jswizzle3737/ontario_laws_and_regs huggingface dataset:
Examination of accounts and books of employer
111.(1) The Board and any member of it and any officer or person authorized by it for that purpose have the right to examine the books and accounts of the employer and to make such other inquiry as the Board considers necessary for the purpose of ascertaining whether any statement furnished to the Board under section 109 is an accurate statement of the matters that are required to be stated therein or of ascertaining the amount of the payroll of any employer or of ascertaining whether any industry or person is under the operation of this Part and whether in Schedule 1 or Schedule 2, and for the purpose of any such examination and inquiry the Board and the person so appointed have the powers of a commission under Part II of the Public Inquiries Act, which Part applies to the examination or inquiry as if it were an inquiry under that Act. Order to seize books (2) The Board may, for the purpose of the examination mentioned in subsection (1), apply without notice to a judge of the Ontario Court (General Division) for an order authorizing an officer of the Board, together with such members of the Ontario Provincial Police Force or other police officers as he or she calls on for assistance, to enter and search, if necessary by force, any building, receptacle or place for books and accounts of the employer and to seize and take away any such books and accounts for the purpose of the examination and retain them in his or her possession until such examination is completed. R.S.O. 1990, c. W.11, s. 111 (1, 2). (3) Repealed: 1995, c. 5, s. 20.
Assessment may be made to correspond with payrolls
112.(1) If a statement is found to be inaccurate, the assessment shall be made on the true amount of the payroll as ascertained by such examination and inquiry, or, if an assessment has been made against the employer on the basis of the payroll being as shown by the statement, the employer shall pay to the Board the difference between the amount assessed and the amount that would have been assessed if the amount of the payroll had been truly stated, and in addition a sum equal to such difference. Relief from additional sum (2) The Board, if satisfied that the inaccuracy of the statement was not intentional and that the employer honestly desired to furnish an accurate statement, may relieve the employer from the payment of the additional sum provided for by subsection (1) or any part of it. R.S.O. 1990, c. W.11, s. 112.
Board to have right to inspect premises of employer
113.(1) The Board and any member of it and any officer or person authorized by it for that purpose have the right at all reasonable hours to enter into the establishment of any employer who is liable to contribute to the accident fund and the premises connected with it and every part of them for the purpose of ascertaining whether the ways, works, machinery or appliances therein are safe, adequate and sufficient and whether all proper precautions are taken for the prevention of accidents to the workers employed in or about the establishment or premises and whether the safety appliances or safeguards prescribed by law are used and employed therein, or for any other purpose that the Board considers necessary for the purpose of determining the proportion in which such employer should contribute to the accident fund. R.S.O. 1990, c. W.11, s. 113 (1). (2) Repealed: 1995, c. 5, s. 21. Privileged Information
Information obtained not to be divulged
114.(1) No officer of the Board and no person authorized to make an inquiry under this Part shall divulge or allow to be divulged, except in the performance of his or her duties or under the authority of the Board, any information obtained by him or her or that has come to his or her knowledge in making or in connection with an inspection or inquiry under this Part. R.S.O. 1990, c. W.11, s. 114 (1). (2) Repealed: 1995, c. 5. s. 22.
