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Ministry of Revenue Act

R.S.O. 1990, CHAPTER M.33

Historical version for the period December 16, 2004 to December 11, 2005.

Amended by: 2002, c. 22, s. 140; 2004, c. 31, Sched. 24.

Definitions

1.In this Act,

“Minister” means the Minister of Revenue; (“ministre”)

“Ministry” means the Ministry of Revenue. (“ministère”) R.S.O. 1990, c. M.33, s. 1.

Ministry continued

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

Minister to have charge

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

Administration of Acts

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

Deputy Minister

5.(1)The Lieutenant Governor in Council shall appoint a Deputy Minister of Revenue as deputy head of the Ministry. R.S.O. 1990, c. M.33, s. 5 (1).

Deputy Minister’s duties

(2)Under the direction of the Minister, the Deputy Minister of Revenue shall perform such duties as the Minister may assign to him or her. R.S.O. 1990, c. M.33, s. 5 (2).

Officers and employees

6.There shall be appointed under the Public Service Act such other employees as the Minister considers necessary for the proper conduct of the business of the Ministry. R.S.O. 1990, c. M.33, s. 6.

Delegation of powers and duties

7.(1)Where, under this or any other Act, a power is granted to or vested in or a duty is imposed upon the Minister, the Minister may delegate in writing that power or the obligation to perform that duty to the Deputy Minister or to any officer or employee of the Ministry, subject to the conditions set out in the delegation. R.S.O. 1990, c. M.33, s. 7 (1).

Deeds and contracts

(2)Despite section 6 of the Executive Council Act, a deed or contract signed by a person empowered to do so under a delegation made under subsection (1) has the same effect as if signed by the Minister. R.S.O. 1990, c. M.33, s. 7 (2).

Protection from personal liability

8.(1)No action or other proceeding for damages shall be instituted against the Deputy Minister, any officer or employee of the Ministry or anyone acting under the authority of the Minister or the Deputy Minister for any act done in good faith in the execution or intended execution of the person’s duty or for any alleged neglect or default in the execution in good faith of the person’s duty. R.S.O. 1990, c. M.33, s. 8 (1).

Crown liability

(2)Despite subsections 5 (2) and (4) of the Proceedings Against the Crown Act, subsection (1) does not relieve the Crown of liability in respect of a tort committed by a person mentioned in subsection (1) to which it would otherwise be subject. R.S.O. 1990, c. M.33, s. 8 (2).

Seal

9.(1)The Lieutenant Governor in Council may authorize a seal for the Minister. R.S.O. 1990, c. M.33, s. 9 (1).

Idem

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

Facsimile signature

10.(1)The Minister or Deputy Minister may authorize the use of a facsimile of his or her signature on any document except an affidavit or statutory declaration. R.S.O. 1990, c. M.33, s. 10 (1).

Idem

(2)A facsimile of the signature of the Minister or the Deputy Minister affixed to a document under an authorization made under subsection (1) shall be deemed to be the signature of the Minister or the Deputy Minister, as the case may be. R.S.O. 1990, c. M.33, s. 10 (2).

Remission of taxes, fees and penalties

11.(1)In this section,

“penalty” includes any forfeiture or pecuniary penalty imposed or authorized to be imposed by any Act of the Legislature for any contravention of the laws relating to the collection of the revenue or to the management of any public work producing toll or revenue, despite the fact that part of such forfeiture or penalty is payable to any other person; (“pénalité”)

“tax” includes any tax, interest, impost, duty or toll payable to Her Majesty, imposed or authorized to be imposed by any Act of the Legislature. (“impôt”) R.S.O. 1990, c. M.33, s. 11 (1).

Same

(2)Despite any other Act, the Lieutenant Governor in Council, on the recommendation of the Minister, may, if he or she considers it in the public interest, remit any tax, fee or penalty. R.S.O. 1990, c. M.33, s. 11 (2).

Same

(3)A remission under this section may be total or partial, conditional or unconditional, and may be granted,

(a) before, after or pending any suit or proceeding for the recovery of the tax, fee or penalty in respect of which it is granted;

(b) before or after any payment thereof has been made or enforced by process or execution; or

(c) in the case of a tax or fee, in any particular case or class of case and before the liability therefor arises. R.S.O. 1990, c. M.33, s. 11 (3).

Form of remission

(4)A remission under this section may be granted,

(a) by forbearing to institute a suit or proceeding for the recovery of the tax, fee or penalty in respect of which the remission is granted;

(b) by delaying, staying or discontinuing any suit or proceeding already instituted;

(c) by forbearing to enforce, staying or abandoning any execution or process upon any judgment;

(d) by the entry of satisfaction upon any judgment; or

(e) by repaying any sum of money paid to or recovered by the Minister for the tax, fee or penalty. R.S.O. 1990, c. M.33, s. 11 (4).

Conditional remission

(5)Where a remission is granted under this section subject to a condition and the condition is not performed, the tax, fee or penalty remitted or to be remitted may be collected or all proceedings may be had as if there had been no remission. R.S.O. 1990, c. M.33, s. 11 (5).

