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

  GENERAL

  5 provisions

  This regulation applies to taxation years ending after December 31, 2008, unless another provision says otherwise.

  Regulation Open & Chat

• Canada — Ontario

  COMMUNITY FOOD PROGRAM DONATION TAX CREDIT FOR FARMERS

  1 provisions

  This Regulation applies to the community food program donation tax credit for farmers and defines “agricultural product.”

  Regulation Open & Chat

• Canada — Ontario

  FARMLAND AND MANAGED FOREST LAND FOR 1998

  1 provisions

  This provision defines “farmland” and “managed forest land” for use under subsection 23(6) of the Act.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  2 provisions

  This provision defines key fuel-tax terms and sets rules for importing, colouring, registering, recording, and reporting fuel-related activity in Ontario.

  Regulation Open & Chat

• Canada — Ontario

  TRANSFER TAX ON MUNICIPAL ELECTRICITY PROPERTY

  1 provisions

  This provision sets transfer-tax percentages and exemptions for certain municipal electricity property transfers, and it requires notice, payment, or security in some cases.

  Regulation Open & Chat

• Canada — Ontario

  OPTIONAL TAX ON VACANT RESIDENTIAL UNITS - DESIGNATED MUNICIPALITIES

  1 provisions

  This provision designates every single-tier municipality and every upper-tier municipality for the purposes of Part IX.1 of the Act.

  Regulation Open & Chat

• Canada — Ontario

  CONSERVATION BODIES

  1 provisions

  This provision says which entities are prescribed as conservation bodies for a specific definition in the Act.

  Regulation Open & Chat

• Canada — Ontario

  PAYMENTS IN LIEU OF CORPORATE TAXES

  1 provisions

  This Regulation applies to corporations that must make certain payments under the Act and sets rules for calculating those payments, filing returns, and related tax treatment.

  Regulation Open & Chat

• Canada — Ontario

  Supporting Manufacturing in St. Thomas Act, 2023, S.O. 2023, c. 1

  1 provisions

  This Act adjusts the St. Thomas–Central Elgin boundary and sets transitional rules for by-laws, plans, taxes, payments, and assistance.

  Act or statute Open & Chat

• Canada — Ontario

  CO-OPERATIVE EDUCATION TAX CREDIT

  1 provisions

  This regulation defines key education-program terms and sets conditions for qualifying work placements and eligible expenditures for the co-operative education tax credit.

  Regulation Open & Chat

• Canada — Ontario

  EXEMPTION(S) - FOR CERTAIN LIFE LEASE INTERESTS

  1 provisions

  The regulation exempts certain life lease interest acquisitions and reversions from the Act, and allows refunds in some cases if applications are filed by the stated deadline.

  Regulation Open & Chat

• Canada — Ontario

  TAX RELATED MATTERS

  1 provisions

  For sections 204 to 214 of the Act, the commercial and industrial classes are treated as the business property classes.

  Regulation Open & Chat