jswizzle3737/ontario_laws_and_regs huggingface dataset:
137 (1) Unless the regulations made by the Minister of Finance provide otherwise, subsections 153 (1), (1.1), (1.2), (1.4) and (3) and 227 (1), (2), (3), (4), (4.1), (4.2), (4.3), (5), (5.1), (5.2), (8), (8.3), (8.4), (9), (9.1), (9.2), (9.4), (9.5) and (15) of the Federal Act apply for the purposes of this Act.  2010, c. 1, Sched. 29, s. 29. Same (2) The application of the provisions of the Federal Act listed in subsection (1) for the purposes of this Act shall be subject to such regulations as may be made by the Minister of Finance.  2010, c. 1, Sched. 29, s. 29. Deduction provisions applicable to Crown (3) The provisions of this Act that require a person to deduct or withhold an amount in respect of taxes from amounts payable to a taxpayer are applicable to the Crown in right of Ontario.  2007, c. 11, Sched. A, s. 137 (3). Agreements not to deduct void (4) If this Act requires an amount to be deducted or withheld, an agreement by the person on whom that obligation is imposed not to deduct or withhold is void.  2007, c. 11, Sched. A, s. 137 (4). Effect of receipt (5) The receipt of the Ontario Minister for an amount withheld or deducted by any person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to the debtor’s creditor to the extent of the amount referred to in the receipt.  2007, c. 11, Sched. A, s. 137 (5). Section Amendments with date in force (d/m/y) 2008, c. 19, Sched. U, s. 9 - 18/06/2008 2010, c. 1, Sched. 29, s. 29 - 01/01/2009
138 (1) Except as provided in subsection (2), sections 160, 160.2, 160.3 and 160.4 of the Federal Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 138 (1). Exception (2) Subsections 160 (2), 160.2 (3), 160.3 (2) and 160.4 (3) of the Federal Act do not apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 138 (2).
139 (1) If a corporation has failed to deduct or withhold an amount as required by subsection 153 (1) of the Federal Act, as it applies for the purposes of this Act, or has failed to remit the amount, the directors of the corporation at the time the corporation was required to deduct, withhold or remit the amount are jointly and severally liable, together with the corporation, to pay the amount and any interest or penalties related to it.  2007, c. 11, Sched. A, s. 139 (1). Exception (2) A director is not liable under subsection (1) unless, (a) a certificate for the amount of the corporation’s liability referred to in subsection (1) has been registered in the Superior Court of Justice under subsection 131 (2) and execution for the amount has been returned unsatisfied in whole or in part; (b) the corporation has commenced a liquidation or dissolution proceeding or has been dissolved and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proved within six months after the earlier of the date of commencement of the proceeding and the date of the dissolution; or (c) the corporation has made an assignment or a bankruptcy order has been made against it under the Bankruptcy and Insolvency Act (Canada) and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proved within six months after the date of the assignment or bankruptcy order.  2007, c. 11, Sched. A, s. 139 (2). Standard of care (3) A director is not liable for a failure under subsection (1) if the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances.  2007, c. 11, Sched. A, s. 139 (3). Limitation period (4) No action or other proceedings to recover any amount payable by a director under subsection (1) shall be commenced more than two years after the director last ceased to be a director of the corporation.  2007, c. 11, Sched. A, s. 139 (4). Amount of liability (5) If an execution referred to in clause (2) (a) has been issued, the amount recoverable from a director is the amount remaining unsatisfied after execution.  2007, c. 11, Sched. A, s. 139 (5). Crown preference (6) If a director pays an amount in respect of a corporation’s liability referred to in subsection (1) that is proved in a liquidation, dissolution or bankruptcy proceeding, the director is entitled to any preference that the Crown in right of Ontario would have been entitled to have had if the amount had not been paid and, if a certificate relating to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director’s payment, and the Ontario Minister is hereby authorized to make that assignment.  2007, c. 11, Sched. A, s. 139 (6). Directors’ recovery (7) A director who has satisfied a claim under this section is entitled to contribution from the other directors who were liable for the claim.  2007, c. 11, Sched. A, s. 139 (7).
