Tobacco Tax Act

1 (1) In this Act, “acquire” means, in respect of tobacco products, to obtain tobacco products by any means, including through manufacturing; (“acquérir”) “cigarette filter components” means any things that can be used to make cigarette filters and that are prescribed under clause 41 (2) (0.a); (“composants de filtre de cigarette”) “consumer” means any person who, (a) in Ontario, purchases or receives delivery of a tobacco product, or (b) in the case of a person ordinarily resident in Ontario or carrying on business in Ontario, brings into Ontario a tobacco product acquired outside Ontario, for their own use or consumption or for the use or consumption by others at their expense, or on behalf of, or as the agent for, a principal who desires to acquire it for use or consumption by themself or other persons at their expense; (“consommateur”) “council of the band” has the same meaning as in…

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. 220. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 220 - 05/12/2001

2 (1) Every consumer shall pay to the Crown in right of Ontario a tax at the rate of 11.1 cents on every cigarette and on every gram or part gram of a tobacco product, other than cigarettes and cigars, purchased by the consumer. 2004, c. 7, s. 20 (1); 2011, c. 15, s. 2 (1). (1.1), (1.1.1) Repealed: 2004, c. 7, s. 20 (2). (1.2) Repealed: 2004, c. 7, s. 20 (3). (1.3), (1.4) Repealed: 2004, c. 7, s. 20 (4). Tax for cigars (1.5) Every consumer shall pay to the Crown in right of Ontario a tax on every cigar purchased by the consumer at the rate of 56.6 per cent of the taxable price of the cigar. 2000, c. 42, s. 98 (2); 2002, c. 8, Sched. M, s. 1 (4). Fraction of a cent (1.6) If an amount of tax calculated under subsection (1.5) is a fraction of a cent, the fraction shall be counted as a full cent. 2000, c. 42, s. 98 (2). Taxable price of cigar (1.7) For the purposes of subsection (1.5), the t…

2.0.1 Despite section 2, the following rules apply if a retail dealer receives a tobacco product before the date on which the rate of tax on the tobacco product increases and then sells the tobacco product to a consumer on or after the date of the increase: 1. The taxes payable by the consumer shall be determined as if the tobacco product were sold to the consumer immediately before the date of the increase. 2. The taxes collectable by the retail dealer in respect of the tobacco product shall be determined as if the tobacco product were sold to the consumer immediately before the date of the increase. 2016, c. 5, Sched. 30, s. 1. Section Amendments with date in force (d/m/y) 2016, c. 5, Sched. 30, s. 1 - 25/02/2016

2.1 (1) Every wholesaler shall inform the person to whom the wholesaler sells cigars of the quantity of cigars being sold and the tax collectable and payable on the cigars and shall deliver to the person, at the time of the purchase, an invoice containing the prescribed information. 2000, c. 42, s. 99. Liability for tax (2) Every person who purchases cigars from a wholesaler without obtaining an invoice containing the information required under subsection (1) remains liable for the tax collectable or tax payable under this Act in respect of the purchase until the tax is paid to the wholesaler or the Minister, as the case may be. 2000, c. 42, s. 99. Same (3) Subsection (2) applies whether or not the wholesaler is an agent of the Minister. 2000, c. 42, s. 99. Duty of retail dealer (4) Every retail dealer shall provide every consumer of cigars with an invoice specifying the tax payable and …

2.2 (1) A person who, in Ontario, produces raw leaf tobacco shall apply for a registration certificate as a raw leaf tobacco producer. 2011, c. 15, s. 3 (1). Raw leaf tobacco processor (2) A person who, in Ontario, processes raw leaf tobacco shall apply for a registration certificate as a raw leaf tobacco processor. 2011, c. 15, s. 3 (1). Raw leaf tobacco dealer (3) A person who, in Ontario, sells raw leaf tobacco or offers or keeps it for sale shall apply for a registration certificate as a raw leaf tobacco dealer. 2011, c. 15, s. 3 (1). Raw leaf tobacco importer (4) A person who brings raw leaf tobacco into Ontario, or causes it to be brought into Ontario, shall apply for a registration certificate as a raw leaf tobacco importer. 2011, c. 15, s. 3 (1). Raw leaf tobacco exporter (5) A person who takes raw leaf tobacco out of Ontario, or causes it to be taken out of Ontario, shall apply …

2.3 (1) No person shall, in Ontario, produce raw leaf tobacco unless the person holds a registration certificate as a raw leaf tobacco producer. 2011, c. 15, s. 3 (1). Processing (2) No person shall, in Ontario, process raw leaf tobacco unless the person holds a registration certificate as a raw leaf tobacco processor. 2011, c. 15, s. 3 (1). Baling and packaging (2.1) No person shall, in Ontario, bale or package raw leaf tobacco unless the person holds a registration certificate issued under section 2.2 or 7. 2019, c. 7, Sched. 59, s. 3 (1). Sale, by seller (3) No person shall, in Ontario, sell raw leaf tobacco, offer or keep it for sale, deliver it or cause it to be delivered unless the person holds a registration certificate issued under section 2.2 or 7 authorizing the person to do so. 2011, c. 15, s. 3 (1). Same, to purchaser (4) No person shall, in Ontario, sell raw leaf tobacco, of…

2.4 (1) No person shall, unless permitted under this Act or the regulations to do so, possess any quantity of raw leaf tobacco unless, (a) the tobacco is baled or packaged at the time and in the manner prescribed by the Minister; and (b) the baled or packaged tobacco is labelled in the manner prescribed by the Minister with a marker that is in the form approved by the Minister. 2015, c. 38, Sched. 21, s. 4. Importing (2) No person shall, unless permitted under this Act or the regulations to do so, bring any quantity of raw leaf tobacco into Ontario or cause it to be brought into Ontario unless, (a) the tobacco is baled or packaged in the manner prescribed by the Minister; and (b) the baled or packaged tobacco is labelled in the manner prescribed by the Minister with a marker that is in the form approved by the Minister. 2015, c. 38, Sched. 21, s. 4. Penalty, possession (3) Every person w…

3 (1) No person shall sell or deliver in Ontario a tobacco product for resale unless the person holds a wholesaler’s permit issued to the person in such form and manner as the Minister requires. R.S.O. 1990, c. T.10, s. 3 (1); 2011, c. 15, s. 4 (1). Conditions and restrictions (2) The Minister may, as a requirement for the issuance of a wholesaler’s permit, impose such reasonable conditions and restrictions as the Minister considers appropriate. R.S.O. 1990, c. T.10, s. 3 (2). Wholesaler’s permit required (3) No person shall purchase or receive delivery in Ontario of a tobacco product from a wholesaler who does not hold a wholesaler’s permit issued under this section or from an importer who does not hold a registration certificate issued under this Act. R.S.O. 1990, c. T.10, s. 3 (3); 2011, c. 15, s. 4 (2). Sale to retail dealer (4) No wholesaler shall, (a) sell, deliver or cause to be d…

3.1 (1) No person shall sell, offer to sell, deliver or cause to be delivered in Ontario a tobacco product to a consumer unless the person holds a retail dealer’s permit issued under this section. 2010, c. 1, Sched. 30, s. 2; 2011, c. 15, s. 5; 2016, c. 37, Sched. 26, s. 4 (1). Application process (2) Application for a retail dealer’s permit shall be made in the form and manner required by the Minister. 2010, c. 1, Sched. 30, s. 2. Issuance (3) The Minister shall issue a retail dealer’s permit to an applicant who satisfies such criteria as may be prescribed and the Minister may impose such reasonable conditions and restrictions on the permit as he or she considers appropriate. 2010, c. 1, Sched. 30, s. 2. Duty to notify (4) A person who holds a retail dealer’s permit shall forthwith notify the Minister in writing of all changes in the name or nature of the person’s business or of the ter…

