the corresponding provision of this Part.  2010, c. 23, s. 9 (1); 2011, c. 9, Sched. 40, s. 22. Section Amendments with date in force (d/m/y) 2010, c. 23, s. 9 (1) - 29/11/2010 2011, c. 9, Sched. 40, s. 22 - 12/05/2011
104.40 (1) If it is determined that an individual received an Ontario energy and property tax credit to which he or she is not entitled or received an amount greater than the amount to which he or she was entitled, the individual shall repay the amount or the excess amount, as the case may be, to the Ontario Minister.  2010, c. 23, s. 9 (1). Exception (2) Subsection (1) does not apply if the total amount repayable in respect of a base taxation year is not more than $2.  2010, c. 23, s. 9 (1). Recovery of excess amounts (3) An amount repayable under subsection (1) that has not been repaid to the Ontario Minister constitutes a debt to the Crown in right of Ontario and may be recovered by way of deduction, set-off or in any court of competent jurisdiction in proceedings commenced at any time or in any other manner provided by this Act.  2010, c. 23, s. 9 (1). Special circumstances (4) If owing to special circumstances it is deemed unreasonable to demand repayment of the whole amount repayable under subsection (1), the Ontario Minister may accept such amount as he or she considers proper.  2010, c. 23, s. 9 (1). Section Amendments with date in force (d/m/y) 2010, c. 23, s. 9 (1) - 29/11/2010
104.41 The Estimates tabled in the Assembly for the Ministry of Revenue in respect of the fiscal year ending on March 31, 2012 are deemed not to include estimates with respect to payments to individuals under this Part.  2011, c. 9, Sched. 40, s. 26. Section Amendments with date in force (d/m/y) 2010, c. 23, s. 9 (1) - 29/11/2010 2011, c. 9, Sched. 40, s. 26 - 12/05/2011 part Vi   CApital Gains REfunds for Mutual Funds
107 (1) Despite any other provision of this Act and any provision of the Federal Act that applies for the purposes of this Act, section 143.2, other than subsection 143.2 (15), and subsection 237.1 (1) of the Federal Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 107 (1). Deductions and claims disallowed (2) No amount may be deducted or claimed by a taxpayer for the purposes of this Act in respect of a tax shelter unless the taxpayer has filed with the Federal Minister the form and information required under section 237.1 of the Federal Act.  2007, c. 11, Sched. A, s. 107 (2). Same (3) No amount may be deducted or claimed by a taxpayer for the purposes of this Act for any taxation year in respect of a tax shelter of the taxpayer if any person is liable to a penalty under subsection 237.1 (7.4) of the Federal Act in respect of the tax shelter or interest on the penalty and, (a) the penalty or interest has not been paid; or (b) the penalty and interest have been paid, but an amount on account of the penalty or interest has been repaid under subsection 164 (1.1) of the Federal Act or applied under subsection 164 (2) of that Act.  2007, c. 11, Sched. A, s. 107 (3).
108 If a trust, other than a mutual fund trust, is resident in a province other than Ontario and designates or elects an amount under the Federal Act in respect of a beneficiary under the trust who is an individual resident in Ontario or a corporation having a permanent establishment in Ontario, the trust shall be deemed, despite any other provision of this Act, not to have designated or elected an amount under the Federal Act for the purposes of this Act unless the designated or elected amount in each province in which the trust is resident is the same as the amount designated or elected for the purposes of the Federal Act.  2007, c. 11, Sched. A, s. 108.