140 (1) The Ontario Minister may at any time assess or reassess any amount payable under, (a) section 138 or 139; (b) subsection 224 (4) or (4.1) or 227 (8), (8.3) or (8.4) of the Federal Act, as it applies for the purposes of this Act; or (c) subsection 227 (9), (9.2) or (9.4) of the Federal Act, as it applies for the purposes of this Act.  2007, c. 11, Sched. A, s. 140 (1). Effect of assessment (2) Subject to subsection (4), if the Ontario Minister assesses or reassesses an amount payable under a provision listed in clause (1) (a) or (b), subsections 112 (1) and (2), sections 117, 120, 121, 123 and 124, subsections 125 (1), (4), (5), (6), (7), (8) and (9) and sections 126, 127 and 128 apply with necessary modifications.  2007, c. 11, Sched. A, s. 140 (2). Same (3) Subject to subsection (4), if the Ontario Minister assesses or reassesses an amount payable under a provision listed in clause (1) (c), subsections 112 (1) and (2) and sections 117, 120 and 121 of this Act, subsections 164 (1), (1.5), (2), (3), (3.1), (3.2), (4), (4.1), (5), (5.1), (6), (6.1) and (7) of the Federal Act, as they apply for the purposes of this Act, and section 124, subsections 125 (1), (4), (5), (6), (7), (8) and (9) and sections 126, 127 and 128 of this Act apply with necessary modifications.  2007, c. 11, Sched. A, s. 140 (3). Exception (4) Despite subsections (2) and (3), no objection or appeal may be commenced under this Act with respect to an assessment under this section if the issue that would be under objection or appeal is the same as an issue under objection or appeal under the Federal Act or for which an objection or appeal under the Federal Act was available.  2007, c. 11, Sched. A, s. 140 (4). Requirement to reassess (5) If the Federal Minister reassesses under subsection 160 (2), 160.2 (3), 160.3 (2), 160.4 (3) or 227 (10) or (10.1) of the Federal Act with respect to an issue that is the same as an issue relevant to an assessment under this section, the Ontario Minister shall reassess under this section to the extent necessary to result in consistent treatments under the Federal Act and this Act.  2007, c. 11, Sched. A, s. 140 (5). General
141 (1) Every person carrying on business in Ontario and every person required under this Act to pay or collect taxes or other amounts shall keep records and books of account, including an annual inventory kept in the manner prescribed in Part XVIII of the Federal regulations, at the person’s place of business or residence in Ontario or at such other place as may be designated by the Ontario Minister and the records and books of account must be in such form and contain such information as will enable the determination of the taxes payable under this Act or the taxes or other amounts that the person is required under this Act to deduct, withhold or collect.  2007, c. 11, Sched. A, s. 141 (1).   Books and records (2) Subsections 230 (2.1), (3), (4), (4.1), (4.2), (5), (6), (7) and (8) of the Federal Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 141 (2).
142 (1) Sections 231, 231.1, 231.2, 231.3, 231.4, 231.5, 231.6, 231.7, 232, 233 and 236 of the Federal Act and sections 158 to 160 of the Provincial Offences Act apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 142 (1).   Exception (2) If a warrant is issued under section 158 of the Provincial Offences Act, the provisions of sections 158 to 160 of that Act, and not sections 231, 231.1, 231.2, 231.3, 231.4, 231.5 and 232 of the Federal Act, apply for the purposes of this Act.  2007, c. 11, Sched. A, s. 142 (2). Offences
143 (1) Every person is guilty of an offence who, (a) fails to file a return as and when required under this Act or the regulations or under a provision of the Federal Act or the Federal regulations that applies for the purposes of this Act; (b) fails to comply with subsection 153 (1) or 227 (5) or any of sections 231.1 to 232 of the Federal Act, as they apply for the purposes of this Act; or (c) fails to comply with section 141.  2007, c. 11, Sched. A, s. 143 (1). Penalty (2) Every person who is guilty of an offence described in subsection (1) is liable on conviction, in addition to any penalty otherwise provided, to a fine of not less than $1,000 and not more than $25,000.  2007, c. 11, Sched. A, s. 143 (2). Compliance order (3) A court that convicts a person of an offence described in subsection (1) may make such order as the court considers proper in order to enforce compliance with the relevant provision.  2007, c. 11, Sched. A, s. 143 (3). Saving (4) Despite subsection (2), if a person is convicted of an offence under this section, the person is not liable to a penalty under section 120 or 137 for the same failure unless the penalty is assessed before the information or complaint giving rise to the conviction is laid or made.  2007, c. 11, Sched. A, s. 143 (4).
144.1 (1) The definitions in subsection 121.1 (1) apply in this section. 2015, c. 20, Sched. 40, s. 21. Offences (2) Every person that, without lawful excuse, the proof of which lies on the person, (a) uses an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 141; (b) acquires or possesses an electronic suppression of sales device, or a right in respect of an electronic suppression of sales device, that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 141; (c) designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 141; (d) supplies installation, upgrade or maintenance services for an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 141; or (e) participates in, assents to or acquiesces in the commission of, or conspires with any person to commit, an offence described in any of clauses (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided, is liable on conviction to a fine of not less than $10,000 and not more than $500,000 or to imprisonment for a term not exceeding two years, or to both. 2015, c. 20, Sched. 40, s. 21. Penalty on conviction (3) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 120, 121 and 121.1 for the same action unless a notice of assessment for that penalty was issued before the information giving rise to the conviction was laid or made. 2015, c. 20, Sched. 40, s. 21. Stay of appeal (4) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the court and, upon that filing, the proceedings before that court are stayed pending final determination of the outcome of the prosecution. 2015, c. 20, Sched. 40, s. 21. Section Amendments with date in force (d/m/y) 2015, c. 20, Sched. 40, s. 21 - 04/06/2015
145 If a collection agreement is in effect and a proceeding under section 238 or 239 of the Federal Act is commenced against a person in respect of a contravention described in section 143 or 144, the Federal Minister may take or refrain from taking any action against the person contemplated by section 143 or 144 in respect of the same contravention.  2007, c. 11, Sched. A, s. 145.
