Employer Health Tax Act

1 (1) In this Act, “assessment” includes reassessment; (“cotisation”) “auditor” means a person appointed by the Minister to carry out audits and examinations under this Act; (“vérificateur”) “bankrupt”, when used as a noun, means a person who makes an assignment under the Bankruptcy and Insolvency Act (Canada) or against whom a receiving order has been made under that Act and, when used as an adjective, means the legal status of that person; (“failli”) “business” includes a profession, calling, trade, manufacture or undertaking of any kind whatever and an adventure or concern in the nature of trade, but does not include an office or employment; (“entreprise”, “affaire”) “eligible employer” means, in respect of a particular time, an employer who is not, at that time, (a) a person in the public sector, as described in clauses 1 (a) to (i) and section 2 of the Schedule to the Social Contrac…

2 (1) Every employer shall pay to the Crown in right of Ontario a tax calculated in accordance with this Act. R.S.O. 1990, c. E.11, s. 2 (1). (1.1) Repealed: 2009, c. 18, Sched. 11, s. 2. Calculation of tax (2) The amount of tax payable by an employer for a year is the amount equal to the product of the taxable total Ontario remuneration paid by the employer during the year multiplied by, (a) where the total Ontario remuneration paid by the employer during the year does not exceed $200,000, a rate of 0.98 per cent; (b) where the total Ontario remuneration paid by the employer during the year exceeds $200,000 but does not exceed $400,000, the rate set out in the Table opposite the range of remunerations which includes the total Ontario remuneration paid by the employer during the year; or (c) where the total Ontario remuneration paid by the employer during the year exceeds $400,000, a rat…

2.1 (0.1) For the purposes of this section, for a year beginning after December 31, 2024, a reference to a group of associated employers is a reference to a group of two or more employers who are all eligible employers at any time in the year and who are all associated with each other at any time in the year. 2024, c. 20, Sched. 6, s. 1 (1). (1) For the purposes of subsection 2 (2), the taxable total Ontario remuneration paid by an employer during a year is, (a) in the case of an employer who is an eligible employer at any time in the year, the amount by which the total Ontario remuneration paid by the employer during the year exceeds the employer’s exemption amount for the year; or (b) in the case of an employer who is not an eligible employer at any time in the year, the amount of the total Ontario remuneration paid by the employer during the year. 2013, c. 15, s. 3. Exemption amount a…

2.1.1 (1) For each five-year period beginning with the period consisting of the years 2029 to 2033, the amount of “A” that is referred to in subsection 2.1 (2) shall be adjusted to the amount calculated using the formula, X + [X × (Y/Z – 1)] in which, “X” is $1,000,000 for a year in the five-year period consisting of the years 2029 to 2033 and, for a year in each succeeding five-year period, is the amount that would have been the amount of “A” used for the preceding five-year period if it was not rounded to the nearest ten-thousand under subsection (3), “Y” is the Consumer Price Index for the 12-month period that ended on September 30 of the year immediately preceding the first year in the five-year period, and “Z” is the Consumer Price Index for the 12-month period ending on September 30 that is five years preceding the 12-month period in the description of “Y”. 2020, c. 36, Sched. 11, …

2.2 (1) This section applies with respect to an employer for a year before 2010 if an amount is deemed to be remuneration paid by the employer to an employee under subsection 2 (3.1), (3.2) or (3.3) during the year. 2004, c. 31, Sched. 12, s. 3 (1). Status of benefit (2) Despite any other provision of this Act, a benefit described in subsection 2 (3.1), (3.2) or (3.3) is not deemed to be remuneration paid by the employer to the employee during a year, (a) if the employee is entitled to the benefit by virtue of an eligible agreement described in subsection (3); (b) if the event giving rise to the benefit occurs after May 2, 2000; and (c) if the employer meets all of the conditions described in subsection (4) with respect to the year. 2000, c. 42, s. 45. Eligible agreement (3) An agreement between an employee and his or her employer or between an employee and a corporation with which his o…

3 (1) Except as otherwise provided, every taxpayer shall pay instalments on account of the tax payable for a year under this Act as required under the following rules: 1. An employer who pays, for a year beginning after December 31, 1999 and ending before January 1, 2021, total Ontario remuneration for the year that exceeds $600,000 shall pay monthly instalments to the Minister at the prescribed times. 2. An employer who pays, for a year beginning after December 31, 2020, total Ontario remuneration for the year that exceeds $1,200,000 shall pay monthly instalments to the Minister at the prescribed times. 3. Repealed: 2009, c. 18, Sched. 11, s. 2. 1994, c. 8, s. 3 (1); 1999, c. 9, s. 107 (1); 2009, c. 18, Sched. 11, s. 2; 2020, c. 36, Sched. 11, s. 3 (1). Exception, employer (2) An employer is not required to pay instalments on account of the tax payable for a year as an employer under th…

