jswizzle3737/ontario_laws_and_regs huggingface dataset:
2.0.1 Despite section 2, the following rules apply if a retail dealer receives a tobacco product before the date on which the rate of tax on the tobacco product increases and then sells the tobacco product to a consumer on or after the date of the increase: 1.  The taxes payable by the consumer shall be determined as if the tobacco product were sold to the consumer immediately before the date of the increase. 2.  The taxes collectable by the retail dealer in respect of the tobacco product shall be determined as if the tobacco product were sold to the consumer immediately before the date of the increase. 2016, c. 5, Sched. 30, s. 1. Section Amendments with date in force (d/m/y) 2016, c. 5, Sched. 30, s. 1 - 25/02/2016
2.1 (1) Every wholesaler shall inform the person to whom the wholesaler sells cigars of the quantity of cigars being sold and the tax collectable and payable on the cigars and shall deliver to the person, at the time of the purchase, an invoice containing the prescribed information.  2000, c. 42, s. 99. Liability for tax (2) Every person who purchases cigars from a wholesaler without obtaining an invoice containing the information required under subsection (1) remains liable for the tax collectable or tax payable under this Act in respect of the purchase until the tax is paid to the wholesaler or the Minister, as the case may be.  2000, c. 42, s. 99. Same (3) Subsection (2) applies whether or not the wholesaler is an agent of the Minister.  2000, c. 42, s. 99. Duty of retail dealer (4) Every retail dealer shall provide every consumer of cigars with an invoice specifying the tax payable and any other prescribed information or shall give the consumer that information by another reasonable means.  2000, c. 42, s. 99. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 99 - 01/08/2001 Registration certificates for raw leaf tobacco
3 (1) No person shall sell or deliver in Ontario a tobacco product for resale unless the person holds a wholesaler’s permit issued to the person in such form and manner as the Minister requires.  R.S.O. 1990, c. T.10, s. 3 (1); 2011, c. 15, s. 4 (1). Conditions and restrictions (2) The Minister may, as a requirement for the issuance of a wholesaler’s permit, impose such reasonable conditions and restrictions as the Minister considers appropriate.  R.S.O. 1990, c. T.10, s. 3 (2). Wholesaler’s permit required (3) No person shall purchase or receive delivery in Ontario of a tobacco product from a wholesaler who does not hold a wholesaler’s permit issued under this section or from an importer who does not hold a registration certificate issued under this Act.  R.S.O. 1990, c. T.10, s. 3 (3); 2011, c. 15, s. 4 (2). Sale to retail dealer (4) No wholesaler shall, (a)  sell, deliver or cause to be delivered a tobacco product to a person in Ontario who does not hold a retail dealer’s permit issued under section 3.1; or (b)  deliver or cause to be delivered a tobacco product to a place in Ontario owned or occupied by a retail dealer if, at the time of the delivery, the place is the subject of a temporary prohibition under section 20 that is still in effect.  2007, c. 7, Sched. 40, s. 1; 2010, c. 1, Sched. 30, s. 1 (1); 2011, c. 15, s. 4 (3, 4). (5) Repealed:  2010, c. 1, Sched. 30, s. 1 (2). Change of business (6) Every wholesaler shall forthwith notify the Minister in writing of all changes in the name or nature of the wholesaler’s business or of the termination of the business.  R.S.O. 1990, c. T.10, s. 3 (6). Offence (7) Every person who holds a wholesaler’s permit as required under this section and contravenes any condition or restriction contained in the permit or any other requirement specified in this section is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $10,000.  2006, c. 33, Sched. Z.9, s. 1. Section Amendments with date in force (d/m/y) 2004, c. 7, s. 21
- 17/06/2004 2006, c. 33, Sched. Z.9, s. 1 - 20/12/2006 2007, c. 7, Sched. 40, s. 1 - 17/05/2007 2010, c. 1, Sched. 30, s. 1 (1, 2) - 01/07/2010 2011, c. 15, s. 4 (1-4) - 01/06/2011
9 (1) No person shall purchase, possess, store or sell unmarked cigarettes in Ontario unless the person has applied for and been issued a permit to purchase and sell unmarked cigarettes under the regulations.  R.S.O. 1990, c. T.10, s. 9 (1). Conditions and restrictions (2) The Minister may attach such reasonable conditions and restrictions to a permit to purchase and sell unmarked cigarettes as the Minister considers necessary to ensure that the unmarked cigarettes received by the applicant for the permit will be dealt with in accordance with this Act and the regulations.  R.S.O. 1990, c. T.10, s. 9 (2). Notification (3) Every holder of a permit to purchase and sell unmarked cigarettes shall forthwith notify the Minister in writing of all changes in the name or nature of the person’s business or of the termination of the business.  R.S.O. 1990, c. T.10, s. 9 (3). Penalty (4) Every person who, being the holder of a permit to purchase and sell unmarked cigarettes, sells or permits the sale of unmarked cigarettes to another person who is liable to collect or to pay tax under this Act shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes that were sold or permitted to be sold to a person liable to collect or to pay tax under this Act.  2011, c. 15, s. 13. Offence (5) Every person who, being the holder of a permit to purchase and sell unmarked cigarettes, sells or permits the sale of unmarked cigarettes to another person who is liable to collect or to pay tax under this Act is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $10,000, plus an additional fine of not less than an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes that were sold or permitted to be sold by the permit holder.  2011, c. 15, s. 13. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 224