110.1 (1) Section 237.3 of the Federal Act applies for the purposes of this Act in respect of a reportable transaction entered into after May 1, 2014 or a reportable transaction that is part of a series of transactions that is completed after May 1, 2014. 2014, c. 7, Sched. 29, s. 14. Same (2) In the application of section 237.3 of the Federal Act for the purposes of this Act, references in that section to provisions of section 245 of the Federal Act shall be read as references to the comparable provisions of section 110 of this Act. 2014, c. 7, Sched. 29, s. 14. Definition (3) In this section, “reportable transaction” has the same meaning as in subsection 237.3 (1) of the Federal Act. 2014, c. 7, Sched. 29, s. 14. Section Amendments with date in force (d/m/y) 2014, c. 7, Sched. 29, s. 14 - 24/07/2014 Part VIIi   Administration and Enforcement Returns
111 (1) Subsection 70 (7) of the Federal Act, other than paragraph (b) of that subsection, and sections 150 and 150.1 of that Act apply for the purposes of this Act in determining a taxpayer’s obligation to file a return for a taxation year.  2007, c. 11, Sched. A, s. 111 (1). Corporations (2) Subsection (1) does not apply to a corporation for a taxation year unless the corporation had a permanent establishment in Ontario at any time during the year.  2007, c. 11, Sched. A, s. 111 (2). Application to corporations (3) For a taxpayer that is a corporation, the provisions of the Federal Act referred to in subsection (1) apply separately with respect to each tax payable under each of Divisions B, C, D and E of Part III.  2007, c. 11, Sched. A, s. 111 (3). Financial statements (4) The following rules apply except to the extent that the Ontario Minister specifies otherwise: 1. A corporation shall, with its return for a taxation year required under this section, deliver a copy of its financial statements relating to that year. 2. The financial statements shall be prepared in accordance with generally accepted accounting principles, except that the financial statements shall not be consolidated financial statements. 3. The financial statements shall be complete and include all notes to the financial statements. 4. If an auditor has reported on the financial statements, the auditor’s report shall be delivered with the statements. 5. If the corporation is a company undertaking and transacting life insurance licensed under the Insurance Act or a bank, its financial statements shall be prepared in accordance with the statute incorporating, continuing or governing the corporation and all applicable generally accepted accounting principles. 6. If the corporation is a member of a partnership, the financial statements shall be accompanied by a copy of the financial statements of the partnership, prepared in accordance with generally accepted accounting principles, for all fiscal periods ending in the corporation’s taxation year.  2007, c. 11, Sched. A, s. 111 (4). Estimate of tax in return (5) Section 151 of the Federal Act applies for the purposes of this Act.  2007, c. 11, Sched. A, s. 111 (5). Assessments
112 (1) The Ontario Minister shall, with all due dispatch, examine a taxpayer’s return for a taxation year, assess the tax for the year under this Act, the interest and penalties, if any, payable and determine, (a) the amount of any refund to which the taxpayer is entitled by reason of Part VI; and (b) the amount of tax, if any, deemed by section 84 to be paid on account of the taxpayer’s tax payable under this Act.  2007, c. 11, Sched. A, s. 112 (1). Application of provisions of Federal Act dealing with assessments (2) Except as otherwise provided in this Part, subsections 152 (1.2), (2), (3), (3.1), (4), (4.01), (4.1), (4.2), (4.3), (4.4), (5), (6), (6.1), (7), (8) and (9) of the Federal Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 112 (2). Application of s. 152 (6) (d) of Federal Act (3) In the application of paragraph 152 (6) (d) of the Federal Act for the purposes of this Act, the reference in that paragraph to subsection 127 (5) of the Federal Act shall be read as a reference to section 39 of this Act.  2007, c. 11, Sched. A, s. 112 (3). Application to corporations (4) For a taxpayer that is a corporation, subsection (1) and the provisions of the Federal Act referred to in subsection (2) apply separately with respect to each tax payable under each of Divisions B, C, D and E of Part III.  2007, c. 11, Sched. A, s. 112 (4). Determination under s. 110 (5) Subject to subsection (7), if the Ontario Minister makes a determination at any time under subsection 110 (3) of the tax consequences under this Act to a taxpayer with respect to an avoidance transaction, the Ontario Minister may also determine any amount that is relevant for the purposes of computing an amount referred to in the definition of “tax consequences” in subsection 110 (1) in respect of the taxpayer and shall send to the taxpayer with all due dispatch a notice of determination stating the amount determined by the Ontario Minister.  2007, c. 11, Sched. A, s. 112 (5). Same (6) Subject to subsection (7), if the Ontario Minister receives a request from a taxpayer under subsection 110 (8), the Ontario Minister shall also determine any amount that is relevant for the purposes of computing an amount referred to in the definition of “tax consequences” in subsection 110 (1) in respect of the taxpayer and shall send to the taxpayer with all due dispatch a notice of determination stating the amount determined by the Ontario Minister.  2007, c. 11, Sched. A, s. 112 (6). Exception (7) The Ontario Minister shall not make a determination under subsection (5) or (6) in respect of a taxpayer if the amount that would be determined would be relevant only for the purposes of computing an amount referred to in the definition of “tax consequences” in subsection 110 (1) in respect of the taxpayer for a taxation year ending before the determination is made.  2007, c. 11, Sched. A, s. 112 (7).