4 (1) In this section, “Ontario resident” means a person who has a permanent establishment in Ontario. R.S.O. 1990, c. E.11, s. 4 (1); 2004, c. 16, Sched. D, Table. Deemed employer (2) An Ontario resident who enters into an agreement with a non-resident employer under which work is performed or services are provided during a year for the benefit of the Ontario resident by an individual employed by the non-resident employer, the Ontario resident shall be deemed to be the employer of the individual and the individual shall be deemed to be an employee of the Ontario resident during any period in the year when the work is performed or the services are provided, if, (a) the non-resident employer does not have a permanent establishment in Ontario during the period and is not subject to tax under this Act calculated by reference to remuneration paid to the individual performing the work or prov…

4.1, 4.2 Repealed: 2009, c. 18, Sched. 11, s. 2. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 4 - 01/01/1993 2009, c. 18, Sched. 11, s. 2 - 05/06/2009

5 (1) Every taxpayer who is liable to pay tax under this Act for a year shall deliver to the Minister, on or before March 15 of the following year, a return in a form approved by the Minister setting out the amount of tax payable for the year under this Act, the amount or amounts on which the tax was calculated and such other information as may be required by the Minister for the purposes of this Act. 1994, c. 8, s. 5 (1); 2024, c. 20, Sched. 6, s. 3. Demand for return (1.0.1) Every person who receives a written demand for a return from the Minister or from an officer of the Ministry shall deliver the return to the Minister. 2004, c. 31, Sched. 12, s. 4. Returns for multiple accounts (1.1) Where, with the consent of the Minister, an employer has more than one tax account maintained for the employer by the Minister, the employer shall file a separate return for each tax account in a form …

6 (1) If the return required to be delivered by a taxpayer under this Act is delivered within four years from the day the return is required to be delivered under section 5, (a) the Minister may refund the amount of any overpayment made on account of the tax payable under this Act for the year whether or not the taxpayer has requested the refund; and (b) the Minister shall refund the amount the Minister determines under subsection 8 (1) to be an overpayment made on account of the tax payable under this Act for the year if the taxpayer applies in writing to the Minister for the refund within four years after the day on which the return was required to be delivered under section 5. 2001, c. 23, s. 75. Same (1.1) The Minister may refund an amount that the Minister determines under subsection 8 (1) to be an overpayment made on account of tax payable under this Act for the year if, (a) the ov…

7 (1) Where, on a particular date, the debt payable by a taxpayer as an employer under this Act in respect of a particular year and all amounts in respect of that year which were at any time before that date either refunded to the taxpayer or applied under this Act exceed the aggregate of all payments previously made in respect of the year by the taxpayer as an employer, the taxpayer shall be charged interest payable to the Minister at the prescribed rate and calculated in the prescribed manner on the excess amount from that date to the date payment of the excess amount is received by the Minister. 1996, c. 29, s. 6 (1). Exception, years before 2022 (1.1) The amount of interest payable under subsection (1) by an employer in respect of a particular year beginning before January 1, 2022 shall be calculated without regard to any amount the employer failed to pay as an instalment on account …

8 (1) The Minister may assess the tax, interest or penalties payable in respect of a year under this Act, (a) at any time, if the taxpayer or person delivering the return for the year under this Act, (i) has made any misrepresentation that is attributable to neglect, carelessness or wilful default, or has committed any fraud, in delivering the return or in supplying any information under this Act or in omitting to disclose any information, or (ii) has filed with the Minister a waiver in a form approved by the Minister on or before the expiry of the time provided in clause (b); (b) within four years from the later of the day on which the return required under this Act to be delivered was received by the Minister and the day the return was required to be delivered to the Minister; and (c) at any time, if the Minister receives an application for a refund under subsection 6 (1.1). R.S.O. 199…

8.1 Repealed: 2010, c. 26, Sched. 6, s. 5. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 9 - 01/01/1993 2001, c. 23, s. 77 - 05/12/2001 2010, c. 26, Sched. 6, s. 5 - 08/12/2010