147 (1) For any of the following purposes, the Minister of Finance and any person employed by the Crown who is engaged, directly or indirectly, in the development and evaluation of tax policy for the Crown may communicate information and material obtained in the course of his or her duties, or allow it to be communicated, to another person employed by the Crown or may receive information and material in the course of his or her duties from another person employed by the Crown: 1. For use in developing or evaluating tax policy for the Crown. 2. For use in developing or evaluating a program that confers a benefit. 3. For use in the administration or enforcement of an Act described in subsection (2) or another Act that imposes a tax or confers a benefit.  2007, c. 11, Sched. A, s. 147 (1). Same (2) Subsection (1) applies despite any provision in an Act administered by the Minister of Finance or the Minister of Revenue or in an Act under which the Minister of Finance or the Minister of Revenue exercises powers or performs duties as assigned to him or her under the Executive Council Act.  2007, c. 11, Sched. A, s. 147 (2).
148 If a corporation is guilty of an offence under this Act, an officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in, or participated in the commission of the offence is a party to and guilty of the offence and on conviction is liable to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.  2007, c. 11, Sched. A, s. 148.
149 A court has, in any prosecution or proceeding under this Act, no power to impose less than the minimum fine or imprisonment fixed by this Act and a court has no power to suspend sentence.  2007, c. 11, Sched. A, s. 149.   Procedure and Evidence
150 (1) An information under this Act may be laid by an authorized person employed in the Ministry of Finance, a member of the Ontario Provincial Police or another person authorized to do so by the Ontario Minister.  2007, c. 11, Sched. A, s. 150 (1). Same (2) Every information that purports to have been laid under this Act is deemed to have been laid by a person authorized to do so by the Ontario Minister and shall not be called into question for lack of authority of the informant except by the Ontario Minister or by a person acting for the Ontario Minister or the Crown.  2007, c. 11, Sched. A, s. 150 (2). Two or more offences (3) An information in respect of an offence under this Act may be for one or more offences, and no information, warrant, conviction or other step in a prosecution under this Act is objectionable or insufficient by reason that it relates to two or more offences.  2007, c. 11, Sched. A, s. 150 (3). Limitation (4) An information or complaint under the Provincial Offences Act in respect of an offence under this Act may be laid or made not more than eight years after the day on which the subject-matter of the information or complaint arose.  2007, c. 11, Sched. A, s. 150 (4). Interpretation (5) If a collection agreement is in effect, the reference in subsection (1) to the Ontario Provincial Police includes a reference to the Royal Canadian Mounted Police.  2007, c. 11, Sched. A, s. 150 (5). Proof
153 If an affidavit described in section 151 or 152 is offered in evidence in a proceeding and it appears that the person making the affidavit is an employee in the Ministry of Finance or is authorized by the Ontario Minister, it is not necessary to prove the person’s signature or that the person is an employee of the Ministry or authorized by the Ontario Minister, as the case may be, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.  2007, c. 11, Sched. A, s. 153.
154 Judicial notice shall be taken of the following documents without the documents being specially pleaded or proven: 1. All orders made under this Act. 2. A collection agreement entered into under this Act or the Income Tax Act or any agreement for the collection by Canada of the taxes imposed under the income tax statute of an agreeing province.  2007, c. 11, Sched. A, s. 154.
155 (1) Every document purporting to be an order, direction, demand, notice, certificate, requirement, decision, assessment, determination, discharge of mortgage or other document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Ontario Minister, the Ontario Minister’s deputy, or a person authorized by the regulations to exercise powers or perform duties of the Ontario Minister under this Act is deemed to be a document signed, made and issued by the Ontario Minister, the Ontario Minister’s deputy or the person unless it has been called into question by the Ontario Minister or by a person acting for the Ontario Minister or the Crown.  2007, c. 11, Sched. A, s. 155 (1). If collection agreement in effect (2) If a collection agreement is in effect, any document or certificate that is executed or issued by the Federal Minister, the Commissioner of Revenue, or an official of the Canada Revenue Agency on behalf or in place of the Ontario Minister, the Ontario Minister’s deputy or an employee in the Ministry of Finance is deemed, for all purposes of this Act, to be executed or issued by the Ontario Minister, the Ontario Minister’s deputy or an employee in the Ministry of Finance, as the case may be.  2007, c. 11, Sched. A, s. 155 (2).
156 For the purposes of this Act, if a notice or notification described in subsection 152 (3.1), 165 (3) or 166.1 (5) of the Federal Act, as it applies for the purposes of this Act, or a notice of assessment or determination is mailed or sent electronically, it shall be presumed to be mailed or sent, as the case may be, on the date of that notice or notification. 2014, c. 7, Sched. 29, s. 15. Section Amendments with date in force (d/m/y) 2014, c. 7, Sched. 29, s. 15 - 15/12/2010
156.1 Subsection 244 (14.1) of the Federal Act applies for the purposes of this Act. 2014, c. 7, Sched. 29, s. 15. Section Amendments with date in force (d/m/y) 2014, c. 7, Sched. 29, s. 15 - 15/12/2010
157 Subsection 244 (15) of the Federal Act applies for the purposes of this Act. 2014, c. 7, Sched. 29, s. 15. Section Amendments with date in force (d/m/y) 2014, c. 7, Sched. 29, s. 15 - 15/12/2010
158 Every form purporting to be a form approved by the Ontario Minister is deemed to be a form approved by the Ontario Minister under this Act unless called into question by the Ontario Minister or by a person acting for the Ontario Minister or the Crown.  2007, c. 11, Sched. A, s. 158.