113 (1) If the Federal Minister assesses, reassesses or makes additional assessments of tax, interest or penalties under Part I of the Federal Act for a taxation year, the Ontario Minister shall assess, reassess or make additional assessments of tax, interest or penalties for the year to the extent necessary to provide for consistent treatment of the taxpayer under the Federal Act and this Act.  2007, c. 11, Sched. A, s. 113 (1). May assess after expiry of normal reassessment period (2) The Ontario Minister may assess, reassess or make additional assessments of tax, interest or penalties under subsection (1) despite the expiry of the normal reassessment period for the taxpayer in respect of the taxation year.  2007, c. 11, Sched. A, s. 113 (2).
117 (1) Subsections 70 (2) and 104 (2), paragraphs 104 (23) (d) and (e), sections 158 and 159, subsections 160.1 (1), (3) and (4), 161 (1), (2), (2.2), (4), (4.01), (4.1), (5), (6), (6.1), (6.2), (7) and (11) and sections 161.2 and 161.3 of the Federal Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 117 (1). Application of s. 161.1 of Federal Act (2) If a collection agreement is in effect, section 161.1 of the Federal Act applies to a corporation in respect of interest determined with regard to tax payable under each of Divisions B, C, D and E of Part III.  2007, c. 11, Sched. A, s. 117 (2). Taxpayers owing $2 or less (3) If the Ontario Minister determines, at any time, that the total of all amounts owing by a person to the Crown in right of Ontario under this Act does not exceed $2, the Ontario Minister may cancel the amounts owing.  2007, c. 11, Sched. A, s. 117 (3). Refunds of $2 or less (4) If, at any time, the total of all amounts payable by the Ontario Minister to a person under this Act does not exceed $2, the Ontario Minister may apply all or part of those amounts against any amount owing, at that time, by the person to the Crown in right of Ontario.  However, if the person, at that time, does not owe any amount to the Crown in right of Ontario, those amounts are deemed to be nil.  2007, c. 11, Sched. A, s. 117 (4).
118 Interest computed under any of subsections 160.1 (1), 161 (1), (2) and (11), 164 (3), (3.1), (3.2) and (4) and 227 (8.3) and (9.2) of the Federal Act, as they apply for the purposes of this Act, shall be compounded daily and, if interest is computed on an amount under any of those provisions and is unpaid or unapplied on the day it would, but for this section, have ceased to be computed under that provision, interest at the rate provided by that provision shall be compounded daily on the unpaid or unapplied interest from that day to the day it is paid or applied.  2007, c. 11, Sched. A, s. 118.
119 If a collection agreement is in effect and subsection 161 (4), (4.01) or (4.1) of the Federal Act applies to deem a taxpayer to have been liable to pay, for the purposes of subsection 161 (2) of that Act, a part or instalment of tax payable under Part I of the Federal Act for a taxation year in a particular amount, the taxpayer shall be deemed for the purposes of subsection 161 (2) of that Act as it applies for the purposes of this Act to have been liable to pay a part or instalment of tax under this Act computed in a similar manner.  2007, c. 11, Sched. A, s. 119. Penalties
120 (1) Subject to subsections (2) and (3), subsections 162 (1), (2), (2.1), (3), (5), (7) and (11) of the Federal Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 120 (1). Reference in s. 162 (2) (c) of the Federal Act (2) Despite subsection 1 (7), in applying paragraph 162 (2) (c) of the Federal Act for the purposes of this Act, a reference to subsection 162 (1) of the Federal Act in respect of a taxation year ending before January 1, 2009 shall be deemed to be a reference to subsection 18 (1) or (2) of the Income Tax Act.  2007, c. 11, Sched. A, s. 120 (2). Minister’s discretion if collection agreement in force (3) If a collection agreement is in effect, the Federal Minister may refrain from levying or may reduce a penalty payable under this section if the person who is liable to the penalty is required to pay a penalty under section 162 of the Federal Act in respect of the same failure.  2007, c. 11, Sched. A, s. 120 (3).
