Retail Sales Tax Act

1 (1) In this Act, “admission” includes entry to a place of amusement where any charge is made for such entry and any entry that is provided to a place of amusement as a promotional distribution; (“entrée”) “automobile insurance” means, with respect to a motor vehicle required to be insured under the Compulsory Automobile Insurance Act, automobile insurance that satisfies the requirements of that Act; (“assurance-automobile”) “band” has the same meaning as in the Indian Act (Canada); (“bande”) “benefits plan” means a funded benefits plan, an unfunded benefits plan or a qualifying trust; (“régime d’avantages sociaux”) “commercial parking space” means a space, including a space on a street or highway, used for the parking of motor vehicles for which a price is paid or a charge made; (“espace de stationnement commercial”) “computer program” means a program, thing, data, information, knowled…

1.1 No person otherwise subject to tax under this Act is exempt therefrom by reason of an exemption granted to the person, or to or in respect of the personal or real property of the person, by or under any other Act, unless the other Act expressly mentions this Act. 2001, c. 23, s. 189. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 189 - 05/12/2001 Tax on purchasers

2 (1) Every purchaser of tangible personal property, except the classes thereof referred to in subsection (2), shall pay to Her Majesty in right of Ontario a tax in respect of the consumption or use thereof, computed at the rate of 8 per cent of the fair value thereof. R.S.O. 1990, c. R.31, s. 2 (1). of liquor, beer, wine (2) Every purchaser of liquor, beer or wine shall pay to Her Majesty in right of Ontario a tax in respect of the consumption or use thereof computed at the rate of, (a) 10 per cent of the fair value thereof if the liquor, beer or wine is sold or is required to be sold under the authority of a licence issued by the Alcohol and Gaming Commission of Ontario under the Liquor Licence Act; or (b) 12 per cent of the fair value thereof if the liquor, beer or wine is sold or is required to be sold by or under the authority of the Liquor Control Board of Ontario under the Liquor …

2.0.0.1 (1) In this section, “commercial parking” means the taxable service described in clause (e) of the definition of “taxable service” in subsection 1 (1); (“stationnement commercial”) “consideration” means an amount that would be consideration for the purposes of Part IX of the Excise Tax Act (Canada) if “supply” in the definition of “consideration” in subsection 123 (1) of that Act were read as “sale” or “promotional distribution of an admission”, depending on the context; (“contrepartie”) “specified purchaser” means a person who, (a) is a consumer within the meaning of subsection 123 (1) of the Excise Tax Act (Canada) in respect of the purchase of tangible personal property, a taxable service or an admission, (b) is not registered under Part IX of the Excise Tax Act (Canada) and is not a consumer within the meaning of subsection 123 (1) of that Act, or (c) satisfies such condition…

2.0.1 Despite section 2.0.0.1, the tax imposed under subsection 2 (1) or (3) shall apply in the manner prescribed by the Minister if, (a) a purchaser acquires tangible personal property or a taxable service under a contract to construct, renovate, alter or repair real property, a ship or a vessel; and (b) progress payments under the contract with respect to the tangible personal property or taxable service become due or are paid without becoming due after October 14, 2009 and before July 1, 2010. 2009, c. 34, Sched. R, s. 3. Section Amendments with date in force (d/m/y) 2000, c. 10, s. 24 - 03/05/2000 2009, c. 34, Sched. R, s. 3 - 15/12/2009 Simplified tax calculation, computer services

2.0.2 (1) In this section, “eligible service contract” means a contract for the provision for a single price of, (a) taxable services described in clause (c.1) or (d.1) of the definition of “taxable service” in subsection 1 (1), and (b) non-taxable services relating to computer programs. 2005, c. 31, Sched. 19, s. 3. Minister may establish program (2) Despite subsection 2 (3), the Minister may establish a program under which the tax payable under this Act in respect of an eligible service contract shall be calculated at the rate of 6 per cent of the fair value of the eligible service contract and not at the rate of 8 per cent of the fair value of the taxable services provided in accordance with the contract. 2005, c. 31, Sched. 19, s. 3. Same (3) A program established under this section shall apply in respect of eligible service contracts entered into during the period of time determined…

2.1 (1) Every person who is resident in Ontario, or who carries on business in Ontario, and who, (a) enters into a contract of insurance with an insurer; (b) is a person whose risk is covered by group insurance; (c) is a planholder or member of a benefits plan; or (d) is required to contribute to an insurance scheme or a compensation fund established by or under any Act of the Parliament of Canada or the Legislature of Ontario,

shall pay to the Crown in right of Ontario a tax at the rate of 8 per cent of the premium payable. 1994, c. 13, s. 3. Same (2) Every person who is resident in Ontario, or who carries on business in Ontario and who is the holder of group insurance shall pay to the Crown in right of Ontario a tax at the rate of 8 per cent of the premium payable by the person less the premiums, if any, paid to the person by those whose risks are covered by the policy. 1994, c. 13, s. 3. Treatment of non-residents (3) Every person who is not a resident of Ontario, or who does not carry on business in Ontario, and, (a) who enters into a contract of insurance with an insurer in respect of individuals who are ordinarily resident in Ontario, real property in Ontario or personal property ordinarily situated in Ontario; or (b) who is a planholder in respect of members who are ordinarily resident in Ontario and who…

2.1.1 Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. R, s. 5 (3) - no effect - see Table of Public Statute Provisions Repealed Under Section 10.1 of the Legislation Act, 2006 - 31/12/2019 2010, c. 1, Sched. 25, s. 4 - no effect - see 2009, c. 34, Sched. R, s. 5 (3) - 31/12/2019

2.2 (1) In sections 2.3 to 2.6, “collection agent” means, (a) an officer as defined in section 2 of the Customs Act (Canada) who is employed at a customs office in Ontario, (b) subject to subsection (2), the Canada Post Corporation, or (c) subject to subsection (2), a collection agent for the Canada Post Corporation; (“agent de perception”) “returning resident” means a person who, (a) resides, ordinarily resides or carries on business in Ontario, and (b) brings specified tangible personal property into Ontario from outside Canada, causes it to be so brought or receives delivery of it in Ontario from outside Canada, (i) for his, her or its own consumption or use, (ii) for consumption or use by another person at his, her or its own expense, or (iii) on behalf of or as agent for a principal for consumption or use by the principal or by another person at the principal’s expense, but does not…

