O. Reg. 442/95: GENERAL

Business Regulation Reform Act, 1994
Loi de 1994 portant réforme de la réglementation des entreprises

ONTARIO REGULATION 442/95

Amended to O. Reg. 25/03

GENERAL

Historical version for the period February 5, 2003 to April 21, 2005.

This Regulation is made in English only.

Designation of Acts

1. The following Acts are designated for the purpose of the Act:

1. The Business Names Act.

1.1 The Corporations Tax Act.

2. The Employer Health Tax Act.

3. The Retail Sales Tax Act.

4. The Workplace Safety and Insurance Act, 1997. O. Reg. 442/95, s. 1; O. Reg. 25/03, s. 1.

Unified Form

2. (1) In accordance with this Regulation, a business may file a unified form with the Minister responsible for the administration of section 7 of the Act to,

(a) register a name or an amendment or cancellation of a registration under the Business Names Act;

(b) respond to a request for information made by the Minister of Finance under section 40 of the Employer Health Tax Act;

(c) apply under the Retail Sales Tax Act for a permit to transact business in Ontario as a vendor;

(d) comply with the requirements of section 75 of the Workplace Safety and Insurance Act, 1997; or

(e) record a change in information that is required to be filed under the Corporations Tax Act, the Employer Health Tax Act, or the Retail Sales Tax Act. O. Reg. 442/95, s. 2 (1); O. Reg. 25/03, s. 2 (1-3).

(2) Subject to subsections (3) and (4), a business that files a unified form in accordance with this Regulation is not required to,

(a) complete a form to register a name or an amendment or cancellation of a registration under the Business Names Act;

(b) complete an application to register with the Minister of Finance as a taxpayer liable to pay tax under the Employer Health Tax Act;

(c) complete an application under the Retail Sales Tax Act for a permit to transact business in Ontario as a vendor;

(d) comply with the requirements of section 75 of the Workplace Safety and Insurance Act, 1997; or

(e) complete a form to record a change in information filed under the Corporations Tax Act, the Employer Health Tax Act or the Retail Sales Tax Act. O. Reg. 442/95, s. 2 (2); O. Reg. 25/03, s. 2 (4-7).

(3) The Minister responsible for a designated Act other than the Workplace Safety and Insurance Act, 1997 may require a business that files a unified form in accordance with this Regulation to provide such additional information that the Minister requires for the purpose of filing under the designated Act. O. Reg. 442/95, s. 2 (3); O. Reg. 25/03, s. 2 (8).

(4) The Workplace Safety and Insurance Board may require a business that files a unified form in accordance with this Regulation to provide such additional information that the Board requires for the purposes of the Workplace Safety and Insurance Act, 1997. O. Reg. 25/03, s. 2 (9).

(5) A business that files a unified form to file under a designated Act shall include in the form,

(a) all information that the Minister responsible for the administration of section 7 of the Act specifies for the purpose of determining the designated Acts under which the filing is made; and

(b) the following information if it is required under the designated Act:

1. The legal name of the business and the name of the person, if any, filing on behalf of the business.

2. The name under which the business operates, if it is not the legal name of the business.

3. An indication whether the business is a sole proprietorship, general partnership, corporation or other type of ownership.

4. The name, home address and home telephone number of,

i. the sole proprietor, if the business is a sole proprietorship,

ii. the partners who are individuals, if the business is a partnership, and

iii. an officer, if the business is a corporation.

5. An indication whether the business has more than one business location.

6. The address of the principal place of business, the address of the head office and the mailing address of the business.

7. The telephone and fax number for the principal place of business of the business.

8. If the business is a corporation, its Ontario corporation number and the jurisdiction where it was incorporated.

9. The business number assigned to the business for the purpose of the Income Tax Act (Canada) and the Excise Tax Act (Canada).

10. The date on which the business started operating.

11. If the business has purchased another business before filing, the name under which the other business operated.

12. If the business is seasonal, the periods during which it operates.

13. The employer account number assigned to the business by the Minister of National Revenue (Canada).

14. The dates on which the employees and contractors of the business started work, the estimated annual gross payroll of the business and if the business is seasonal, the payroll periods.

15. An indication whether the business is an employer that,

i. does not ordinarily maintain a permanent establishment in Ontario but will establish a permanent establishment in Ontario for a period not exceeding 24 months, or

ii. contracts or does business with an employer described in subparagraph i.