122 Every person who fails to pay all or any part of an instalment of tax under this Act for a taxation year on or before the day on which the instalment is required to be paid by this Act, or by a provision of the Federal Act that applies for the purposes of this Act, is liable to a penalty equal to 50 per cent of the amount, if any, by which the interest payable by the person in respect of all instalments for the year under section 161 of the Federal Act, as it applies for the purposes of this Act, exceeds the greater of, (a) $1,000; and (b) 25 per cent of the interest that would have been payable by the person in respect of all instalments for the year under section 161 of the Federal Act, as it applies for the purposes of this Act, if no instalments had been made for that year.  2007, c. 11, Sched. A, s. 122. Refunds
123 (1) Subsections 164 (1), (1.1), (1.2), (1.3), (1.31), (1.5), (1.51), (1.52), (1.53), (2), (3), (3.1), (3.2), (4), (4.1), (5), (5.1), (6), (6.1) and (7) of the Federal Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 123 (1); 2015, c. 20, Sched. 40, s. 20. Application of s. 164 (5) (f) of Federal Act (2) In the application of paragraph 164 (5) (f) of the Federal Act for the purposes of this Act, the reference in that paragraph to subsection 127 (5) of the Federal Act shall be read as a reference to section 39 of this Act.  2007, c. 11, Sched. A, s. 123 (2). Refund based on Federal refunds (3) If a collection agreement is in effect and, by reason of a decision referred to in subsection 164 (4.1) of the Federal Act, a repayment of tax, interest or penalties under that Act for a taxation year is made to a taxpayer, or any security accepted under that Act for that tax, interest or penalties is surrendered to the taxpayer, subsection 164 (4.1) of the Federal Act, as it applies for the purposes of this Act, applies to any overpayment of tax, interest or penalties under this Act for the year that arises by reason of the decision.  2007, c. 11, Sched. A, s. 123 (3). Section Amendments with date in force (d/m/y) 2015, c. 20, Sched. 40, s. 20 - 16/06/2013 Objections to Assessments
124 (1) Section 165 of the Federal Act, other than subsection (2) of that section, and subsections 166.1 (1), (2), (4), (5), (6) and (7) and section 166.2 of that Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 124 (1). Service of notice of objection (2) A notice of objection under section 165 of the Federal Act or an application under subsection 166.1 (1) of the Federal Act, as those provisions apply for the purposes of this Act, shall be served or made, as applicable, as follows: 1. If a collection agreement is in effect, i. a notice of objection shall be served by being addressed to the Chief of Appeals in a Tax Services Office or Tax Centre of the Canada Revenue Agency and delivered or mailed to that Office or Centre, and ii. an application under subsection 166.1 (1) of the Federal Act, as it applies for the purposes of this Act, shall be made by being addressed to the Chief of Appeals in a Tax Services Office or Tax Centre of the Canada Revenue Agency and delivered or mailed to that Office or Centre, accompanied by a copy of the notice of objection or a copy of the request referred to in that subsection, as the case may be. 2. If no collection agreement is in effect, i. a notice of objection shall be served by being addressed to the Minister of Finance and sent by registered mail or such other method as the Minister of Finance may approve, and ii. an application under subsection 166.1 (1) of the Federal Act, as it applies for the purposes of this Act, shall be made by being addressed to the Minister of Finance and sent by registered mail or such other method as the Minister of Finance may approve, accompanied by a copy of the notice of objection or a copy of the request referred to in that subsection, as the case may be.  2007, c. 11, Sched. A, s. 124 (2). Appeals to the Superior Court of Justice
126 (1) The Ontario Minister shall, within 60 days after the day the notice of appeal is received or within such longer time as a judge of the court may either before or after the expiration of that time allow, serve on the appellant and file in the court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of any further allegations of fact and additional statutory provisions and reasons on which the Ontario Minister intends to rely.  2007, c. 11, Sched. A, s. 126 (1).  