159 For the purposes of this Act, (a) a reference in a notice or other document to the firm name of a partnership shall be read as a reference to all the members of the partnership; and (b) a notice or other document is deemed to have been provided to each member of a partnership if the notice or other document is mailed to, served on or otherwise sent to the partnership, (i) at the partnership’s latest known address or place of business, or (ii) at the latest known address of a member of the partnership whose liability is not limited, if the partnership is a limited partnership, or to any member of the partnership if the partnership is not a limited partnership.  2007, c. 11, Sched. A, s. 159. Remissions
160 (1) If, pursuant to the
Financial Administration Act (Canada), remission is granted of any tax, interest or penalty paid under the Federal Act by or for an individual, and tax, interest or a penalty was paid by or for that individual under this Act in respect of the same circumstances that gave rise to the remission granted under the Financial Administration Act
(Canada), the Minister of Finance may, if he or she considers that the circumstances are sufficiently similar and that a remission of any money paid under this Act should be granted either in the public interest or for the relief of hardship,  (a) grant remission of all or any part of any tax, interest or penalty paid under this Act in those circumstances; and (b) authorize the repayment, to the person entitled to receive it, of any amount remitted by the Minister of Finance in accordance with this subsection.  2007, c. 11, Sched. A, s. 160 (1). Same (2) If a remission referred to in subsection (1) has been granted to an individual under the Financial Administration Act (Canada) in respect of a taxation year, the Minister of Finance may, by order, authorize the acceptance by the Federal Minister of a claim from the individual under section 87, 88, 89, 99, 100, 102 or 103 in respect of the year, if the Minister of Finance considers the allowance of the claim to be in the public interest or for the relief of undue hardship.  2007, c. 11, Sched. A, s. 160 (2). Delegation to Federal Minister (3) Despite any other provision of this Act, if a collection agreement is in force, the Minister of Finance may authorize the Federal Minister in writing to exercise the Minister of Finance’s power and discretion under subsection (1) or to accept a claim under subsection (2) if the Federal Minister considers it to be in the public interest to do so in order to, (a) correct an erroneous assessment of tax; (b) remedy incorrect tax advice from an employee of the Canada Revenue Agency; or (c) relieve undue hardship.  2007, c. 11, Sched. A, s. 160 (3). Collection Agreement
162 (1) Despite any other Act, the Minister of Government Services may, on behalf of the Crown in right of Ontario, enter into one or more agreements with the Canada Revenue Agency, on behalf of the Crown in right of Canada, providing, (a) that the Minister of Government Services may disclose to the Canada Revenue Agency such information with respect to corporations as is specified in the agreement; and (b) that the disclosure described in clause (a) shall be only for the purpose of enabling the Crown in right of Canada to collect taxes payable under this Act or other legislation that imposes taxes payable by corporations.  2007, c. 11, Sched. A, s. 162 (1). Same (2) If an agreement described in subsection (1) is entered into, the Minister of Government Services, (a) may disclose the information described in that subsection for the purposes set out in that subsection despite the provisions of any other Act; and (b) shall disclose the information only in accordance with the terms and conditions of the agreement and for the purpose set out in subsection (1).  2007, c. 11, Sched. A, s. 162 (2). Information (3) An agreement under subsection (1) may specify any information relating to a corporation that is contained in records maintained by the Ministry of Government Services or an official appointed by the Minister of Government Services regardless of when the information was first shown on the records and includes information filed by the corporation or another person or entity under any Act.  2007, c. 11, Sched. A, s. 162 (3). Supplemental agreements (4) The Minister of Government Services may, on behalf of the Crown in right of Ontario, enter into an agreement amending the terms and conditions of an agreement entered into under subsection (1).  2007, c. 11, Sched. A, s. 162 (4). Same (5) Despite subsection (4), an amending agreement shall not permit the disclosure of any information by the Minister of Government Services, (a) to any person other than the Canada Revenue Agency; or (b) for any purpose other than the purpose described in clause (1) (b).  2007, c. 11, Sched. A, s. 162 (5). Transitional (6) Any agreement entered into by the Minister of Government Services on behalf of the Government of Ontario and the Canada Revenue Agency on behalf of the Government of Canada under which the Minister of Government Services may disclose to the Canada Revenue Agency information with respect to corporations for the purpose of enabling the Government of Canada to collect taxes payable under the Corporations Tax Act or other legislation that imposes taxes payable by corporations is deemed to be an agreement entered into under subsection (1).  2007, c. 11, Sched. A, s. 162 (6).
163 (1) A collection agreement may provide that a payment received by the Federal Minister on account of tax payable by a taxpayer for a taxation year under this Act, the Federal Act or an income tax statute of another agreeing province, or under any two or more of them, may be applied by the Federal Minister on account of the tax payable by the taxpayer under any of those Acts or statutes in the manner specified in the agreement.  2007, c. 11, Sched. A, s. 163 (1). Same (2) Subsection (1) applies despite any direction given by the taxpayer as to the application of the payment.  2007, c. 11, Sched. A, s. 163 (2). No further liability (3) Any amount applied by the Federal Minister in accordance with a collection agreement on account of the tax payable by a taxpayer for a taxation year under this Act, (a) relieves the taxpayer from the liability to pay the tax to the extent of the amount applied; and (b) shall be deemed to have been applied in accordance with a direction given by the taxpayer.  2007, c. 11, Sched. A, s. 163 (3).