2.3 (1) This section applies when a returning resident brings specified tangible personal property into Ontario from outside Canada, causes it to be so brought or receives delivery of it in Ontario from outside Canada in the circumstances described in the definition of returning resident. Restriction (2) This section applies only when an agreement described in section 2.5 is in force between the Minister and the Government of Canada. Information and taxes (3) Upon bringing the specified tangible personal property or causing it to be brought into Ontario or upon receiving delivery of it, the returning resident shall, (a) make such report to a collection agent as he, she or it may require with respect to the property; (b) give the collection agent all the information he, she or it may require in respect of the property; and (c) remit the tax payable on the property to the collection agent …

2.4 (1) If a returning resident fails or refuses to comply with subsection 2.3 (3), the collection agent may detain the specified tangible personal property until the earlier of, (a) the date on which the tax on the specified tangible personal property and the costs, if any, relating to its detention are paid; or (b) the expiry of 60 days after the detention begins. Return of property (2) If the tax is paid before the expiry of the 60-day period, the specified tangible personal property shall be returned to the returning resident. Forfeiture of property (3) If the tax is not paid before the expiry of the 60-day period, the specified tangible personal property is forfeit to Her Majesty in right of Ontario and may be disposed of as directed by the Minister. 1997, c. 10, s. 31. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 31 - 01/02/1999

2.5 (1) The Minister (on behalf of the Crown in right of Ontario) may enter into an agreement with the Government of Canada respecting the administration and enforcement of this Act in respect of specified tangible personal property, (a) that is brought or caused to be brought into Ontario from outside Canada by a returning resident; or (b) that is delivered in Ontario from outside Canada to a returning resident. Compensation (2) The agreement may authorize payment to the Government of Canada in respect of services under the agreement. Payments (3) Payments in respect of the ongoing costs of services under the agreement shall be paid out of the amounts collected on behalf of the Minister. 1997, c. 10, s. 31. Authorization (4) The Government of Canada may, as agent of the Crown in right of Ontario, act in accordance with the agreement, (a) to collect tax owing in respect of specified tang…

2.6 (1) No action or proceeding shall be brought against a collection agent in respect of an act done or omitted to be done in good faith by the collection agent, (a) in the performance or intended performance of a duty under this Act or under an agreement described in section 2.5; or (b) in the exercise or intended exercise of a power under this Act or under an agreement described in section 2.5. 1997, c. 10, s. 31. Liability of the Crown (2) Despite subsection 8 (3) of the Crown Liability and Proceedings Act, 2019, subsection (1) does not relieve the Crown of a liability to which it would otherwise be subject in respect of a tort. 2001, c. 23, s. 190; 2019, c. 7, Sched. 17, s. 155. Section Amendments with date in force (d/m/y) 1997, c. 10, s. 31 - 01/02/1999 2001, c. 23, s. 190 - 05/12/2001 2019, c. 7, Sched. 17, s. 155 - 01/07/2019

3 (1) In this section, “repair parts” means, (a) replacement parts designed and manufactured specifically for use on a multijurisdictional vehicle or a trailer used with a multijurisdictional vehicle, and (b) parts purchased as part of a repair work order for a multijurisdictional vehicle or for a trailer that is used with a multijurisdictional vehicle. 2001, c. 23, s. 191 (1). Tax payable on registration of vehicle (2) Every registrant of a multijurisdictional vehicle shall pay a tax to Her Majesty in right of Ontario in respect of the use in Ontario of the vehicle for each registration year during which the vehicle is registered under the International Registration Plan. 2001, c. 8, s. 228. Exception (2.1) Unless otherwise provided in this Act or the regulations, no tax is payable under subsection (2) by a registrant if the registration year begins on or after July 1, 2010. 2009, c. 34…

3.1 (1) Every person who produces beer or wine at a vendor’s premises, (a) for the person’s own consumption or use or for the consumption or use in Ontario of other persons at the first mentioned person’s expense; or (b) on behalf of or as agent for a principal who desires to acquire such beer or wine for consumption or use in Ontario by such principal or others at the principal’s expense,

shall pay to Her Majesty in right of Ontario a tax of, (c) $0.26 per litre of beer or wine delivered to the person on or after August 1, 1993 and before April 19, 1994; (d) $0.13 per litre of beer or wine delivered to the person on or after April 19, 1994 and before July 1, 2010. 1994, c. 13, s. 5; 2009, c. 34, Sched. R, s. 7. Tax to be collected (2) The person shall pay the tax imposed under subsection (1) and the vendor shall collect the tax at the time of sale. 1994, c. 13, s. 5. Tax otherwise payable (3) The payment of tax under this section does not relieve the person from liability to pay any tax otherwise imposed by this Act. 1994, c. 13, s. 5. Person liable deemed purchaser (4) Every person liable to pay tax under this section shall be deemed to be a purchaser for the purposes of assessment, collection and enforcement of this Act. 1994, c. 13, s. 5. Section Amendments with date i…

4 (1) Every purchaser of a new passenger vehicle or sport utility vehicle shall pay to Her Majesty in right of Ontario a tax in respect of the consumption or use of the vehicle in the amount determined under subsection (5) or (6) if, (a) the first sale of the vehicle is a retail sale to the purchaser in Ontario before July 1, 2010; (b) the first sale of the vehicle is a rental or lease to the purchaser in Ontario for a term of at least one year commencing before July 1, 2010; (c) the first sale of the vehicle is outside Ontario and before July 1, 2010 the vehicle is brought into Ontario by the purchaser or delivered in Ontario to the purchaser; or (d) the first sale of the vehicle in Ontario is a lease or rental of the vehicle for a term of less than one year to the purchaser or another person and the purchaser leases or rents the vehicle within 180 days of the first sale but before July…