- 05/12/2001 2011, c. 15, s. 13 - 01/06/2011
9.0.1 (1) No person shall purchase, possess, store or sell unmarked fine cut tobacco in Ontario unless the person has applied for and been issued a permit to purchase and sell unmarked fine cut tobacco under the regulations.  2011, c. 15, s. 14. Conditions and restrictions (2) The Minister may attach such reasonable conditions and restrictions to a permit to purchase and sell unmarked fine cut tobacco as the Minister considers necessary to ensure that the unmarked fine cut tobacco received by the applicant for the permit will be dealt with in accordance with this Act and the regulations.  2011, c. 15, s. 14. Notification (3) Every holder of a permit to purchase and sell unmarked fine cut tobacco shall forthwith notify the Minister in writing of all changes in the name or nature of the person’s business or of the termination of the business.  2011, c. 15, s. 14. Penalty (4) Every person who, being the holder of a permit to purchase and sell unmarked fine cut tobacco, sells or permits the sale of unmarked fine cut tobacco to another person who is liable to collect or to pay tax under this Act shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of fine cut tobacco that was sold or permitted to be sold to a person liable to collect or to pay tax under this Act.  2011, c. 15, s. 14. Offence (5) Every person who, being the holder of a permit to purchase and sell unmarked fine cut tobacco, sells or permits the sale of unmarked fine cut tobacco to another person who is liable to collect or to pay tax under this Act is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $10,000, plus an additional fine of not less than an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of fine cut tobacco that was sold or permitted to be sold by the permit holder.  2011, c. 15, s. 14. Section Amendments with date in force (d/m/y) 2011, c. 15, s. 14 - 01/04/2013
9.1 (1) No person shall deliver, or cause to be delivered, unmarked cigarettes to a person in Ontario who is not authorized under this Act or the regulations to purchase, possess, store or sell unmarked cigarettes.  2004, c. 31, Sched. 36, s. 4. Same (2) Unless authorized under this Act or the regulations, no person shall deliver, or cause to be delivered, to another person unmarked cigarettes that are intended to be sold to consumers liable to pay tax under section 2.  2004, c. 31, Sched. 36, s. 4. Penalty (3) Every person who contravenes subsection (1) or (2) shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes that were delivered, or caused to be delivered, in contravention of subsection (1) or (2).  2011, c. 15, s. 15. Offence (4) Every person who contravenes subsection (1) or (2) is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $10,000 and an additional fine of not less than an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes that were delivered, or caused to be delivered, in contravention of subsection (1) or (2).  2011, c. 15, s. 15. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 36, s. 4 - 16/12/2004 2011, c. 15, s. 15 - 01/06/2011
9.2 (1) No person shall deliver or cause to be delivered unmarked fine cut tobacco to a person in Ontario who is not authorized under this Act or the regulations to purchase, possess, store or sell unmarked fine cut tobacco.  2011, c. 15, s. 16. Same (2) Unless authorized under this Act or the regulations, no person shall deliver, or cause to be delivered, to another person unmarked fine cut tobacco that is intended to be sold to consumers.  2011, c. 15, s. 16. Penalty (3) Every person who contravenes subsection (1) or (2) shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of fine cut tobacco that was delivered, or caused to be delivered, in contravention of subsection (1) or (2).  2011, c. 15, s. 16. Offence (4) Every person who contravenes subsection (1) or (2) is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $10,000 and an additional fine of not less than an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of fine cut tobacco that was delivered, or caused to be delivered, in contravention of subsection (1) or (2).  2011, c. 15, s. 16. Section Amendments with date in force (d/m/y) 2011, c. 15, s. 16 - 01/04/2013
10 (1) Every person who is not a registered importer or exporter under this Act and who wishes to transport or cause to be transported tobacco in bulk owned by the person from a location outside Ontario, through Ontario and continuing to another location outside Ontario shall apply to the Minister for a transit permit prior to the transport.  R.S.O. 1990, c. T.10, s. 10 (1). Conditions (2) The Minister may, as a requirement for the issuance of a transit permit, impose such reasonable conditions, including the posting of security, as the Minister considers appropriate.  R.S.O. 1990, c. T.10, s. 10 (2). Copy of transit permit (3) Every person to whom a transit permit is issued under this section and who is an interjurisdictional transporter shall keep in the possession of the driver of any motor vehicle operated by the holder of the transit permit a true copy of the permit.  R.S.O. 1990, c. T.10, s. 10 (3); 2004, c. 31. Sched. 36, s. 5 (1). Idem (4) Every interjurisdictional transporter who is transporting tobacco in bulk on behalf of a person to whom a transit permit has been issued under subsection (1) shall secure from the person true copies of the transit permit.  R.S.O. 1990, c. T.10, s. 10 (4); 2004, c. 31, Sched. 36, s. 5 (2). Permit not valid (5) A transit permit is not valid in respect of the transport of marked tobacco products.  R.S.O. 1990, c. T.10, s. 10 (5); 2011, c. 15, s. 17. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 36, s. 5 (1, 2) - 16/12/2004 2011, c. 15, s. 17