9 (1) A taxpayer who objects to an assessment may, within 180 days after the day the notice of assessment was sent, serve on the Minister a notice of objection in the form approved by the Minister. 2010, c. 26, Sched. 6, s. 6 (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 taxpayer in respect of each issue. 1997, c. 43, Sched. F, s. 2 (1). Same (1.2) If a notice of objection does not fully set out the facts and reasons relied on by the taxpayer in respect of an issue, the Minister may in writing request the taxpayer to provide the information, and the taxpayer shall be deemed to have complied with clause (1.1) (b) in respect of the issue if the taxpayer provides the information to the Minister in writing within 60 days after the day the request …

10 (1) Where the Minister has given the notification required by subsection 9 (6), the person who served the notice of objection may appeal to the Superior Court of Justice to have the assessment vacated or varied. 1994, c. 8, s. 11 (1); 2001, c. 23, s. 79 (1); 2010, c. 26, Sched. 6, s. 7 (1). Time limit for instituting appeal (2) No appeal under subsection (1) shall be instituted after the expiration of ninety days from the day the notification required by subsection 9 (6) was mailed to the person who served the notice of objection. 1994, c. 8, s. 11 (1). Appeal, how instituted (3) An appeal to the Superior Court of Justice shall be instituted by, (a) filing a notice of appeal with the court in the form approved by the Minister; (b) paying a fee to the court in the same amount and manner as the fee payable under regulations made under the Administration of Justice Act on the issue of a …

10.1 (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…

11 (1) Upon the filing of the notice of appeal and reply in the Superior Court of Justice in accordance with section 10, the matter shall be deemed to be an action in that court and the practice and procedure of that court, including the right of appeal, and the practice and procedure relating to appeals, apply to the action. R.S.O. 1990, c. E.11, s. 11 (1); 2001, c. 23, s. 80 (1). Enforcement (2) Every judgment or order given or made in the action may be enforced in the same manner and by the same process as a judgment or order in an action commenced in the Superior Court of Justice. R.S.O. 1990, c. E.11, s. 11 (2); 2001, c. 23, s. 80 (2). Irregularity (3) An assessment shall not be vacated or varied on appeal by reason only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Act. R.S.O. 1990, c. E.11, s. 11 …

12 (1) Every person who is or was an employer with a permanent establishment in Ontario shall keep records and books of account in Ontario or at such other place as may be approved by the Minister. 1994, c. 8, s. 13 (1); 2004, c. 16, Sched. D, Table; 2009, c. 18, Sched. 11, s. 3. Form and content (2) Every person required by subsection (1) to keep records and books of account shall keep the records and books of account in such form and containing such information as will enable the Minister to determine that this Act and the regulations have been complied with. R.S.O. 1990, c. E.11, s. 12 (2); 1994, c. 8, s. 13 (2). Failure to keep records (3) The Minister may require a person who has failed to keep records and books of account that comply with subsections (1) and (2) to keep such records and books of account as the Minister specifies. R.S.O. 1990, c. E.11, s. 12 (3); 1994, c. 8, s. 13 (…

13 (1) The Minister may appoint in writing one or more persons as auditors for the purposes of this Act. R.S.O. 1990, c. E.11, s. 13 (1); 1994, c. 8, s. 14 (1). Entry and audit (2) An auditor may at any reasonable time, without a warrant, enter into any premises or place where any business is carried on or any property is kept or anything is done in connection with any business or any books or records are or should be kept pursuant to this Act in order to conduct an audit or examination to determine compliance or non-compliance with this Act. 1994, c. 8, s. 14 (2). Powers to audit and examine (3) Upon an audit or examination under this section, the auditor has the right to, (a) examine the premises and the operations carried out on the premises; (b) have free access, at any reasonable time, to all books of account, records, vouchers, correspondence and any other documents that are or may…

14 No person shall obstruct an auditor or withhold or conceal from an auditor any book of account, record, correspondence or other document that is or may be relevant for the purposes of determining compliance with this Act. 1994, c. 8, s. 15. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 15 - 23/06/1994

15 (1) The Minister may, for the purpose of the administration or enforcement of this Act, by a written notice require from a taxpayer or from a director, employee or agent of a taxpayer, or from any other person, (a) any information or additional information or any form; or (b) production, or production on oath or affirmation, of books of account, documents, correspondence and records, including payroll, employment and any other records that are or may be relevant to the administration or enforcement of this Act. R.S.O. 1990, c. E.11, s. 15 (1); 1994, c. 8, s. 16 (1); 1997, c. 19, s. 6 (1). Time for production (2) A notice under subsection (1) may require that the information or production be given or produced within such reasonable time as is specified in the letter or demand. R.S.O. 1990, c. E.11, s. 15 (2). (3) Repealed: 2009, c. 18, Sched. 11, s. 4. Section Amendments with date in f…

