Ministry of Revenue Act

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Sections51

• 1Definitions

  1 In this Act, “administrative entity” means, (a) a designated administrative authority as defined in section 2 of the Safety and Consumer Statutes Administration Act, 1996, or (b) any other entity to which the administration of a provision of another Act, or of any regulations made under it, is delegated; (“entité d’application”) “Crown”, except where otherwise indicated, means the Crown in right of Ontario; (“Couronne”) “Minister” means the Minister of Revenue; (“ministre”) “Ministry” means the Ministry of Revenue; (“ministère”) “public body” means, (a) the Government of Canada and any ministry or agency thereof and the Crown in right of Canada and any agency thereof, (b) the Government of any other province or territory of Canada and any ministry or agency thereof and the Crown in right of any other province of Canada and any agency thereof, (c) the corporation of any municipality in …

• 1.
• 2Ministry continued

  2 The ministry of the public service known in English as the Ministry of Revenue and in French as ministère du Revenu is continued. R.S.O. 1990, c. M.33, s. 2.

• 2.
• 3Minister to have charge

  3 The Minister shall preside over and have charge of the Ministry. R.S.O. 1990, c. M.33, s. 3.

• 3.
• 4Administration of Acts

  4 The Minister is responsible for the administration of this Act, and the Acts that are assigned to the Minister by the Legislature or by the Lieutenant Governor in Council. R.S.O. 1990, c. M.33, s. 4.

• 4.
• 5Deputy Minister

  5 (1) The Lieutenant Governor in Council shall appoint a Deputy Minister of Revenue as deputy head of the Ministry. R.S.O. 1990, c. M.33, s. 5 (1). Deputy Minister’s duties (2) Under the direction of the Minister, the Deputy Minister of Revenue shall perform such duties as the Minister may assign to him or her. R.S.O. 1990, c. M.33, s. 5 (2).

• 5.
• 6Employees

  6 Such employees as are considered necessary for the proper conduct of the business of the Ministry shall be appointed under Part III of the Public Service of Ontario Act, 2006. 2006, c. 35, Sched. C, s. 79. Section Amendments with date in force (d/m/y) 2006, c. 35, Sched. C, s. 79 - 20/08/2007 Pension matters, certain former employees

• 6.
• 6.1Definitions

  6.1 (1) In this section, “federal public service” has the same meaning as “public service” in subsection 2 (1) of the Public Service Employment Act (Canada); (“fonction publique fédérale”) “OPSEU Pension Plan (Ontario)” has the same meaning as “OPSEU Plan” in section 2 of the Ontario Public Service Employees’ Union Pension Act, 1994; (“Régime de retraite du SEFPO (Ontario)”) “Public Service Pension Plan (Ontario)” means the Public Service Pension Plan continued by section 3 of the Public Service Pension Act; (“Régime de retraite des fonctionnaires (Ontario)”) “Public Service Superannuation Plan (Canada)” means the pension plan established under the Public Service Superannuation Act (Canada). (“Régime de pension de retraite de la fonction publique (Canada)”) 2008, c. 7, Sched. M, s. 1; 2009, c. 34, Sched. M, s. 1 (1). Interpretation, pension terminology (2) Words and expressions used in t…

• 7.
• 7Delegation of powers and duties

  7 (1) Any power or duty conferred or imposed on the Minister under this or any other Act may be delegated by the Minister to the deputy minister or to a public servant employed under Part III of the Public Service of Ontario Act, 2006 who works in or provides services to the Ministry and, when purporting to exercise a delegated power or duty, the delegate shall be presumed conclusively to act in accordance with the delegation. 2007, c. 7, Sched. 25, s. 1. (2) Repealed: 2009, c. 34, Sched. J, s. 23. Delegation subject to conditions (3) A delegation under subsection (1) shall be in writing and may be subject to such limitations, conditions and requirements as are set out in it. 2007, c. 7, Sched. 25, s. 1 (1). Subdelegation (4) In a delegation under subsection (1), the Minister may authorize a person to whom a power or duty is delegated to delegate to others the exercise of the delegated p…