- 01/04/2013
10.1 (1) The Minister may at any time, (a)  amend or remove a condition or restriction imposed on a registration certificate or permit issued under this Act or the regulations; and (b)  impose such other reasonable conditions or restrictions on a registration certificate or permit issued under this Act or the regulations as the Minister considers appropriate. 2019, c. 7, Sched. 59, s. 4. Notice and hearing (2) The Minister shall, (a)  notify the holder of the registration certificate or permit in writing of any imposition, removal or amendment of a condition or restriction; and (b)  in the case of the imposition or amendment of a condition or restriction, afford the person the opportunity to appear before the Minister to show cause why the condition or restriction should not be imposed or amended. 2019, c. 7, Sched. 59, s. 4. Service of notice (3) A notice under this section is properly served by personal service or by registered mail sent to the last known address of the person. 2019, c. 7, Sched. 59, s. 4. Conditions take effect upon notice (4) The imposition or amendment of a condition or restriction takes effect immediately upon the person’s receipt of the notice and is not stayed by a request to appear before the Minister. 2019, c. 7, Sched. 59, s. 4. Section Amendments with date in force (d/m/y) 2019, c. 7, Sched. 59, s. 4 - 29/05/2019
13 Every person ordinarily resident in Ontario or carrying on business in Ontario who brings into Ontario or who receives delivery in Ontario of a tobacco product acquired for value by them for their own consumption or use or for the consumption or use by other persons at their expense, or on behalf of, or as agent for, a principal who desires to acquire such tobacco for the consumption or use by such principal or other persons at their expense, shall immediately report the matter in writing to the Minister and shall supply the Minister with the invoice and all other pertinent information required from them by the Minister in respect of the consumption or use of such tobacco, and shall pay to Her Majesty in right of Ontario the same tax in respect of the consumption and use of such tobacco as would have been payable if the tobacco had been purchased in Ontario.  R.S.O. 1990, c. T.10, s. 13; 2011, c. 15, s. 20; 2023, c. 8, Sched. 10, s. 6. Section Amendments with date in force (d/m/y) 2011, c. 15, s. 20 - 01/06/2011 2023, c. 8, Sched. 10, s. 6 - 18/05/2023
13.1 (1) In this section, “returning resident” means an individual who, (a)  resides, ordinarily resides or carries on business in Ontario, and (b)  brings a tobacco product or causes a tobacco product to be brought into or receives delivery of a tobacco product in Ontario from outside Canada, (i)  for the individual’s own consumption or use, (ii)  for the consumption or use by another person at the individual’s expense, or (iii)  on behalf of or as agent for a principal for consumption or use by the principal or by another person at the principal’s expense.  1992, c. 28, s. 1 (2); 2011, c. 15, s. 21 (1). Returning resident to pay tax (2) Subject to subsection (4), every returning resident shall, at the time he or she brings a tobacco product or causes a tobacco product to be brought into, or receives delivery of a tobacco product in Ontario, (a)  make such report to a customs officer as the customs officer requires with respect to the tobacco; (b)  provide the customs officer with all information required by the customs officer in respect of the tobacco; and (c)  remit the tax payable on the tobacco to the customs officer as agent of the Minister.  1992, c. 28, s. 1 (2); 2011, c. 15, s. 21 (2). Amount of tax payable (3) For the purposes of subsection (2), the tax payable by a returning resident on the tobacco product is an amount equal to the tax that would have been payable had the tobacco been purchased in Ontario.  1992, c. 28, s. 1 (2); 2011, c. 15, s. 21 (3). Exception (4) No tax is payable on a tobacco product under this section if no tax is payable on the tobacco under Division III of Part IX of the Excise Tax Act (Canada).  1992, c. 28, s. 1 (2); 2011, c. 15, s. 21 (4). Taxable price (5) For the purposes of determining the amount equal to the tax payable on a cigar under this section, the taxable price of a cigar shall be deemed to be the same as the value of the cigar determined for the purpose of calculating the tax payable on the cigar under Division III of Part IX of the Excise Tax Act (Canada).  1992, c. 28, s. 1 (2); 2000, c. 42, s. 104. Application of subs. (2) (6) Subsection (2) applies only while an agreement under section 13.3 is in force.  1992, c. 28, s. 1 (2). Section Amendments with date in force (d/m/y) 1992, c. 28, s. 1 (2) - 01/02/1993 2000, c. 42, s. 104
- 01/08/2001 2011, c. 15, s. 21 (1-4) - 01/06/2011 Tax on cross-border buyer
13.1.1 (1) In this section and in sections 13.2 and 13.3, “collection agent” means, (a)  Canada Post Corporation, (b)  a collection agent of Canada Post Corporation, or (c)  a person who is licensed under section 9 of the Customs Act (Canada) as a customs broker; (“agent de perception”) “cross-border buyer” means a person who, (a)  causes a tobacco product to be brought into Ontario from outside Canada, or (b)  receives delivery of a tobacco product in Ontario from outside Canada, but does not include a returning resident as defined under subsection 13.1 (1) or a registered importer. (“acheteur transfrontalier”)  2007, c. 7, Sched. 40, s. 4; 2011, c. 15, s. 22 (1). Application (2) This section applies in respect of collection agents only if an agreement under subsection 13.3 (1.1) is in effect under which collection agents are authorized to act as agents of Her Majesty in right of Ontario.  2007, c. 7, Sched. 