4 (1) The Minister may designate in writing any person to collect the tax imposed by this Act, and the person so designated shall be the agent of the Minister and shall collect and remit the tax to the Minister at the time or times and in the manner provided under this Act. R.S.O. 1990, c. T.10, s. 4 (1); 1994, c. 18, s. 8 (4). Conditions of designation (1.1) The Minister may impose such conditions and restrictions with respect to a designation under subsection (1) as the Minister considers appropriate. 1998, c. 5, s. 49. Termination (1.2) In addition to any other grounds upon which the Minister may terminate a person’s designation under subsection (1), he or she may terminate the designation if the person has not sold or delivered tobacco products for a period of six consecutive months. 1998, c. 5, s. 49. Wholesalers of cigars (1.3) The Minister may designate in writing a wholesaler who…

5 (1) Every importer of tobacco in bulk into Ontario and every exporter of tobacco in bulk out of Ontario shall apply for and the Minister shall issue a registration certificate in such form and manner as the Minister requires. R.S.O. 1990, c. T.10, s. 5 (1). Conditions and restrictions (2) The Minister may, as a requirement for the issuance of a registration certificate, impose such reasonable conditions and restrictions as the Minister considers appropriate. R.S.O. 1990, c. T.10, s. 5 (2). Collection of tax (3) Every registered importer shall, at the times and in the manner required by this Act and the regulations, collect and remit to the Minister the tax collectable and payable under this Act from every person to whom the registered importer has sold tobacco products and the tax on all tobacco products in respect of which the registered importer is a consumer. R.S.O. 1990, c. T.10, s…

6 (1) Every interjurisdictional transporter shall apply for and the Minister shall issue a registration certificate in such form and manner as the Minister requires. R.S.O. 1990, c. T.10, s. 6 (1). Conditions and restrictions (2) The Minister may, as a requirement for the issuance of a registration certificate, impose such reasonable conditions and restrictions as the Minister considers appropriate. R.S.O. 1990, c. T.10, s. 6 (2). Offence, failure to register (2.1) Every interjurisdictional transporter transporting tobacco in bulk into or out of Ontario who is not registered as an interjurisdictional transporter under this Act is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $10,000. 2002, c. 22, s. 192. Penalty, failure to register (2.2) Every interjurisdictional transporter transporting tobacco in bulk into or out of Ontario who do…

7 (1) Every manufacturer shall apply for and the Minister shall issue a registration certificate in such form and manner as the Minister requires. R.S.O. 1990, c. T.10, s. 7 (1). Conditions and restrictions (2) The Minister may, as a requirement for the issuance of a registration certificate, impose such reasonable conditions and restrictions as the Minister considers appropriate. R.S.O. 1990, c. T.10, s. 7 (2). Change of business (3) Every manufacturer shall forthwith notify the Minister of all changes in the name or nature of the manufacturer’s business or of the termination of the business. R.S.O. 1990, c. T.10, s. 7 (3). Offence (4) Every person who operates as a manufacturer in Ontario without holding a registration certificate required by this section or who, being the holder of such a certificate, contravenes any condition or restriction contained in the certificate or any other r…

7.0.1 (1) The following persons are deemed to be manufacturers for the purposes of subsections 7 (1), (2) and (3): 1. Every person who imports into Ontario or possesses in Ontario cigarette filter components, other than in a circumstance prescribed under subsection (1.1). 2. Every person who imports into Ontario or possesses in Ontario equipment for manufacturing cigarettes. 2017, c. 8, Sched. 32, s. 6 (1). Regulations (1.1) The Minister may prescribe by regulation circumstances for the purpose of paragraph 1 of subsection (1). 2017, c. 8, Sched. 32, s. 6 (2). Offence, import or possession of cigarette filter components (1.2) Every person who imports into Ontario or possesses in Ontario cigarette filter components, other than in the circumstances prescribed under subsection (1.1), without holding a registration certificate issued under subsection 7 (1) or who, being the holder of a certi…

7.1 Repealed: 2023, c. 8, Sched. 10, s. 3. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 222 - 01/07/2004 2006, c. 33, Sched. Z.9, s. 3 - 01/07/2004 2011, c. 15, s. 11 (1, 2, 4, 6, 7) - 01/04/2013; 2011, c. 15, s. 11 (3, 5) - 01/06/2011 2023, c. 8, Sched. 10, s. 3 - 18/05/2023

8 (1) No person shall sell to a consumer required to pay tax under this Act a package of cigarettes or a carton or case that contains packages of cigarettes unless the package, carton or case is marked or stamped in accordance with the regulations. R.S.O. 1990, c. T.10, s. 8 (1). Same, fine cut tobacco (1.1) No person shall sell to a consumer required to pay tax under this Act a package of fine cut tobacco unless the package is marked or stamped in accordance with the regulations. 2011, c. 15, s. 12 (1). Permit to mark cigarettes (2) No person shall mark packages of cigarettes, cartons or cases unless the person holds a permit to mark cigarettes issued to the person under the regulations. R.S.O. 1990, c. T.10, s. 8 (2). Permit to mark fine cut tobacco (2.1) No person shall mark packages of fine cut tobacco unless the person holds a permit to mark fine cut tobacco issued to the person und…

9 (1) No person shall purchase, possess, store or sell unmarked cigarettes in Ontario unless the person has applied for and been issued a permit to purchase and sell unmarked cigarettes under the regulations. R.S.O. 1990, c. T.10, s. 9 (1). Conditions and restrictions (2) The Minister may attach such reasonable conditions and restrictions to a permit to purchase and sell unmarked cigarettes as the Minister considers necessary to ensure that the unmarked cigarettes received by the applicant for the permit will be dealt with in accordance with this Act and the regulations. R.S.O. 1990, c. T.10, s. 9 (2). Notification (3) Every holder of a permit to purchase and sell unmarked cigarettes shall forthwith notify the Minister in writing of all changes in the name or nature of the person’s business or of the termination of the business. R.S.O. 1990, c. T.10, s. 9 (3). Penalty (4) Every person wh…

9.0.1 (1) No person shall purchase, possess, store or sell unmarked fine cut tobacco in Ontario unless the person has applied for and been issued a permit to purchase and sell unmarked fine cut tobacco under the regulations. 2011, c. 15, s. 14. Conditions and restrictions (2) The Minister may attach such reasonable conditions and restrictions to a permit to purchase and sell unmarked fine cut tobacco as the Minister considers necessary to ensure that the unmarked fine cut tobacco received by the applicant for the permit will be dealt with in accordance with this Act and the regulations. 2011, c. 15, s. 14. Notification (3) Every holder of a permit to purchase and sell unmarked fine cut tobacco shall forthwith notify the Minister in writing of all changes in the name or nature of the person’s business or of the termination of the business. 2011, c. 15, s. 14. Penalty (4) Every person who,…

9.1 (1) No person shall deliver, or cause to be delivered, unmarked cigarettes to a person in Ontario who is not authorized under this Act or the regulations to purchase, possess, store or sell unmarked cigarettes. 2004, c. 31, Sched. 36, s. 4. Same (2) Unless authorized under this Act or the regulations, no person shall deliver, or cause to be delivered, to another person unmarked cigarettes that are intended to be sold to consumers liable to pay tax under section 2. 2004, c. 31, Sched. 36, s. 4. Penalty (3) Every person who contravenes subsection (1) or (2) shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes that were delivered, or caused to be delivered, in contravention of subsection (1) or (2). 2011, c. 15, s. 15. Offence (4) Every person who contravenes subsection (1…