• 8.
• 8Protection from personal liability

  8 (1) No action or other proceeding for damages shall be instituted against the Deputy Minister, any officer or employee of the Ministry or anyone acting under the authority of the Minister or the Deputy Minister for any act done in good faith in the execution or intended execution of the person’s duty or for any alleged neglect or default in the execution in good faith of the person’s duty. R.S.O. 1990, c. M.33, s. 8 (1). Crown liability (2) Despite subsection 8 (3) of the Crown Liability and Proceedings Act, 2019, subsection (1) does not relieve the Crown of liability in respect of a tort committed by a person mentioned in subsection (1) to which it would otherwise be subject. R.S.O. 1990, c. M.33, s. 8 (2); 2019, c. 7, Sched. 17, s. 118. Section Amendments with date in force (d/m/y) 2019, c. 7, Sched. 17, s. 118 - 01/07/2019

• 9.
• 10.
• 9Seal

  9 (1) The Lieutenant Governor in Council may authorize a seal for the Minister. R.S.O. 1990, c. M.33, s. 9 (1). Idem (2) The seal may be reproduced by engraving, lithographing, printing or any other method of reproduction, and when so reproduced has the same force and effect as if manually affixed. R.S.O. 1990, c. M.33, s. 9 (2).

• 10Facsimile signature

  10 (1) The Minister or Deputy Minister may authorize the use of a facsimile of his or her signature on any document except an affidavit or statutory declaration. R.S.O. 1990, c. M.33, s. 10 (1). Idem (2) A facsimile of the signature of the Minister or the Deputy Minister affixed to a document under an authorization made under subsection (1) shall be deemed to be the signature of the Minister or the Deputy Minister, as the case may be. R.S.O. 1990, c. M.33, s. 10 (2).

• 11.
• 10.1Definitions for ss. 11 and 11.1

  10.1 For the purposes of sections 11 and 11.1, “employee” means, (a) a public servant employed under Part III of the Public Service of Ontario Act, 2006, or (b) a person employed by a public body. 2012, c. 8, Sched. 34, s. 2; 2016, c. 37, Sched. 14, s. 2. Section Amendments with date in force (d/m/y) 2012, c. 8, Sched. 34, s. 2 - 20/06/2012 2016, c. 37, Sched. 14, s. 2 - 08/12/2016

• 12.
• 11Services to other ministries and public bodies re: government assistance programs

  11 (1) The Minister may enter into a memorandum of understanding with any ministry of the Government of Ontario responsible for the administration of a government assistance program or an agreement with any public body responsible for the administration of a government assistance program to provide services described in subsection (3) to the ministry or public body if, (a) the program provides assistance to eligible individuals; and (b) eligibility for the assistance is based, in whole or in part, on an individual’s income. 2010, c. 1, Sched. 18, s. 1; 2012, c. 8, Sched. 34, s. 3 (1). Government assistance programs (2) The government assistance programs in respect of which the Minister may provide services under this section include any program under which the Province of Ontario or a public body provides financial assistance directly or indirectly to individuals or confers any other ben…

• 13.
• 11.1Definitions

  11.1 (1) For the purposes of this section and sections 11.1.1 to 11.1.4, “amount owing” means any amount, including any payment, fine, fee, interest, monetary penalty, debt, cost or charge, that may be collected in connection with the provision of collection services; (“somme due”) “audit services” means services, as may be prescribed, to determine compliance with a government-funded program; (“services de vérification”) “collection services” means, (a) services to recover a payment of money to which the recipient is not entitled at the time of the payment or to which the recipient ceases to be entitled at any time after the payment, (b) services to collect unpaid fines, fees, interest, monetary penalties and such other debts as may be prescribed, (c) services to collect reasonable costs and charges incurred in the course of the recovery or collection described in clause (a) or (b), and …

• 14.
• 11.1.1Powers with respect to liens and charges

  11.1.1 (1) If authorized by regulation under subsection 11.1 (5.1), the Minister may exercise the powers in this section with respect to the imposition of liens and charges against a debtor’s property. 2017, c. 8, Sched. 18, s. 2. Lien on real property (2) An amount owing for which the Minister is providing collection services 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 debtor has in the real property described in the notice. 2017, c. 8, Sched. 18, s. 2. Lien on personal property (3) An amount owing for which the Minister is providing collection services 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 propert…