4.1 (1) Every purchaser of a new passenger car is entitled to a tax credit of $100 to be applied against the purchaser’s liability for tax under section 2 if, (a) the first sale of the new passenger car is a retail sale to the purchaser in Ontario before July 1, 2010; (b) the first sale of the new passenger car is a rental or lease to the purchaser in Ontario for a term commencing before July 1, 2010; (c) the first sale of the new passenger car is outside Ontario and before July 1, 2010 the vehicle is brought into Ontario by the purchaser or delivered in Ontario to the purchaser; or (d) the first sale of the new passenger car in Ontario is a lease or rental of the vehicle for a term of less than one year to the purchaser or another person and the purchaser leases or rents the vehicle within 180 days of the first sale but before July 1, 2010. 2009, c. 34, Sched. R, s. 9 (1). Definition (2…

4.2 (1) Subject to subsection (5), every purchaser of a specified vehicle shall pay to Her Majesty in right of Ontario a tax in respect of the consumption or use of the specified vehicle computed at the rate of 8 per cent of the fair market value of the specified vehicle if the purchaser acquires the vehicle before July 1, 2010 and shall not pay tax in respect of the consumption or use of the specified vehicle under section 2. 2009, c. 34, Sched. R, s. 10 (1). Same, purchases after June 30, 2010, etc. (1.1) Every purchaser of a specified vehicle shall pay to Her Majesty in right of Ontario a tax in respect of the consumption or use of the specified vehicle computed at the rate of 13 per cent of the fair market value of the specified vehicle if the purchaser, (a) acquires the vehicle in Ontario after June 30, 2010; or (b) acquires the vehicle in Canada but outside Ontario and, (i) brings …

5 (1) No vendor shall sell any taxable tangible personal property or sell any taxable service or own or operate any place of amusement the price of admission to which is taxable unless the vendor has applied for, and the Minister has issued to the vendor, a permit to transact business in Ontario and the permit is in force at the time of such sale. R.S.O. 1990, c. R.31, s. 5 (1). Insurance (1.1) No vendor shall sell any contract of insurance, receive reimbursement for premiums under a contract of group insurance or administer a benefits plan the premium in respect of which is subject to tax under this Act, unless the vendor has applied for and the Minister has issued to the vendor a permit to transact business in Ontario and the permit is in force at the time that any tax is payable on any premium. 1994, c. 13, s. 7 (1). Same (1.2) Subsection (1.1) does not apply to Ontario employers if t…

6 (1) This section applies with respect to a sale in bulk that is not completed under section 8 of the Bulk Sales Act before July 1, 2011, but it does not apply with respect to a sale in bulk made pursuant to a written agreement entered into on or before March 29, 2011. 2011, c. 9, Sched. 37, s. 2. Application re sellers (2) This section applies with respect to a person who, on or before June 30, 2010, held or was required to hold a permit under section 5 and with respect to a person who, after June 30, 2010, holds or is required to hold a permit under section 5. 2011, c. 9, Sched. 37, s. 2. Seller’s duty to obtain certificate (3) No person described in subsection (2) shall dispose of the person’s stock through a sale in bulk to which the Bulk Sales Act, as it read immediately before it was repealed, would have applied had it not been repealed without first obtaining a certificate in dup…

7 (1) The purchaser of the following classes of tangible personal property, taxable services and admissions to a place of amusement is exempt from the tax imposed by section 2: 1. Food products for human consumption except, i. candies, confections, snack foods and soft drinks, other than soft drinks sold with prepared food products from an eating establishment, as defined by the Minister, at a total price for all soft drinks and prepared food products sold as part of the transaction that does not exceed four dollars, and ii. prepared food products purchased from an eating establishment, as defined by the Minister, the price of which exceeds four dollars. R.S.O. 1990, c. R.31, s. 7 (1), par. 1. 1.1 Packages containing food products exempt from tax under paragraph 1 and a bonus that is taxable tangible personal property, evidence of entitlement to receive a taxable service or evidence of e…

8 (1) Where a person acquires title to tangible personal property by bequest from a member of his or her family and no consideration is payable by the purchaser in respect of the acquisition, the tax imposed by subsection 2 (1) does not apply. R.S.O. 1990, c. R.31, s. 8 (1); 1999, c. 6, s. 59 (3); 2005, c. 5, s. 62 (6). Definition, subs. (1) (2) In subsection (1), “member of his or her family” means the father, mother, spouse, grandfather, grandmother, son, daughter, grandson, granddaughter, son-in-law, daughter-in-law, father-in-law or mother-in-law of the purchaser. R.S.O. 1990, c. R.31, s. 8 (2). Marriage breakdown (3) Subsection 2 (1) does not apply to the consumption or use by a person of tangible personal property acquired from the person’s spouse or former spouse where the acquisition is the result of the breakdown or dissolution of the conjugal relationship of the person and the …

9 (1) If, owing to special circumstances, it is deemed inequitable that the whole amount of tax imposed by this Act be paid, the Minister may, with the approval of the Lieutenant Governor in Council, exempt a purchaser from payment of the whole or any part of such tax. R.S.O. 1990, c. R.31, s. 9 (1). Exemption from tax on entertainment, etc. (2) The tax imposed by subsection 2 (5) is not payable in respect of the price of admission to any entertainment, event, dance, performance or exhibition staged or held where no performer taking part in that entertainment, event, dance, performance or exhibition receives, or will receive, either directly or indirectly, any remuneration or any other consideration for the performance or where 90 per cent of the performers who regularly participate in the cast of a theatrical or musical performance staged or held in a place of amusement are persons who …

9.1 (1) In this section, “appliance” means a refrigerator, dishwasher, clothes washer or another household appliance prescribed by the Minister; (“appareil ménager”) “energy-efficient appliance” means an appliance that is listed as “Energy Star Qualified” in the EnerGuide Appliance Directory published by Natural Resources Canada for 2002, 2003 or 2004. (“appareil ménager éconergétique”) 2002, c. 23, s. 5 (1); 2003, c. 7, s. 17 (1). Rebate (2) The Minister may rebate to the purchaser of an energy-efficient appliance the amount of tax paid by the purchaser under section 2 on the sale of the appliance to the purchaser if, (a) the contract for the sale is entered into after November 25, 2002 and on or before July 31, 2004; (b) the sale is the first sale of the appliance to any purchaser and, if the sale is a rental or lease, the term of the rental or lease is at least 365 days; (c) delivery …

10 Every vendor is an agent of the Minister and as such shall levy and collect the taxes imposed by this Act upon the purchaser or consumer. R.S.O. 1990, c. R.31, s. 10.

