Tax law in Canada — Ontario | Esheria Regulatory Atlas

Esheria Regulatory Atlas

Tax law in Canada — Ontario

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

820 matching statutes

  • Canada — Ontario

    Mining Act, R.S.O. 1990, c. M.14

    10 provisions

    This part sets up mining lands administration in Ontario, creates registries and an electronic system, limits prospecting without a prospector’s licence on Crown-mineral land, and gives the Minister and recorders specific powers and duties.

    Act or statute Open & Chat
  • Canada — Ontario

    GENERAL

    1 provisions

    This provision sets rules for property tax bills, interest, penalties, rebates, deferrals, and related application deadlines.

    Regulation Open & Chat
  • Canada — Ontario

    PROPERTY TAX BILLS

    1 provisions

    This regulation sets out what information property tax bills must contain and how the Schedules may be arranged.

    Regulation Open & Chat
  • Canada — Ontario

    TOBACCO TAX RATES

    1 provisions

    Sets tobacco tax rates for cigarettes and certain other tobacco products using Table 1.

    Regulation Open & Chat
  • Canada — Ontario

    PAYMENTS IN LIEU OF TAXES, DISTRIBUTION

    1 provisions

    Lower-tier municipalities and local municipalities must share eligible payments in lieu of taxes with upper-tier municipalities and school boards, using the formulas and payment schedule in this regulation.

    Regulation Open & Chat
  • Canada — Ontario

    Municipal Act, 2001, S.O. 2001, c. 25

    23 provisions

    This provision defines key municipal terms and says municipal powers are exercised by council, usually by by-law unless another power is given.

    Act or statute Open & Chat
  • Canada — Ontario

    City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A

    19 provisions

    This Act gives the City broad powers to provide services, pass by-laws, and act outside its boundaries in some cases, but it cannot use those powers to impose taxes, grants/loans, or exclusive business rights unless another Act clearly allows it.

    Act or statute Open & Chat
  • Canada — Ontario

    TAX MATTERS - PROPERTY TAX BILLS

    1 provisions

    This regulation sets the required form and content for municipal tax notices and allows some optional layout choices and calculation details.

    Regulation Open & Chat
  • Canada — Ontario

    Tax Increment Financing Act, 2006, S.O. 2006, c. 33 , Sched. Z.7

    1 provisions

    This provision defines key terms and sets rules for applying for tax-increment financing funding, including feasibility study requirements, a 1% municipal cap, reporting by the Municipal Property Assessment Corporation, and ministerial/regulatory powers.

    Act or statute Open & Chat
  • Canada — Ontario

    TAX MATTERS - SPECIAL TAX RATES AND LIMITS

    2 provisions

    This provision sets municipal property tax rules, including prescribed tax ratios, capping formulas, levy adjustments, and when municipalities may pass by-laws on Part IX applications.

    Regulation Open & Chat
  • Canada — Ontario

    TRANSIENT ACCOMMODATION TAX

    1 provisions

    This regulation sets how the City’s transient accommodation tax revenue must be shared with Tourism Toronto, limits some tax impositions, and requires tax items to be shown separately on receipts and invoices.

    Regulation Open & Chat
  • Canada — Ontario

    TRANSIENT ACCOMMODATION TAX

    1 provisions

    This regulation sets rules for a municipal transient accommodation tax, including when it applies, where it cannot be imposed, how municipalities must share revenue with eligible tourism entities, and how providers must show the tax on invoices and receipts.

    Regulation Open & Chat