jswizzle3737/ontario_laws_and_regs huggingface dataset:
23.0.2 (1) If, on an inspection under subsection 23 (1), a person authorized by the Minister discovers raw leaf tobacco, the person may, subject to subsection (2), seize, impound, hold and dispose of the tobacco, if the person has reasonable grounds to believe, (a)  that the tobacco has been brought into Ontario or has been purchased, sold, offered for sale, kept for sale, transported or delivered in contravention of section 2.3; (a.1)  that the tobacco is being offered for sale or kept for sale in contravention of section 2.3; or (b)  that the tobacco is not baled, packaged or labelled in accordance with section 2.4. 2015, c. 38, Sched. 21, s. 8 (1); 2019, c. 15, Sched. 39, s. 4. Application to court (2) Raw leaf tobacco seized under subsection (1) is forfeited to the Crown to be disposed of as the Minister directs unless, within 30 days following the seizure, the person from whom the tobacco was seized, or the owner of the tobacco, applies to the Superior Court of Justice to establish the right to possession of the tobacco.  2011, c. 15, s. 33. Right to possession of raw tobacco (3) For the purposes of an application under subsection (2), the applicant has a right to possession of the raw leaf tobacco if, (a)  the tobacco was seized under clause (1) (a) and, at the time the seizure was made, (i)  the applicant was the holder of a registration certificate issued under section 2.2, 6 or 7, and (ii)  the tobacco was brought into Ontario or was purchased, sold, transported or delivered in accordance with the conditions or restrictions, if any, on the applicant’s registration certificate; or (b)  the tobacco was seized under clause (1) (b) and, at the time the seizure was made, the requirements of section 2.4 to bale, package or label tobacco did not apply in respect of the tobacco. 2015, c. 38, Sched. 21, s. 8 (2). Disposal of tobacco (4) Subsections 23.1 (4), (5), (6) and (7) apply, with necessary modifications, with respect to the disposal of the seized tobacco.  2011, c. 15, s. 33. Section Amendments with date in force (d/m/y) 2011, c. 15, s. 33 - 01/10/2012 2015, c. 38, Sched. 21, s. 8 (1, 2) - 10/12/2015 2019, c. 15, Sched. 39, s. 4 - 10/12/2019
24.0.1 (1) For the purpose of investigations and enforcement activities under this Act or under an Act of the Parliament of Canada, the Minister may exempt any person from the application of any provision of this Act or the regulations when the person is carrying out his or her duties under this Act or under an Act of the Parliament of Canada. 2015, c. 20, Sched. 43, s. 4. Same (2) The Minister may impose conditions and restrictions with respect to an exemption. 2015, c. 20, Sched. 43, s. 4. Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 30, s. 3 - 05/06/2009 2015, c. 20, Sched. 43, s. 4 - 04/06/2015
27 The use of a remedy does not bar or affect any other remedy, and the remedies provided by this Act for the recovery and enforcement of payment or collection, or both, of any tax or penalty, or both, imposed by this Act are in addition to other remedies existing at law, and no action or other proceeding in any way prejudices, limits or affects any lien charge or priority under this Act or otherwise.  R.S.O. 1990, c. T.10, s. 27.