9.2 (1) No person shall deliver or cause to be delivered unmarked fine cut tobacco to a person in Ontario who is not authorized under this Act or the regulations to purchase, possess, store or sell unmarked fine cut tobacco. 2011, c. 15, s. 16. Same (2) Unless authorized under this Act or the regulations, no person shall deliver, or cause to be delivered, to another person unmarked fine cut tobacco that is intended to be sold to consumers. 2011, c. 15, s. 16. Penalty (3) Every person who contravenes subsection (1) or (2) shall pay a penalty, when assessed for it, equal to the amount of the tax that would be payable under section 2 by a consumer purchasing the same quantity of fine cut tobacco that was delivered, or caused to be delivered, in contravention of subsection (1) or (2). 2011, c. 15, s. 16. Offence (4) Every person who contravenes subsection (1) or (2) is guilty of an offence a…

10 (1) Every person who is not a registered importer or exporter under this Act and who wishes to transport or cause to be transported tobacco in bulk owned by the person from a location outside Ontario, through Ontario and continuing to another location outside Ontario shall apply to the Minister for a transit permit prior to the transport. R.S.O. 1990, c. T.10, s. 10 (1). Conditions (2) The Minister may, as a requirement for the issuance of a transit permit, impose such reasonable conditions, including the posting of security, as the Minister considers appropriate. R.S.O. 1990, c. T.10, s. 10 (2). Copy of transit permit (3) Every person to whom a transit permit is issued under this section and who is an interjurisdictional transporter shall keep in the possession of the driver of any motor vehicle operated by the holder of the transit permit a true copy of the permit. R.S.O. 1990, c. T…

10.1 (1) The Minister may at any time, (a) amend or remove a condition or restriction imposed on a registration certificate or permit issued under this Act or the regulations; and (b) impose such other reasonable conditions or restrictions on a registration certificate or permit issued under this Act or the regulations as the Minister considers appropriate. 2019, c. 7, Sched. 59, s. 4. Notice and hearing (2) The Minister shall, (a) notify the holder of the registration certificate or permit in writing of any imposition, removal or amendment of a condition or restriction; and (b) in the case of the imposition or amendment of a condition or restriction, afford the person the opportunity to appear before the Minister to show cause why the condition or restriction should not be imposed or amended. 2019, c. 7, Sched. 59, s. 4. Service of notice (3) A notice under this section is properly serv…

11 (1) The Minister may refuse to designate a person under subsection 4 (1) or (1.3) or to issue a registration certificate or permit under this Act or the regulations if, (a) the person has not paid all of the tax that the person is liable to pay under this Act; (a.1) the person has not collected and remitted all of the tax that the person is required to collect and remit under this Act; (b) the person, or any officer, director, shareholder, employee or partner of the person, (i) has failed to pay a fine levied upon conviction under this Act, (ii) has been convicted of an offence of fraud or tax evasion within the previous five years, or (iii) held a registration certificate or permit issued under this Act or the regulations that was cancelled within the preceding five years; (b.1) the person fails to satisfy the Minister of the person’s ability to comply with this Act and the regulatio…

12 (1) The Minister may demand information from any person for the purposes of, (a) evaluating the suitability of a person, (i) to be designated as a collector, (ii) to be issued a registration certificate or permit under this Act or the regulations, or (iii) to continue to hold such a certificate or permit; and (b) determining whether to impose a condition or restriction on such a registration certificate or permit or to amend or remove a condition or restriction. 2019, c. 7, Sched. 59, s. 5. Same (1.1) The Minister may demand information or additional information from any person to ascertain the amount of security to be furnished by a person in accordance with subsection (2). 2011, c. 15, s. 19 (1). Same (1.2) A person shall deliver the information or further information that the Minister requires under subsection (1) or (1.1) within the time specified in the Minister’s demand. 2011, c…

13 Every person ordinarily resident in Ontario or carrying on business in Ontario who brings into Ontario or who receives delivery in Ontario of a tobacco product acquired for value by them for their own consumption or use or for the consumption or use by other persons at their expense, or on behalf of, or as agent for, a principal who desires to acquire such tobacco for the consumption or use by such principal or other persons at their expense, shall immediately report the matter in writing to the Minister and shall supply the Minister with the invoice and all other pertinent information required from them by the Minister in respect of the consumption or use of such tobacco, and shall pay to the Crown in right of Ontario the same tax in respect of the consumption and use of such tobacco as would have been payable if the tobacco had been purchased in Ontario. R.S.O. 1990, c. T.10, s. 13;…

13.1 (1) In this section, “returning resident” means an individual who, (a) resides, ordinarily resides or carries on business in Ontario, and (b) brings a tobacco product or causes a tobacco product to be brought into or receives delivery of a tobacco product in Ontario from outside Canada, (i) for the individual’s own consumption or use, (ii) for the consumption or use by another person at the individual’s 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. 1992, c. 28, s. 1 (2); 2011, c. 15, s. 21 (1). Returning resident to pay tax (2) Subject to subsection (4), every returning resident shall, at the time he or she brings a tobacco product or causes a tobacco product to be brought into, or receives delivery of a tobacco product in Ontario, (a) make such report to a customs officer as the cu…

13.1.1 (1) In this section and in sections 13.2 and 13.3, “collection agent” means, (a) Canada Post Corporation, (b) a collection agent of Canada Post Corporation, or (c) a person who is licensed under section 9 of the Customs Act (Canada) as a customs broker; (“agent de perception”) “cross-border buyer” means a person who, (a) causes a tobacco product to be brought into Ontario from outside Canada, or (b) receives delivery of a tobacco product in Ontario from outside Canada, but does not include a returning resident as defined under subsection 13.1 (1) or a registered importer. (“acheteur transfrontalier”) 2007, c. 7, Sched. 40, s. 4; 2011, c. 15, s. 22 (1). Application (2) This section applies in respect of collection agents only if an agreement under subsection 13.3 (1.1) is in effect under which collection agents are authorized to act as agents of the Crown in right of Ontario. 2007,…

13.2 (1) If a returning resident or cross-border buyer fails or refuses to comply with subsection 13.1 (2) or 13.1.1 (3), the customs officer or collection agent may detain the tobacco product until the earlier of, (a) payment of the tax payable in respect of the tobacco, and the costs, if any, relating to its detention; or (b) the expiry of sixty days after the date of the commencement of the detention. 1992, c. 28, s. 1 (2); 2007, c. 7, Sched. 40, s. 5 (1); 2011, c. 15, s. 23 (1). Return of tobacco product (2) If the tax payable in respect of the tobacco product is paid, the tobacco product shall be returned to the returning resident or cross-border buyer. 1992, c. 28, s. 1 (2); 2007, c. 7, Sched. 40, s. 5 (2); 2011, c. 15, s. 23 (2). Forfeiture of tobacco product (3) If the period of sixty days after the date of commencement of the detention has expired, the tobacco product is forfeit…

13.3 (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 tobacco products, (a) that are brought or caused to be brought into Ontario from outside Canada by a returning resident; (b) that are delivered in Ontario from outside Canada to a returning resident; or (c) that are delivered in Ontario from outside Canada to a cross-border buyer. 1992, c. 28, s. 1 (2); 2007, c. 7, Sched. 40, s. 6 (1); 2011, c. 15, s. 24 (1-4). Agreement may authorize agreement with Canada Post Corporation (1.1) An agreement entered into under subsection (1) may authorize the Government of Canada to enter into an agreement with Canada Post Corporation respecting the administration and enforcement of this Act by collection agents. 2007, c. 7, Sched. 40, s. 6 (2). Compensation (2…