16. If there has been a change in ownership of the business before the filing, the nature of the change.

17. If the business has an annual income of more than $40,000 and is a sole proprietorship or a general partnership,

i. the social insurance number of the sole proprietor or a partner, if any, who is an individual,

ii. the employer health tax number of the business if it has been assigned, and

iii. the primary source of income of the business.

18. The business activity, including a description of the products and services to be sold and whether the business will be operated on a full-time or part-time basis.

19. The business identification number assigned to the registration for the purposes of the Business Names Act. O. Reg. 442/95, s. 2 (5); O. Reg. 25/03, s. 2 (10).

(6) A business that files a unified form to file under a designated Act is responsible for the accuracy and completeness of the information contained in the form. O. Reg. 442/95, s. 2 (6).

(7) If a business files a unified form but is not required to file under a designated Act,

(a) the business is not required to set out the information related to the designated Act; and

(b) the Minister responsible for the administration of section 7 of the Act may omit the information related to the designated Act from any document or report or copy of them concerning the filing. O. Reg. 442/95, s. 2 (7).

(8) Despite subsection (5), the Minister responsible for the administration of section 7 of the Act may accept for filing a form that does not comply with the requirements of that subsection, but the business shall be deemed not to have complied with that subsection until all of the requirements are satisfied. O. Reg. 442/95, s. 2 (8).

Filing Format

3. (1) A business may file a unified form in an electronic format to file under a designated Act if,

(a) the Minister responsible for the administration of section 10 of the Act has approved the electronic format of the form; and

(b) the business enters the form by direct electronic transmission into a system and at a place approved by the Minister. O. Reg. 442/95, s. 3 (1).

(2) A business that files a unified form in an electronic format under subsection (1) is not required to sign the form by electronic signature or by signature copied or reproduced in any other manner. O. Reg. 442/95, s. 3 (2).

(3) The Minister responsible for the administration of section 10 of the Act may authorize the discontinuance or destruction of any paper, microfilm or other copies of information that a business has filed under the Act or a designated Act if the Minister or the Minister responsible for the administration of a designated Act who is authorized to receive the information has created an electronic record of it. O. Reg. 442/95, s. 3 (3).

Business Identifier

4. (1) The Minister responsible for the administration of section 8 of the Act may require a business to use the business number assigned to it by the Minister of National Revenue (Canada) for the purpose of the Income Tax Act (Canada) and the Excise Tax Act (Canada) if the business,

(a) files a form to file under a designated Act; or

(b) inquires about a record of a filing under a designated Act. O. Reg. 442/95, s. 4 (1).

(2) If a business does not have a business number required by subsection (1) when it files a form to file under a designated Act, the Minister responsible for the administration of section 8 of the Act shall,

(a) request a number from the Minister of National Revenue (Canada); or

(b) if authorized to do so by the Minister of National Revenue (Canada), assign a number in the manner prescribed by the Minister of National Revenue (Canada). O. Reg. 442/95, s. 4 (2).

(3) If a business has a business number under this section and files a form to file under a designated Act other than the Workplace Safety and Insurance Act, 1997, the Minister responsible for the designated Act may discontinue any other system of business identification for the filing of the business under a designated Act other than the Workplace Safety and Insurance Act, 1997. O. Reg. 442/95, s. 4 (3); O. Reg. 25/03, s. 3 (1).

(4) If a business has a business number under this section and files a form to file under the Workplace Safety and Insurance Act, 1997, the Workplace Safety and Insurance Board may discontinue any other system of business identification for the filing of the business under that Act. O. Reg. 25/03, s. 3 (2).

Disclosure of Tax Information

5. (1) The Minister responsible for the administration of section 7 of the Act who receives tax information in respect of a business that files a unified form to file under a designated Act shall not disclose the information to any person other than the Minister of Finance, the Minister of National Revenue (Canada) or the business. O. Reg. 442/95, s. 5 (1).

(2) In subsection (1),

“tax information” means information in respect of a business that is required solely for the purpose of the Corporations Tax Act, the Employer Health Tax Act, the Retail Sales Tax Act or all of them. O. Reg. 25/03, s. 4.

Compensation

6. No compensation is payable under section 16 of the Act in respect of any matter pertaining to the Workplace Safety and Insurance Act, 1997. O. Reg. 442/95, s. 6; O. Reg. 25/03, s. 5.

7. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 442/95, s. 7.