28 (1), (2) Repealed:  1994, c. 18, s. 8 (15). False statements (3) Every person who has, (a)  made, or participated in, assented to or acquiesced in the making of, false or deceptive statements in a return, certificate, statement or answer, delivered or made as required by or under this Act or the regulations; (b)  to evade payment of a tax imposed by this Act, destroyed, altered, mutilated, secreted or otherwise disposed of the records or books of account of a collector, importer, exporter, interjurisdictional transporter, consumer, wholesaler, retail dealer or holder of a permit to mark or stamp cigarettes or fine cut tobacco; (c)  made, or assented to or acquiesced in the making of, false or deceptive entries or omitted, or assented to or acquiesced in the omission, to enter a material particular in records or books of account of a collector, importer, exporter, interjurisdictional transporter, consumer, wholesaler, retail dealer or holder of a permit to mark or stamp cigarettes or fine cut tobacco; (d)  wilfully, in any manner, evaded or attempted to evade compliance with this Act or payment of taxes imposed by this Act; or (e)  conspired with any person to commit any offence described in clauses (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided by this Act, is liable on conviction to a minimum fine equal to the sum of an amount of not less than $500 and not more than $10,000 plus an amount equal to twice the amount of the tax that should have been declared to be collectable or payable or that was sought to be evaded, or is liable to imprisonment for a term of not more than two years, or is liable to both the fine and imprisonment.  R.S.O. 1990, c. T.10, s. 28 (3); 1993, c. 27, Sched.; 2001, c. 23, s. 238; 2007, c. 7, Sched. 40, s. 10; 2011, c. 15, s. 38; 2023, c. 8, Sched. 10, s. 10. Section Amendments with date in force (d/m/y) 1993, c. 27, Sched. - 31/12/1991; 1994, c. 18, s. 8 (15) - 01/02/1995 2001, c. 23, s. 238 (1, 2) - 01/07/2004 2007, c. 7, Sched. 40, s. 10 - 17/05/2007 2011, c. 15, s. 38 (1, 2)
- 01/04/2013 2023, c. 8, Sched. 10, s. 10 (1, 2) - 18/05/2023 Prohibitions re unmarked tobacco products
30 Any officer, director or agent of a corporation who directed, authorized, assented to, acquiesced in or participated in the commission of any act that is an offence under this Act for which the corporation would be liable for prosecution is guilty of an offence and on conviction is liable to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.  R.S.O. 1990, c. T.10, s. 30.
30.1 (1) If a corporation has failed to collect tax or has collected tax and failed to remit the tax or has failed to pay any interest or penalty related thereto, the directors of the corporation at the time the corporation was required to collect or remit the taxes or to pay the interest or penalty related thereto are jointly and severally liable, together with the corporation, to pay such amounts.  1991, c. 48, s. 5. Exception (2) A director of a corporation is not liable under subsection (1) unless, (a)  a warrant of execution for the amount of the corporation’s liability as described in subsection (1) has been issued under clause 25 (1) (b) and the warrant has been returned by the sheriff unsatisfied in whole or in part; (b)  the corporation has become bankrupt due to an assignment or receiving order or it has filed a notice of intention to file or a proposal 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, receiving order or filing of the proposal; or (c)  the corporation becomes subject to a proceeding to which section 24.1 applies and a claim has been made under that section at any time from the date that the Minister should have been advised of the commencement of those proceedings to the date that is six months after the remaining property of the collector or registered importer has been finally disposed of.  1991, c. 48, s. 5; 1997, c. 43, Sched. E, s. 6. Prudent director (3) A director of a corporation is not liable for a failure described in subsection (1) if the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would exercise in comparable circumstances.  1991, c. 48, s. 5. Assessment (4) The Minister may assess any person for any amount payable by the person under this section and, where the Minister sends a notice of assessment, the sections of this Act respecting assessments, objections and appeals apply with necessary modifications.  