Esheria Regulatory Atlas

Tax law in Canada — Ontario

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

  Education Act, R.S.O. 1990, c. E.2

  22 provisions

  This part sets the Act’s purpose and defines key education terms such as board, bullying, Minister, school, pupil, teacher, and school year.

  Act or statute Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  This provision prescribes annexed areas, keeps specified Oro-Medonte real property in township ownership after the effective date, and phases in Barrie-related property tax increases for certain annexed properties.

  Regulation Open & Chat

• Canada — Ontario

  TAX INCENTIVE FOR INVESTING IN ONTARIO JOBS AND OPPORTUNITY BONDS

  1 provisions

  Corporations can get a tax incentive for Ontario Jobs and Opportunity Bond interest, and brokers/dealers and the Authority must file information returns with the Minister.

  Regulation Open & Chat

• Canada — Ontario

  INTEREST ON TAX REFUNDS

  1 provisions

  Interest must be paid or applied on certain tax refunds, rebates, and overpayments, using the prescribed rate, subject to timing rules and a $1 minimum.

  Regulation Open & Chat

• Canada — Ontario

  Mining Tax Act, R.S.O. 1990, c. M.15

  3 provisions

  This provision defines key mining tax terms and sets the basic rules for paying Ontario mining tax, including monthly instalments, timing, exemptions, and deduction limits.

  Act or statute Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  The provision sets the preferential share amount at $200,000 for estates of persons who die before March 1, 2021, and $350,000 for estates of persons who die on or after that date. It also prescribes tax-free savings accounts as plans for Part III purposes.

  Regulation Open & Chat

• Canada — Ontario

  Community Small Business Investment Funds Act, 1992, S.O. 1992, c. 18

  5 provisions

  The Minister keeps a public register of investment corporations, and employee organizations can apply to register qualifying corporations as labour sponsored investment fund corporations.

  Act or statute Open & Chat

• Canada — Ontario

  CONTINGENCY FEE AGREEMENTS

  1 provisions

  This provision limits contingency fees, requires some client funds to be held in trust, and sets extra approval and disclosure rules for certain agreements.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  3 provisions

  This provision defines some rental-housing terms and sets rules for rent-related exemptions, notices, receipts, rent abatements, and tenant access to application materials.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  A business may file a unified form for certain Ontario filings, but if it does, it must include the required information and is responsible for its accuracy and completeness.

  Regulation Open & Chat

• Canada — Ontario

  TAX PAYABLE UNDER SUBSECTION 2 (2.1) OF THE ACT BY FOREIGN ENTITIES AND TAXABLE TRUSTEES

  1 provisions

  This regulation sets an alternate land transfer tax rate, lists exemptions, and allows the Minister to rebate tax in specific cases.

  Regulation Open & Chat

• Canada — Ontario

  LAMPS - USE OF FLASHING RED, GREEN OR BLUE LIGHTS

  1 provisions

  This regulation defines “municipal emergency plan” and lists certain vehicles and volunteer medical responders that may use flashing red, blue, or green lights. Volunteer medical responders using green lights must carry membership ID and show it for inspection on demand.

  Regulation Open & Chat