Reports privileged
115. Every report made under section 51 and every other report made or submitted to the Board by a physician, surgeon, hospital, nurse, dentist, drugless practitioner, chiropodist or optometrist is for the use and purposes of the Board only, is deemed to be a privileged communication of the person making or submitting the same, and unless it is proved that it was made maliciously, is not admissible as evidence or subject to production in any court in an action or proceeding against such person. R.S.O. 1990, c. W.11, s. 115. Assessments
Assessments, levying
116.(1) The Board shall in every year assess and levy upon the employers in each of the classes such percentage of payroll or such other rate or such specific sum as, allowing for any surplus or deficit in the class, it deems sufficient to pay the compensation during the current year in respect of injuries to workers in the industries within the class, and to provide and pay the expenses of the Board in the administration of this Part for that year or so much thereof as may not be otherwise provided for, and also to maintain a reserve fund to pay the compensation payable in future years in respect of claims in that class for accidents happening in that year, of such an amount as the Board considers necessary to prevent the employers in future years from being unduly or unfairly burdened with payments that are to be made in those years in respect of accidents that have previously happened. Provisional levy (2) Such assessments, if the Board sees fit, may be levied provisionally upon the estimate of payroll given by the employer or upon an estimate fixed by the Board and, after the actual payroll has been ascertained, may be adjusted to the correct amount, and the payment of assessments, if the Board sees fit, may be divided into instalments. R.S.O. 1990, c. W.11, s. 116.
Deduction from payroll
117.(1) Where the assessment is based on the payroll of the employer and there is included in it the wages or salary of a worker who has been paid more than the maximum amount of average earnings upon which a loss of earnings may be calculated under section 38, the excess shall be deducted from the amount of the payroll and the assessment shall be based on the amount of it as so reduced. Assessments need not be uniform (2) It is not necessary for the assessments upon the employers in a class, subclass or group to be uniform, but they may vary for each individual industry or plant in relation to the hazard of such industry or plant, and the Board may levy a differential rate of assessment on each employer in the class, subclass or group accordingly. R.S.O. 1990, c. W.11, s. 117 (1, 2). (3) Repealed: 1994, c. 24, s. 30.
Rate of assessment to be fixed by the Board
118.(1) The Board shall determine and fix the percentage, rate or sum for which each employer is assessed under section 116 or 117, or the provisional amount thereof, and each employer shall pay to the Board the amount or provisional amount of the assessment within one month or such other time as the Board may fix after notice of the assessment and of the amount has been given to the employer, or, where payment is to be made by instalments, the employer shall pay the first instalment within such time and the remaining instalment or instalments at the time or times specified in the notice. How notice may be served (2) The notice may be sent by post to the employer and shall be deemed to have been given to the employer on the day on which the notice was posted. Revision of assessments (3) When it appears at any time that a statement or estimate of payroll upon which an assessment or provisional amount of assessment is based is too low, the employer shall upon demand pay to the Board such sum, to be fixed by the Board, as is sufficient to bring the payment of assessment up to the proper amount, and payment of any such sum may be enforced in the same manner as the payment of any assessment may be enforced. R.S.O. 1990, c. W.11, s. 118.
Insufficient assessment
119. If the amount realized from any assessment is insufficient for the purpose for which the assessment was made, the Board may make supplementary assessments to make up the deficiency and section 118 applies to such assessments, but the Board may defer assessing for such deficiency until the next annual assessment is made and then include it in such assessment. R.S.O. 1990, c. W.11, s. 119.
All classes may be assessed for deficiency in any of them
120.(1) Where any deficiency in the amount realized from any assessment in any class is caused by the failure of some of the employers in that class to pay their share of the assessment or by any disaster or other circumstance that in the opinion of the Board would unfairly burden the employers in that class, the deficiency or loss shall be made up by supplementary assessments upon the employers in all the classes and section 118 applies to such assessments, but the Board may defer assessing for such deficiency or loss until the next annual assessment is made and then include it in such assessment. Special fund (2) The Board, where it considers proper, may add to the assessment for any class or classes or for all the classes in Schedule 1 a percentage or sum for the purpose of raising a special fund to be laid aside and used to meet the loss arising from any disaster or other circumstance that, in the opinion of the Board, would unfairly burden the employers in any class. R.S.O. 1990, c. W.11, s. 120.
Where deficiency made good
121. If and so far as any deficiency mentioned in sections 119 and 120 is afterwards made good wholly or partly by the defaulting employer, the amount that has been made good shall be apportioned between the other employers in the proportions in which the deficiency was made up by them by the payment of supplementary assessments upon them and shall be credited to them in making the next assessment. R.S.O. 1990, c. W.11, s. 121.