11 (1) The Minister may in writing authorize any person who is not a vendor or any class of persons who are not vendors to collect from purchasers or consumers the tax imposed by this Act or to collect from vendors the tax collectible under this Act. 2002, c. 22, s. 174. Scope of authorization (1.1) An authorization under subsection (1) may limit the time during which the authority conferred is exercisable and may limit the class or type of purchaser, consumer or vendor from whom the tax may be collected. 2002, c. 22, s. 174. Status of authorized person (1.2) A person authorized under subsection (1) to collect tax acts as agent of the Minister when collecting the tax. 2002, c. 22, s. 174. Collector to be trustee (2) Every person who collects tax by virtue of an authorization made under subsection (1) shall be deemed to hold such tax in trust for the Crown in right of Ontario, and is resp…

12 The taxes imposed by this Act, whether the purchase price be stipulated to be payable in cash or on terms or by instalments or otherwise, shall be collected at the time of the sale, or at the time of the promotional distribution of an admission, on the whole amount of the purchase price and be remitted to the Minister at the times and in the manner prescribed by the regulations. R.S.O. 1990, c. R.31, s. 12; 1994, c. 13, s. 8 (1); 1996, c. 29, s. 28. Section Amendments with date in force (d/m/y) 1994, c. 13, s. 8 (1) - 23/06/1994; 1996, c. 29, s. 28 - 09/12/1996

13 (1) All taxes and all amounts collected as or on account of tax by a vendor under this Act shall, subject to subsections 2 (16) and (16.3), be remitted to the Minister at the time or times and in the manner prescribed by the regulations. 1994, c. 13, s. 10. Offence (2) Every person who contravenes subsection (1) is guilty of an offence and is liable on conviction to one or both of the following penalties in addition to any penalty otherwise provided by this Act: 1. A fine that is, i. a minimum of $100 or 25 per cent of the amount of tax and amounts collected as, or on account of, tax under this Act that were not remitted, whichever is greater, and ii. a maximum of double the amount of tax and amounts collected as, or on account of, tax under this Act that were not remitted, if the maximum so calculated is greater than $100. 2. Imprisonment for a term of not more than two years. 1998, …

14 (1) For each 12-month period commencing on April 1 during which tax is collected, there may be paid to each vendor that collects tax on premiums under section 2.1 and that holds a valid and subsisting permit issued under section 5, the lesser of, (a) $1,500; or (b) the aggregate of, (i) 5 per cent of the tax collected under section 2.1 by the vendor in the period and shown in a return to be $400 or more, (ii) $20 for each return with respect to the tax collected under section 2.1 by the vendor in the period and shown to have been more than $20 and less than $400, and (iii) the tax collected under section 2.1 by the vendor in the period and shown in a return to be not more than $20,

as compensation for the vendor’s services in collecting and remitting the tax imposed under section 2.1 and the vendor may deduct the compensation from the amount otherwise to be remitted to the Minister in accordance with section 13. 2010, c. 1, Sched. 25, s. 7 (1). (1.1) Repealed: 2010, c. 1, Sched. 25, s. 7 (2). Compensation for April 1, 2010 to June 30, 2010 (1.2) For the period during which tax is collected commencing on April 1, 2010 and ending June 30, 2010, there may be paid to each vendor holding a valid and subsisting permit issued under section 5, the lesser of, (a) $375; or (b) the aggregate of, (i) 5 per cent of the tax collected by the vendor in the period and shown in a return to be $400 or more, (ii) $20 for each return with respect to the tax collected by the vendor in the period and shown to have been more than $20 and less than $400, and (iii) the tax collected by the …

14.1 Repealed: 2018, c. 17, Sched. 37, s. 1. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. R, s. 14 - 15/12/2009 2010, c. 1, Sched. 25, s. 8 - 18/05/2010 2018, c. 17, Sched. 37, s. 1 - 06/12/2018

15 (1) Every vendor shall make returns to the Minister and shall keep such records in the form and substance as are prescribed by the regulations, and any failure so to do constitutes an offence against this Act. R.S.O. 1990, c. R.31, s. 15. Exception (2) A vendor is not required to file a return under subsection (1) in respect of a period commencing on or after July 1, 2010 unless the vendor, (a) collected an amount as or on account of tax under this Act during the period; or (b) was required under section 5 to have a permit during the period. 2010, c. 26, Sched. 17, s. 7. Section Amendments with date in force (d/m/y) 2010, c. 26, Sched. 17, s. 7 - 08/12/2010

15.1 (1) Every person who manufactures or produces for their own consumption or use tangible personal property whose fair value exceeds $50,000 in a fiscal year shall make a return to the Minister and remit the tax payable in respect of the tangible personal property manufactured during the period covered by the return. 1994, c. 13, s. 11. Exception (1.1) Despite subsection (1), no return is required in respect of tangible personal property manufactured after June 30, 2010. 2010, c. 26, Sched. 17, s. 8. When tax remittable (2) The tax required to be remitted under subsection (1) shall be remitted at the time or times and in the manner prescribed by the regulations. 1994, c. 13, s. 11. Penalty, not delivering return (3) Every person to whom this section applies who fails to deliver a return as required by this Act and the regulations shall pay a penalty of an amount equal to 5 per cent of…

16 (1) Every manufacturer, wholesaler, importer, jobber, agent and vendor shall keep records of all their purchases and sales of tangible personal property whether for consumption or use or for resale which records clearly identify the persons to whom sales for resale are made, and any failure so to do constitutes an offence against this Act. R.S.O. 1990, c. R.31, s. 16 (1). Records of vendors of taxable services (2) Every vendor of taxable services shall keep records of all purchases and sales made by the vendor of tangible personal property, and records of all purchases and sales made by the vendor of taxable services, whether for consumption, use or resale, and any failure to do so constitutes an offence under this Act. R.S.O. 1990, c. R.31, s. 16 (2). Records of vendors who own or operate places of amusement (3) Every vendor who owns or operates a place of amusement in Ontario shall …