1991, c. 48, s. 5. Time limit (5) An assessment under subsection (4) shall not be made more than two years after the person last ceased to be a director of the corporation.  1991, c. 48, s. 5. Execution (6) If execution referred to in clause (2) (a) has been issued, the amount recoverable from a director is the amount remaining unsatisfied after execution.  1991, c. 48, s. 5. Idem (7) If a director of a corporation pays an amount in respect of a corporation’s liability described in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that Her Majesty in right of Ontario would be entitled to had the amount not been so paid and, where a warrant of execution has been issued under clause 25 (1) (b), the director is entitled to the assignment of the warrant of execution to the extent of the director’s payment, and the Minister may make the assignment.  1991, c. 48, s. 5. Section Amendments with date in force (d/m/y) 1991, c. 48, s. 5 - 19/12/1991; 1997, c. 43, Sched. E, s. 6 - 18/12/1997
32.1 (1) The Minister shall disclose the names and addresses of the following persons for purposes related to the administration of this Act and may impose conditions and restrictions with respect to the disclosure: 1.  Each person who holds a wholesaler’s permit under this Act. 1.1  Each person who holds a registration certificate issued under section 2.2. 2.  Each person who is designated under subsection 4 (1) or (1.3) to collect tax. 3.  Each importer or exporter who holds a registration certificate under subsection 5 (1). 4.  Each interjurisdictional transporter who holds a registration certificate under subsection 6 (1). 5.  Each manufacturer who holds a registration certificate under subsection 7 (1). 6.  Repealed: 2023, c. 8, Sched. 10, s. 11. 7.  Each person who holds a permit referred to in subsection 8 (2) to mark cigarettes. 7.1  Each person who holds a permit referred to in subsection 8 (2.1) to mark fine cut tobacco. 8.  Each person who holds a permit referred to in subsection 8 (3) to stamp cigarettes. 8.1  Each person who holds a permit referred to in subsection 8 (3.1) to stamp fine cut tobacco. 9.  Each person who holds a permit referred to in subsection 9 (1) to purchase and sell unmarked cigarettes. 9.1  Each person who holds a permit referred to in subsection 9.0.1 (1) to purchase and sell unmarked fine cut tobacco. 10.  Each retail dealer who is temporarily prohibited under section 20 from selling, offering for sale or storing tobacco products at a particular place owned or occupied by the retail dealer. 11.  Each retail dealer who is prohibited under section 22 of the Smoke-Free Ontario Act, 2017 from selling or storing tobacco products at a particular place. 12.  Each person who holds a retail dealer’s permit issued under section 3.1.  2004, c. 31, Sched. 36, s. 13; 2007, c. 7, Sched. 40, s. 11; 2010, c. 1, Sched. 30, s. 4; 2011, c. 15, s. 43; 2017, c. 26, Sched. 3, s. 28 (3); 2023, c. 8, Sched. 10, s. 11. Exception (2) Despite subsection (1), the Minister shall not disclose a person’s name or address if, in the Minister’s opinion, the disclosure is not necessary for the purposes of this Act.  2004, c. 31, Sched. 36, s. 13. Exception re raw leaf tobacco (3) Despite subsection (2), the Minister may disclose the name and address of a person described in paragraph 1.1 of subsection (1) to the Ontario Flue-Cured Tobacco Growers’ Marketing Board if, in the Minister’s opinion, the disclosure is necessary to the functioning of the Board. 2015, c. 38, Sched. 21, s. 11. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 36, s. 13 - 16/12/2004 2007, c. 7, Sched. 40, s. 11 - 17/05/2007 2010, c. 1, Sched. 30, s. 4 - 01/07/2010 2011, c. 15, s. 43 (1) - 01/10/2012; 2011, c. 15, s. 43 (2) - 01/04/2013; 2011, c. 15, s. 43 (3, 4) - 01/06/2011 2015, c. 38, Sched. 21, s. 11 - 10/12/2015 2017, c. 26, Sched. 3, s. 28 (3) - 17/10/2018 2023, c. 8, Sched. 10, s. 11 - 18/05/2023
32.2 (1) The Minister may publish or otherwise make available to the general public the name of any person, including an individual, convicted of an offence under this Act, a description of the offence, the date of the conviction and the person’s sentence. 2017, c. 8, Sched. 32, s. 10. FIPPA (2) The disclosure of any personal information under subsection (1) is deemed to comply with clause 42 (1) (e) of the Freedom of Information and Protection of Privacy Act. 2017, c. 8, Sched. 32, s. 10. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 32, s. 10 - 17/05/2017