Employer not assessed
122.(1) If for any reason an employer liable to assessment is not assessed in any year, the employer is nevertheless liable to pay to the Board the amount for which the employer should have been assessed, and payment of that amount may be enforced in the same manner as the payment of an assessment may be enforced. Amount collected to be taken into account (2) Any sum collected from an employer under subsection (1) shall be taken into account by the Board in making an assessment in a subsequent year on the employers in the class or subclass to which such employer belonged. R.S.O. 1990, c. W.11, s. 122.
Employer liable to pay unpaid sums
123. Even if the deficiency arising from a default in the payment of the whole or part of any assessment has been made up by a special assessment, a defaulting employer continues liable to pay to the Board the amount of every assessment made upon the employer or so much of it as remains unpaid. R.S.O. 1990, c. W.11, s. 123.
Lieutenant Governor in Council may require supplementary assessments to be made
124. Whenever the Lieutenant Governor in Council is of opinion that the condition of the accident fund is such that with the reserves, exclusive of the special reserve, it is not sufficient to meet all the payments to be made in respect of compensation as they become payable and so as not unduly or unfairly to burden the employers in any class in future years with payments that are to be made in those years in respect of accidents that have happened in previous years, the Lieutenant Governor in Council may require the Board to make a supplementary assessment of such sum as in the opinion of the Lieutenant Governor in Council is necessary to be added to the fund, and, when such a requirement is made, the Board shall make such supplementary assessment forthwith and it shall be made in like manner as is hereinbefore provided as to other special assessments and all the provisions of this Part as to special assessments apply to it. R.S.O. 1990, c. W.11, s. 124.
Formation of reserves
125. In order to maintain the accident fund as provided by section 101, the Board may from time to time and as often as may be considered necessary include in any sum to be assessed upon the employers and may collect from them such sums as are considered necessary for that purpose, and the sums so collected shall form a reserve fund and shall be invested in any of such securities as a trustee may invest in under the Pension Benefits Act. R.S.O. 1990, c. W.11, s. 125.
Additional percentage for non-payment of assessment
126. If an assessment or a special assessment is not paid when it becomes payable, the defaulting employer is liable to pay and shall pay for the default such a percentage upon the amount unpaid as may be prescribed by the regulations or as may be determined by the Board. R.S.O. 1990, c. W.11, s. 126.
Failure to make return or pay assessment
127.(1) Any employer who refuses or neglects to make or transmit any payroll, return or other statement required to be furnished by the employer under section 109, or who refuses or neglects to pay any assessment or special or supplementary assessment or the provisional amount of any assessment, or any instalment or part thereof, shall, in addition to any penalty or other liability to which the employer may be subject, pay to the Board the full amount or capitalized value, as determined by the Board, of the compensation and health care payable in respect of any accident to a worker in the employer’s employ that happens during the period of such default, and the payment of such amount may be enforced in the same manner as the payment of an assessment may be enforced. Relieving clause (2) The Board, if satisfied that such default was excusable, may in any case relieve such employer in whole or in part from liability under this section. R.S.O. 1990, c. W.11, s. 127.
Collection of unpaid assessments
128. Where default is made in the payment of any assessment or special assessment, or any part of it, the Board may issue its certificate stating that the assessment was made, the amount remaining unpaid on account of it and the person by whom it was payable, and such certificate or a copy of it certified by the secretary to be a true copy may be filed with a local registrar of the Ontario Court (General Division) or, where the amount remaining unpaid does not exceed the monetary jurisdiction of the Small Claims Court, with a clerk of the Small Claims Court and, when so filed, becomes an order of the court and may be enforced as a judgment of the court against such person for the amount mentioned in the certificate. R.S.O. 1990, c. W.11, s. 128.