17 (1) Except as authorized by this section, no person employed by the Government of Ontario shall, (a) knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act; or (b) knowingly allow any person to inspect or to have access to any record or thing obtained by or on behalf of the Minister for the purposes of this Act. R.S.O. 1990, c. R.31, s. 17 (1). Testimony (2) No person employed by the Government of Ontario shall be required, in connection with any legal proceedings, (a) to give evidence relating to any information obtained by or on behalf of the Minister for the purposes of this Act; or (b) to produce any record or thing obtained by or on behalf of the Minister for the purposes of this Act. R.S.O. 1990, c. R.31, s. 17 (2). Exception (3) Subsections (1) and (2) do not apply in respec…

18 (1) Where a vendor fails to make a return or a remittance as required under this Act or if the returns are not substantiated by the vendor’s records, the Minister may make an assessment of the tax collected by such vendor for which the vendor has not accounted and such assessed amount shall thereupon be deemed to be the tax collected by the vendor. R.S.O. 1990, c. R.31, s. 18 (1). Assessment on inspection (2) Where it appears from an inspection, audit or examination of the books of account, records or documents of any vendor, purchaser or registrant that this Act or the regulations have not been complied with, the person making the inspection, audit or examination shall calculate the tax collected by the vendor or payable by the purchaser or registrant or the penalty imposed by subsection 20 (3) in such manner and form and by such procedure as the Minister considers adequate and exped…

18.1 (1) In this section, “member of his or her family” means, in relation to a transferor, the parent, spouse, grandparent, child, grandchild, son-in-law, daughter-in-law, father-in-law or mother-in-law of the transferor; (“membre de sa famille”) “spouse” means spouse as defined in section 29 of the Family Law Act. (“conjoint”) 2001, c. 23, s. 195; 2005, c. 5, s. 62 (9). Liability to pay (2) If at any time a person transfers property (including money), either directly or indirectly, by means of a trust or by any other means to a member of his or her family, to an individual who is less than 18 years old at the time of the transfer, or to another person with whom the transferor is not dealing at arm’s length, the transferor and transferee are jointly and severally liable to pay under this Act the amount determined under subsection (4). 2001, c. 23, s. 195; 2005, c. 5, s. 62 (10). Same (3…

19 (1) The Minister may assess any penalty payable by a vendor under subsection 32 (1) or (2) or by a person under subsection 15.1 (3) or (4) or any amounts owing by a person dealing with a non-resident contractor who fails to comply with subsection 39 (4). 1999, c. 9, s. 186. Notice of assessment under subs. (1) (2) Where the Minister has made an assessment under subsection (1), the Minister shall serve a notice of assessment on the vendor or the person dealing with the non-resident contractor by prepaid mail to his, her or its last known address or by personal service, requiring that the amount of the assessment made under subsection (1) be remitted to the Minister or otherwise accounted for. R.S.O. 1990, c. R.31, s. 19 (2); O.C. 355/93. Assessment valid and binding (3) Subject to being vacated or varied on objection or appeal and subject to reassessment, an assessment made under this …

20 (1) The Minister may assess under this section any person who has received a refund or rebate under this Act or the regulations and who is not entitled to such refund or rebate, and such assessment shall be for the amount of the refund or rebate to which the person is not entitled and shall be accompanied by a brief statement in writing of the grounds upon which the person assessed is claimed not to be entitled to the amount claimed in the assessment. R.S.O. 1990, c. R.31, s. 20 (1); 2010, c. 26, Sched. 17, s. 10 (1). Disallowance of rebate or refund (2) Where a person has, in accordance with this Act and the regulations, applied for a refund or rebate under this Act or the regulations, and the person’s claim is in whole or in part refused, the Minister shall cause to be served on such person a statement of disallowance and the statement shall specify the amount of the disallowance an…

21 (1) A debt due to the Crown under section 8.1 of the Financial Administration Act in respect of a payment or remittance under this Act shall be deemed, when the Minister so assesses, to be tax payable under this Act by the taxpayer from whom the payment or remittance is payable, and may be collected and enforced as tax under the provisions of this Act, except that the provisions under sections 24 and 25 do not apply to this tax. 1994, c. 13, s. 16. (2-4) Repealed: 1994, c. 13, s. 16. Service on partnership or corporation (5) Where a person on whom a notice of assessment is to be served under this Act is a partnership or corporation, the notice of assessment may be served on a partner or the president, manager, secretary or other director, agent or representative thereof. R.S.O. 1990, c. R.31, s. 21 (5). Section Amendments with date in force (d/m/y) 1994, c. 13, s. 16 - 23/06/1994

22 (1) Any amount collected or collectable as or on account of tax under this Act by a vendor shall be deemed, despite any security interest in the amount so collected or collectable, to be held in trust for the Crown in right of Ontario and separate and apart from the vendor’s property and from property held by any secured creditor that but for the security interest would be the vendor’s property and shall be paid over by the vendor in the manner and at the time provided under this Act and the regulations. 1997, c. 43, Sched. D, s. 6. Extension of trust (2) Despite any provision of this or any other Act, where at any time an amount deemed by subsection (1) to be held in trust is not paid as required under this Act, property of the vendor and property held by any secured creditor of the vendor that but for a security interest would be property of the vendor, equal in value to the amount …

23 (1) Any tax 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 has in the real property described in the notice. 1994, c. 13, s. 17. Lien on personal property (2) Any tax 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. 1994, c. 13, s. 17. Amounts included and priority (3) The lien and charge conferred by subse…

24 (1) A person who objects to an assessment made against the person under section 18, subsection 19 (1) or section 20 or to a statement under section 20 that is served on the person may, within 180 days from the day of mailing of the statement or notice of assessment, serve on the Minister a notice of objection in the form approved by the Minister. 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 person in respect of each issue. Same (1.2) If a notice of objection does not fully set out the facts and reasons relied on by the person in respect of an issue, the Minister may in writing request the person to provide the information, and the person shall be deemed to have complied with clause (1.1) (b) in respect of the issue if the person provides the in…

25 (1) When the Minister has given the notification required by subsection 24 (4), the person who has served a notice of objection under that section may appeal to the Superior Court of Justice to have the assessment or statement so objected to vacated or varied, but no appeal under this section shall be instituted after the expiration of ninety days from the day notice has been mailed to such person under subsection 24 (4). R.S.O. 1990, c. R.31, s. 25 (1); 2001, c. 23, s. 198 (1). Appeal, how instituted (2) 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 statement of claim; and (c) serving on the Minister a copy of the notice of …