16 A copy of a book of account, document, correspondence or record, or any part of any of them, certified by an auditor or an employee of the Ministry to be a true copy of the original shall be received in evidence in any proceeding to the same extent and have the same evidentiary value as the material of which it is a copy. R.S.O. 1990, c. E.11, s. 16; 1994, c. 8, s. 17. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 17 - 23/06/1994

17 Any officer or employee of the Ministry who is authorized by the Minister may administer oaths and take or receive affidavits, declarations or affirmations for the purpose of or incidental to the administration or enforcement of this Act, and every person so authorized has, in respect of any such oath, affidavit, declaration or affirmation, all the powers of a commissioner for taking affidavits. R.S.O. 1990, c. E.11, s. 17.

18 (1) In this section, “institution” means a bank, credit union, trust corporation or other similar organization. R.S.O. 1990, c. E.11, s. 18 (1). Notice by Minister (2) Where the Minister has knowledge or suspects that a person is or will be, within one year, liable to make a payment to a taxpayer who is liable to make a payment under this Act, the Minister may, by a written notice, require the person to pay forthwith, where the money is immediately payable, and, in any other case, as and when the money becomes payable, the money otherwise payable to the taxpayer in whole or in part to the Minister on account of the taxpayer’s liability under this Act. 1994, c. 8, s. 18 (1); 2001, c. 23, s. 81. Same (3) If the Minister has knowledge or suspects that within one year, (a) an institution will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negot…

19 (1) Every trustee or other person required by this Act to file an annual return for a taxpayer in respect of a year shall, within thirty days from the day of mailing of a notice of assessment issued by the Minister, pay all taxes, interest and penalties payable under this Act by the taxpayer to the extent that the person has or had, at any time since the year, in the person’s control or possession property belonging to the taxpayer or to the estate of the taxpayer and shall thereupon be deemed to have made the payment on behalf of the taxpayer. 1994, c. 8, s. 19 (1). Certificate of taxes paid (2) Every assignee, liquidator, receiver, receiver-manager and other agent, other than a trustee in bankruptcy, before distributing any property of the taxpayer under such person’s control, shall obtain a certificate from the Minister certifying that all taxes, interest and penalties that have be…

20 (1) Upon default of payment by a taxpayer of any tax, interest or penalty imposed by this Act, (a) the Minister may bring an action for the recovery thereof in any court in which a debt or money demand of a similar amount may be collected, and every such action shall be brought and executed in and by the name of the Minister or the Minister’s name of office, may be continued by his or her successor in office as if no change had occurred and shall be tried without a jury; and (b) the Minister may issue a warrant, directed to the sheriff for an area in which any property of a taxpayer is located or situate, to enforce payment of the following amounts and the warrant has the same force and effect as a writ of execution issued out of the Superior Court of Justice: (i) any amount required under this Act to be paid by the taxpayer, (ii) interest on that amount from the date of the issue of …

21 (1) In this section, “out-of-province employer” means an employer who does not ordinarily maintain a permanent establishment in Ontario but will establish a permanent establishment in Ontario for a period not exceeding twenty-four months. R.S.O. 1990, c. E.11, s. 21 (1); 2004, c. 16, Sched. D, Table. Security (2) Before establishing a permanent establishment in Ontario, an out-of-province employer shall provide security to the Minister for the tax which may become payable by the employer under this Act and shall obtain a certificate in duplicate from the Minister that the requirements of this section have been met. R.S.O. 1990, c. E.11, s. 21 (2); 2004, c. 16, Sched. D, Table. Form of security (3) The security referred to in subsection (2), and any security in replacement thereof, shall be in a form and of a kind acceptable to the Minister, and the Minister may demand additional or re…

22 (1) Where there is uncertainty as to the liability of a taxpayer to pay any tax imposed under this Act, or where, owing to special circumstances, it is inequitable to demand payment of the whole amount imposed by this Act, the Minister may accept such amount as the Minister considers proper in satisfaction of any tax, interest and penalties under this Act. R.S.O. 1990, c. E.11, s. 22; 1994, c. 8, s. 22 (1). Minister’s discretion to pay interest (2) If the Minister believes that the amount of instalments required to be paid by a taxpayer under this Act on account of tax payable for a year exceeds and is inequitable in relation to the amount of tax payable for the year, the Minister may at his or her discretion pay interest at the prescribed rate on part or all of the excess from the date when the Minister considers it equitable to deem an overpayment to have occurred to the date of any…

