Statements to be furnished by employers
109.(1) Subject to the regulations, every employer shall yearly on or before such date as shall be prescribed by the Board, and at such other time or times as it may by order or regulation of the Board be required, prepare and transmit to the Board a statement of the amount of the wages earned by all the employer’s workers during the year then last past or any part thereof specified by the Board and of the amount that the employer estimates the employer will expend for wages during the then current year or any part thereof specified by the Board, and such additional information as the Board may require, both certified to be accurate by the employer or manager of the business or, where the employer is a corporation, by an officer of the corporation having a personal knowledge of the matters to which the statements relate. Statement to be furnished by employer (2) Where an industry coming within any of the classes for the time being included in Schedule 1 is established or commenced on or after the 1st day of January in the then current year, the employer shall forthwith notify the Board of the fact and prepare and transmit to the Board a statement of the amount that the employer estimates the employer will expend for wages for the remainder of the year and such other information as the Board may require, certified to be accurate in the manner prescribed by subsection (1). Employer to keep account of wages paid (3) Every employer shall keep in such form and with such detail as may be required for the purposes of this Act a careful and accurate account of all wages paid to the employer’s workers and such account shall be kept within Ontario and shall be produced to the Board and its officers when so required. Separate statements as to branches, etc. (4) Where the business of the employer embraces more than one branch of business or class of industry, the Board may require separate statements to be made as to each branch or class of industry, and such statements shall be made, verified and transmitted as provided by subsection (1). Failure to furnish statements (5) If any employer does not make and transmit to the Board the prescribed statement within the prescribed time, the Board may base any assessment or supplementary assessment thereafter made upon the employer on such sum as in its opinion is the probable amount of the payroll of the employer and the employer is bound thereby, but, if it is afterwards ascertained that such amount is less than the actual amount of the payroll, the employer is liable to pay to the Board the difference between the amount assessed and the amount that would have been assessed on the basis of the employer’s payroll. R.S.O. 1990, c. W.11, s. 109 (1-5). Consequence of default (6) An employer who fails to furnish a statement required by subsection (1), (2), (3) or (4) shall pay an additional percentage of assessment or shall pay interest, as fixed by the Board. Same (7) An employer who does not furnish a statement by the date required under subsection (1), (2), (3) or (4) or by the date required by the Board shall pay an additional percentage of assessment or shall pay interest, as fixed by the Board. Same (8) An employer who provides an insufficient estimate of the employer’s expenditure for wages in a statement furnished under this section shall pay an additional percentage of assessment or shall pay interest, as fixed by the Board. Same (9) A payment required under subsection (6), (7) or (8) shall be in addition to any penalty imposed by a court for an offence under section 157. 1995, c. 5, s. 18.