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.
820 matching statutes
Canada — Ontario
1 provisions
This provision prescribes what counts as a housing unit, what is included in municipal tax, how a principal residence is designated, and several tax-credit values and references.
Canada — Ontario
1 provisions
For 2019, the vacant unit rebate is set at 15% for eligible commercial or landfill properties and 17.5% for eligible industrial properties.
Canada — Ontario
3 provisions
Vendors generally must collect and remit tax, and eligible G-permit holders may buy certain items free of tax if they follow the notice rules.
Canada — Ontario
1 provisions
This Act sets rules for local roads areas, including how boards are formed, how meetings and votes work, how taxes are billed and collected, and how unpaid taxes can lead to penalties or forfeiture.
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 regulation sets tax ratios for property classes in local roads areas, including specific rules for before 2023, for 2023, and for years after 2023.
Canada — Ontario
1 provisions
This provision requires fuel importers, collectors, exporters, manufacturers, and certain transport operators to file returns, remit tax, keep records, and meet registration and reporting rules.
Canada — Ontario
1 provisions
This Act lets the Minister designate municipalities and businesses, calculate attributable commercial assessment, and require designated businesses to provide employee-residence lists.
Canada — Ontario
1 provisions
Employers and certain payors must deduct or withhold prescribed amounts from remuneration payments and remit some amounts to the Receiver General for Canada.
Canada — Ontario
5 provisions
This part sets fuel tax rules, registration requirements, and fuel-use restrictions, and it creates offences and fines for non-compliance.
Canada — Ontario
4 provisions
This provision defines key fuel-tax terms and sets tax rates, registration, collection, remittance, and offence rules for gasoline and aviation fuel.
Canada — Ontario
1 provisions
The Minister may refund certain tobacco tax amounts to a collector or exporter if the stated conditions are met.
Canada — Ontario
1 provisions
The regulation sets transition-ratio rules for Ontario municipalities and property classes.
Canada — Ontario
1 provisions
This regulation sets school-purpose tax rates for certain railway rights-of-way and electrical corridors on specified land in listed Ontario geographic areas.
Canada — Ontario
1 provisions
This regulation sets a $7,000 prescribed annual gross income threshold and tells the Director how to determine a farming business applicant’s annual gross income; applicants must provide tax returns or other requested records when asked.
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 rules for Toronto tax sales, including required documents, tender and auction procedures, deadlines, and when deposits may be forfeited.
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
1 provisions
Operators who collect tax in a month must file a return and remit the collected tax to the Minister by the 23rd day after month-end.
Canada — Ontario
1 provisions
This Act taxes bets placed in Ontario and requires operators to collect, remit, report, and keep records for that tax.