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
This Regulation sets special tax-payment and filing rules for municipal electricity utilities that must make payments under section 93 of the Act.
Canada — Ontario
1 provisions
This provision sets refund rules for certain gasoline tax situations, requires refund applications and supporting records, and creates special exemption and retailer authorization rules for exempt fuel purchases.
Canada — Ontario
1 provisions
The prescribed notice must be the Ontario Government’s English or French carbon tax transparency sticker, and it must be placed on the gasoline pump in a prominent, visible spot. If it is removed or defaced, the requirements must be followed again as soon as possible.
Canada — Ontario
1 provisions
This provision sets the rules for fuel-tax refunds, including who may apply, when refunds are allowed, what documents are needed, and when refunds must be repaid or are not allowed.
Canada — Ontario
2 provisions
This provision sets out rules for vacant-property tax rebates, including who qualifies, how rebate amounts are calculated, when applications and payments are handled, and special rules for certain municipalities.
Canada — Ontario
1 provisions
This Regulation sets definitions and exemption rules for certain land conveyances involving family farms or family businesses, and it requires approved forms and filing when an exemption is claimed.
Canada — Ontario
1 provisions
Certain payers must deduct or withhold an amount from payments covered by subsection 153(1) and remit it to the Ontario Minister, using the CRA-listed document or publication that applies for the taxation year.
Canada — Ontario
1 provisions
The prescribed amount for subsections 323(1) to (5) of the Act is $75 per year.
Canada — Ontario
1 provisions
The Canada Revenue Agency may administer and enforce most Act and regulation provisions after April 2, 2008 if the section 98.1 agreement is in effect, but it is barred from administering or enforcing several listed provisions and from exercising certain Minister or Director powers.
Canada — Ontario
5 provisions
This provision defines key terms, gives regulation-making powers, requires assessment-corporation notices to be in writing and properly delivered, and sets out a religious-organization land exemption framework.
Canada — Ontario
1 provisions
This regulation defines tobacco product terms and sets permit, marking, tax collection, reporting, and exemption rules for wholesalers, collectors, dealers, and certain purchasers.
Canada — Ontario
1 provisions
This provision lists the information that must be provided for a property under paragraph 4 of subsection 365.1(5) of the Act.