Striking out or amending notice of appeal (2) A judge of the court may, in his or her discretion, strike out a notice of appeal or any part of it for failure to comply with subsection 125 (6) and may permit an amendment to be made to a notice of appeal or a new notice of appeal to be substituted for the one struck out.  2007, c. 11, Sched. A, s. 126 (2). Same (3) A judge of the court may, in his or her discretion, (a) strike out any part of a reply for failure to comply with this section or permit the amendment of a reply; or (b) strike out a reply for failure to comply with this section and order a new reply to be filed within a time to be fixed by the order.  2007, c. 11, Sched. A, s. 126 (3). Disposal of appeal where notice struck out (4) If a notice of appeal is struck out for failure to comply with subsection 125 (6) and a new notice of appeal is not filed as and when permitted by the court, a judge of the court may, in his or her discretion, dispose of the appeal by dismissing it.  2007, c. 11, Sched. A, s. 126 (4). Disposal of appeal where reply struck out (5) If a reply is not filed as required by this section or is struck out under this section and a new reply is not filed as ordered by the court within the time ordered, a judge of the court may dispose of the appeal without notice or after a hearing on the basis that the allegations of fact contained in the notice of appeal are true.  2007, c. 11, Sched. A, s. 126 (5). Disposition of appeal on consent (6) Despite section 112, for the purpose of disposing of an appeal under this Act, the Ontario Minister may at any time with the consent in writing of the taxpayer reassess tax, interest, penalties or other amounts payable under this Act by the taxpayer.  2007, c. 11, Sched. A, s. 126 (6).
127 (1) Upon the filing of the material referred to in sections 125 and 126, the matter shall be deemed to be an action in the court.  2007, c. 11, Sched. A, s. 127 (1).  Pleading of other matters (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 directs.  2007, c. 11, Sched. A, s. 127 (2). Disposal of appeal (3) Subject to subsection (4), 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 Ontario Minister for reconsideration and reassessment.  2007, c. 11, Sched. A, s. 127 (3). Restriction on disposition of appeal (4) If a corporation raises an issue referred to in paragraph 3 of subsection 125 (3) on an appeal, the court may only dispose of the appeal on that issue by, (a) dismissing it; or (b) referring the assessment back to the Ontario Minister for consideration and reassessment with respect to the court’s determination of the issue.  2007, c. 11, Sched. A, s. 127 (4). Order for payment (5) The court may, in delivering judgment disposing of an appeal, order payment or repayment of tax, interest, penalties or costs by the taxpayer or the Ontario Minister.  2007, c. 11, Sched. A, s. 127 (5). Objections and Appeals — Specified Refunds
128 (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 relates to a decision of the Ontario Minister from which an appeal may be instituted under section 125. 2. 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. 3. The Ontario Minister has indicated in writing that the Ontario Minister is satisfied that it is in the public interest for the applicant to make the application. 4. The Ontario 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. 5. No facts remain in dispute between the Ontario 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.  2007, c. 11, Sched. A, s. 128 (1). 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) of that rule.  2007, c. 11, Sched. A, s. 128 (2). 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.  2007, c. 11, Sched. A, s. 128 (3). Effect of declaration of law (4) No declaration of law made on an application under this section, (a) shall be binding on the Ontario 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 Ontario Minister or the applicant in any appeal instituted under this Act.  2007, c. 11, Sched. A, s. 128 (4). No applications under subrule 14.05 (3) (5) No person other than the Ontario Minister may bring an application under subrule 14.05 (3) of the Rules of Civil Procedure in respect of any matter arising under this Act.  2007, c. 11, Sched. A, s. 128 (5). Other proceedings (6) On the motion of the Ontario 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).  2007, c. 11, Sched. A, s. 128 (6). Enforcement
129 (1) Sections 220, 221.2, 224, 225.1 and 225.2 of the Federal Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 129 (1). Application of s. 221.1 of the Federal Act re interest (2) Section 221.1 of the Federal Act applies for the purposes of this Act in respect of, (a) amendments to this Act; (b) amendments to the provisions of the Federal Act that apply for the purposes of this Act; and (c) amendments and enactments that relate to this Act or the provisions of the Federal Act that apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 129 (2).