• 15.
• 11.1.2Powers with respect to garnishment

  11.1.2 (1) If authorized by regulation under subsection 11.1 (5.1), the Minister may exercise the powers in this section with respect to the garnishment of payments to debtors. 2017, c. 8, Sched. 18, s. 2. Garnishment (2) If the Minister knows or suspects that a third party owes money to or is holding money for a debtor, or within 365 days will owe money to or hold money for a debtor, 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 debtor during the 365 days after the third party receives the letter. 2017, c. 8, Sched. 18, s. 2. Continuing effect of requisition (3) If, under this section, the Minister has required a third party to pay to the Minister money otherwise payable to a debtor as interest, rent, remuneration, a dividen…

• 16.
• 11.1.3Remedies for recovery of amounts owing

  11.1.3 The use of any of the remedies provided by sections 11.1.1 and 11.1.2 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. 2017, c. 8, Sched. 18, s. 2. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 18, s. 2 - 17/05/2017

• 17.
• 11.1.4Powers with respect to warrants of seizure and sale

  11.1.4 (1) If authorized by regulation under subsection 11.1 (5.1), the Minister may exercise the powers in this section with respect to the issuing of warrants of seizure and sale in respect of debtors’ property. 2017, c. 8, Sched. 18, s. 2. Issuing of warrant (2) The Minister may issue a warrant of seizure and sale, directed to the sheriff for an area in which any property of a debtor is located or situate, to enforce payment of an amount owing by a debtor and the costs, expenses and poundage of the sheriff. 2017, c. 8, Sched. 18, s. 2. Effect (3) A warrant issued under this section has the same force and effect as a writ of execution issued by the Superior Court of Justice. 2017, c. 8, Sched. 18, s. 2. Application of subrule 60.07 (2), Rules of Civil Procedure (4) Subrule 60.07 (2) of the Rules of Civil Procedure does not apply in respect of a warrant issued by the Minister under this…

• 18.
• 11.2Child support calculation service under the Family Law Act

  11.2 (1) The Minister may enter into a memorandum of understanding with the Ministry of the Minister responsible for the administration of the Family Law Act to establish and administer a service to calculate child support under section 39 of that Act. 2014, c. 7, Sched. 22, s. 1. Certified copies (2) The Minister shall, upon request, provide a certified copy of a notice of calculation given under subsection 39 (7) of the Family Law Act to a parent, the designated authority in Ontario under the Interjurisdictional Support Orders Act, 2002 or the Central Authority in Ontario under the International Recovery of Child Support and Family Maintenance Convention Act, 2023. 2023, c. 21, Sched. 7, s. 1. Section Amendments with date in force (d/m/y) 2014, c. 7, Sched. 22, s. 1 - 04/04/2016 2020, c. 36, Sched. 28, s. 1 - 01/10/2021 2023, c. 21, Sched. 7, s. 1 - 04/12/2023

• 11.3Child support recalculation service under the Family Law Act

  11.3 (1) The Minister may enter into a memorandum of understanding with the Ministry of the Minister responsible for the administration of the Family Law Act to establish and administer a service to recalculate child support under section 39.1 of that Act. 2014, c. 7, Sched. 22, s. 2. Certified copies (2) The Minister shall, upon request, provide a certified copy of a notice of recalculation given under subsection 39.1 (7) of the Family Law Act to a parent, the designated authority in Ontario under the Interjurisdictional Support Orders Act, 2002 or the Central Authority in Ontario under the International Recovery of Child Support and Family Maintenance Convention Act, 2023. 2023, c. 21, Sched. 7, s. 2. Section Amendments with date in force (d/m/y) 2014, c. 7, Sched. 22, s. 2 - 04/04/2016 2020, c. 36, Sched. 28, s. 2 - 01/10/2021 2023, c. 21, Sched. 7, s. 2 - 04/12/2023

• 11.4Grants

  11.4 The Minister may make a grant to an entity that assists with the administration of Ontario tax statutes. 2015, c. 20, Sched. 25, s. 1. Section Amendments with date in force (d/m/y) 2015, c. 20, Sched. 25, s. 1 - 04/06/2015

