Revenue Integrity Act, 2018

Bills that amended this Act0

No published amendment links yet for this Act.

Sections24

• [s0]

  Interpretation

• 1Definitions

  1 In this Act, “business” includes a profession, trade, manufacture or undertaking of any kind whatever, engaged in for profit, but does not include an office or employment; (“entreprise”) “electronic cash register” means a device that keeps a register or supporting documents through the means of an electronic device or computer system designed to record transaction data or any other electronic point-of-sale system; (“caisse enregistreuse électronique”) “Minister” means the Minister of Finance or such other member of the Executive Council as may be assigned the administration of this Act under the Executive Council Act; (“ministre”) “prescribed” means prescribed by the regulations; (“prescrit”) “regulations” means the regulations made under this Act; (“règlements”) “sales transaction information” has the meaning set out in the regulations. (“renseignements sur les ventes”)

• [s2]

  Sales Transaction Information

• 2Sales transaction information

  2 (1) Every person carrying on a prescribed business in Ontario shall, (a) record his, her or its sales transaction information in an electronic cash register that meets the prescribed requirements; and (b) report its sales transaction information to the Minister within the prescribed time and manner and in such form as may be prescribed. Personal information (2) The Minister shall not collect personal information, as defined in the Freedom of Information and Protection of Privacy Act, under clause (1) (b).

• 3Use of information

  3 (1) The Minister may use sales transaction information in combination with information collected by the Minister under any Act that he or she administers in order to conduct policy, statistical and risk analyses in connection with the administration and enforcement of tax laws. Confidentiality (2) Information collected under clause 2 (1) (b) shall be deemed, for the purposes of section 17 of the Freedom of Information and Protection of Privacy Act, to have been supplied in confidence to the Minister. Disclosure to Canada Revenue Agency (3) The Minister may disclose sales transaction information to the Canada Revenue Agency for the purpose of administering and enforcing the Income Tax Act (Canada) and the Excise Tax Act (Canada).

• [s5]

  Inspections and Examinations Inspections and examinations

• 4Authorization to enter without warrant

  4 (1) Subject to section 5, any person authorized by the Minister for any purpose related to the administration or enforcement of this Act may, at all reasonable times, enter into any premises or place where a business prescribed by the Minister is carried on and inspect or examine any electronic cash register and related equipment for the purpose of determining compliance with this Act. Requiring reasonable assistance (2) In conducting an inspection or examination, the person authorized by the Minister may require a person carrying on a business or their authorized representative to, (a) give the authorized person all reasonable assistance with the inspection or examination; (b) answer any questions relating to the inspection or examination, either orally or, if the authorized person so requires, in writing, on oath or by statutory declaration; and (c) attend at the premises or place wi…

• 5Entry with warrant

  5 (1) A person authorized by the Minister under section 4 shall not, without the consent of the occupier, exercise a power to enter a place that is being used as a dwelling, except under the authority of a warrant issued under subsection (2). Issuance of warrant (2) A justice of the peace may issue a warrant authorizing a person authorized by the Minister under section 4 who is named in the warrant to enter a place used as a dwelling and identified in the warrant and exercise any of the powers mentioned in section 4. Requirements (3) A justice of the peace may issue a warrant under subsection (2) only if the justice of the peace is satisfied on information under oath that it is necessary to enter and search the dwelling for the purpose of carrying out an inspection or examination of any electronic cash register and related equipment for the purpose of determining compliance with this Act…

• [s8]

  Compliance Orders and Administrative Penalties

• 6Compliance order

  6 (1) If a person authorized by the Minister under section 4 finds that a person has contravened section 2, the Minister may, (a) order that the latter person cease contravening the provision; (b) order what action the latter person shall take or refrain from taking in order to comply with the provision; and (c) specify a date by which the latter person must do so. Form of order (2) An order made under subsection (1) shall be in the form approved by the Minister. Service (3) An order made under subsection (1) shall be served on the person by prepaid mail or personal service at the person’s last known address. No hearing required (4) The Minister is not required to hold a hearing or to afford a person an opportunity for a hearing before making an order under subsection (1) against the person. Non-application of other Act (5) The Statutory Powers Procedure Act does not apply to an order ma…

• 7Administrative penalty

  7 (1) If the Minister is satisfied that a person is not in compliance with section 2 of this Act or with a compliance order made under section 6, the Minister may, by order, impose an administrative penalty against the person in accordance with this section. Purpose (2) The purpose of an administrative penalty is to promote compliance with the requirements established by this Act and the regulations. Amount (3) The amount of an administrative penalty shall reflect the purpose of the penalty and shall be the prescribed amount, which amount shall not exceed $10,000. Form (4) An order made under subsection (1) imposing an administrative penalty against a person shall be in the form approved by the Minister. Service (5) The order shall be served on the person by prepaid mail or personal service at the person’s last known address. Limitation (6) The Minister shall not make an order under subs…