40, s. 4. Requirement to pay tax (3) Every cross-border buyer shall, at the time he or she causes a tobacco product to be brought into Ontario or receives delivery of a tobacco product in Ontario, (a)  make such report to a customs officer or collection agent as that customs officer or collection agent requires with respect to the tobacco; (b)  provide the customs officer or collection agent with all information required by the customs officer or collection agent in respect of the tobacco; and (c)  remit the tax payable on the tobacco to the customs officer or collection agent as agent of the Minister.  2007, c. 7, Sched. 40, s. 4; 2011, c. 15, s. 22 (2). Amount of tax payable (4) For the purposes of subsection (3), the amount of tax payable by a cross-border buyer on the tobacco product is the amount of tax that would have been payable under section 2 by a consumer had the tobacco been purchased in Ontario.  2011, c. 15, s. 22 (3). Section Amendments with date in force (d/m/y) 2007, c. 7, Sched. 40, s. 4 - 17/05/2007 2011, c. 15, s. 22 (1-3) - 01/06/2011
13.2 (1) If a returning resident or cross-border buyer fails or refuses to comply with subsection 13.1 (2) or 13.1.1 (3), the customs officer or collection agent may detain the tobacco product until the earlier of, (a)  payment of the tax payable in respect of the tobacco, and the costs, if any, relating to its detention; or (b)  the expiry of sixty days after the date of the commencement of the detention.  1992, c. 28, s. 1 (2); 2007, c. 7, Sched. 40, s. 5 (1); 2011, c. 15, s. 23 (1). Return of tobacco product (2) If the tax payable in respect of the tobacco product is paid, the tobacco product shall be returned to the returning resident or cross-border buyer.  1992, c. 28, s. 1 (2); 2007, c. 7, Sched. 40, s. 5 (2); 2011, c. 15, s. 23 (2). Forfeiture of tobacco product (3) If the period of sixty days after the date of commencement of the detention has expired, the tobacco product is forfeited to Her Majesty in right of Ontario and may be disposed of as directed by the Minister.  1992, c. 28, s. 1 (2); 2011, c. 15, s. 23 (3). Immunity of customs officers, etc. (4) No action or proceeding shall be brought against a customs officer or collection agent in respect of any act done or omitted to be done in good faith by the customs officer or collection agent, (a)  in the performance or intended performance of any duty under this Act or an agreement under section 13.3; or (b)  in the exercise or intended exercise of any power under this Act or an agreement under section 13.3.  1992, c. 28, s. 1 (2); 2001, c. 23, s. 226 (1); 2007, c. 7, Sched. 40, s. 5 (3). Liability of the Crown (5) Despite subsection 8 (3) of the Crown Liability and Proceedings Act, 2019, subsection (4) does not relieve Her Majesty in right of Ontario of a liability to which it would otherwise be subject in respect of a tort.  2001, c. 23, s. 226 (2); 2019, c. 7, Sched. 17, s. 164. Section Amendments with date in force (d/m/y) 1992, c. 28, s. 1 (2) - 01/02/1993 2001, c. 23, s. 226 (1, 2) - 05/12/2001 2007, c. 7, Sched. 40, s. 5 (1-3) - 17/05/2007 2011, c. 15, s. 23 (1-3) - 01/06/2011 2019, c. 7, Sched. 17, s. 164 - 01/07/2019
13.3 (1) The Minister, on behalf of Her Majesty in right of Ontario, may enter into an agreement with the Government of Canada respecting the administration and enforcement of this Act in respect of tobacco products, (a)  that are brought or caused to be brought into Ontario from outside Canada by a returning resident; (b)  that are delivered in Ontario from outside Canada to a returning resident; or (c)  that are delivered in Ontario from outside Canada to a cross-border buyer.  1992, c. 28, s. 1 (2); 2007, c. 7, Sched. 40, s. 6 (1); 2011, c. 15, s. 24 (1-4). Agreement may authorize agreement with Canada Post Corporation (1.1) An agreement entered into under subsection (1) may authorize the Government of Canada to enter into an agreement with Canada Post Corporation respecting the administration and enforcement of this Act by collection agents.  2007, c. 7, Sched. 40, s. 6 (2). Compensation (2) The agreement may authorize payment to the Government of Canada in respect of services under the agreement.  1992, c. 28, s. 1 (2). Payments (3) Payments in respect of the on-going costs of services under the agreement shall be paid out of the amounts collected on behalf of the Minister.  1992, c. 28, s. 1 (2). Authorization (4) The Government of Canada may, as agent of Her Majesty in right of Ontario, act in accordance with the agreement, (a)  to collect tax owing in respect of a tobacco product that is released from customs without payment of all or part of the tax; and (b)  to refund an amount collected by a customs officer that is in excess of the amount of the tax payable in respect of the tobacco product.  1992, c. 28, s. 1 (2); 2011, c. 15, s. 24 (5, 6). Section Amendments with date in force (d/m/y) 1992, c. 28, s. 1 (2) - 01/02/1993 2007, c. 7, Sched. 40, s. 6 (1, 2) - 17/05/2007 2011, c. 15, s. 24 (1-6) - 01/06/2011
13.4 For the purposes of enforcing and administering this Act, the Minister, on behalf of Her Majesty in right of Ontario, may enter into an agreement with the Government of Canada respecting the sharing of information gathered under this Act.  2004, c. 31, Sched. 36, s. 6. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 36, s. 6 - 16/12/2004 Agreement with council of the band