13.4 For the purposes of enforcing and administering this Act, the Minister, on behalf of the Crown in right of Ontario, may enter into an agreement with the Government of Canada respecting the sharing of information gathered under this Act. 2004, c. 31, Sched. 36, s. 6. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 36, s. 6 - 16/12/2004 CTS 6 FE 25 - 1 Agreement with council of the band

13.5 (1) Subject to the approval of the Lieutenant Governor in Council, the Minister, on behalf of the Crown, may enter into arrangements and agreements with a council of the band with respect to tobacco. 2011, c. 15, s. 25 (1). Same (1.1) An agreement or arrangement under subsection (1) may provide for a grant to be made by the Minister to a council of the band, or an entity specified by the council, to be paid out of money appropriated for that purpose by the Legislature. 2018, c. 8, Sched. 35, s. 5 (1). Same (2) The Minister, on behalf of the Crown, may enter into such arrangements and agreements with a council of the band as the Minister considers necessary for the purposes of the administration and enforcement of this Act on a reserve. 2011, c. 15, s. 25 (1). Same (3) An arrangement or agreement entered into under subsection (2) may authorize a system for the sale of tobacco product…

14 (1) No wholesaler shall dispose of their stock of tobacco products through a sale in bulk as defined in the Bulk Sales Act, as it read immediately before it was repealed, without first obtaining a certificate in duplicate from the Minister that all taxes collectable or payable under this Act by such wholesaler have been paid or that such person has entered into an arrangement satisfactory to the Minister for the payment of such taxes or for securing their payment. R.S.O. 1990, c. T.10, s. 14 (1); 2000, c. 42, s. 105 (1); 2011, c. 15, s. 26 (1); 2017, c. 2, Sched. 3, s. 11 (1). Idem (2) Every person purchasing stock of tobacco products through a sale in bulk as defined in the Bulk Sales Act, as it read immediately before it was repealed, shall obtain from the wholesaler selling such stock the duplicate copy of the certificate furnished under subsection (1), and if the person fails to d…

15 No retail dealer shall advertise or hold out or state to the public or to any consumer directly or indirectly that the tax or any part thereof imposed by this Act will be assumed or absorbed by the retail dealer or that it will not be considered as an element in the price to the consumer or, if added, that it or any part thereof will be refunded. R.S.O. 1990, c. T.10, s. 15.

16 (1) Every person who collects any tax imposed by this Act shall be deemed to hold it in trust for the Crown in right of Ontario and shall pay it over to the Minister at the time and in the manner prescribed by the regulations or by agreement made under the regulations. R.S.O. 1990, c. T.10, s. 16 (1); 1994, c. 18, s. 8 (4). Default in payment over to Minister (2) If any person who has collected any tax imposed by this Act fails to pay it over to the Minister at the time and in the manner prescribed by the regulations or by agreement made under the regulations, as the case may be, the amount thereof becomes a debt due from such person to the Crown in right of Ontario. R.S.O. 1990, c. T.10, s. 16 (2); 1994, c. 18, s. 8 (4). Compensation to collectors, etc. (3) For each 12-month period commencing on April 1, there may be paid to each person designated a collector under this Act and to ea…

17 (1) Every collector, importer, exporter, interjurisdictional transporter, wholesaler, manufacturer, holder of a transit permit or holder of a permit to mark or stamp cigarettes or fine cut tobacco, to purchase and sell unmarked cigarettes or to purchase and sell unmarked fine cut tobacco shall deliver to the Minister such returns as the Minister requires for the purpose of this Act, (a) without notice or demand at the time and in the manner prescribed by the Lieutenant Governor in Council or the Minister; or (b) on or before the day designated in the demand of the Minister served by personal service or by registered mail. R.S.O. 1990, c. T.10, s. 17 (1); 2001, c. 23, s. 228 (1); 2006, c. 33, Sched. Z.9, s. 4; 2011, c. 15, s. 27 (1); 2023, c. 8, Sched. 10, s. 7 (1). Idem (2) Every return shall be verified by the certificate of the person required to file the return, and if the person i…

18 (1) Every collector or importer shall, with the return required under subsection 17 (1), transmit the tax payable or payable and collectable by the collector or importer. R.S.O. 1990, c. T.10, s. 18 (1). (2) Repealed: 1994, c. 18, s. 8 (6). Refund of tax claimed (3) Despite subsection (1), a collector designated under subsection 4 (1) may retain the amount of a refund for which the collector has made application under this Act or the regulations until the refund for which the collector has applied is, in whole or in part, approved or refused by the Minister and until notice of the Minister’s decision is sent to the collector. 2000, c. 42, s. 107. Repayment of refund taken (4) Despite subsection (3), upon receiving a statement of disallowance under subsection 19 (4) in respect of the application referred to in subsection (3), the collector shall, with the collector’s next return or at …

18.1 (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. 1994, c. 18, s. 8 (7). Amount of debt calculation (2) In this section, 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 that is collectable or that is payable by the person before that date, (ii) all amounts or penalties or both assessed under this Act against the person at any time before that date, (iii) all refunds taken under subsection 18 (3) that are disallowed in respect of a period of time ending before that date, and (iv) the total of all amounts charged under this …

19 (1) The Minister may, at any time the Minister considers reasonable, assess or reassess, (a) any tax that any person, as agent of the Minister, has collected and has failed to remit; (b) any tax, interest or penalty payable by any person under this Act or the regulations; (b.1) any amount that a person is responsible to pay under subsection 14 (2); (b.2) any amount for which a person is liable under subsection 24.1 (5); and (c) any amount deemed to be tax under section 40. R.S.O. 1990, c. T.10, s. 19 (1); 2001, c. 23, s. 229 (1). Assessment re amounts held in trust (1.1) The amount assessed under clause (1) (b.1) shall be deemed to be tax collectable, collected or payable, as the case may be, by the person. 2001, c. 23, s. 229 (2). Same (1.2) The amount assessed under clause (1) (b.2) shall be deemed to be tax collectable or collected, as the case may be, by the person. 2001, c. 23, s…

19.1 (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. 230; 2005, c. 5, s. 68 (1); 2021, c. 4, Sched. 11, s. 38. 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. 230; 2…

20 (1) In this section, “tobacco offence” means an offence under this Act or under subsection 3 (1) or (2) or section 7 or 8 of the Smoke-Free Ontario Act, 2017. 2007, c. 7, Sched. 40, s. 8; 2017, c. 26, Sched. 3, s. 28 (1). Minister may impose prohibition (2) If the conditions set out in subsection (3) are satisfied, the Minister may, for the period of time determined under this section, (a) prohibit all persons from selling, offering for sale and storing tobacco products in a particular place owned or occupied by a retail dealer; and (b) if a prohibition is imposed on persons in respect of a particular place under clause (a), prohibit wholesalers from delivering tobacco products or causing tobacco products to be delivered to that place. 2007, c. 7, Sched. 40, s. 8; 2011, c. 15, s. 29 (1, 2). Same (3) For the purposes of subsection (2), the conditions that must be satisfied in respect o…

20.1 (1) Every retail dealer who owns or occupies a particular place that is the subject of a temporary prohibition under section 20 shall ensure that signs are posted at the place in accordance with the requirements prescribed by the Minister. 2007, c. 7, Sched. 40, s. 8. Signs under Smoke-Free Ontario Act, 2017 (2) If the Minister has not made a regulation for the purposes of subsection (1) or the regulation is no longer in force, the provisions of the regulations made under the Smoke-Free Ontario Act, 2017 for the purposes of section 23 of that Act shall apply as if they were prescribed by the Minister for the purposes of this section, with such modifications as may be necessary or that the Minister considers appropriate in the circumstances. 2017, c. 26, Sched. 3, s. 28 (2). Posting by person authorized by the Minister (3) If any sign is not posted as required under this section, a p…