• 11.4.1Grant program re the outbreak of the coronavirus (COVID-19)

  11.4.1 (1) This section applies to a program specified in the regulations that is established by the Government of Ontario to provide financial assistance by way of grant to any businesses in connection with the outbreak of the coronavirus (COVID-19). 2020, c. 36, Sched. 28, s. 3. Request for information (2) For the purpose of verifying the amount of a grant received under the program, the Minister, or a person or entity designated by the Minister, may, by letter sent by mail, served personally or delivered by courier, require a person who received a grant to provide any relevant information or produce any relevant records, within such reasonable time as is set out in the letter. 2020, c. 36, Sched. 28, s. 3. Return of information (3) A person who receives a letter under subsection (2) shall, within the time set out in the letter, provide all the information that is within the person’s k…

• 11.5Underground economy: collection and analysis of information

  11.5 (1) The Minister may request information about a person or entity that carries on business in Ontario from another ministry, a public body or a prescribed administrative entity, including, (a) the person’s or entity’s legal name; (b) the name under which the person or entity carries on business, if it is not the legal name; (c) the person’s or entity’s contact information; (d) any identifying number, symbol or other identifier assigned to the person or entity in connection with another Act; (e) information about any licence, permit, certificate, registration or other approval or authorization issued to the person or entity and about the status of the licence, permit, certificate, registration, approval or authorization; (f) information about the person’s or entity’s compliance with any obligations relating to the licence, permit, certificate, registration, approval or authorization;…

• 11.6Publication of information

  11.6 (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 the following statutes, a description of the offence, the date of the conviction and the person’s sentence: 1. The Liquor Tax Act, 1996. 2. The Corporations Tax Act. 3. The Employer Health Tax Act. 4. The Estate Administration Tax Act, 1998. 5. The Fuel Tax Act. 6. The Gasoline Tax Act. 7. The Land Transfer Tax Act. 8. The Mining Tax Act. 9. The Race Tracks Tax Act. 10. The Retail Sales Tax Act. 2017, c. 34, Sched. 26, s. 2; 2018, c. 12, Sched. 2, s. 57; 2019, c. 15, Sched. 2, s. 30. 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. 34, Sched. 26, s. 2. Section Amendments with date in force (d…

• 12Information sharing agreement with federal government

  12 (1) On behalf of the Government of Ontario, the Minister, together with the Minister of Finance, may enter into an agreement with the Minister of National Revenue or the Canada Revenue Agency providing for the disclosure of information to, and the collection of information by, the Minister for purposes of the provision of services under section 11. 2010, c. 1, Sched. 18, s. 1. Same (1.1) On behalf of the Government of Ontario, the Minister, together with the Minister of Finance, may enter into an agreement with the Canada Revenue Agency providing for the disclosure of information to, and the collection of information by, the Minister for purposes of section 11.2. 2014, c. 7, Sched. 22, s. 3 (1). Same (1.2) On behalf of the Government of Ontario, the Minister, together with the Minister of Finance, may enter into an agreement with the Canada Revenue Agency providing for the disclosure …

• 12.1Powers of provincial offences officers

  12.1 A provincial offences officer designated by the Minister of Finance under the Provincial Offences Act is a peace officer for the purposes of enforcing any Act that imposes a tax payable to the Crown or to the Minister of Finance. 2015, c. 20, Sched. 25, s. 2. Section Amendments with date in force (d/m/y) 2015, c. 20, Sched. 25, s. 2 - 04/06/2015

• 13Regulations

  13 The Lieutenant Governor in Council may make regulations, (a) authorizing or requiring the Deputy Minister of Revenue or any officer of the Ministry to exercise any power or perform any duty conferred or imposed upon the Minister by this or any Act; (b) respecting any matter necessary or advisable to carry out effectively the intent and purpose of this Act; (c) prescribing persons and entities that are public bodies for the purpose of the definition of “public body” in section 1; (d) prescribing other related services that may be provided by the Minister to another ministry or a public body under section 11; (e) prescribing the audit services that may be provided by the Minister to another ministry or a public body under section 11.1; (f) prescribing debts the collection of which are collection services for the purposes of section 11.1; (g) prescribing other related services that are c…

