Esheria Regulatory Atlas
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.
265 matching statutes
Canada — Ontario
2 provisions
Sets 2026 school tax rates for several property classes, including residential, farm/managed forests, aggregate extraction, business property, and payments in lieu of taxes.
Canada — Ontario
1 provisions
This Regulation sets the procedures for municipal tax sales by public tender or public auction, including advertising, deposits, deadlines, rejection rules, and registration steps.
Canada — Ontario
7 provisions
The provision defines several oil-and-gas tax terms and lets corporations deduct certain amounts when calculating income, including a deduction under section 103 for oil or gas operations.
Canada — Ontario
1 provisions
This Regulation gives a tax exemption for certain land transfers involving registered charities, if the listed conditions are met.
Canada — Ontario
8 provisions
The Act defines key tobacco terms, sets consumer tax rates, and requires retailers and wholesalers to collect, remit, and invoice tobacco tax where applicable.
Canada — Ontario
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.
Canada — Ontario
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.
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 regulation sets an alternate land transfer tax rate, lists exemptions, and allows the Minister to rebate tax in specific cases.
Canada — Ontario
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.
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
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
4 provisions
This part defines key terms for the employer health tax and says every employer must pay Ontario tax calculated under the Act.
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
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.
Canada — Ontario
3 provisions
This part of the Act sets out taxes on beer, wine, and spirits, including who must pay, when collectors must collect and remit, and several exemptions and special rates.
Canada — Ontario
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.
Canada — Ontario
1 provisions
This provision designates every single-tier municipality and every upper-tier municipality for the purposes of Part IX.1 of the Act.
Canada — Ontario
1 provisions
This Act adjusts the St. Thomas–Central Elgin boundary and sets transitional rules for by-laws, plans, taxes, payments, and assistance.