23 (1) Any tax or instalment payable or required to be remitted under this Act by any taxpayer is, upon 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 taxpayer liable to pay or remit the tax or instalment has in the real property described in the notice. 1994, c. 8, s. 23. Lien on personal property (2) Any tax or instalment payable or required to be remitted under this Act by any taxpayer is, upon 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 taxpayer liable to pay or remit the tax or instalment. 1994, c. 8, s. 23. Amounts included a…

24 (1) The use of a remedy provided by this Act does not bar or affect any of the other remedies provided by this Act. R.S.O. 1990, c. E.11, s. 24 (1). Additional remedies (2) The remedies provided by this Act for the recovery or enforcement of the payment of any tax, interest and penalty or any of them imposed by this Act are in addition to any other remedies existing by law. R.S.O. 1990, c. E.11, s. 24 (2).

25 No action or other proceeding taken under this Act in any way prejudices, limits or affects any charge or priority existing under this Act or otherwise. R.S.O. 1990, c. E.11, s. 25.

26 (1) For the purpose of a proceeding under this Act, an affidavit by the Minister or an officer of the Ministry is, in the absence of evidence to the contrary, proof of the facts set out in the affidavit without proof of the signature or office of the Minister or officer of the Ministry. R.S.O. 1990, c. E.11, s. 26. Print-out admissible in evidence (2) If a return, statement or other document has been delivered by a person to the Minister on computer disk or by other electronic medium, a document, accompanied by the certificate of the Minister, or of a person authorized by the Minister, stating that the document is a print-out of the return, statement or document received by the Minister from the person and certifying that the information contained in the document is a true and accurate representation of the return, statement or document delivered by the person, is admissible in eviden…

27 Every person employed or formerly employed in the administration or enforcement of this Act or in the development and evaluation of tax policy for the Government of Ontario shall preserve secrecy with respect to all matters related to this Act that come to his or her knowledge in the course of such employment and shall not communicate any information or material related to any such matter to any other person except, (a) as may be required in connection with the administration or enforcement of this Act, any other Act administered by the Minister or the Income Tax Act (Canada) or the regulations made under any of them; (b) as may be required in connection with the development and evaluation of tax policy by the Government of Ontario; (c) with the consent of the person to whom the information or material relates; (d) to counsel for the person required by this section to preserve secrecy…

28 The Minister may, for the purpose of administering this Act, enter into agreements with the Government of Canada or any province or territory of Canada, or with a ministry or a prescribed board, commission or agency of such a government, under which the government, ministry, board, commission or agency will be allowed access to information obtained by the Minister under this Act and will allow the Minister access to information the government, ministry, board, commission or agency has obtained under statutory authority. 1994, c. 8, s. 26. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 26 - 01/01/1993

29 (1) Any notice or other document required by this Act to be served or given may be served personally, may be sent by registered mail addressed to the person to whom the notice or other document is to be served or given at the last known address of the person or may be served in the prescribed manner. R.S.O. 1990, c. E.11, s. 29 (1). Notices of assessment (1.1) A notice of assessment under subsection 8 (2) may also be sent by regular mail or electronically or by any other means prescribed by the Minister. 2025, c. 10, Sched. 4, s. 2 (1). Same (1.2) If a notice of assessment under subsection 8 (2) is made available to a taxpayer electronically, such as by being made available through an electronic account, the Minister shall notify the taxpayer at the email address that the taxpayer most recently provided to the Minister, and the notice of assessment shall be considered to have been sen…

30 (1) Repealed: 2025, c. 10, Sched. 4, s. 3 (1). Same, return 2004 and subsequent years (1.1) Every person who fails to deliver a return in respect of 2004 or a subsequent year at the time and in the manner required by this Act or the regulations shall pay a penalty, when assessed therefor, in the amount calculated using the formula, (0.05 × D) + M (0.01 × D) in which, “D” is the amount, if any, that is determined under subsection 7 (1) to be the excess amount in respect of the year as of the date on which the return was required to be delivered, before taking into consideration the penalty imposed under this subsection, and “M” is the number of complete months, not exceeding 12, from the date on which the return was required to be delivered to the date on which it is delivered, if the amount of “D” is at least $1,000. 2004, c. 31, Sched. 12, s. 5; 2025, c. 10, Sched. 4, s. 3 (2). Repea…