Board may collect assessment through municipal collectors
129.(1) If an assessment or a special assessment, or any part of it, remains unpaid for thirty days after it has become payable, the Board, in lieu of or in addition to proceeding as provided by section 128, may issue its certificate stating the name and residence of the defaulting employer, the amount unpaid on the assessment and the establishment in respect of which it is payable, and, upon the delivery of the certificate to the clerk of the municipality in which the establishment is situate, he or she shall cause the amount so remaining unpaid as stated in the certificate to be entered upon the collector’s roll as if it were taxes due by the defaulting employer in respect of such establishment, and it shall be collected in like manner as taxes are levied and collected and the amount, when collected, shall be paid over by the collector to the Board. Collector entitled to percentage (2) The collector is entitled to add 5 per cent thereof to the amount to be collected and to retain such percentage for the collector’s services in making the collection. R.S.O. 1990, c. W.11, s. 129.
Case of industry temporarily carried on
130.(1) Where an employer engages in any of the industries for the time being included in Schedule 1 and has not been assessed in respect of it, the Board, if it is of opinion that the industry is to be carried on only temporarily, may require the employer to pay or to give security for the payment to the Board of a sum sufficient to pay the assessment for which the employer would have been liable if the industry had been in existence when the next preceding assessment was made. Powers of Board (2) The Board has the like powers and is entitled to the like remedies for enforcing payment of any such sum as it possesses or is entitled to in respect of assessments. R.S.O. 1990, c. W.11, s. 130 (1, 2). (3) Repealed: 1995, c. 5, s. 23.
Overpayments to employers
130.1 (1) An overpayment made by the Board to an employer is a debt due and owing to the Board at the time the overpayment is made. Amount (2) The amount of the overpayment is as determined by the Board. Collection (3) In the case of an employer in an industry included in Schedule 1, the Board has the same powers and is entitled to the same remedies for enforcing payment of an overpayment as it has for payment of assessments. In the case of an employer in an industry included in Schedule 2, the Board may add the amount of an overpayment to the amount payable by the employer under subsection 137 (1). 1995, c. 5, s. 24.
Liability of owner under Construction Lien Act for contribution of employer to accident fund
131. In the case of a work or service performed by an employer in any of the industries for the time being included in Schedule 1 for which the employer would be entitled to a lien under the Construction Lien Act, it is the duty of the owner as defined by that Act to see that any sum that the employer is liable to contribute to the accident fund is paid and, if any such owner fails to do so, the owner is personally liable to pay it to the Board, and the Board has the like powers and is entitled to the like remedies for enforcing payment as it possesses or is entitled to in respect of an assessment. R.S.O. 1990, c. W.11, s. 131.
Distribution of assets
132.(1) There shall be included among the debts that, under the Assignments and Preferences Act, the Trustee Act, and the Corporations Act, are, in the distribution of the property, in the case of an assignment or death or in the distribution of the assets of a company being wound up, under the said Acts respectively, to be paid in priority to all other debts, the amount of any assessment or compensation the liability wherefore accrued before the date of the assignment or death or before the date of the commencement of the winding up, and the said Acts have effect accordingly. Periodical payments of compensation (2) When the compensation is a periodical payment, the liability in respect thereof shall, for the purposes of this section, be taken to be the amount of the lump sum, to be determined by the Board, for which the periodical payments may be commuted. Lien (3) The amount set forth in a certificate of the Board filed pursuant to section 128 is a first lien upon all the property, real or personal, of the employer used in or in connection with the industry with respect to which the employer is assessed, subject only to municipal taxes, and the amount levied under execution upon any such judgment to the extent of the amount due upon such execution shall forthwith be paid to the Board. Notice of lien (4) The lien mentioned in subsection (3) is effective only where notice of the lien has been filed by way of writ of seizure and sale in the office of the sheriff for the area in which the property against which the lien applied is situated and, where land affected is registered under the Land Titles Act, a copy of such writ has been transmitted by registered mail or delivered by the sheriff to the proper land registrar. R.S.O. 1990, c. W.11, s. 132. Returns of Accidents
Employers to give notice of accidents