20.2 (1) Every person who contravenes subsection 20 (4) in respect of a temporary prohibition having a duration determined under paragraph 1 or 2 of subsection 20 (12) shall pay a penalty when assessed for it determined as follows: 1. If the duration of the temporary prohibition is determined under paragraph 1 of subsection 20 (12), the penalty is $5,000. 2. If the duration of the temporary prohibition is determined under paragraph 2 of subsection 20 (12), the penalty is $10,000. 2007, c. 7, Sched. 40, s. 8. Offence (2) Every person who contravenes subsection 20 (4) in respect of a temporary prohibition having a duration determined under paragraph 3, 4, 5 or 6 of subsection 20 (12) is guilty of an offence and on conviction is liable to a minimum fine determined as follows: 1. If the duration of the temporary prohibition is determined under paragraph 3 of subsection 20 (12), the minimum f…

21 (1) A person that objects to an assessment of tax or interest, or the assessment or payment of a penalty or the disallowance of a refund under section 19, may, within 180 days from the day of mailing or delivery by personal service of the notice of assessment or statement of disallowance, serve on the Minister a notice of objection in the form approved by the Minister. 1997, c. 43, Sched. E, s. 1 (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 person in respect of each issue. 1997, c. 43, Sched. E, s. 1 (1). 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 …

22 (1) After the Minister has given the notification required by subsection 21 (3), a person who has served notice of objection under section 21 may appeal to the Superior Court of Justice to have the assessment, statement of disallowance or penalty vacated or varied or reassessed, 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 21 (3). R.S.O. 1990, c. T.10, s. 22 (1); 2001, c. 23, s. 231 (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 cop…

22.0.1 (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 l…

22.1 (1) Every collector, importer, exporter, interjurisdictional transporter, wholesaler, retail dealer or manufacturer shall keep at its principal place of business in Ontario records and books of account in the form and containing the information that will enable the accurate determination of the tax collectable and payable under this Act. 2000, c. 42, s. 110. (1.1) Repealed: 2023, c. 8, Sched. 10, s. 8. Same (2) Every person referred to in subsection (1) or (1.1) shall maintain the records and books of account, as well as any other document necessary to verify the information in the records and books, for a period of seven years following the end of the person’s fiscal year to which the records and books relate, unless written permission for their disposal is received from the Minister. 2000, c. 42, s. 110; 2001, c. 23, s. 232 (2). Offence (3) Every person who fails to comply with su…

22.2 (1) Every person who holds a registration certificate issued under section 2.2 or 7 shall keep in the person’s principal place of business in Ontario records and books in the form and containing the information that will enable the accurate determination of raw leaf tobacco produced, processed, sold, purchased, imported or exported by the person. 2015, c. 38, Sched. 21, s. 5. Same (2) Every person referred to in subsection (1) who produces, processes, sells, purchases, imports, exports or otherwise acquires raw leaf tobacco that is required to be labelled with a marker under section 2.4 shall record in the person’s books or records the information that is found on the marker. 2015, c. 38, Sched. 21, s. 5; 2016, c. 37, Sched. 26, s. 5. Same (3) Every person referred to in subsection (1) or (2) shall maintain the records and books, as well as any other document necessary to verify the…

22.3 (1) Every person described in paragraph 1 of subsection 7.0.1 (1) shall keep in the person’s principal place of business in Ontario records and books in the form and containing the information that will enable the accurate determination of the quantity of cigarette filter components imported, sold or delivered by or in the possession of the person. 2017, c. 34, Sched. 42, s. 5. Same (2) Every person described in paragraph 1 of subsection 7.0.1 (1) shall maintain the records and books, as well as any other document necessary to verify the information in the records and books, for a period of seven years following the end of the person’s fiscal year to which the records and books relate, unless written permission for their disposal is received from the Minister. 2017, c. 34, Sched. 42, s. 5. Offence (3) Every person who fails to comply with subsection (2) is guilty of an offence and, …

23 (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, (a) 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 may, (i) audit or examine any books, records or anything else that may relate to, (A) the tax imposed by this Act, (B) raw leaf tobacco that was produced, processed, sold, purchased, imported or exported, or (C) cigarette filter components that were imported, sold or delivered or that are or were in the possession of a person, (ii) examine the property described by an inventory or any property, process or matter, an examination of which may, in his or her opinion, assist in determining the accuracy of an inventory or in…

23.0.1 (1) This section applies if, on an inspection under subsection 23 (1), a person authorized by the Minister has reasonable and probable grounds to believe that either of the following circumstances exists: 1. A person is contravening subsection 2.3 (1) or (2) with respect to raw leaf tobacco. 2. A person who holds a registration certificate issued under subsection 2.2 (1) or (2) is failing to comply with a condition or restriction imposed under subsection 2.2 (7) relating to the quantity of raw leaf tobacco that the person may produce or process. 2011, c. 15, s. 33. Exception (1.1) This section does not apply to raw leaf tobacco that is required to be baled or packaged under section 2.4 but that has not been baled or packaged as required. 2015, c. 38, Sched. 21, s. 7 (1). Notice of intent to seize (2) If the person authorized by the Minister intends to seize, impound, hold or dispo…

23.0.2 (1) If, on an inspection under subsection 23 (1), a person authorized by the Minister discovers raw leaf tobacco, the person may, subject to subsection (2), seize, impound, hold and dispose of the tobacco, if the person has reasonable grounds to believe, (a) that the tobacco has been brought into Ontario or has been purchased, sold, offered for sale, kept for sale, transported or delivered in contravention of section 2.3; (a.1) that the tobacco is being offered for sale or kept for sale in contravention of section 2.3; or (b) that the tobacco is not baled, packaged or labelled in accordance with section 2.4. 2015, c. 38, Sched. 21, s. 8 (1); 2019, c. 15, Sched. 39, s. 4. Application to court (2) Raw leaf tobacco seized under subsection (1) is forfeited to the Crown to be disposed of as the Minister directs unless, within 30 days following the seizure, the person from whom the toba…

23.0.3 (1) A person authorized by the Minister under subsection 23 (1) may stop and detain any vehicle and examine its contents, including any cargo, manifests, records, accounts, vouchers, papers or things, if the person has reasonable grounds to believe, (a) the vehicle is being used to transport raw leaf tobacco; and (b) that stopping and detaining the vehicle and examining its contents would assist in determining whether, (i) the raw leaf tobacco is being transported in compliance with subsections 2.3 (9), (10) and (11), or (ii) the raw leaf tobacco is baled or packaged and labelled in accordance with section 2.4. 2015, c. 20, Sched. 43, s. 3; 2015, c. 38, Sched. 21, s. 9 (1). Seizure, etc., of raw leaf tobacco (2) If, on an inspection under subsection (1), the person authorized by the Minister discovers raw leaf tobacco, the person may, subject to subsection (3), seize, impound, hol…

23.1 (1) If, on an inspection under subsection 23 (1), a person authorized by the Minister discovers that a wholesaler or retail dealer is in possession of unmarked cigarettes, and the person has reasonable and probable grounds to believe that the possession is contrary to the provisions of subsection 29 (1) or (2), the person may, subject to subsection (2), seize, impound, hold and dispose of the unmarked cigarettes. 2004, c. 31, Sched. 36, s. 8; 2009, c. 18, Sched. 30, s. 1; 2011, c. 15, s. 34 (1, 2). Seizure of unmarked fine cut tobacco (1.1) If, on an inspection under subsection 23 (1), a person authorized by the Minister discovers that a wholesaler or retail dealer is in possession of unmarked fine cut tobacco, and the person has reasonable and probable grounds to believe that the possession is contrary to subsection 29 (1) or (2), the person may, subject to subsection (2), seize, i…