164 The following rules apply if a collection agreement is in effect: 1. If an amount is remitted to the Federal Minister under subsection 153 (1) of the Federal Act, as it applies for the purposes of this Act, on account of the tax payable by an individual who is resident on the last day of the taxation year in another agreeing province, i. no action lies for the recovery of that amount by the individual, and ii. the amount shall not be applied to discharge any liability of the individual under this Act. 2. An individual resident in Ontario on the last day of the taxation year is not required to remit any amount on account of tax payable by the individual under this Act for the year to the extent of the amount, if any, deducted or withheld on account of the individual’s tax for the year under the income tax statute of another agreeing province. 3. If the total amount deducted or withheld on account of tax payable under this Act and under the income tax statute of another agreeing province by an individual resident in Ontario on the last day of the taxation year exceeds the tax payable by the individual under this Act for the year, subsections 164 (1), (2) and (3) of the Federal Act, as they apply for the purposes of this Act, apply in respect of the individual as though the amount of the excess were an overpayment under this Act.  2007, c. 11, Sched. A, s. 164. Adjustments between non-agreeing provinces
166 (1) A judgment of a superior court of an agreeing province under that province’s income tax statute, including any certificate registered in that superior court in a manner similar to that provided in subsection 131 (2), may be enforced in the manner provided in the Reciprocal Enforcement of Judgments Act.  2007, c. 11, Sched. A, s. 166 (1).   Same (2) A judgment described in subsection (1) may be registered under the Reciprocal Enforcement of Judgments Act, even if it is established that one or more of the provisions of section 3 of that Act apply.  2007, c. 11, Sched. A, s. 166 (2). Same (3) For the purposes of subsection (1), the Lieutenant Governor in Council may make regulations to enable the enforcement of judgments in respect of taxes in agreeing provinces to be enforced in Ontario.  2007, c. 11, Sched. A, s. 166 (3). Part IX   REgulations, Forms and other matters Regulations, general
167 (1) The Lieutenant Governor in Council may make regulations, (a) prescribing anything that by this Act may be or is required to be prescribed, anything that may be or is required to be determined or regulated by the regulations or any matter referred to in this Act as prescribed; (b) defining any word or expression used in this Act that is not expressly defined in this Act or by a definition in the Federal Act that applies for the purposes of this Act.  2007, c. 11, Sched. A, s. 167 (1). Minister of Finance (2) The Minister of Finance may make regulations, (a) prescribing, defining or determining anything that the Minister is permitted or required by this Act to prescribe, define or determine; (b) prescribing any matter referred to in this Act as prescribed by the Minister.  2007, c. 11, Sched. A, s. 167 (2). Retroactive regulations (3) A regulation made under this Act is, if it so provides, effective with reference to a period before it is filed.  2007, c. 11, Sched. A, s. 167 (3). Section Amendments with date in force (d/m/y) 2012, c. 8, Sched. 56, s. 7 - 01/04/2012
168 (1) The Federal regulations apply for the purposes of this Act to the extent that, (a) they prescribe anything that is prescribed, determined or regulated by a regulation made under or for the purposes of a provision of the Federal Act that applies for the purposes of this Act; and (b) they do not conflict with any provision of this Act or the regulations.  2007, c. 11, Sched. A, s. 168 (1). Same (2) Despite subsection (1), the  provisions of the Federal regulations made under paragraphs 221 (1) (b) to (j) of the Federal Act apply for the purposes of this Act to the extent that they deal with matters relevant for the purposes of Part I of the Federal Act.  2007, c. 11, Sched. A, s. 168 (2). Effective date of Federal regulations (3) No regulation made under the Federal Act has effect for the purposes of this Act until it is published in the Canada Gazette, but, when published, it is, if it so provides, effective with reference to a period before it is published.  2007, c. 11, Sched. A, s. 168 (3).
169 (1) A regulation made under this Act may incorporate by reference, in whole or in part and with such changes as may be necessary, any document or publication and may require compliance with the document or publication.  2007, c. 11, Sched. A, s. 169 (1). Rolling incorporation of federal document (2) If a regulation described in subsection (1) incorporates in whole or in part a document or publication issued by or on behalf of the Federal Minister or the Canada Revenue Agency, the regulation is deemed to incorporate that document or publication as it may be amended from time to time.  2007, c. 11, Sched. A, s. 169 (2).
170 The Lieutenant Governor in Council may make regulations prescribing rules for the purposes of section 23, governing the adjustment of dollar amounts in provisions of this Act or in provisions of the Federal Act that apply in determining amounts for the purposes of Part II of this Act.  2007, c. 11, Sched. A, s. 170.