133.(1) Every employer, within three days after learning of the happening of an accident to a worker in the employer’s employment by which the worker is disabled from earning full wages or that necessitates health care, shall notify the Board in writing of, (a) the happening of the accident and the nature of it; (b) the time of its occurrence; (c) the name and address of the worker; (d) the place where the accident happened; (e) the name and address of the physician or surgeon, if any, by whom the worker was or is attended for the injury, and shall in any case furnish such further details and particulars respecting any accident or claim to compensation as the Board may require. R.S.O. 1990, c. W.11, s. 133 (1). (2) Repealed: 1995, c. 5, s. 25. Default in reporting accident or claim (3) Every employer who makes default in reporting or furnishing particulars of any accident or claim shall, in addition to any other penalty or liability, pay to the Board the amount set out in the regulations and the Board, subject to the approval of the Lieutenant Governor in Council, may make regulations for such purpose. R.S.O. 1990, c. W.11, s. 133 (3). Occupational Diseases
Accident prevention associations
135.(1) The employers in any class of farm-related activity may, with the approval and under the control of the Board, form themselves into an association for the purpose of education in accident prevention. Rules of operation (2) If the Board is of opinion that an association so formed sufficiently represents the employers included in the class, the Board may approve rules of operation and, when approved by the Board and by the Lieutenant Governor in Council, they are binding on all the employers included in the class. Inspectors (3) Where an association under the authority of its rules of operation appoints an inspector or an expert for the purpose of education in accident prevention, the Board may pay the whole or any part of the salary or remuneration of such inspector or expert out of the accident fund or out of that part of it that is at the credit of any one or more of the classes as the Board considers just. Expenses of associations (4) The Board may, in any case that it considers proper, make a grant towards the expenses of any such association. Where charged (5) Any money paid by the Board under this section shall be charged against the class represented by such association and levied as part of the assessment against such class. Definition (6) The word “class” in this section includes subclass or such part of a class or such number of classes or parts of classes as may be approved by the Board. R.S.O. 1990, c. W.11, s. 135.
Committee of employers
136.(1) The employers in any of the classes for the time being included in Schedule 1 may appoint a committee of themselves, consisting of not more than five employers, to watch over their interests in matters to which this Part relates. Board may act on certificate of committee as to payment of compensation (2) Where a claim is for compensation for an injury for which the employers in any such class would be liable, if the Board is of opinion that the committee sufficiently represents such employers and the committee certifies to the Board that it is satisfied that the claim should be allowed, the Board may act on the certificate and may also act upon the certificate of the committee as to the proper sum to be awarded for compensation if the worker or dependant is satisfied with the sum named in the certificate. Medium of communication (3) The committee may be the medium of communication on the part of the class with the Board. R.S.O. 1990, c. W.11, s. 136. Contribution by Employers in Schedule 2
Contribution by employers individually liable to expenses of administration
137.(1) Employers in industries for the time being included in Schedule 2 shall pay to the Board such proportion of the expenses of the Board in the administration of this Part as the Board considers just and determines and the sum payable by them shall be apportioned between such employers and be assessed and levied in like manner as in the case of assessments for contributions to the accident fund, and the provisions of this Part as to making such assessments apply with necessary modifications to assessments made under the authority of this section. Investments (2) The payments and deposits referred to in sections 28 and 32 shall be invested in any such securities as a trustee may invest in under the Pension Benefits Act. Special funds (3) The Board, where it considers proper, may add to the amount payable by an employer under subsection (1) a percentage or sum for the purpose of raising special funds and the Board may use such money to meet a loss or relieve any employer in Schedule 2 from all or part of the costs arising from any disaster or other circumstance where, in the opinion of the Board, it is proper to do so. R.S.O. 1990, c. W.11, s. 137. Penalty (4) Subsections 103 (4.1) and (4.2) apply with necessary modifications to an employer whose industry is included in Schedule 2. An amount levied under subsection 103 (4.1) shall be added to the amount payable by an employer under subsection (1). 1994, c. 24, s. 32. 138. Repealed: 1995, c. 5, s. 26.