Effect of conditional remission

(6)A conditional remission, upon performance of the condition, and an unconditional remission, have effect as if the remission was made after the tax, fee or penalty in respect of which it was granted had been sued for and recovered. R.S.O. 1990, c. M.33, s. 11 (6).

Payments

(7)Remissions granted under this or any other Act may be paid out of the Consolidated Revenue Fund. R.S.O. 1990, c. M.33, s. 11 (7).

Report

(8)A statement of each remission of $1,000 or more granted under this section shall be reported to the Legislature in the public accounts. R.S.O. 1990, c. M.33, s. 11 (8).

Remission has effect of pardon

(9)Where a penalty imposed by any law relating to the revenue has been wholly and unconditionally remitted under this section, the remission has the effect of a pardon for the offence for which the penalty was incurred, and thereafter the offence has no legal effect prejudicial to the person to whom the remission was granted. R.S.O. 1990, c. M.33, s. 11 (9).

Cancellation of remission

(10) Order in Council number 962/2002, made on April 2, 2002 by the Lieutenant Governor in Council under this section, is hereby revoked and the remission of taxes that was granted by the Order in Council to the Toronto Blue Jays Baseball Club and to Ontario teams other than the Toronto Blue Jays Baseball Club that are members of a professional sports league shall be deemed not to have been granted. 2002, c. 22, s. 140.

Remission of recoverable grants

12. (1)In this section,

“recoverable grant” means any grant, amount in excess of any grant, increment, amount in excess of any increment, monthly benefit, amount in excess of any monthly benefit, tax credit and interest that is required to be paid or repaid by the recipient to Her Majesty under any of the Acts administered by the Minister. R.S.O. 1990, c. M.33, s. 12 (1).

Same

(2)Despite any other Act, the Lieutenant Governor in Council, on the recommendation of the Minister, may, if he or she considers it in the public interest, remit any recoverable grant. R.S.O. 1990, c. M.33, s. 12 (2).

Same

(3)A remission under this section may be total or partial, conditional or unconditional, and may be granted,

(a) before, after or pending any suit or proceeding for the recovery of the recoverable grant in respect of which it is granted;

(b) before or after any payment or repayment thereof has been made or enforced by process or execution; or

(c) in any particular case or class of case, before the liability for repayment of the recoverable grant arises. R.S.O. 1990, c. M.33, s. 12 (3).

Form of remission

(4)A remission under this section may be granted,

(a) by forbearing to institute a suit or proceeding for recovery of the recoverable grant;

(b) by delaying, staying or discontinuing any suit or proceeding already instituted;

(c) by forbearing to enforce, staying or abandoning any execution or process upon any judgment;

(d) by the entry of satisfaction upon any judgment; or

(e) by repaying any sum of money paid to or recovered by the Minister in satisfaction of the recoverable grant. R.S.O. 1990, c. M.33, s. 12 (4).

Conditional remission

(5)Where a remission is granted under this section subject to a condition and the condition is not performed, the recoverable grant may be recovered or all proceedings may be had as if there had been no remission. R.S.O. 1990, c. M.33, s. 12 (5).

Effect of conditional remission

(6)A conditional remission, upon the performance of the condition, and an unconditional remission have effect as if the remission was made after the recoverable grant in respect of which it was granted had been sued for and recovered. R.S.O. 1990, c. M.33, s. 12 (6).

Payment

(7)Remissions granted under this or any other Act may be paid out of the Consolidated Revenue Fund. R.S.O. 1990, c. M.33, s. 12 (7).

Report

(8)A statement of each remission of $1,000 or more granted under this section shall be reported to the Legislature in the public accounts. R.S.O. 1990, c. M.33, s. 12 (8).

Regulations

13.The Lieutenant Governor in Council may make regulations,

(a) authorizing or requiring the Deputy Minister of Revenue or any officer of the Ministry to exercise any power or perform any duty conferred or imposed upon the Minister by this or any Act;

(b) respecting any matter necessary or advisable to carry out effectively the intent and purpose of this Act. R.S.O. 1990, c. M.33, s. 13.

Reciprocal provision of information

14.Despite any other Act, the Minister may communicate or allow to be communicated information obtained under an Act that he or she administers to a person employed by any government, or may allow such a person to inspect written statements made under any such Act if,

(a) the government who employs the person agrees to provide similar information and written statements to the Minister on a reciprocal basis; and

(b) the information and written statements will not be used by that government for any purpose other than the administration or enforcement of a law that imposes a tax or confers a benefit. R.S.O. 1990, c. M.33, s. 14.

Minister may withhold tax refunds

15. Despite the provisions of any other Act, if a person who is entitled to a refund on account of tax, interest or penalties under any Act administered by the Minister has failed to deliver one or more returns under any Act or Acts administered by the Minister, the Minister may withhold payment of the refund until such time as the Minister is satisfied that the person has delivered the return or returns. 2004, c. 31, Sched. 24, s. 1.

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