33 (1) No person shall affix an Ontario tax indicium to, (a)  a package of cigarettes or to a carton, case or container of any description for a tobacco product for sale to a consumer outside Ontario; or (b)  a package of fine cut tobacco for sale to a consumer outside Ontario.  2011, c. 15, s. 44 (2); 2023, c. 8, Sched. 10, s. 12. Offence (2) Every person who contravenes subsection (1) is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $500,000.  R.S.O. 1990, c. T.10, s. 33 (2). Section Amendments with date in force (d/m/y) 2011, c. 15, s. 44 (1) - 01/06/2011; 2011, c. 15, s. 44 (2) - 01/04/2013 2001, c. 23, s. 239
- 01/07/2004 2023, c. 8, Sched. 10, s. 12 (1, 2) - 18/05/2023
34 (1) Every person who affixes to a package of cigarettes a false, forged, fraudulent, spurious or counterfeit indicium or an indicium that has been used before, or who prints on a package, carton, case or container of any description for packaging cigarettes a false, forged, fraudulent, spurious or counterfeit indicium is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $100,000 or to imprisonment for a term of not more than two years, or to both.  R.S.O. 1990, c. T.10, s. 34 (1); 2001, c. 23, s. 240; 2023, c. 8, Sched. 10, s. 13. Penalty (2) Every holder of a permit to mark or stamp cigarettes and every dealer who possesses cigarettes in a package, carton or case that has previously been used as a marked package, carton or case under this Act or the regulations or has been fraudulently marked shall pay a penalty equal to, (a)  if this is the first time a penalty is assessed against the holder of the permit or the dealer under this subsection, the sum of, (i)  an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes, and (ii)  the amount of, (A)  $500 if the person has not been previously assessed a penalty under this subsection or under subsection 2 (7.1), 24 (12), 29 (19) or (20), 29.1 (6) or (7) or 34.0.1 (2), (B)  $2,500 if the person has previously been assessed a penalty under subsection 2 (7.1), 24 (12), 29 (19) or (20), 29.1 (6) or (7) or 34.0.1 (2), but has not been previously assessed more than one penalty in total under those subsections, (C)  $5,000 if the person has previously been assessed more than one penalty in total under subsection 2 (7.1), 24 (12), 29 (19) or (20), 29.1 (6) or (7) or 34.0.1 (2); or (b)  if a penalty has been previously assessed against the holder of the permit or the dealer under this subsection, the sum of, (i)  an amount equal to five times the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes, and (ii)  the amount of, (A)  $2,500 if the person has previously been assessed not more than a penalty in total under this subsection or subsection 2 (7.1), 24 (12),29 (19) or (20), 29.1 (6) or (7) or 34.0.1 (2), or (B)  $5,000 if the person has previously been assessed more than one penalty in total under this subsection or subsection 2 (7.1), 24 (12), 29 (19) or (20), 29.1 (6) or (7) or 34.0.1 (2).  2008, c. 19, Sched. W, s. 10; 2011, c. 15, s. 45. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 240 - 01/07/2004 2004, c. 7, s. 33 - 17/06/2004 2008, c. 19, Sched. W, s. 10 - 27/11/2008 2011, c. 15, s. 45 (1, 5) - 01/06/2011; 2011, c. 15, s. 45 (2-4, 6, 7) - 01/04/2013 2023, c. 8, Sched. 10, s. 13 - 18/05/2023
35.1 (1) In this section, “driver’s licence” has the same meaning as in subsection 1 (1) of the Highway Traffic Act; (“permis de conduire”) “motor vehicle” means a motor vehicle to which a number plate is attached as required by the Highway Traffic Act and includes anything attached to the motor vehicle; (véhicule automobile”) “Registrar of Motor Vehicles” means the Registrar of Motor Vehicles appointed under the Highway Traffic Act. (“registrateur des véhicules automobiles”)  2009, c. 18, Sched. 30, s. 8. Court may order suspension of driver’s licence (2) If a person uses a motor vehicle for the unauthorized delivery, distribution or transportation of tobacco products or tear tape and is convicted of an offence for doing so under subsection 9.1 (4), 9.2 (4), 31 (2), 34.1 (4) or 35 (2.0.1), the court may, on sentencing the person, in addition to any other penalty that may be imposed, order the Registrar of Motor Vehicles to suspend the person’s driver’s licence for a period of, (a)  on a first conviction, not more than six months; and (b)  on a subsequent conviction, not less than six months.  2009, c. 18, Sched. 30, s. 8; 2011, c. 15, s. 49. Registrar shall suspend licence (3) If an order is made under subsection (2), the Registrar of Motor Vehicles shall suspend the person’s licence in accordance with the order.  2009, c. 18, Sched. 30, s. 8. Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 30, s. 8 - 05/06/2009 2011, c. 15, s. 49 (1) - 01/06/2011; 2011, c. 15, s. 49 (2) - 01/04/2013