23.1.1 (1) In this section, “other tobacco” means tobacco products other than cigarettes, cigars and fine cut tobacco. 2008, c. 19, Sched. W, s. 6; 2011, c. 15, s. 35 (1, 2). Seizure of untaxed cigars and other tobacco (2) If, on an inspection under subsection 23 (1), a person authorized by the Minister discovers that a wholesaler or retail dealer is in possession of cigars or other tobacco, and the person has reasonable and probable grounds to believe that the possession is contrary to subsection 29.1 (2) or (2.0.1), the person may, subject to subsection (3), seize, impound, hold and dispose of the cigars or other tobacco. 2008, c. 19, Sched. W, s. 6; 2011, c. 15, s. 35 (3). Application to the court (3) Cigars or other tobacco seized under subsection (2) are forfeited to the Crown to be disposed of as the Minister directs unless, within 30 days following the seizure, the person from who…

23.2 If, on an inspection under subsection 23 (1), a person authorized by the Minister discovers that any person is contravening subsection 20 (4), the person authorized by the Minister may seize, impound, hold and dispose of all tobacco products for sale or stored at the place that is subject to the temporary prohibition under section 20 as if the tobacco were unmarked tobacco products seized under subsection 23.1 (1) or (1.1). 2007, c. 7, Sched. 40, s. 9; 2011, c. 15, s. 36. Section Amendments with date in force (d/m/y) 2007, c. 7, Sched. 40, s. 9 - 17/05/2007 2011, c. 15, s. 36 (1) - 01/06/2011; 2011, c. 15, s. 36 (2) - 01/04/2013

24 (1) For any purpose relating to the administration and enforcement of this Act and the regulations, any person authorized for the purpose by the Minister who has reasonable and probable grounds to believe that the vehicle, trailer attached to a vehicle, vessel, railway equipment on rails or aircraft contains evidence of any contravention of this Act, (a) may, without warrant, stop and detain any vehicle, including any trailer attached to the vehicle, any vessel, railway equipment on rails or aircraft; (b) may examine the contents thereof including any cargo, manifests, records, accounts, vouchers, papers or things that may afford evidence as to the contravention of this Act or the regulations; (c) subject to subsections (2), (2.2) and (2.4), may seize and take away any of the manifests, records, accounts, vouchers, papers or things and retain them until they are produced in any court …

24.0.1 (1) For the purpose of investigations and enforcement activities under this Act or under an Act of the Parliament of Canada, the Minister may exempt any person from the application of any provision of this Act or the regulations when the person is carrying out his or her duties under this Act or under an Act of the Parliament of Canada. 2015, c. 20, Sched. 43, s. 4. Same (2) The Minister may impose conditions and restrictions with respect to an exemption. 2015, c. 20, Sched. 43, s. 4. Section Amendments with date in force (d/m/y) 2009, c. 18, Sched. 30, s. 3 - 05/06/2009 2015, c. 20, Sched. 43, s. 4 - 04/06/2015

24.1 (1) Any amount collected or collectable as or on account of tax under this Act by a collector or registered importer 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 person’s property and from property held by any secured creditor that but for the security interest would be the person’s property and shall be paid over by the person in the manner and at the time provided under this Act and the regulations. 1997, c. 43, Sched. E, s. 3. 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 collector or registered importer and property held by any secured creditor of the person that but for a security interest would be…

25 (1) Upon default of payment by any person of any amount payable, or to be remitted under this Act as tax, interest, or a penalty, other than a penalty imposed as a result of a prosecution for an offence under this Act, (a) the Minister may bring an action for 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; and (b) the Minister may issue a warrant directed to the sheriff for any area in which any property of a person liable to make a payment or remittance under this Act is located or situate for the amount of the tax, interest and penalty or any of them owing by the person, together with interest thereon…

25.1 (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. 18, s. 8 (14). 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. 18, s. 8 (14). Amounts included and priority (3) The lien and charge conferre…

26 (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. 237 (1). Idem (2) The receipt of the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment. R.S.O. 1990, c. T.10, s. 26 (2); 1994, c. 18, s. 8 (4). Same (2.1) Despite any provision of this or any other Act, when the Minister has knowledge or suspects that a person is,…

27 The use of a remedy does not bar or affect any other remedy, and the remedies provided by this Act for the recovery and enforcement of payment or collection, or both, of any tax or penalty, or both, imposed by this Act are in addition to other remedies existing at law, and no action or other proceeding in any way prejudices, limits or affects any lien charge or priority under this Act or otherwise. R.S.O. 1990, c. T.10, s. 27.

28 (1), (2) Repealed: 1994, c. 18, s. 8 (15). False statements (3) Every person who has, (a) made, or participated in, assented to or acquiesced in the making of, false or deceptive statements in a return, certificate, statement or answer, delivered or made as required by or under this Act or the regulations; (b) to evade payment of a tax imposed by this Act, destroyed, altered, mutilated, secreted or otherwise disposed of the records or books of account of a collector, importer, exporter, interjurisdictional transporter, consumer, wholesaler, retail dealer or holder of a permit to mark or stamp cigarettes or fine cut tobacco; (c) made, or assented to or acquiesced in the making of, false or deceptive entries or omitted, or assented to or acquiesced in the omission, to enter a material particular in records or books of account of a collector, importer, exporter, interjurisdictional trans…

29 (1) No person shall, unless permitted under this Act or the regulations to do so, possess, purchase or receive any quantity of unmarked cigarettes or unmarked fine cut tobacco for the purpose of sale. 2011, c. 15, s. 39 (12). Possession of unmarked tobacco products (2) No person shall, unless permitted under this Act or the regulations to do so, possess any quantity of unmarked cigarettes or unmarked fine cut tobacco. 2011, c. 15, s. 39 (12). Seizure of unmarked tobacco products (3) If a person authorized by the Minister has reasonable and probable grounds to believe that a person is in possession of any unmarked cigarettes or any unmarked fine cut tobacco contrary to subsection (1) or (2), the person authorized by the Minister may, without a warrant, (a) stop and detain the person; (b) inspect the person’s personal belongings for unmarked tobacco products; (c) if any unmarked tobacco…

29.1 (1) In this section, “other tobacco” means tobacco products other than cigarettes, cigars and fine cut tobacco. 2004, c. 31, Sched. 36, s. 11; 2011, c. 15, s. 40. Possession of untaxed cigars and other tobacco (2) No person shall, unless permitted to do so under this Act or the regulations, have in his or her possession more than 50 cigars or more than one kilogram of other tobacco for which the person cannot prove that an amount equal to the tax that would be payable under section 2 by a consumer purchasing the same cigars or other tobacco has been paid to the person or entity from whom the cigars or other tobacco were obtained. 2011, c. 15, s. 40 (3). Same, possession for the purpose of resale (2.0.1) No person shall, unless permitted to do so under this Act or the regulations, have in his or her possession for the purposes of resale, or purchase or receive for the purposes of res…

30 Any officer, director or agent of a corporation who directed, authorized, assented to, acquiesced in or participated in the commission of any act that is an offence under this Act for which the corporation would be liable for prosecution 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. R.S.O. 1990, c. T.10, s. 30.