14 (1) No wholesaler shall dispose of their stock of tobacco products through a sale in bulk as defined in the Bulk Sales Act, as it read immediately before it was repealed, without first obtaining a certificate in duplicate from the Minister that all taxes collectable or payable under this Act by such wholesaler have been paid or that such person has entered into an arrangement satisfactory to the Minister for the payment of such taxes or for securing their payment.  R.S.O. 1990, c. T.10, s. 14 (1); 2000, c. 42, s. 105 (1); 2011, c. 15, s. 26 (1); 2017, c. 2, Sched. 3, s. 11 (1). Idem (2) Every person purchasing stock of tobacco products through a sale in bulk as defined in the Bulk Sales Act, as it read immediately before it was repealed, shall obtain from the wholesaler selling such stock the duplicate copy of the certificate furnished under subsection (1), and if the person fails to do so, the person is responsible for payment to the Minister of all taxes collectable or payable under this Act by the wholesaler thus disposing of their stock of tobacco products through a sale in bulk.  R.S.O. 1990, c. T.10, s. 14 (2); 1994, c. 18, s. 8 (4); 2000, c. 42, s. 105 (2); 2011, c. 15, s. 26 (2); 2017, c. 2, Sched. 3, s. 11 (2). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (4) - 23/06/1994 2000, c. 42, s. 105 (1, 2) - 21/12/2000 2011, c. 15, s. 26 (1, 2) - 01/06/2011 2017, c. 2, Sched. 3, s. 11 (1, 2) - 22/03/2017
15 No retail dealer shall advertise or hold out or state to the public or to any consumer directly or indirectly that the tax or any part thereof imposed by this Act will be assumed or absorbed by the retail dealer or that it will not be considered as an element in the price to the consumer or, if added, that it or any part thereof will be refunded.  R.S.O. 1990, c. T.10, s. 15.
16 (1) Every person who collects any tax imposed by this Act shall be deemed to hold it in trust for Her Majesty in right of Ontario and shall pay it over to the Minister at the time and in the manner prescribed by the regulations or by agreement made under the regulations.  R.S.O. 1990, c. T.10, s. 16 (1); 1994, c. 18, s. 8 (4). Default in payment over to Minister (2) If any person who has collected any tax imposed by this Act fails to pay it over to the Minister at the time and in the manner prescribed by the regulations or by agreement made under the regulations, as the case may be, the amount thereof becomes a debt due from such person to Her Majesty in right of Ontario.  R.S.O. 1990, c. T.10, s. 16 (2); 1994, c. 18, s. 8 (4). Compensation to collectors, etc. (3) For each 12-month period commencing on April 1, there may be paid to each person designated a collector under this Act and to each registered importer who is not also a person designated as a collector under this Act, as compensation for their services in collecting and remitting the tax imposed by this Act, the lesser of, (a)  $2,000; or (b)  the total of, (i)  4 per cent of the tax collected by the person in that period and shown in a return that is made in accordance with this Act and the regulations and in which the tax shown to have been collected is $75 or more, (ii)  $3 for each return with respect to tax collected by the person in that period that is made in accordance with this Act and the regulations and in which the tax shown to have been collected exceeds $3 but does not exceed $75, and (iii)  the tax collected by the person in that period and shown on a return that is made in accordance with this Act and the regulations and in which the tax shown to have been collected does not exceed $3.  2000, c. 42, s. 106. Same (3.1) A person to whom compensation may be paid under subsection (3) may deduct that compensation from the amount otherwise to be remitted to the Minister in accordance with this Act and the regulations.  2000, c. 42, s. 106. (4) Repealed:  2001, c. 23, s. 227. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (4) - 23/06/1994 2000, c. 42, s. 106 - 21/12/2000 2001, c. 23, s. 227
- 05/12/2001
18 (1) Every collector or importer shall, with the return required under subsection 17 (1), transmit the tax payable or payable and collectable by the collector or importer.  R.S.O. 1990, c. T.10, s. 18 (1). (2) Repealed:  1994, c. 18, s. 8 (6). Refund of tax claimed (3) Despite subsection (1), a collector designated under subsection 4 (1) may retain the amount of a refund for which the collector has made application under this Act or the regulations until the refund for which the collector has applied is, in whole or in part, approved or refused by the Minister and until notice of the Minister’s decision is sent to the collector.  2000, c. 42, s. 107. Repayment of refund taken (4) Despite subsection (3), upon receiving a statement of disallowance under subsection 19 (4) in respect of the application referred to in subsection (3), the collector shall, with the collector’s next return or at such earlier time as is specified in the statement of disallowance, whether or not an objection or appeal therefrom has been made or taken, transmit to the Minister the amount of any refund refused, together with interest thereon at the rate prescribed for the period during which the amount was retained by the collector and, upon being notified of the approval of any refund claimed, the collector may, subject to section 40, retain the amount so approved.  R.S.O. 1990, c. T.10, s. 18 (4); 1994, c. 18, s. 8 (4). Application of subs. (3) (5) Subsection (3) only applies to a collector, who, in a return filed by the collector in accordance with this Act and the regulations, shows that tax under this Act is to be remitted by the collector and who, at the time the return is delivered to the Minister, has also applied for a refund under this Act or the regulations.  R.S.O. 1990, c. T.10, s. 18 (5). Offence (6) Every person who is required to pay over to a collector or registered importer or to remit to the Minister the tax imposed by this Act and who fails to pay over or remit the tax is guilty of an offence and on conviction is liable to a fine of not less than an amount equal to 25 per cent of the tax and not more than an amount equal to three times the amount of the tax that should have been paid over or remitted.  R.S.O. 1990, c. T.10, s. 18 (6); 1994, c. 18, s. 8 (4); 2004, c. 7, s. 29. Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (4) - 23/06/1994; 1994, c. 18, s. 8 (6) - 01/02/1995 2000, c. 42, s. 107