130 All taxes, interest, penalties, costs and other amounts payable under this Act are debts due to the Crown in right of Ontario and are recoverable as such in any court of competent jurisdiction or in any other manner provided by this Act.  2007, c. 11, Sched. A, s. 130.
131 (1) An amount payable under this Act by a person (in this section referred to as a “debtor”) that has not been paid, or any part of an amount payable under this Act by the debtor that has not been paid, may be certified by the Ontario Minister as an amount payable by the debtor.  2007, c. 11, Sched. A, s. 131 (1).   Registration of certificate in court (2) On production to the Superior Court of Justice, a certificate made under subsection (1) in respect of a debtor shall be registered in the court and when so registered has the same effect, and all steps may be taken thereon as if the certificate were a judgment obtained in the court against the debtor for a debt in the amount certified plus interest thereon to the day of payment as provided by law and, for the purposes of any such steps, the certificate shall be deemed to be a judgment of the court against the debtor for a debt due to the Crown in right of Ontario, enforceable in the amount certified plus interest thereon to the day of payment as provided by law.  2007, c. 11, Sched. A, s. 131 (2). Costs (3) All reasonable costs and charges incurred or paid in respect of the registration in the court of a certificate made under subsection (1) or in respect of any steps taken to collect an amount certified are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered.  2007, c. 11, Sched. A, s. 131 (3). Proceeding under s. 223 of Federal Act (4) If a collection agreement is in effect, subsections (1) to (3) do not apply and the Federal Minister may proceed under section 223 of the Federal Act for the purpose of collecting any amount payable by a taxpayer under this Act.  2007, c. 11, Sched. A, s. 131 (4).
132 (1) The Ontario Minister may issue a warrant, directed to the sheriff for any area in which any property of the taxpayer is located, for the amount of the tax, interest and penalty or any of them owing by the taxpayer, together with interest thereon from the date of the issue of the warrant and the costs, expenses and bonding of the sheriff, and the warrant has the same force and effect as a writ of seizure and sale issued out of the Superior Court of Justice.  2007, c. 11, Sched. A, s. 132. Application of subrule 60.07 (2), Rules of Civil Procedure (2) Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under subsection (1).  2010, c. 26, Sched. 20, s. 19. Section Amendments with date in force (d/m/y) 2010, c. 26, Sched. 20, s. 19 - 08/12/2010
133 For the purpose of collecting debts owed by a person to the Crown in right of Ontario under this Act, the Ontario Minister may purchase or otherwise acquire any interest in the person’s property that the Ontario Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest so acquired in such manner as the Ontario Minister considers reasonable.  2007, c. 11, Sched. A, s. 133. Money seized in criminal proceeding
134 (1) In this section, “tax debtor” means a person who is liable to make a payment under this Act.  2007, c. 11, Sched. A, s. 134 (1). Requirement to turn over money (2) If the Ontario Minister knows or suspects that a particular person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from a tax debtor and that is restorable to the tax debtor, the Ontario Minister may in writing require the particular person to turn over the money otherwise restorable to the tax debtor in whole or in part to the Ontario Minister on account of the tax debtor’s liability under this Act.  2007, c. 11, Sched. A, s. 134 (2). Note: On a day to be named by proclamation of the Lieutenant Governor, the French version of subsection 134 (2) of the Act is amended. (See: 2019, c. 1, Sched. 4, s. 58 (2)) Receipt (3) The receipt of the Ontario Minister for money turned over as required by this section is a good and sufficient discharge of the requirement to restore the money to the tax debtor to the extent of the amount so turned over.  2007, c. 11, Sched. A, s. 134 (3). Section Amendments with date in force (d/m/y) 2018, c. 3, Sched. 5, s. 60 (2) - no effect - see 2019, c. 1, Sched. 3, s. 5 - 26/03/2019 2019, c. 1, Sched. 4, s. 58 (2) - not in force
135 Section 225 of the Federal Act applies for the purposes of this Act.  2007, c. 11, Sched. A, s. 135.
136 Section 226 of the Federal Act applies for the purposes of this Act.  2007, c. 11, Sched. A, s. 136.