Penalty
138. Repealed: 1995, c. 5, s. 26.
Application of Part I
139. This Part applies only to the industries mentioned in Schedules 1 and 2 and to such industries as are added to them under the authority of this Part and to employments therein, and applies to any employment by or under the Crown in right of Ontario, including any employment by any permanent board or commission appointed by the Crown in right of Ontario. R.S.O. 1990, c. W.11, s. 139. PART II
Application of sections 141, 142
140. Subject to section 143, sections 141 and 142 apply only to the industries to which Part I does not apply and to the workers employed in such industries, but outworkers and persons whose employment is of a casual nature and who are employed otherwise than for the purposes of the employer’s trade or business, who are employed in industries under Part I but who are excluded from the benefit of Part I, are not by this section excluded from the benefit of sections 141 and 142. R.S.O. 1990, c. W.11, s. 140.
Liability of employer for defective ways, works, etc., and for negligence of employees
141.(1) Where personal injury is caused to a worker by reason of any defect in the condition or arrangement of the ways, works, machinery, plant, buildings or premises connected with, intended for or used in the business of the worker’s employer or by reason of the negligence of the employer or of any person in the service of the employer acting within the scope of his or her employment, the worker or, if the injury results in death, the legal personal representative of the worker and any person entitled in case of death have an action against the employer, and, if the action is brought by the worker, he or she is entitled to recover from the employer the damages sustained by the worker by or in consequence of the injury, and, if the action is brought by the legal personal representative of the worker or by or on behalf of persons entitled to damages under Part V of the Family Law Act, they are entitled to recover such damages as they are entitled to under that Act. Liability of person applying defective ways, works, plant, etc. (2) Where the execution of any work is being carried into effect under any contract, and the person for whom the work is done owns or supplies any ways, works, machinery, plant, buildings or premises, and by reason of any defect in the condition or arrangement of them personal injury is caused to a worker employed by the contractor or by any subcontractor, and the defect arose from the negligence of the person for whom the work or any part of it is done or of some person in the service of the person for whom the work or any part of it is done and acting within the scope of his or her employment, the person for whom the work or that part of the work is done is liable to the action as if the worker had been employed by that person, and for that purpose shall be deemed to be the employer of the worker within the meaning of this Act, but any such contractor or subcontractor is liable to the action as if this subsection had not been enacted but not so that double damages are recoverable for the same injury. Liability of contractor and subcontractor (3) Nothing in subsection (2) affects any right or liability of the person for whom the work is done and the contractor or subcontractor as between themselves. Effect of continuance in employment after knowledge (4) A worker shall not, by reason only of continuing in the employment of the employer with knowledge of the defect or negligence that caused his or her injury, be deemed to have voluntarily incurred the risk of the injury. R.S.O. 1990, c. W.11, s. 141.
Certain common law rules abrogated
142.(1) A worker shall be deemed not to have undertaken the risks due to the negligence of his or her fellow workers and contributory negligence on the part of a worker is not a bar to recovery by the worker or by any person entitled to damages under Part V of the Family Law Act in an action for the recovery of damages for an injury sustained by or causing the death of the worker while in the service of his or her employer for which the employer would otherwise have been liable. Contributory negligence (2) Contributory negligence on the part of the worker shall nevertheless be taken into account in assessing the damages in any such action. R.S.O. 1990, c. W.11, s. 142.