- 01/08/2001 2004, c. 7, s. 29 - 17/06/2004
18.1 (1) If on a particular date a debt as calculated under subsection (2) is payable by any person, the person shall be charged interest payable to the Minister at the prescribed rate and calculated in the prescribed manner on the amount of the debt from that date to the date the amount is received by the Minister.  1994, c. 18, s. 8 (7). Amount of debt calculation (2) In this section, the amount of the debt payable by a person under this Act at a particular date is the amount by which, (a)  the aggregate of, (i)  all tax under this Act that is collectable or that is payable by the person before that date, (ii)  all amounts or penalties or both assessed under this Act against the person at any time before that date, (iii)  all refunds taken under subsection 18 (3) that are disallowed in respect of a period of time ending before that date, and (iv)  the total of all amounts charged under this section against the person in respect of a period of time ending before that date, exceeds, (b)  the aggregate of, (i)  the amount of all taxes remitted or paid by the person under this Act and the amount of any refund owing under any other Act that has been applied by the Minister to the person’s liabilities under this Act prior to that date, (ii)  the amount of all refunds taken under subsection 18 (3) prior to that date, and (iii)  the total of all amounts of interest credited to the person in respect of a period of time ending before that date.  1994, c. 18, s. 8 (7). Compounding (3) The interest under subsection (1) shall be compounded daily to the date on which it is paid.  1994, c. 18, s. 8 (7). Minimum liability (4) Where the amount of interest is less than a minimum amount to be determined from time to time by the Minister, no interest shall be paid under this section.  1994, c. 18, s. 8 (7). Interest on penalties (5) For the purposes of this section, interest on all penalties imposed by this Act shall be calculated from the date the default to which they apply first occurred.  1994, c. 18, s. 8 (7). Exemption from payment of interest (6) If, owing to special circumstances, it is considered inequitable that the whole amount of interest payable by any person under this Act be paid, the Minister may exempt the person from any payment of the whole or any part of the interest.  2007, c. 7, Sched. 40, s. 7. Note:  Section 18.1 applies in determining the amount of interest in respect of any day that is on or after July 1, 1993 and, for the purpose of determining the amount of interest in respect of any prior period, subsections 18 (2), 20 (1) and 20 (2) apply as they read before July 1, 1993.  See:  1994, c. 18, s. 8 (27). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (7) - 01/07/1993 2007, c. 7, Sched. 40, s. 7 - 17/05/2007
20.1 (1) Every retail dealer who owns or occupies a particular place that is the subject of a temporary prohibition under section 20 shall ensure that signs are posted at the place in accordance with the requirements prescribed by the Minister.  2007, c. 7, Sched. 40, s. 8. Signs under Smoke-Free Ontario Act, 2017 (2) If the Minister has not made a regulation for the purposes of subsection (1) or the regulation is no longer in force, the provisions of the regulations made under the Smoke-Free Ontario Act, 2017 for the purposes of section 23 of that Act shall apply as if they were prescribed by the Minister for the purposes of this section, with such modifications as may be necessary or that the Minister considers appropriate in the circumstances. 2017, c. 26, Sched. 3, s. 28 (2). Posting by person authorized by the Minister (3) If any sign is not posted as required under this section, a person authorized by the Minister may enter the premises without a warrant and post the sign in accordance with this section.  2007, c. 7, Sched. 40, s. 8. Obstruction (4) No person shall hinder, obstruct or interfere with a person acting under subsection (3).  2007, c. 7, Sched. 40, s. 8. Signs not to be removed (5) No person shall remove a sign required to be posted under this section while the prohibition remains in effect.  2007, c. 7, Sched. 40, s. 8. Section Amendments with date in force (d/m/y) 2007, c. 7, Sched. 40, s. 8 - 17/05/2007 2017, c. 26, Sched. 3, s. 28 (2) - 17/10/2018 Penalties and offences, failure to comply with s. 20
20.2 (1) Every person who contravenes subsection 20 (4) in respect of a temporary prohibition having a duration determined under paragraph 1 or 2 of subsection 20 (12) shall pay a penalty when assessed for it determined as follows: 1.  If the duration of the temporary prohibition is determined under paragraph 1 of subsection 20 (12), the penalty is $5,000. 2.  If the duration of the temporary prohibition is determined under paragraph 2 of subsection 20 (12), the penalty is $10,000.  2007, c. 7, Sched. 40, s. 8. Offence (2) Every person who contravenes subsection 20 (4) in respect of a temporary prohibition having a duration determined under paragraph 3, 4, 5 or 6 of subsection 20 (12) is guilty of an offence and on conviction is liable to a minimum fine determined as follows: 1.  If the duration of the temporary prohibition is determined under paragraph 3 of subsection 20 (12), the minimum fine is $5,000. 2.  If the duration of the temporary prohibition is determined under paragraph 4 of subsection 20 (12), the minimum fine is $10,000. 3.  If the duration of the temporary prohibition is determined under paragraph 5 of subsection 20 (12), the minimum fine is $30,000. 