26 The Minister shall with all due dispatch serve on the person appealing and file in the court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of such further allegations of fact and all statutory provisions and reasons as he or she intends to rely on, and where the Minister has failed to serve the reply within 180 days from the date of service upon him or her of the notice of appeal, the appellant may, upon twenty-one days notice to the Minister, bring a motion before a judge of the Superior Court of Justice for an order requiring the reply to be served within such time as the judge shall order, and the judge may, if he or she considers it proper in the circumstances, also order that, upon failure by the Minister to serve the reply in the time specified in the order, the assessment or statement with respect to which the appeal is taken …

27 (1) Upon the filing of the material referred to in section 26 with the Superior Court of Justice, the matter shall be deemed to be an action in the court. R.S.O. 1990, c. R.31, s. 27 (1); 2001, c. 23, s. 200. Facts not set out may be pleaded (2) Any fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in such manner and upon such terms as the court may direct. R.S.O. 1990, c. R.31, s. 27 (2). Disposal of appeal (3) The court may dispose of the appeal by, (a) dismissing it; (b) allowing it; or (c) allowing it, and, (i) vacating the assessment, (ii) varying the assessment, (iii) restoring the assessment, or (iv) referring the assessment back to the Minister for reconsideration and reassessment. R.S.O. 1990, c. R.31, s. 27 (3). Court may order payment of tax, etc. (4) The court may, in delivering judgment disposing of an appeal, order pay…

27.1 (1) If the person appealing fails to set the appeal down for trial within seven years after it is instituted under section 25, the Minister may move to the Superior Court of Justice for an order dismissing the appeal for delay. 2011, c. 9, Sched. 37, s. 4. Notice of motion (2) The Minister shall give written notice of a motion under subsection (1) to the person appealing at least 21 days before the motion is made. 2011, c. 9, Sched. 37, s. 4. Order (3) At the hearing of the motion under subsection (1), the person appealing shall show cause why the appeal should not be dismissed for delay and the court may, (a) if it is not satisfied that the appeal should proceed, dismiss the appeal for delay with or without costs; or (b) if it is satisfied that the appeal should proceed, (i) set time periods for completion of the remaining steps necessary to have the appeal placed on a trial list a…

28 Proceedings pursuant to sections 25, 26, 27 and 29 shall be closed to the public on request made to the court by the person appealing or by the Minister. R.S.O. 1990, c. R.31, s. 28.

29 The practice and procedure of the Superior Court of Justice, including the right of appeal and the practice and procedure relating to appeals, apply to every matter deemed to be an action under section 25, and every judgment and order given or made in every such action may be enforced in the same manner and by the like process as a judgment or order given or made in an action commenced in the court. R.S.O. 1990, c. R.31, s. 29; 2001, c. 23, s. 201. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 201 - 05/12/2001

29.1 (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…

30 An assessment shall not be vacated or varied on appeal by reason only of any 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. R.31, s. 30.

31 (1) Any person thereunto 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 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, and, (a) audit or examine the books and records and any account, voucher, letter, telegram or other document that relates or may relate to the information that is or should be in the books or records or the amount of tax collectable or payable under this Act; (b) examine the property described by an inventory or any property, process or matter, an examination of which may, in the person’s opinion, assist in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or…

32 (1) Every vendor who fails to deliver a return as required by this Act and the regulations shall pay a penalty of an amount equal to 10 per cent of the tax collectable by the vendor and 5 per cent of the tax payable by the vendor for the period in respect of which the return should have been delivered. 1999, c. 9, s. 188. Penalty, not remitting tax (2) Every vendor who delivers the return as required by this Act and the regulations but who fails to remit with that return the full amount of tax collectable or payable by the vendor as shown on the return shall pay a penalty of an amount equal to 10 per cent of the tax collectable by the vendor and not remitted and 5 per cent of the tax payable by the vendor and not remitted. 1999, c. 9, s. 188. One penalty (3) Where a penalty under subsection (1) has been assessed, no penalty for failing to deliver a return shall be assessed under subse…

33 The Minister may enlarge the time for making any return before or after the time for making it. R.S.O. 1990, c. R.31, s. 33.

34 (1) If on a particular date a debt as calculated under subsection (2) is payable by any person, the person shall be charged interest payable to the Minister at the prescribed rate and calculated in the prescribed manner on the amount of the debt from that date to the date the amount is received by the Minister. R.S.O. 1990, c. R.31, s. 34 (1); 1994, c. 13, s. 8 (1). Calculation (2) The amount of the debt payable by a person under this Act at a particular date is the amount by which, (a) the aggregate of, (i) all tax under this Act collectable by the person as a vendor or payable by the person as a purchaser or registrant before that date, (ii) all amounts or penalties or both assessed under this Act against the person at any time before that date, and (iii) the total of all amounts of interest charged under this section against the person in respect of a period of time ending before t…

35 (1) If an amount in respect of an overpayment of tax is refunded or applied on other liabilities that may be owing to the Minister by the person receiving the refund, or, if by a decision of the Minister under section 24 or by a decision of a court, it is finally determined that an overpayment of tax has been made, interest at the rate prescribed, computed and compounded daily, or as otherwise prescribed by the Minister, shall be paid or applied from the twenty-first day following the date of application for the refund to the date of the refund or application on other liability, unless the amount of the refund is less than a minimum amount to be determined from time to time by the Minister, in which case no interest shall be paid or applied under this section. 1994, c. 13, s. 21. Same (2) If, by a decision of the Minister under section 24 or by a decision of a court, it is finally det…

36 (1) When the Minister has knowledge or suspects that a person (a “third party”) is, or within 365 days will become, indebted or liable to make any payment to a person (a “tax debtor”) liable to make a payment or remittance under this Act, the Minister may, by registered letter or by letter served personally, require the third party to promptly pay to the Minister any money that is otherwise payable by the third party to the tax debtor in whole or in part during the 365 days after the third party receives the letter. 2001, c. 23, s. 205 (1). Same (2) If the Minister has knowledge or suspects that within 365 days, (a) a bank, credit union, trust corporation or other similar person (in this section referred to as the “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by a person who is liable to mak…