Domestics
143. This Part does not apply to domestics or their employers to whom Part I applies. R.S.O. 1990, c. W.11, s. 143. PART III   TRANSITIONAL PROVISIONS
Definitions
144. In this Part, “pre-1985 Act” means this Act as it read on the 31st day of March, 1985, as amended by the Statutes of Ontario, 1984, chapter 58, section 37 and 1985, chapter 3, sections 6, 7, 8 and 9; (“Loi d’avant 1985”) “pre-1985 injury” means, (a) a personal injury by accident or an industrial disease that occurred before the 1st day of April, 1985, or (b) death that occurred before the 1st day of April, 1985, resulting from an injury by accident or an industrial disease; (“lésion d’avant 1985”) “pre-1989 Act” means this Act as it read immediately before the 26th day of July, 1989, excluding Part III thereof; (“Loi d’avant 1989”) “pre-1989 injury” means a personal injury by accident or an industrial disease that occurred on or after the 1st day of April, 1985 and before the 2nd day of January, 1990. (“lésion d’avant 1989”) R.S.O. 1990, c. W.11, s. 144.
Continued application of pre-1985 Act
145. The pre-1985 Act, except subsections 43 (5), (5a), (5b) and (5c), continues to apply to pre-1985 injuries. R.S.O. 1990, c. W.11, s. 145.
Continued application of pre-1989 Act
146. The pre-1989 Act, except subsections 45 (5), (6), (7), (8) and (9), continues to apply to pre-1989 injuries. R.S.O. 1990, c. W.11, s. 146. Permanent Partial Disability Supplements
Exceptions
149. This Part does not apply to dollar amounts set out in section 79 or 128 or to fines set out in this Act. R.S.O. 1990, c. W.11, s. 149.
Where minimum received
150.(1) Where a person is receiving the minimum amount of compensation payable under subsection 39(1), (3), (4) or (5) of this Act, section 44 of the pre-1985 Act or section 42 of the pre-1989 Act and that amount is increased under this Part, no other increase applies. R.S.O. 1990, c. W.11, s. 150(1); 1993, c.27, Sched. Maximum amounts rounded (2) Where a maximum amount under section 38 of this Act is adjusted under this Part and the adjusted amount is not divisible by 100 without remainder, the Board shall increase the adjusted amount to the next amount divisible by 100 without remainder. R.S.O. 1990, c. W.11, s. 150(2).
Annual redetermination of net average earnings
151.(1) On the 1st day of January in each year, the Board shall redetermine the net average earnings of a worker under section 41 for payments accruing after the date of redetermination by deducting from the earnings of a worker, (a) the probable income tax payable by the worker on the worker’s earnings for the current year; (b) the probable Canada Pension Plan premiums payable by the worker for the current year; and (c) the probable unemployment insurance premiums payable by the worker for the current year. Idem (2) The table established by subsection 41(2) shall set out the redeterminations calculated under subsection (1). R.S.O. 1990, c. W.11, s. 151. PART V   OFFENCES AND PENALTIES
Offence, deduction from wages
152. (1) A person who contravenes subsection 20 (1) is guilty of an offence. Restitution order (2) If a person is convicted of an offence under this section, the court shall also order the person to pay to the Board on behalf of the affected worker any sum deducted from the worker’s wages or any sum that the worker was required or permitted to pay in contravention of subsection 20 (1). Same (3) When the court makes an order under subsection (2), the Board shall pay the sum determined under the order to the worker. Same (4) The sum determined under the order is a debt due to the Board from the person convicted of the offence. 1995, c. 5,  s. 27.
Offence, contributions from workers
153. (1) An employer who, directly or indirectly, collects or receives or retains from a worker any contribution toward the expense of health care is guilty of an offence. Restitution order (2) The Board may order an employer who is convicted of an offence under subsection (1) to pay the Board on behalf of the worker treble the amount of any sum collected, received or retained by the employer in contravention of that subsection. Same (3) If the Board makes an order under subsection (2), the Board shall pay the sum determined under the order to the worker. Same (4) The sum determined under the order is a debt due to the Board from the employer. 1995, c. 5,  s. 27.