30.1 (1) If 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 related 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 related thereto are jointly and severally liable, together with the corporation, to pay such amounts. 1991, c. 48, s. 5. 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 25 (1) (b) and the warrant has been returned by the sheriff unsatisfied in whole or in part; (b) the corporation has become bankrupt due to an assignment or receiving order or it has filed a notice of intention to file or a proposal under the Bankruptcy and In…

31 (1) Every person who sells or delivers a tobacco product in Ontario for resale without holding a subsisting wholesaler’s permit under section 3 shall, when assessed for it, pay a penalty of not less than $1,000 and not more than $10,000 and an additional penalty calculated as follows: 1. If the tobacco product is unmarked cigarettes, an amount equal to three times the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes that were sold or delivered by the person for resale without holding a subsisting wholesaler’s permit. 2. If the tobacco product is marked cigarettes, an amount equal to $25 for each 200 cigarettes sold or delivered by the person for resale without holding a subsisting wholesaler’s permit. 3. If the tobacco product is unmarked fine cut tobacco, an amount equal to three times the tax that would be payable under section 2 by …

32 (1) Except as authorized by this section, no person employed by the Government of Ontario shall, (a) knowingly communicate or allow to be communicated to any person any information obtained by or on behalf of the Minister for the purposes of this Act; (b) knowingly allow any person to inspect or 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. T.10, s. 32 (1). Officials not compellable as witnesses (2) Despite any other Act, but subject to subsection (3), no person employed by the Government of Ontario shall be required, in connection with any legal proceeding, (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. T.10, s. 32…

32.1 (1) The Minister shall disclose the names and addresses of the following persons for purposes related to the administration of this Act and may impose conditions and restrictions with respect to the disclosure: 1. Each person who holds a wholesaler’s permit under this Act. 1.1 Each person who holds a registration certificate issued under section 2.2. 2. Each person who is designated under subsection 4 (1) or (1.3) to collect tax. 3. Each importer or exporter who holds a registration certificate under subsection 5 (1). 4. Each interjurisdictional transporter who holds a registration certificate under subsection 6 (1). 5. Each manufacturer who holds a registration certificate under subsection 7 (1). 6. Repealed: 2023, c. 8, Sched. 10, s. 11. 7. Each person who holds a permit referred to in subsection 8 (2) to mark cigarettes. 7.1 Each person who holds a permit referred to in subsectio…

32.2 (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 this Act, a description of the offence, the date of the conviction and the person’s sentence. 2017, c. 8, Sched. 32, s. 10. 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. 8, Sched. 32, s. 10. Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 32, s. 10 - 17/05/2017

33 (1) No person shall affix an Ontario tax indicium to, (a) a package of cigarettes or to a carton, case or container of any description for a tobacco product for sale to a consumer outside Ontario; or (b) a package of fine cut tobacco for sale to a consumer outside Ontario. 2011, c. 15, s. 44 (2); 2023, c. 8, Sched. 10, s. 12. Offence (2) Every person who contravenes subsection (1) is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $500,000. R.S.O. 1990, c. T.10, s. 33 (2). Section Amendments with date in force (d/m/y) 2011, c. 15, s. 44 (1) - 01/06/2011; 2011, c. 15, s. 44 (2) - 01/04/2013 2001, c. 23, s. 239 - 01/07/2004 2023, c. 8, Sched. 10, s. 12 (1, 2) - 18/05/2023

34 (1) Every person who affixes to a package of cigarettes a false, forged, fraudulent, spurious or counterfeit indicium or an indicium that has been used before, or who prints on a package, carton, case or container of any description for packaging cigarettes a false, forged, fraudulent, spurious or counterfeit indicium is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $100,000 or to imprisonment for a term of not more than two years, or to both. R.S.O. 1990, c. T.10, s. 34 (1); 2001, c. 23, s. 240; 2023, c. 8, Sched. 10, s. 13. Penalty (2) Every holder of a permit to mark or stamp cigarettes and every dealer who possesses cigarettes in a package, carton or case that has previously been used as a marked package, carton or case under this Act or the regulations or has been fraudulently marked shall pay a penalty equal to, (a) if this is…

34.0.1 (1) Every person who affixes to a package of fine cut tobacco a false, forged, fraudulent, spurious or counterfeit indicium or an indicium that has been used before, or who prints on a container of any description for packaging fine cut tobacco a false, forged, fraudulent, spurious or counterfeit indicium is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $100,000 or to imprisonment for a term of not more than two years or both. 2011, c. 15, s. 46; 2023, c. 8, Sched. 10, s. 14. Penalty (2) Every holder of a permit to mark or stamp fine cut tobacco and every dealer who possesses fine cut tobacco in a package that has previously been used as a marked package under this Act or the regulations or has been fraudulently marked shall pay a penalty equal to, (a) if it is the first time a penalty is assessed against the holder of the permi…

34.1 Repealed: 2023, c. 8, Sched. 10, s. 15. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 241 - 01/07/2004 2011, c. 15, s. 47 (1) - 01/06/2011; 2011, c. 15, s. 47 (2) - 01/04/2013 2023, c. 8, Sched. 10, s. 15 - 18/05/2023

35 (1) Every person who contravenes a provision of this Act or regulations for which no other penalty is provided is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $25,000. 1998, c. 34, s. 110. Offence (2) Every person who purchases or receives a tobacco product for resale from a person who does not hold a wholesaler’s permit under section 3 is guilty of an offence and is liable to the following on conviction: 1. If the tobacco is unmarked cigarettes, i. a fine of not less than $500 and not more than $75,000 and an additional fine of not more than an amount equal to five times the tax that would be payable under section 2 by a consumer purchasing the same quantity of cigarettes that were purchased or received for resale, and ii. a term of imprisonment of not more than two years, in addition to the fine and additional fine under subpar…

35.1 (1) In this section, “driver’s licence” has the same meaning as in subsection 1 (1) of the Highway Traffic Act; (“permis de conduire”) “motor vehicle” means a motor vehicle to which a number plate is attached as required by the Highway Traffic Act and includes anything attached to the motor vehicle; (véhicule automobile”) “Registrar of Motor Vehicles” means the Registrar of Motor Vehicles appointed under the Highway Traffic Act. (“registrateur des véhicules automobiles”) 2009, c. 18, Sched. 30, s. 8. Court may order suspension of driver’s licence (2) If a person uses a motor vehicle for the unauthorized delivery, distribution or transportation of tobacco products or tear tape and is convicted of an offence for doing so under subsection 9.1 (4), 9.2 (4), 31 (2), 34.1 (4) or 35 (2.0.1), the court may, on sentencing the person, in addition to any other penalty that may be imposed, orde…

35.2 (1) This section does not apply to: 1. Raw leaf tobacco seized or forfeited under subsection 2.2 (15.1), 2.3 (13.1), 2.4 (7), section 23.0.1, or subsection 23.0.2 (1) or 23.0.3 (2). 2. Tobacco products seized under subsection 6 (7). 3. Cigarette filter components or equipment for manufacturing cigarettes seized under subsection 7.0.1 (4) or (4.1). 4. Cigars or other tobacco seized or forfeited under subsection 23.1.1 (2) or 29.1 (2.1) or (5). 5. Unmarked tobacco products seized or forfeited under subsection 23.1 (1), (1.1), 29 (3), (4) or (18). 6. Tobacco products forfeited under subsection 31 (3) or 35 (2.1). 7. Tobacco seized under subsection 24 (3). 2017, c. 8, Sched. 32, s. 11. Forfeiture (2) If a person is convicted of an offence under this Act, the justice may, in addition to any other penalty, order that any of the following be forfeited to the Crown: 1. Any item or thing acq…

36 Any information with respect to any contravention of this Act or the regulations may be laid within six years from the time when the matter of such information arose, and not afterwards. R.S.O. 1990, c. T.10, s. 36. Order for production