35.2 (1) This section does not apply to: 1.  Raw leaf tobacco seized or forfeited under subsection 2.2 (15.1), 2.3 (13.1), 2.4 (7), section 23.0.1, or subsection 23.0.2 (1) or 23.0.3 (2). 2.  Tobacco products seized under subsection 6 (7). 3.  Cigarette filter components or equipment for manufacturing cigarettes seized under subsection 7.0.1 (4) or (4.1). 4.  Cigars or other tobacco seized or forfeited under subsection 23.1.1 (2) or 29.1 (2.1) or (5). 5.  Unmarked tobacco products seized or forfeited under subsection 23.1 (1), (1.1), 29 (3), (4) or (18). 6.  Tobacco products forfeited under subsection 31 (3) or 35 (2.1). 7.  Tobacco seized under subsection 24 (3). 2017, c. 8, Sched. 32, s. 11. Forfeiture (2) If a person is convicted of an offence under this Act, the justice may, in addition to any other penalty, order that any of the following be forfeited to the Crown: 1.  Any item or thing acquired by the person, directly or indirectly, in whole or in part, as a result of an act or omission that is an offence under this Act. 2.  Any item or thing that was used to engage in the offence for which the person was convicted. 2017, c. 8, Sched. 32, s. 11. Disposal (3) Anything forfeited to the Crown under this section may be disposed of in any manner determined by the Minister. 2017, c. 8, Sched. 32, s. 11. Costs of seizure, etc. (4) If a person is convicted of an offence under this Act, the justice may, in addition to any other penalty, order the person to pay all or part of the expenses incurred by the Minister with respect to the seizure, impounding, holding or disposal of anything seized in connection with the offence. 2017, c. 8, Sched. 32, s. 11. Application by person with interest (5) If an item or thing is forfeited to the Crown under this section, a person who claims an interest in the item or thing and who is not the person from whom the item or thing was seized or the person who was convicted may apply to a justice, not later than 30 days after the thing is forfeited, on notice to the Minister and to the person from whom the item or thing was seized, for an order directing that the item or thing be released to the person claiming the interest. 2017, c. 8, Sched. 32, s. 11. Conditions (6) An order made under subsection (5) is subject to such conditions as may be imposed by the justice. 2017, c. 8, Sched. 32, s. 11. (7) Repealed: 2018, c. 8, Sched. 35, s. 9. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 32, s. 11 - 17/05/2017 2018, c. 8, Sched. 35, s. 9 - 08/05/2018
36 Any information with respect to any contravention of this Act or the regulations may be laid within six years from the time when the matter of such information arose, and not afterwards.  R.S.O. 1990, c. T.10, s. 36. Order for production
36.2 (1) In this section,  “tracking device” means a substance or device that, when placed or installed in or on any place, land or thing, may be used to help ascertain, by electronic or other means, the origin, identity or location of any thing. 2018, c. 8, Sched. 35, s. 11. Order may be issued (2) On application without notice, a justice may issue an order in writing authorizing a provincial offences officer, subject to this section, to use any tracking device or any investigative technique or procedure or to do any thing described in the order if the justice is satisfied by evidence under oath that there are reasonable grounds to believe that an offence involving the contravention of a provision of this Act or the regulations has been or will be committed and that information concerning the offence will be obtained through the use of the tracking device, technique or procedure or the doing of the thing. 2018, c. 8, Sched. 35, s. 11. Limitation (3) An order under this section shall not authorize the interception of any private communication. 2018, c. 8, Sched. 35, s. 11. Same (4) No tracking device, technique or procedure shall be used to intercept any private communication under an order issued under this section. 