171 (1) The Lieutenant Governor in Council may make regulations, (a) limiting the amount of additional tax to be added under subdivision d of Division B of Part III or the amount of a tax credit under that subdivision that may be deducted in computing a corporation’s tax payable under that Division for a taxation year and governing the determination of the maximum amount of additional tax that must be added or the maximum amount of the tax credit that may be deducted by a corporation under that subdivision in determining the amount of its tax payable for a year under that Division; (b) prescribing rules for determining the amount of a corporation’s total federal balance or total Ontario balance for the purposes of subdivision d of Division B of Part III or prescribing rules for the purposes of determining amounts relevant in calculating the amount of a corporation’s total federal balance or total Ontario balance for the purposes of that subdivision; (c) prescribing investments that will be eligible investments for the purposes of determining the amount of a financial institution’s small business investment tax credit under subsection 73 (1) if the investments satisfy prescribed conditions, and prescribing those conditions; (d) prescribing rules for determining the tax credit amount for a taxation year in respect of an eligible investment that satisfies the conditions prescribed under clause (c); (e) prescribing rules for the purposes of subdivision b of Division E of Part III for determining the amount of consideration for which an eligible investment is issued; (f) prescribing rules for the purposes of subdivision b of Division E of Part III for determining whether an investment has been made in or issued by a person other than a corporation; (g) respecting the accounting principles to be applied in determining the total assets or gross revenue of an associated group for the purposes of section 77 or prescribing additional rules that do not conflict with this Act for determining the total assets or gross revenue of the associated group.  2007, c. 11, Sched. A, s. 171 (1). General or specific (2) A regulation made under subsection (1) may be general or specific.  2007, c. 11, Sched. A, s. 171 (2).
172 (1) The Lieutenant Governor in Council may make regulations, (a) prescribing a percentage for the purposes of paragraph 1, 2 or 3 of subsection 91 (5) and the period of time after December 31, 2007 to which it applies; (b)  Repealed:  2009, c. 18, Sched. 28, s. 17 (2). (c) prescribing a percentage for the purposes of clause 91 (9) (b) or (10) (b) or both and the period of time after December 31, 2007 to which it applies; (d)  Repealed:  2009, c. 18, Sched. 28, s. 17 (4). (e) prescribing a percentage for the purposes of clause 92 (3) (b) and the period of time after December 31, 2007 and before July 1, 2009 to which it applies; (e.1) prescribing a percentage for the purposes of clause 92 (3) (c) and the period of time after June 30, 2009 to which it applies; (f) prescribing rules governing the calculation of some or all of the refundable tax credits under Part IV, how the tax credits are claimed and who claims the tax credits in the event that a corporation becomes insolvent or bankrupt.  2007, c. 11, Sched. A, s. 172 (1); 2008, c. 7, Sched. S, s. 35; 2009, c. 18, Sched. 28, s. 17 (1-5); 2009, c. 34, Sched. U, s. 29. Same (2) A regulation under clause (1) (a), (c), or (e) may prescribe different percentages in respect of different time periods in which expenditures are incurred.  2007, c. 11, Sched. A, s. 172 (2); 2009, c. 18, Sched. 28, s. 17 (6). Minister’s regulations (3) The Minister of Finance may make regulations prescribing methods of claiming and obtaining the benefit of a co-operative education tax credit under section 88, other than as otherwise set out in Part IV, and the procedures to be followed.  2007, c. 11, Sched. A, s. 172 (3). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 35 - 14/05/2008 2009, c. 18, Sched. 28, s. 17 (1-6) - 01/01/2009; 2009, c. 34, Sched. U, s. 29 - 15/12/2009
172.0.1 The Minister of Finance may make regulations to facilitate the payment of the Ontario Trillium Benefit and prescribing those things that must, or may, be prescribed by the Minister under Part IV.1.  2011, c. 9, Sched. 40, s. 27. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched. 40, s. 27 - 12/05/2011
172.1 The Minister of Finance may make regulations for the purposes of Part V.5, (a) prescribing rules for determining if beer is manufactured in Ontario or outside Ontario; (b) prescribing additional conditions a corporation must satisfy to be a “beer manufacturer” for the purposes of that Part; (c) prescribing circumstances in which a corporation is entitled to a small beer manufacturers’ tax credit for a sales year if, at any time in the sales year, control of the corporation is acquired by a person or group of persons and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year; (d) prescribing circumstances in which a corporation is entitled to a small beer manufacturers’ tax credit for a sales year if, at any time in the sales year, the corporation has amalgamated or merged with one or more other corporations and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year; (e) prescribing circumstances in which a corporation is entitled to a small beer manufacturers’ tax credit for a sales year if, at any time in the sales year, the corporation is wound up and providing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year; (f) prescribing rules that apply in the event a qualifying corporation becomes bankrupt; (g) prescribing circumstances in which a corporation is entitled to a small beer