36.1 (1) In this section, “document” means a record, including a record prepared or stored in an electronic format, respecting the manufacture, purchase, sale, transportation, storage, distribution, delivery, consignment or possession of a tobacco product, and includes a ledger, account, invoice, receipt, voucher, banking record, bill of lading, memorandum, correspondence and e-mail message; (“document”) “person” means an individual, corporation, partnership, syndicate, trust or other business entity whether incorporated or not. (“personne”) 2004, c. 31, Sched. 36, s. 15; 2018, c. 8, Sched. 35, s. 10. Application for order (2) A provincial offences officer who is investigating a contravention of this Act or the regulations may make an application to a justice without notice for an order requiring any person, other than a person who is a subject of the investigation, to produce for inspec…

36.2 (1) In this section, “tracking device” means a substance or device that, when placed or installed in or on any place, land or thing, may be used to help ascertain, by electronic or other means, the origin, identity or location of any thing. 2018, c. 8, Sched. 35, s. 11. Order may be issued (2) On application without notice, a justice may issue an order in writing authorizing a provincial offences officer, subject to this section, to use any tracking device or any investigative technique or procedure or to do any thing described in the order if the justice is satisfied by evidence under oath that there are reasonable grounds to believe that an offence involving the contravention of a provision of this Act or the regulations has been or will be committed and that information concerning the offence will be obtained through the use of the tracking device, technique or procedure or the d…

36.3 The Crown, by notice to the clerk of the Ontario Court of Justice, may require that a provincial judge preside over a proceeding in respect of an offence under this Act. 2014, c. 7, Sched. 31, s. 5. Section Amendments with date in force (d/m/y) 2014, c. 7, Sched. 31, s. 5 - 24/07/2014

37 (1) For the purpose of simplifying compliance with this Act and the administration and collection of the tax imposed by this Act, and in order to provide for reciprocal arrangements to settle competing claims for tax on the acquisition and use of tobacco products by persons carrying on business in more than one jurisdiction, the Minister may enter into an agreement, on such terms and conditions as are considered necessary and expedient, with another jurisdiction providing that tax paid to one jurisdiction on the acquisition there of a tobacco product that is transferred to the other jurisdiction and that becomes liable to tax in the other jurisdiction under this Act or any similar legislation in force in the other jurisdiction may be paid by one jurisdiction to the other in reduction of the liability to the tax arising in the jurisdiction receiving the payment and in lieu of refunding…

38 (1) Where a person has remitted to the Minister a greater amount of money for a period than was required by this Act to be remitted for that period, or a greater amount than was payable by the person, the Minister shall either refund the overpayment or, at the option of the Minister, apply the amount of the overpayment to liability of the person with respect to a previous or subsequent period, in which latter case the Minister shall notify the person of such action. R.S.O. 1990, c. T.10, s. 38 (1); 1994, c. 18, s. 8 (4). Limitation (2) No refund under subsection (1) shall be made unless an application for the refund is made to the Minister within four years from the date of payment of the amount a refund of which is sought, and unless evidence satisfactory to the Minister is furnished to establish the entitlement of the applicant to the refund claimed. R.S.O. 1990, c. T.10, s. 38 (2);…

38.1 (1) Despite section 38, if a dealer who is not a collector designated under subsection 4 (1) has, as a result of a reduction in the tax payable by a consumer under section 2, remitted to the Minister an amount of money for a period that is greater than this Act requires the dealer to remit, the dealer shall apply to the dealer’s collector for a refund of the amount overpaid, or to the Minister, if the Minister so requires. 2000, c. 42, s. 114. Application by dealer (2) If the application for a refund is made after the end of the month that is four months after subsection 2 (1.5) comes into force, it shall be made to the Minister and not to the dealer’s collector. 2000, c. 42, s. 114. Application by designated collector (3) If the dealer referred to in subsection (1) is a collector designated under subsection 4 (1.3), the dealer shall apply to the Minister for any refund owing. 2000,…

38.2 (1) Where a collector has, as a result of the reduction of the tax payable by a consumer under section 2, remitted to the Minister a greater amount of money than is required by this Act to be remitted, the Minister shall refund the overpayment or, at the option of the Minister, apply the amount of the overpayment to the liability of the collector with respect to a previous or subsequent period, in which latter case the Minister shall notify the person of such action. 1994, c. 18, s. 8 (21). Exception (2) The amount of any overpayment under subsection (1) shall not include any amounts refunded or applied by the collector under subsection 38.1 (2). 1994, c. 18, s. 8 (21). Limitation (3) Despite subsection 38 (2), no refund under subsection (1) shall be made unless, (a) an application for a refund is made to the Minister as part of the next return required to be filed by the collector …

39 (1) Where a person exports a tobacco product from Ontario, the Minister may refund to the person any amount paid on account of tax in respect of the tobacco if, (a) the person holds a registration certificate issued under subsection 5 (1) as an exporter; (b) the tobacco was exported for the purpose of sale; and (c) the application for the refund is supported by, (i) invoices verifying the purchase of the tobacco and the payment of the amounts on account of the tax, (ii) documentary evidence acceptable to the Minister that the tobacco exported from Ontario was delivered to a purchaser in another jurisdiction, and (iii) a certification by the jurisdiction into which the tobacco was delivered for consumption that tax was paid to that jurisdiction on the tobacco exported from Ontario or that the consumers of the tobacco were not liable to pay tax on the tobacco purchased by them. R.S.O. 1…

39.1 Every person who, by deceit, falsehood, or by any fraudulent means, obtains or attempts to obtain a refund under this Act or the regulations to which the person is not entitled is guilty of an offence and on conviction is liable to a fine of not less than $500 and not more than $10,000, to which may be added a fine of not more than double the amount of the refund the person obtained or sought to obtain, or to imprisonment for a term of not more than two years, or to both. 1994, c. 18, s. 8 (22). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (22) - 22/02/1994

40 Any amount refunded under this Act in excess of the amount to which the person receiving the refund was entitled shall be deemed to be tax owing to the Crown in right of Ontario, and the sections of this Act relating to the assessment (including objection and appeal therefrom) and collection of taxes apply with necessary modifications to the said amount. R.S.O. 1990, c. T.10, s. 40; 1994, c. 18, s. 8 (23). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (23) - 23/06/1994 CTS 6 FE 25 - 1

41 (1) The Lieutenant Governor in Council may make regulations, (a) providing for the collection of the tax imposed by this Act; (b) providing for compensation to be paid to dealers out of tax collected by them in cases where a dealer is required to complete an inventory under subsection 23 (7), and prescribing the conditions under which such compensation will be paid; (c) requiring security to be furnished by the persons who collect the tax imposed by this Act and prescribing the form and amount of the security to be furnished; (d) providing for the accounting for and paying over of the tax imposed by this Act, and regulating the time and manner of such accounting and payment; (e) defining any words in this Act that have not already been defined in the Act; (f) prescribing words or marks or both as indicia and the means by which they shall be included on or as part of the packaging of c…

42 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. 25 (5). Section Amendments with date in force (d/m/y) 1997, c. 19, s. 25 (5) - 10/10/1997

43 The Minister may make regulations, (a) requiring the payment of fees in relation to anything that the Minister is required or authorized to do under this Act; (b) prescribing the amount of those fees or the manner of determining those fees; (c) prescribing the manner in which and the period within which those fees must be paid. 2016, c. 37, Sched. 26, s. 9. Section Amendments with date in force (d/m/y) 2011, c. 15, s. 53 - 01/06/2011 2016, c. 37, Sched. 26, s. 9 - 08/12/2016 ______________