2018, c. 8, Sched. 35, s. 11. Terms and conditions of an order (5) An order issued under this section shall contain such terms and conditions as the justice considers advisable in the circumstances. 2018, c. 8, Sched. 35, s. 11. Activities under order (6) An order issued under this section may authorize a provincial offences officer, (a)  to place, install, maintain or remove a tracking device in or on any land, place or thing; and (b)  to monitor, or to have monitored, a tracking device or information from a tracking device placed or installed in or on any land, place or thing. 2018, c. 8, Sched. 35, s. 11. Expert help (7) An order issued under this section may authorize persons who have special, expert or professional knowledge to accompany and assist the provincial offences officer in the execution of the order. 2018, c. 8, Sched. 35, s. 11. Duration of order (8) An order issued under this section is valid for a period of 60 days or for such shorter period as may be specified in the order. 2018, c. 8, Sched. 35, s. 11. Further orders (9) A justice may issue further orders under subsection (2). 2018, c. 8, Sched. 35, s. 11. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 36, s. 15 - 16/12/2004 2018, c. 8, Sched. 35, s. 11 - 08/05/2018
36.3 The Crown, by notice to the clerk of the Ontario Court of Justice, may require that a provincial judge preside over a proceeding in respect of an offence under this Act. 2014, c. 7, Sched. 31, s. 5. Section Amendments with date in force (d/m/y) 2014, c. 7, Sched. 31, s. 5 - 24/07/2014
37 (1) For the purpose of simplifying compliance with this Act and the administration and collection of the tax imposed by this Act, and in order to provide for reciprocal arrangements to settle competing claims for tax on the acquisition and use of tobacco products by persons carrying on business in more than one jurisdiction, the Minister may enter into an agreement, on such terms and conditions as are considered necessary and expedient, with another jurisdiction providing that tax paid to one jurisdiction on the acquisition there of a tobacco product that is transferred to the other jurisdiction and that becomes liable to tax in the other jurisdiction under this Act or any similar legislation in force in the other jurisdiction may be paid by one jurisdiction to the other in reduction of the liability to the tax arising in the jurisdiction receiving the payment and in lieu of refunding the tax to the person who paid it and who became liable for the similar tax in the other jurisdiction.  2004, c. 31, Sched. 36, s. 16; 2011, c. 15, s. 50. Payment for services (2) An agreement entered into under subsection (1) may authorize payments to the other jurisdiction for services provided under the agreement and may authorize the other jurisdiction to deduct the amount of the payments from amounts payable to the Minister under the agreement.  2004, c. 31, Sched. 36, s. 16. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 36, s. 16 - 16/12/2004 2011, c. 15, s. 50
- 01/06/2011
38.2 (1) Where a collector has, as a result of the reduction of the tax payable by a consumer under section 2, remitted to the Minister a greater amount of money than is required by this Act to be remitted, the Minister shall refund the overpayment or, at the option of the Minister, apply the amount of the overpayment to the liability of the collector with respect to a previous or subsequent period, in which latter case the Minister shall notify the person of such action.  1994, c. 18, s. 8 (21). Exception (2) The amount of any overpayment under subsection (1) shall not include any amounts refunded or applied by the collector under subsection 38.1 (2).  1994, c. 18, s. 8 (21). Limitation (3) Despite subsection 38 (2), no refund under subsection (1) shall be made unless, (a)  an application for a refund is made to the Minister as part of the next return required to be filed by the collector following the day subsection 2 (1.5) comes into force; (b)  evidence satisfactory to the Minister is furnished to establish the entitlement of the collector to the refund claimed.  1994, c. 18, s. 8 (21); 2000, c. 42, s. 115. No interest payable (4) Despite subsection 38 (4), no interest shall be paid in respect of any overpayment refunded or applied to other liability under subsection (1) or 38.1 (2).  1994, c. 18, s. 8 (21). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (21) - 22/02/1994 2000, c. 42, s. 115 - 01/08/2001