37 (1) Upon default of payment by a vendor, purchaser or registrant of any tax collectable or payable under this Act or upon default of the payment of tax by a person dealing with a non-resident contractor who fails to comply with subsection 39 (4), (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 his or her name of office and may be continued by his or her successor in office as if no change had occurred and shall be tried without a jury; (b) the Minister may issue a warrant, directed to the sheriff for an area in which any property of a person liable to make a payment or remittance under this Act is located or situate, to enforce payment of the following amounts and the warrant has the same force and ef…

37.1 The Minister is entitled to recover from a person the reasonable costs and charges incurred by or on behalf of the Minister in the course of obtaining payment of any amount required to be paid under this Act by the person, if the costs and charges relate to any of the following things: 1. Service of a notice or other document. 2. Registration of a notice of lien and charge, including any charges for related searches and for enforcement activities. 3. An action under clause 37 (1) (a) for the recovery of tax, interest and penalties. 4. Issuance and execution of a warrant referred to under clause 37 (1) (b), to the extent that the costs and charges are not recovered by the sheriff upon execution of the warrant. 5. Other prescribed payments made by or on behalf of the Minister to a third party. 2011, c. 9, Sched. 37, s. 8. Section Amendments with date in force (d/m/y) 2011, c. 9, Sched…

38 The use of any of the remedies provided by sections 36 and 37 does not bar or affect any of the other remedies therein provided, and the remedies provided by this Act for the recovery and enforcement of the payment of any tax imposed by this Act 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. R.S.O. 1990, c. R.31, s. 38.

39 (1) The Minister may require any vendor to deposit with the Minister a bond by way of cash or other security satisfactory to the Minister in an amount to be determined by the Minister but not greater than an amount equal to six times the amount of the estimated tax that would normally be collected by the vendor each month under this Act, but in no case shall the deposit be less than $100. R.S.O. 1990, c. R.31, s. 39 (1); 1994, c. 13, s. 8 (1). Disposal of surety bond (2) Where a vendor who has deposited a bond with the Minister under subsection (1) has failed to collect or remit tax in accordance with this Act, the Minister may, by giving written notice to the vendor by registered mail or personal service, apply the bond in whole or in part to the amount that should have been collected, remitted or paid by the vendor as the amount due to Her Majesty in right of Ontario as of the date …

40 (1) No vendor shall advertise or post or otherwise quote a price that includes the tax imposed by this Act unless the vendor specifies separately the amount of the tax payable under this Act, and no vendor shall hold out or state to the public or to any purchaser, directly or indirectly, that the tax or any part thereof imposed by this Act will be assumed or absorbed by such vendor or that it will not be considered as an element in the price to the purchaser or, if added, that it or any part thereof will be refunded. R.S.O. 1990, c. R.31, s. 40 (1). Where advertised price may include tax (2) Despite subsection (1), the Minister may, where he or she considers it appropriate, authorize a vendor to advertise or quote a price that includes the tax imposed by this Act but only where the amount or rate of the tax so included is separately specified in such manner as the Minister requires an…

41 (1) Every person who has failed to deliver a return as and when required by this Act or the regulations is guilty of an offence and on conviction is liable to a fine of not less than $50 for each day during which the default continues. R.S.O. 1990, c. R.31, s. 41 (1); 1994, c. 13, s. 23. Records, investigations, inquiries (2) Every person who contravenes section 16 or 31 is guilty of an offence and on conviction is liable to a fine of $50 for each day during which the default continues. R.S.O. 1990, c. R.31, s. 41 (2). Section Amendments with date in force (d/m/y) 1994, c. 13, s. 23 - 23/06/1994

42 Any officer, director or agent of a corporation, or any other person, who directed, authorized, assented to, acquiesced in or participated in the commission of any act by the corporation which is an offence under this Act, or the omission of any act the omission of which is an offence under this Act, is guilty of an offence and on conviction is liable to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted of any offence under this Act. R.S.O. 1990, c. R.31, s. 42.

43 (1) Where a corporation has failed to collect tax or has collected tax and failed to remit the tax or has failed to pay any interest or penalty relating thereto, the directors of the corporation at the time the corporation was required to collect or remit the taxes or to pay the interest or penalty relating thereto, are jointly and severally liable, together with the corporation to pay such amounts. R.S.O. 1990, c. R.31, s. 43 (1). Exception (2) A director of a corporation is not liable under subsection (1) unless, (a) a warrant of execution for the amount of the corporation’s liability as described in subsection (1) has been issued under clause 37 (1) (b) and directed to the sheriff of the county or district in which any property of the corporation is located or situate and the warrant has been returned by the sheriff unsatisfied in whole or in part; (b) the corporation becomes subje…

44 (1) Subject to subsection (2), any person who contravenes this Act or the regulations is guilty of an offence and, upon conviction, is liable, where no other penalty is provided for the offence, to a fine of not less than $50 and not more than $5,000. R.S.O. 1990, c. R.31, s. 44 (1). Failure to collect tax (2) Every person who fails to collect the tax imposed by this Act is guilty of an offence and is liable on conviction to a fine equal to the amount of the tax that should have been collected as determined under subsection (3) and, in addition, an amount not less than $50 and not more than $2,000. R.S.O. 1990, c. R.31, s. 44 (2); 1993, c. 12, s. 12. Idem (3) The Minister shall determine the amount of the tax referred to in subsection (2) from such information as is available to him or her and shall issue a certificate as to the amount, but, except where he or she deems there has been…

45 In any prosecution for failure to pay the tax or collect or remit the tax, the onus of proving that the tax was paid, collected or remitted, as the case may be, to the Minister is upon the accused. R.S.O. 1990, c. R.31, s. 45.

46 A proceeding to prosecute an offence against this Act shall be commenced within six years of the time when the matter of the offence arose. R.S.O. 1990, c. R.31, s. 46.