Offence, regulations
154. (1) A person who contravenes a regulation made under subsection 63 (1) is guilty of an offence. Same, rule of association (2) A person who contravenes a rule of an association formed under subsection 135 (1) that has been approved and ratified as provided under subsection 135 (2) is guilty of an offence. Restriction on prosecution (3) No prosecution shall be instituted for an offence under this section except with the consent in writing of the Board. 1995, c. 5,  s. 27.
Offence, confidential information
155. (1) An employer or employer’s representative who contravenes subsection 71 (7) is guilty of an offence. Same, Board officers, etc. (2) A person who contravenes subsection 114 (1) is guilty of an offence. 1995, c. 5,  s. 27.
Offence, registration, etc.
156. An employer who fails to register or to provide the information required by the Board under section 108.1 is guilty of an offence. 1995, c. 5,  s. 27.
Offence, statements and records
157. (1) An employer who fails to comply with subsection 109 (1), (2), (3) or (4) is guilty of an offence. Same (2) An employer who provides a statement under subsection 109 (1), (2), (3) or (4) that is not a true and accurate statement of any of the matters required to be set forth in it is guilty of an offence. 1995, c. 5,  s. 27.
Offence, obstruction
158. (1) A person who obstructs or hinders an examination and inquiry authorized by subsection 111 (1) is guilty of an offence. Same (2) A person who obstructs or hinders an inspection authorized by subsection 113 (1) is guilty of an offence. 1995, c. 5,  s. 27.
Offence, payments
159. An employer who fails to comply with a requirement of the Board under subsection 130 (1) is guilty of an offence. 1995, c. 5,  s. 27.
Offence, notice of accident
160. An employer who fails to comply with subsection 133 (1) is guilty of an offence. 1995, c. 5,  s. 27.
Offence, false or misleading statement
161. (1) A person who knowingly makes a false or misleading statement or representation to the Board in connection with any person’s entitlement to benefits is guilty of an offence. Same, material change in circumstances (2) A person who wilfully fails to inform the Board of a material change in circumstances in connection with his or her entitlement to benefits within 10 days after the material change occurs is guilty of an offence. Same (3) An employer who wilfully fails to inform the Board of a material change in circumstances in connection with an obligation of the employer under the Act within 10 days after the material change occurs is guilty of an offence. Same, by supplier, etc. (4) A person who knowingly makes a false or misleading statement or representation to the Board to obtain payment for goods or services provided to the Board, whether or not the Board received the goods or services, is guilty of an offence. Restitution order (5) If a person is convicted of an offence under this section, the court may also order the person to pay to the Board any money received by the person or obtained by the person on behalf of another person by reason of the commission of the offence. Enforcement of restitution order (6) The Board may file a certified copy of the order made under subsection (5) in a court of competent jurisdiction and thereupon the order shall be deemed to be an order of that court and may be enforced as such. Other remedies (7) Subsections (5) and (6) do not limit the right of the Board to take such other steps as it considers appropriate to recover money owing to it. Restriction on prosecution (8) A prosecution for an offence under this section shall not be commenced more than two years after the date on which the most recent act or omission upon which the prosecution is based came to the attention of the Board. 1995, c. 5,  s. 27.
Offence by director, officer
162. If a corporation commits an offence under the Act, every director or officer of the corporation who knowingly authorized, permitted or acquiesced in the commission of the offence is guilty of an offence, whether or not the corporation has been prosecuted or convicted. 1995, c. 5,  s. 27.
Penalty
163. A person who is convicted of an offence under the Act is liable to the following penalty: 1. If the person is an individual, he or she is liable to a fine not exceeding $25,000 or to imprisonment not exceeding six months or to both. 2. If the person is not an individual, the person is liable to a fine not exceeding $100,000. 1995, c. 5,  s. 27.
Fines
164. Any fine paid for an offence under the Act shall be paid to the Board and shall form part of the accident fund. 1995, c. 5,  s. 27. ________________ Français