• 14Reciprocal provision of information

  14 (1) Despite any other Act, the Minister may communicate or allow to be communicated information obtained under an Act that he or she administers to a person employed by any government, or may allow such a person to inspect written statements made under any such Act if, (a) the government who employs the person agrees to provide similar information and written statements to the Minister on a reciprocal basis; and (b) the information and written statements will not be used by that government for any purpose other than the administration or enforcement of a law that imposes a tax or confers a benefit. R.S.O. 1990, c. M.33, s. 14. Same (2) For any of the following purposes, the Minister and any public servant employed under Part III of the Public Service of Ontario Act, 2006 who is engaged, directly or indirectly, in the administration and enforcement of an Act described in subsection (3)…

• 14.1Collection of information from Transport Canada

  14.1 (1) For any of the following purposes, the Minister and any public servant employed under Part III of the Public Service of Ontario Act, 2006 who is engaged, directly or indirectly, in the administration and enforcement of an Act that imposes a tax may collect information and material relating to vessels and aircraft in the course of the Minister’s or the public servant’s duties from Transport Canada, whether directly or indirectly: 1. For use in the administration and enforcement of an Act described in subsection (2) or an Act that imposes a tax. 2. For use in developing or evaluating tax policy for the Crown. 2023, c. 8, Sched. 7, s. 1. Same (2) Subsection (1) applies despite any provision in an Act administered by the Minister or in an Act under which the Minister exercises powers or performs duties as assigned to the Minister under the Executive Council Act. 2023, c. 8, Sched. 7…

• 15Minister may withhold tax refunds

  15 Despite the provisions of any other Act, if a person who is entitled to a refund on account of tax, interest or penalties under any Act administered by the Minister has failed to deliver one or more returns under any Act or Acts administered by the Minister, the Minister may withhold payment of the refund until such time as the Minister is satisfied that the person has delivered the return or returns. 2004, c. 31, Sched. 24, s. 1. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 24, s. 1 - 16/12/2004 Alternative means for delivery of documents and information

• 16Definitions

  16 (1) In this section and in sections 17 and 18, “Act” means an Act administered by the Minister; (“loi”) “regulation” means a regulation made under an Act; (“règlement”) “send” includes, in respect of a document or information, deliver, file, serve, give or transmit the document or information by any means. (“envoyer”) 2005, c. 31, Sched. 15, s. 1. Minister may approve alternative means of delivery (2) The Minister may approve one or more alternative means of delivery, (a) by which the Minister or another person may satisfy a requirement in an Act or regulation to send a document or information by mail or registered mail or to notify the Minister or another person by mail or registered mail; or (b) by which a person may satisfy a requirement in an Act or regulation to send information that is required to be provided to the Minister or another person in a prescribed or approved form. 20…

• 17Minister may require use of specified means of delivery

  17 (1) Despite section 3 of the Electronic Commerce Act, 2000 and any other Act or regulation, such persons or classes of persons as may be specified by the Minister shall do one or more of the following: 1. Send such documents or information under an Act or regulation as may be specified by the Minister by using such electronic or other means as may be specified by the Minister. 2. Receive by such electronic or other means as may be specified by the Minister such documents or information as may be specified by the Minister that are sent under an Act or regulation. 3. Make such payments or tax remittances under an Act or regulation as may be specified by the Minister by using such electronic or other means as may be specified by the Minister. 4. Receive such payments under an Act or regulation as may be specified by the Minister by such electronic or other means as may be specified by th…

• 18Forms and records

  18 Despite any other Act or regulation, the Minister may require any person to maintain any book, record, other document or information required to be kept or maintained for the purposes of an Act or regulation in a form specified by the Minister and may dispense with, (a) a requirement under any other Act or regulation to maintain any book, record, other document or information for a particular period of time and may specify a period of time that will apply instead; and (b) a requirement under any other Act or regulation that any book, record, other document or information be kept in a particular form and may specify the form in which it is to be kept. 2005, c. 31, Sched. 15, s. 1. Section Amendments with date in force (d/m/y) 2005, c. 31, Sched. 15, s. 1 - 15/12/2004 ______________