47 (1) In a prosecution against a vendor under this Act, a copy of the application filed by a vendor for a permit under section 5, including an application made electronically and reproduced from data stored electronically, purporting to be certified by an official of the Ministry of Finance having access to the records of the vendor maintained by the Ministry, is proof, in the absence of evidence to the contrary, that the person charged is a vendor under this Act and a copy of a return filed by the vendor, similarly certified, is proof, in the absence of evidence to the contrary, that the vendor collected the tax specified in the return. 1997, c. 43, Sched. D, s. 13. Same (2) If a vendor is described as a partnership on an application form for a permit under section 5, a copy of the application form certified as mentioned in subsection (1) is proof, in the absence of evidence to the con…

48 (1) For the purpose of carrying into effect the provisions of this Act according to their true intent and of supplying any deficiency therein, the Lieutenant Governor in Council may make such regulations as are considered necessary and advisable. R.S.O. 1990, c. R.31, s. 48 (1). Idem (2) Without limiting the generality of subsection (1), the Lieutenant Governor in Council may make regulations, (a) prescribing the method of collection and remittance of the tax and any condition or requirement affecting such collection or remittance; (b) Repealed: 1997, c. 43, Sched. D, s. 14 (1). (c) defining any expression used in this Act or the regulations; (d) providing for the rebate of the tax in whole or in part to the governing body of any religious, charitable or benevolent organization in respect of tangible personal property entering into capital investment by such organization and prescribi…

49 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. 22 (10). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 22 (10) - 10/10/1997

Comprehensive Integrated Tax Coordination Agreement

50 (1) The Comprehensive Integrated Tax Coordination Agreement dated November 9, 2009, between the Minister on behalf of the Crown in right of Ontario and the Minister of Finance for Canada on behalf of the Government of Canada, is ratified and confirmed. 2009, c. 34, Sched. R, s. 17. Amendments (2) The Minister may at any time enter into an agreement with the Minister of Finance for Canada on behalf of the Government of Canada to amend the agreement or any amending agreement. 2009, c. 34, Sched. R, s. 17. Other agreements or arrangements (3) The Minister and the Minister of Revenue may, on behalf of the Crown in right of Ontario, enter into such other agreements or arrangements with the Government of Canada as either of them considers necessary or advisable respecting any matter relating to the Comprehensive Integrated Tax Coordination Agreement and its implementation. 2009, c. 34, Sche…

51 (1) In this section, “eligible purchaser” means, in respect of property, (a) a person who acquires the property, (b) a person who receives delivery or possession of the property or brings the property into Ontario in circumstances in which tax under section 218.1 or Division IV.1 of Part IX of the Federal Act is payable by the person in respect of the property, or (c) a person who imports the property in circumstances in which tax under section 212.1 of the Federal Act is payable by the person in respect of the property; (“acheteur admissible”) “Federal Act” means the Excise Tax Act (Canada); (“loi fédérale”) “property” has the meaning given to that term by subsection 123 (1) of the Federal Act; (“bien”) “supplier” means a supplier for the purposes of Part IX of the Federal Act; (“fournisseur”) “supply” means a supply for the purposes of Part IX of the Federal Act. (“fourniture”) 2009…

51.0.1 Expressions used in sections 51.1 to 51.3 have the same meaning as in section 51 unless the context requires otherwise. 2026, c. 5, s. 4. Section Amendments with date in force (d/m/y) 2026, c. 5, s. 4 - 12/05/2026

51.1 (1) The Minister may, by regulation, provide for credits and payments to be made to an Indian, a band or a council of the band in respect of the provincial component of the tax that is paid or payable on or after September 1, 2010 under Part IX of the Federal Act in respect of Ontario. 2010, c. 26, Sched. 17, s. 14; 2026, c. 5, s. 5 (1). Authority to pay (2) A regulation under subsection (1) may authorize the Minister of Finance to make payments out of the Consolidated Revenue Fund to an Indian, a band or a council of the band and may authorize the Federal Minister or a supplier to credit or pay an amount on behalf of the Crown in right of Ontario. 2010, c. 26, Sched. 17, s. 14. (3)-(7) Repealed: 2026, c. 5, s. 5 (2). Transition (8) Ontario Regulation 317/10 (Rebates for First Nations in Ontario) is deemed to have been made under this section. 2010, c. 26, Sched. 17, s. 14. Section …

51.2 (1) The Minister may, by regulation, provide for credits and payments to be made to a person in respect of all or part of the federal component of the tax that is paid or payable under Part IX of the Federal Act in respect of residential property. 2026, c. 5, s. 6. Limitation (2) A credit or payment under a regulation under subsection (1) shall not exceed $50,000. 2026, c. 5, s. 6. Same (3) If a regulation under subsection (1) establishes as a condition for eligibility for a given credit or payment that an agreement of purchase and sale for the supply of a residential property must have been entered into by a certain date, that date must be no later than March 31, 2027. 2026, c. 5, s. 6. Scope of regulation (4) Without limiting the generality of subsection (1), a regulation under that subsection may, (a) set out the amount of the credit or payment or a manner of determining the amou…

51.3 (1) If a person receives a credit or payment under a regulation under subsection 51.1 (1) or 51.2 (1) to which the person is not entitled, the person shall pay to the Minister the amount to which the person was not entitled. 2026, c. 5, s. 6. Assignment (2) If the payment referred to in subsection (1) is a payment under a regulation under subsection 51.2 (1) that was assigned to another person, the person who assigned the payment and the person to whom the payment was assigned are jointly and severally liable to pay to the Minister the amount of the payment under subsection (1). 2026, c. 5, s. 6. Same (3) This Act applies in respect of an amount payable to the Minister under subsection (1) as if the person were a purchaser and as if the amount were a tax payable under this Act. 2026, c. 5, s. 6. Same (4) An amount payable under subsection (1) that has not been paid to the Minister c…

52 (1) The Minister may make regulations providing for transitional matters which, in the opinion of the Minister, are necessary or desirable, (a) to facilitate the implementation of the tax in respect of Ontario imposed under Part IX of the Excise Tax Act (Canada); (b) to facilitate the transition from a tax imposed under this Act to a tax imposed under Part IX of the Excise Tax Act (Canada). 2009, c. 34, Sched. R, s. 17. Same (2) Without limiting the generality of subsection (1), the Minister may make regulations, (a) prescribing for the purposes of any provision in this Act a date that is later than a date set out, (i) in the provision in this Act, or (ii) in a regulation previously made under this clause; (b) providing for the rebate in whole or in part of tax paid under section 2 on construction materials that are purchased by a contractor, held in the contractor’s inventory at the …