4.  If the duration of the temporary prohibition is determined under paragraph 6 of subsection 20 (12), the minimum fine is $50,000.  2007, c. 7, Sched. 40, s. 8. Penalty, wholesaler (3) Every wholesaler who is found to have delivered or caused to be delivered a tobacco product to a particular place owned or occupied by a retail dealer in respect of which a temporary prohibition under section 20 was in effect shall pay a penalty, when assessed for it, equal to the sum of, (a)  three times the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of tobacco products that the wholesaler delivered or caused to be delivered to the particular place during the period when the prohibition was in effect; and (b)  the amount of, (i)  $1,000 if this is the first penalty assessed against the wholesaler under this subsection, (ii)  $2,500 if this is the second penalty assessed against the wholesaler under this subsection, (iii)  $5,000 if this is the third penalty assessed against the wholesaler under this subsection, or (iv)  $10,000 if the wholesaler has been assessed a penalty under this subsection more than three times before.  2008, c. 19, Sched. W, s. 4; 2011, c. 15, s. 30. Section Amendments with date in force (d/m/y) 2007, c. 7, Sched. 40, s. 8 - 17/05/2007 2008, c. 19, Sched. W, s. 4 - 27/11/2008 2011, c. 15, s. 30 - 01/06/2011
21 (1) A person that objects to an assessment of tax or interest, or the assessment or payment of a penalty or the disallowance of a refund under section 19, may, within 180 days from the day of mailing or delivery by personal service of the notice of assessment or statement of disallowance, serve on the Minister a notice of objection in the form approved by the Minister.  1997, c. 43, Sched. E, s. 1 (1). Facts and reasons to be given (1.1) The notice of objection shall, (a)  clearly describe each issue raised by way of objection; and (b)  fully set out the facts and reasons relied on by the person in respect of each issue.  1997, c. 43, Sched. E, s. 1 (1). Same (1.2) If a notice of objection does not fully set out the facts and reasons relied on by the person in respect of an issue, the Minister may in writing request the person to provide the information, and the person shall be deemed to have complied with clause (1.1) (b) in respect of the issue if the person provides the information to the Minister in writing within 60 days after the day the request is made by the Minister.  1997, c. 43, Sched. E, s. 1 (1). Computation of time (1.3) For the purpose of calculating the number of days mentioned in subsection (1), (1.2) or 22 (1), the day on which a notice of assessment or statement is mailed under subsection (1), a request is made under subsection (1.2) or a notification is given under subsection (3) is the date stated in the notice of assessment, statement, request or notification.  1997, c. 43, Sched. E, s. 1 (1). Limitation (1.4) A person shall not raise, by way of objection under this section to a fresh statement or reassessment or to a variation of an assessment or statement under subsection (3), any issue that the person is not entitled to raise by way of appeal under section 22 in respect of the fresh statement or reassessment or of a variation of the assessment or statement.  1997, c. 43, Sched. E, s. 1 (1). Service (2) A notice of objection under this section shall be served by being sent by registered mail addressed to the Minister or by such other method of service as the Minister prescribes.  R.S.O. 1990, c. T.10, s. 21 (2); 1997, c. 43, Sched. E, s. 1 (2). Minister to reconsider (3) Upon receipt of a notice of objection, the Minister shall with all due dispatch reconsider the assessment or disallowance or penalty objected to and vacate, confirm or vary the assessment or disallowance or penalty or reassess or serve a fresh statement of disallowance, and the Minister shall thereupon notify the person making the objection of his or her action in writing.  R.S.O. 1990, c. T.10, s. 21 (3); 1997, c. 43, Sched. E, s. 1 (3). Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. E, s. 1 (1-3) - 18/12/1997
22.0.1 (1) If the following conditions are satisfied, a person may make an application under subrule 14.05 (2) of the Rules of Civil Procedure to a judge of the Superior Court of Justice: 1.  The application is to determine one or more issues of law that depend solely on the interpretation of, i.  this Act or the regulations, or ii.  this Act or the regulations and another Ontario statute or regulation. 2.  The Minister has indicated in writing that the Minister is satisfied that it is in the public interest for the applicant to make the application. 3.  The Minister and the applicant have executed a statement of agreed facts on which they both intend to rely and the applicant files the statement as part of the applicant’s application record. 4.  No facts remain in dispute between the Minister and the applicant that either of them believes may be relevant to the determination of any issue of law that is a subject of the application.  2006, c. 33, Sched. Z.9, s. 6. Application of rule 38.10, Rules of Civil Procedure (2) Rule 38.10 of the Rules of Civil Procedure does not apply to an application referred to in this section, except that the presiding judge may, on the hearing of the application, adjourn the application in whole or in part and with or without terms under clause 38.10 (1) (a).  2006, c. 33, Sched. Z.9, s. 6. Disposition of application (3) The court may dispose of an application that is authorized under this section by, (a)  making a declaration of law in respect of one or more issues of law forming the subject of the application; (b)  declining to make a declaration of law in respect of any of the issues of law forming the subject of the application; or (c)  dismissing the application.  