31 (1) Every person who makes, participates in, assents to or acquiesces in the making of false or deceptive statements in a return, certificate, statement or answer or other document delivered or made as required by or under this Act or the regulations is guilty of an offence. R.S.O. 1990, c. E.11, s. 31 (1). Idem, records (2) Every person who, to evade payment of the tax imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of a taxpayer is guilty of an offence. R.S.O. 1990, c. E.11, s. 31 (2); 1994, c. 8, s. 30 (1). Idem (3) Every person who makes, assents to or acquiesces in the making of false or deceptive entries in records or books of account of a taxpayer is guilty of an offence. R.S.O. 1990, c. E.11, s. 31 (3); 1994, c. 8, s. 30 (2). Offences, material facts (4) Every person who omits, or assents to or acquiesces in t…

32 Every person who fails to deliver a return at the time and in the manner required by this Act or the regulations, or who fails to supply information or fails to produce material as required by section 15, is guilty of an offence and is liable on conviction to a fine of not less than $50 and not more than $500 for each day or part of a day on which the offence occurs or continues. 1994, c. 8, s. 31. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 31 - 23/06/1994

33 (1) Every person who fails to keep records and books of account in accordance with this Act and the regulations is guilty of an offence. R.S.O. 1990, c. E.11, s. 33 (1). Idem (2) Every person who fails to keep such records and books of account as the Minister specifies under subsection 12 (3) is guilty of an offence. R.S.O. 1990, c. E.11, s. 33 (2). Idem (3) Every person who fails to retain records, books of account and source documents required by this Act until permission for disposal is given by the Minister is guilty of an offence. R.S.O. 1990, c. E.11, s. 33 (3). Fine (4) Every person who is guilty of an offence under subsection (1), (2) or (3) is liable on conviction to a fine of not less than $50 and not more than $500 for each day or part of a day on which the offence occurs or continues. R.S.O. 1990, c. E.11, s. 33 (4).

34 Every person who obstructs an auditor or withholds or conceals from any auditor any record, book of account or other document or information that is relevant or may be relevant for the purposes of determining compliance or non-compliance with this Act is guilty of an offence and on conviction is liable to a fine of not less than $50 and not more than $5,000 on a first conviction and not less than $100 and not more than $10,000 on each subsequent conviction. 1994, c. 8, s. 32. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 32 - 23/06/1994

35 Every person who contravenes or fails to comply with any provision of this Act or the regulations is guilty of an offence and on conviction, where no other fine is provided in this Act, is liable for each day or part of a day on which the offence occurs or continues to a fine of not more than $5,000. R.S.O. 1990, c. E.11, s. 35; 1994, c. 8, s. 33. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 33 - 23/06/1994

36 Where a corporation is guilty of an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in, or participated in, the commission of the offence is guilty of the 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. E.11, s. 36; 2004, c. 16, Sched. D, Table. Section Amendments with date in force (d/m/y) 2004, c. 16, Sched. D, Table - 01/01/2004

37 Proceedings for an offence under this Act or the regulations shall not be commenced after six years after the date on which the offence was, or is alleged to have been, committed. R.S.O. 1990, c. E.11, s. 37.

38 (1) The Lieutenant Governor in Council may make regulations, (a) prescribing any matter referred to in this Act as prescribed by the regulations other than any matter referred to in this Act as being prescribed by the Minister; (b) defining any word or expression in this Act that has not been expressly defined in this Act; (c) prescribing rates of interest for the purposes of this Act or a formula for computing the rates and the method of calculating the interest; (d) requiring or permitting the payment of instalments on account of tax payable under this Act at times and with respect to time periods other than as required under section 3, and providing for the method of determining the amount of such instalment payments; (e) requiring or permitting the determination of the amount of an instalment payment in a manner other than as required under section 3; (f) prescribing persons or cl…

38.1 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. 6 (3). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 6 (3) - 10/10/1997

39 This Act binds the Crown. R.S.O. 1990, c. E.11, s. 39.

40 The Minister may for any purpose related to the administration of this Act request information from any taxpayer by way of a questionnaire, and every taxpayer shall respond within such reasonable time as is specified in the request. R.S.O. 1990, c. E.11, s. 40; 1994, c. 8, s. 35. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 35 - 01/01/1993 ______________