manufacturers’ tax credit for a sales year if, at any time in the sales year, the corporation is related to another corporation, and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year; (h) prescribing circumstances in which a corporation is entitled to a small beer manufacturers’ tax credit for a sales year if, at any time in the sales year, the corporation disposes of all or part of its property to one or more other beer manufacturers and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year; (i) prescribing circumstances in which a corporation is entitled to a small beer manufacturers’ tax credit for a sales year if, at any time in the sales year the corporation acquires property from one or more other beer manufacturers, and prescribing rules for determining the amount of the tax credit to which the corporation is entitled for the sales year.  2010, c. 1, Sched. 29, s. 31; 2011, c. 9, Sched. 40, s. 28. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 29, s. 31 - 01/07/2010 2011, c. 9, Sched. 40, s. 28 - 12/05/2011
173 The Minister of Finance may make regulations, (a) prescribing types of non-financial information in respect of one or more corporations for the purposes of paragraph 10 of subsection 146 (4); (b) prescribing rules governing, (i) the calculation of amounts to be deducted, withheld and remitted on account of tax and other amounts payable under this Act, (ii) the time and manner for deducting, withholding and remitting the amounts, (iii) the application for the purposes of this Act of any Federal regulations relating to the deduction, withholding or remittance of any amounts under the Federal Act, including prescribing changes to those regulations for the purposes of this Act.  2010, c. 1, Sched. 29, s. 32. Section Amendments with date in force (d/m/y) 2010, c. 1, Sched. 29, s. 32 - 01/01/2009
174 (1) The Minister of Finance may make regulations providing for transitional matters which, in the opinion of the Minister of Finance, are necessary or desirable, (a) to facilitate the implementation of this Act or any provision of this Act; (b) to deal with any problems and issues that may arise by reason of the Income Tax Act and the Corporations Tax Act applying with respect to taxation years ending before January 1, 2009 and this Act applying with respect to taxation years ending after that day.  2007, c. 11, Sched. A, s. 174 (1). General or specific (2) A regulation made under subsection (1) may be general or specific.  2007, c. 11, Sched. A, s. 174 (2).
175 The Ontario Minister may approve the use of forms for any purpose under this Act and the forms may provide for such information to be furnished as the Ontario Minister may require.  2007, c. 11, Sched. A, s. 175.
176 The money required for the purposes of the following tax credits and benefits shall be paid out of the money appropriated for those purposes by the Legislature: 1. The following tax credits established under Part IV: i. The co-operative education tax credit under section 88. ii. The apprenticeship training tax credit under section 89. iii. The Ontario computer animation and special effects tax credit under section 90. iv. The Ontario film and television tax credit under section 91. v. The Ontario production services tax credit under section 92. vi. The Ontario interactive digital media tax credit under section 93. vii. The qualifying digital game corporation’s tax credit under section 93.1. viii. The specialized digital game corporation’s credit under section 93.2. ix. The Ontario sound recording tax credit under section 94. x. The Ontario book publishing tax credit under section 95. xi. The Ontario innovation tax credit under section 96. xii. The Ontario business-research institute tax credit under section 97. xii.i The regional opportunities investment tax credit under section 97.1. xii.ii The Ontario made investment tax credit under section 97.2. xiii. The political contribution tax credit under section 102. xiv. The Ontario focused flow-through share tax credit under section 103. xiv.i The Ontario seniors’ public transit tax credit under section 103.0.1. xiv.ii The Ontario childcare access and relief from expenses tax credit under section 103.0.2. xiv.iii The seniors’ home safety tax credit under section 103.0.3. xiv.iv  The Ontario jobs training tax credit under section 103.0.4. xiv.v The Ontario staycation tax credit under section 103.0.5. xiv.vi The Ontario seniors care at home tax credit under section 103.0.6. xv. The children’s activity tax credit under section 103.1. xvi. The healthy homes renovation tax credit under section 103.1.1. 1.1 The portion of the Ontario Trillium Benefit attributable to the Northern Ontario energy credit established under Part IV.1. 2. The Ontario child benefit established under Part V. 3. The small beer manufacturers’ tax credit established under Part V.5. 2012, c. 8, Sched. 56, s. 8; 2014, c. 7, Sched. 29, s. 16; 2017, c. 17, Sched. 2, s. 3; 2019, c. 7, Sched. 57, s. 4; 2020, c. 36, Sched. 43, s. 10; 2021, c. 8, Sched. 10, s. 5; 2021, c. 40, Sched. 21, s. 14; 2022, c. 17, Sched. 5, s. 6; 2023, c. 8, Sched. 9, s. 9. Section Amendments with date in force (d/m/y) 2012, c. 8, Sched. 56, s. 8 - 01/04/2012 2014, c. 7, Sched. 29, s. 16 - 24/07/2014 2017, c. 17, Sched. 2, s. 3 - 01/06/2017 2019, c. 7, Sched. 57, s. 4 - 01/01/2019 2020, c. 36, Sched. 43, s. 10 (1) - 25/03/2020; 2020, c. 36, Sched. 43, s. 10 (2) - 01/01/2021 2021, c. 8, Sched. 10, s. 5 - 27/04/2021; 2021, c. 40, Sched. 21, s. 14 - 09/12/2021 2022, c. 17, Sched. 5, s. 6 - 08/09/2022 2023, c. 8, Sched. 9, s. 9 - 18/05/2023 177 Omitted (enacts short title of this Act).  2007, c. 11, Sched. A, s. 177. ______________  Français