• 8Notice of objection

  8 (1) A person against whom an order is made under subsection 6 (1) or 7 (1) may object to the order by delivering a written notice of objection to the Minister within 90 days after the day the order is served on the person. Facts and reasons to be given (2) The notice of objection shall fully set out the facts and reasons relied on by the person in making the objection. Request for further information (3) If a notice of objection does not fully set out the facts and reasons relied on by the person in making the objection, the Minister may in writing request the person to provide the information, and the person shall be deemed to have complied with subsection (2) if the person provides the information to the Minister in writing within 60 days after the day the request is made by the Minister. Computation of time (4) For the purpose of calculating the number of days under this section, (a…

• 9Effect of paying penalty

  9 If a person against whom an order imposing an administrative penalty is made pays the penalty in accordance with the terms of the order or, if the order is varied after an objection, in accordance with the terms of the varied order, the person cannot be charged with an offence under this Act in respect of the same contravention on which the order is based and no other prescribed measure shall be taken against the person in respect of the same contravention on which the order is based.

• [s13]

  Offences

• 10Offence

  10 (1) A person is guilty of an offence if the person, (a) hinders, molests or interferes with any person doing anything that he or she is authorized by section 4 or 5 to do or prevent or attempt to prevent any person doing any such thing; (b) knowingly fails to comply with an order made under this Act; or (c) knowingly contravenes this Act or the regulations. Penalty (2) A person who is convicted of an offence under this Act is liable to a fine of not less than $500 and not more than $10,000. Limitation (3) No proceeding under subsection (1) shall be commenced more than two years after the facts upon which the proceeding is based first came to the knowledge of the Minister.

• [s15]

  Enforcement

• 11Lien on real property

  11 (1) Any amount payable under this Act by any person is, on registration by the Minister in the proper land registry office of a notice claiming a lien and charge conferred by this section, a lien and charge on any interest the person has in the real property described in the notice. Lien on personal property (2) Any amount payable under this Act by any person is, on registration by the Minister with the registrar under the Personal Property Security Act of a notice claiming a lien and charge under this section, a lien and charge on any interest in personal property in Ontario owned or held at the time of registration or acquired afterwards by the person. Amounts included and priority (3) The lien and charge conferred by subsection (1) or (2) is in respect of all amounts for which the person is liable under this Act at the time of registration of the notice or any renewal of it and all…

• 12Garnishment

  12 (1) If the Minister knows or suspects that a third party owes money to or is holding money for a person who is liable to make a payment under this Act, or within 365 days will owe money to or hold money for a person who is liable to make a payment under this Act, the Minister may, by registered letter or by letter served personally, require the third party to promptly pay to the Minister, in whole or in part, any money that is otherwise payable by the third party to the person during the 365 days after the third party receives the letter. Continuing effect of requisition (2) If, under this section, the Minister has required a third party to pay to the Minister money otherwise payable to a person as interest, rent, remuneration, a dividend, an annuity payment or other periodic payment, (a) the requirement shall apply to all such periodic payments to be made by the third party to the pe…

• 13Remedies for recovery of amounts owing

  13 The use of any of the remedies provided by sections 11 and 12 does not bar or affect any of the other remedies provided in those sections, and the remedies provided by this Act for the collection of amounts owing are in addition to any other remedies existing by law, and no action or other proceeding taken in any way prejudices, limits or affects any lien, charge or priority existing under this Act or otherwise.

• 14Powers with respect to warrants of seizure and sale

  14 (1) The Minister may issue a warrant of seizure and sale, directed to the sheriff for an area in which any property of a person who is liable to make a payment under this Act is located or situate, to enforce payment of an amount owing by the person and the costs, expenses and poundage of the sheriff. Effect (2) A warrant issued under this section has the same force and effect as a writ of execution issued by the Superior Court of Justice. Application of subrule 60.07 (2), Rules of Civil Procedure (3) Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under this section.

• [s20]

  Regulations Regulations

• 15LG in C

  15 (1) The Lieutenant Governor in Council may make regulations prescribing businesses for the purposes of this Act. Minister (2) The Minister may make regulations, (a) defining sales transaction information for the purposes of this Act; (b) prescribing and governing administrative penalties under this Act, including prescribing different penalty amounts in different circumstances; (c) prescribing any matter that this Act requires to be prescribed or refers to as being prescribed, other than the matters in respect of which the Lieutenant Governor in Council may make regulations under subsection (1).

• 16

  16 Omitted (provides for coming into force of provisions of this Act).

• 17

  17 Omitted (enacts short title of this Act). ______________