Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
820 matching statutes
Canada — Ontario
1 provisions
The City must establish and use tax ratios and related tax rates by the dates and methods set out here; the County may treat the City differently under listed provisions, and the City has no power to pass, amend, or repeal certain by-laws.
Canada — Ontario
1 provisions
This provision sets allowable tax ratio ranges for different property classes.
Canada — Ontario
1 provisions
This provision sets provincial land tax rates for different property classes and years, and sets a minimum annual tax for certain land.
Canada — Ontario
1 provisions
This Act sets out how property tax is levied, billed, paid, collected, and adjusted for land in non-municipal territory.
Canada — Ontario
1 provisions
This provision designates the Regional Municipality of Peel for section 310 and, if Peel delegates tax-ratio authority to lower-tier municipalities, requires those municipalities to set matching tax rates for local and upper-tier levies.
Canada — Ontario
7 provisions
The provision defines key terms and says purchasers must pay sales tax on taxable goods, taxable services, and admissions, with some rate differences and refund rules.
Canada — Ontario
4 provisions
This provision defines many terms, sets vendor-permit and exemption-certificate rules, and gives the Minister rebate powers for certain motor vehicle tax payments.
Canada — Ontario
1 provisions
A board must levy a single rate for each prescribed property class, and the rates must stay in the same proportion as the school tax rates.
Canada — Ontario
1 provisions
This regulation lets eligible purchasers get rebates or credits for certain qualifying property or services, but it excludes some items and disqualifies claims in specified circumstances.
Canada — Ontario
4 provisions
This part sets Ontario land transfer tax rules, including general tax rates, an extra tax for certain designated land transfers to foreign entities or taxable trustees, exemptions, and filing/statement requirements.
Canada — Ontario
1 provisions
This provision lets certain property tax rates be set higher than otherwise allowed to fund rebates under section 361, and for commercial and industrial classes it requires the increases to be proportionate within each class group.
Canada — Ontario
1 provisions
This regulation sets tax rates for certain railway and electrical corridor land and requires eligible local municipalities to distribute section 315 taxes to upper-tier municipalities in four instalments on set dates.