39 (1) Where a person exports a tobacco product from Ontario, the Minister may refund to the person any amount paid on account of tax in respect of the tobacco if, (a)  the person holds a registration certificate issued under subsection 5 (1) as an exporter; (b)  the tobacco was exported for the purpose of sale; and (c)  the application for the refund is supported by, (i)  invoices verifying the purchase of the tobacco and the payment of the amounts on account of the tax, (ii)  documentary evidence acceptable to the Minister that the tobacco exported from Ontario was delivered to a purchaser in another jurisdiction, and (iii)  a certification by the jurisdiction into which the tobacco was delivered for consumption that tax was paid to that jurisdiction on the tobacco exported from Ontario or that the consumers of the tobacco were not liable to pay tax on the tobacco purchased by them.  R.S.O. 1990, c. T.10, s. 39 (1); 2011, c. 15, s. 51. Exception (1.1) The documents referred to in clause (1) (c) are not required to accompany an application for a refund for a particular calendar year if the total of all refunds sought by the applicant for the calendar year is not more than $500.  2001, c. 23, s. 242. Same (1.2) The applicant for a refund is required to keep the documents referred to in subsection (1.1) for seven years after the date of the application and is required to give them to the Minister upon request.  2001, c. 23, s. 242. Limitation (2) A refund under this section shall not be made unless an application therefor is received by the Minister within four years of the date when the amount on account of the tax, a refund of which is sought, was paid and it is established to the satisfaction of the Minister that the applicant is entitled to the refund claimed.  R.S.O. 1990, c. T.10, s. 39 (2); 1997, c. 43, Sched. E, s. 8. Penalty (3) Where an applicant for a refund under this Act has misrepresented a material fact on or in connection with an application for a refund, a return where an amount was retained by the applicant under subsection 18 (3) or in an invoice supporting the application or return, the Minister may, (a)  deny all or any part of the refund; and (b)  impose a penalty, upon assessment therefor, of an amount equal to or less than the amount of the refund denied.  R.S.O. 1990, c. T.10, s. 39 (3). Section Amendments with date in force (d/m/y) 1997, c. 43, Sched. E, s. 8 - 18/12/1997 2001, c. 23, s. 242 - 09/05/2001 2011, c. 15, s. 51
- 01/06/2011
39.1 Every person who, by deceit, falsehood, or by any fraudulent means, obtains or attempts to obtain a refund under this Act or the regulations to which the person is not entitled is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $10,000, to which may be added a fine of not more than double the amount of the refund the person obtained or sought to obtain, or to imprisonment for a term of not more than two years, or to both.  1994, c. 18, s. 8 (22). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (22) - 22/02/1994
40 Any amount refunded under this Act in excess of the amount to which the person receiving the refund was entitled shall be deemed to be tax owing to Her Majesty in right of Ontario, and the sections of this Act relating to the assessment (including objection and appeal therefrom) and collection of taxes apply with necessary modifications to the said amount.  R.S.O. 1990, c. T.10, s. 40; 1994, c. 18, s. 8 (23). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (23) - 23/06/1994
42 The Minister may approve the use of forms for any purpose of this Act and the forms may provide for such information to be furnished as the Minister may require.  1997, c. 19, s. 25 (5). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 25 (5) - 10/10/1997
43 The Minister may make regulations, (a)  requiring the payment of fees in relation to anything that the Minister is required or authorized to do under this Act; (b)  prescribing the amount of those fees or the manner of determining those fees; (c)  prescribing the manner in which and the period within which those fees must be paid. 2016, c. 37, Sched. 26, s. 9. Section Amendments with date in force (d/m/y) 2011, c. 15, s. 53 - 01/06/2011 2016, c. 37, Sched. 26, s. 9 - 08/12/2016 ______________  Français