in which, “A” is the amount of the tax credit determined without reference to this section, and subsections 6 (2), 7 (2) and 7.1 (2), and “B” is the individual’s Ontario allocation factor for the year. 2007, c. 11, Sched. A, s. 10; 2015, c. 20, Sched. 40, s. 7. Section Amendments with date in force (d/m/y) 2015, c. 20, Sched. 40, s. 7 - 01/01/2016 Subdivision c — Additional Taxes
in which, “A” is 11.16 per cent, “B” is the percentage in paragraph 117 (2) (d) of the Federal Act, and “C” is the amount deductible by the individual for the year under section 122.3 of the Federal Act. 2007, c. 11, Sched. A, s. 14; 2009, c. 34, Sched. U, s. 3; 2012, c. 9, s. 4. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. U, s. 3 - 01/01/2009 2012, c. 9, s. 4
- 01/01/2012
in which,  “A” is the small business deduction rate for the corporation for the year, “B”   is the lesser of, (a) the corporation’s taxable income or taxable income earned in Canada, as the case may be, for the year, and (b) the amount, if any, by which 4/3 of its maximum cumulative reserve at the end of the year, as determined under section 137 of the Federal Act, exceeds the amount described in subsection (2), “C” is, (a) the corporation’s Ontario adjusted small business income for the year, as determined under subsection 33 (6), if the corporation is a Canadian-controlled private corporation throughout the year, or (b) nil, in any other case, and “D” is the corporation’s Ontario domestic factor for the year. 2007, c. 11, Sched. A, s. 35; 2017, c. 34, Sched. 40, s. 7 (1). Same (2) For the purposes of clause (b) of the definition of “B” in subsection (1), the amount is the amount that would be the corporation’s preferred-rate amount at the end of its previous taxation year under subsection 137 (4.3) of the Federal Act if paragraph (f) in the description of C in subsection 137 (3) of the Federal Act were read as “the proportion of 100% that the number of days in the year that are after December 31, 2016 is of the number of days in the year”. 2017, c. 34, Sched. 40, s. 7 (2). Section Amendments with date in force (d/m/y) 2017, c. 34, Sched. 40, s. 7 (1, 2) - 14/12/2017 Subdivision b — Crown Royalties and Resource Tax Credit
in which, “A” is the amount of the corporation’s adjusted Crown royalties for the year, “B” is the corporation’s notional resource allowance for the year, “C” is the corporation’s basic rate of tax for the year, and “D” is the corporation’s Ontario allocation factor for the year. 2007, c. 11, Sched. A, s. 36 (1); 2015, c. 20, Sched. 40, s. 9 (1). Transition, April 23, 2015 (1.1) Every corporation that has a permanent establishment in Ontario at any time in a taxation year that includes April 23, 2015 shall, in computing the amount of its tax payable under this Division for the year, add the amount calculated using the formula, H × J/K in which, “H” is the amount that would be calculated under subsection (1) in respect of the corporation if that subsection applied in the taxation year, “J” is the number of days in the taxation year that are before April 24, 2015, and “K” is the total number of days in the taxation year. 2015, c. 20, Sched. 40, s. 9 (2). Adjusted Crown royalties (2) The amount of a corporation’s adjusted Crown royalties for a taxation year is the amount, if any, by which “E” exceeds “F” where, “E” is the sum of, (a) all additional amounts that, if the Corporations Tax Act were to apply for the year, would be added in computing the corporation’s income for the year for the purposes of that Act because of the application of any of subsections 11.0.1 (2), (3) or (5) or 26 (4.1), paragraph 1 of subsection 26 (7) or subsection 31 (1.2) of that Act, and (b) all amounts each of which would, if the Corporations Tax Act were to apply for the year, be a reduction in the corporation’s share of a loss from a partnership in the year for the purposes of that Act because of the application of subsection 31 (1.2) of that Act, and “F” is the sum of all amounts each of which would, if the Corporations Tax Act were to apply for the year, be a reduction in the amount added in computing the corporation’s income for the year for the purposes of that Act because of the application of paragraph 2 of subsection 26 (7) of that Act.  2007, c. 11, Sched. A, s. 36 (2). Notional resource allowance (3) A corporation’s notional resource allowance for a taxation year shall be determined in the prescribed manner.  2007, c. 11, Sched. A, s. 36 (3). Section Amendments with date in force (d/m/y) 2015, c. 20, Sched. 40, s. 9 (1, 2) - 04/06/2015
in which, “I” is the amount of the corporation’s adjusted net income, if any, for the year, “L” is the amount of the corporation’s eligible losses, if any, for the year, “A” is the corporation’s Ontario allocation factor for the year, and “R” is the sum of, (a) 0.04 multiplied by the ratio of the number of days in the year that are before July 1, 2010 to the total number of days in the year, and (b) 0.027 multiplied by the ratio of the number of days in the year that are after June 30, 2010 to the total number of days in the year. 2009, c. 34, Sched. U, s. 13. Deductions from tax (2) A corporation may deduct from the corporate minimum tax otherwise payable by it under this Division for a taxation year, (a) the amount of the corporation’s foreign tax credit for the year, as determined under section 59, if the corporation is not a life insurance corporation; and (b) the amount of tax payable by the corporation under Division B for the year, determined without reference to any deduction under section 53.  2007, c. 11, Sched. A, s. 56 (2). Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. U, s. 13 - 15/12/2009