2006, c. 33, Sched. Z.9, s. 6. Effect of declaration of law (4) No declaration of law made on an application under this section, (a)  shall be binding on the Minister and the applicant except in relation to the facts agreed to by them in the proceeding; or (b)  shall otherwise affect the rights of the Minister or the applicant in any appeal instituted under this Act.  2006, c. 33, Sched. Z.9, s. 6. No applications under subrule 14.05 (3) (5) No person other than the Minister may bring an application under subrule 14.05 (3) of the Rules of Civil Procedure on or after the day this section comes into force, in respect of any matter arising under this Act.  2006, c. 33, Sched. Z.9, s. 6. Other proceedings (6) On the motion of the Minister, the court shall dismiss a proceeding commenced by an application under rule 14.05 of the Rules of Civil Procedure relating to a matter under this Act or the regulations if any condition in subsection (1) has not been satisfied or the application is prohibited under subsection (5).  2006, c. 33, Sched. Z.9, s. 6. Application (7) Subsections (1) to (6) do not apply in respect of applications to the Superior Court of Justice authorized under any other section of this Act.  2006, c. 33, Sched. Z.9, s. 6. Section Amendments with date in force (d/m/y) 2006, c. 33, Sched. Z.9, s. 6 - 20/12/2006
22.1 (1) Every collector, importer, exporter, interjurisdictional transporter, wholesaler, retail dealer or manufacturer shall keep at its principal place of business in Ontario records and books of account in the form and containing the information that will enable the accurate determination of the tax collectable and payable under this Act.  2000, c. 42, s. 110. (1.1) Repealed: 2023, c. 8, Sched. 10, s. 8. Same (2) Every person referred to in subsection (1) or (1.1) shall maintain the records and books of account, as well as any other document necessary to verify the information in the records and books, for a period of seven years following the end of the person’s fiscal year to which the records and books relate, unless written permission for their disposal is received from the Minister.  2000, c. 42, s. 110; 2001, c. 23, s. 232 (2). Offence (3) Every person who fails to comply with subsection (2) is guilty of an offence and, on conviction, is liable to a fine of not less than $1,000 and not more than $25,000. 2017, c. 8, Sched. 32, s. 7. Penalty (4) Every person who fails to comply with subsection (2) shall pay a penalty to the Minister, when assessed for it, of $1,000. 2017, c. 8, Sched. 32, s. 7. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 110 - 01/08/2001 2001, c. 23, s. 232 (1, 2) - 01/07/2004 2011, c. 15, s. 31 - 01/04/2013 2017, c. 8, Sched. 32, s. 7 - 17/05/2017 2023, c. 8, Sched. 10, s. 8 - 18/05/2023
22.2 (1) Every person who holds a registration certificate issued under section 2.2 or 7 shall keep in the person’s principal place of business in Ontario records and books in the form and containing the information that will enable the accurate determination of raw leaf tobacco produced, processed, sold, purchased, imported or exported by the person. 2015, c. 38, Sched. 21, s. 5. Same (2) Every person referred to in subsection (1) who produces, processes, sells, purchases, imports, exports or otherwise acquires raw leaf tobacco that is required to be labelled with a marker under section 2.4 shall record in the person’s books or records the information that is found on the marker. 2015, c. 38, Sched. 21, s. 5; 2016, c. 37, Sched. 26, s. 5. Same (3) Every person referred to in subsection (1) or (2) shall maintain the records and books, as well as any other document necessary to verify the information in the records and books, for a period of seven years following the end of the person’s fiscal year to which the records and books relate, unless written permission for their disposal is received from the Minister. 2015, c. 38, Sched. 21, s. 5. Offence (4) Every person who fails to comply with subsection (3) is guilty of an offence and, on conviction, is liable to a fine of not less than $1,000 and not more than $25,000. 2017, c. 8, Sched. 32, s. 8. Penalty (5) Every person who fails to comply with subsection (3) shall pay a penalty to the Minister, when assessed for it, of $1,000. 2017, c. 8, Sched. 32, s. 8. Section Amendments with date in force (d/m/y) 2015, c. 38, Sched. 21, s. 5 - 10/12/2015 2016, c. 37, Sched. 26, s. 5 - 08/12/2016 2017, c. 8, Sched. 32, s. 8 - 17/05/2017
22.3 (1) Every person described in paragraph 1 of subsection 7.0.1 (1) shall keep in the person’s principal place of business in Ontario records and books in the form and containing the information that will enable the accurate determination of the quantity of cigarette filter components imported, sold or delivered by or in the possession of the person. 2017, c. 34, Sched. 42, s. 5. Same (2) Every person described in paragraph 1 of subsection 7.0.1 (1) shall maintain the records and books, as well as any other document necessary to verify the information in the records and books, for a period of seven years following the end of the person’s fiscal year to which the records and books relate, unless written permission for their disposal is received from the Minister. 2017, c. 34, Sched. 42, s. 5. Offence (3) Every person who fails to comply with subsection (2) is guilty of an offence and, on conviction, is liable to a fine of not less than $1,000 and not more than $25,000. 2017, c. 34, Sched. 42, s. 5. Penalty (4) Every person who fails to comply with subsection (2) shall pay a penalty to the Minister, when assessed for it, of $1,000. 2017, c. 34, Sched. 42, s. 5. Section Amendments with date in force (d/m/y) 2017, c. 34, Sched. 42, s. 5 - 01/01/2018