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

  GENERAL

  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.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  Corporations must file initial and annual returns, update changes, follow prescribed filing formats, and file special filings when notified; some corporations are exempt.

  Regulation Open & Chat

• Canada — Ontario

  LEVYING AND COLLECTING BY ALTERNATIVE BOARDS

  1 provisions

  The James Bay Lowlands Secondary School Board must carry out certain tax-collection duties for the Moose Factory Island District School Area Board in that board’s jurisdiction.

  Regulation Open & Chat

• Canada — Ontario

  Employer Health Tax Act, R.S.O. 1990, c. E.11

  4 provisions

  This part defines key terms for the employer health tax and says every employer must pay Ontario tax calculated under the Act.

  Act or statute Open & Chat

• Canada — Ontario

  EXEMPTION - CHARITY REORGANIZATION

  1 provisions

  This Regulation gives a tax exemption for certain land transfers involving registered charities, if the listed conditions are met.

  Regulation Open & Chat

• Canada — Ontario

  Tobacco Tax Act, R.S.O. 1990, c. T.10

  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.

  Act or statute Open & Chat

• Canada — Ontario

  PAYMENTS FOR CROWN OCCUPIED SPACE IN TAX EXEMPT PROPERTIES

  1 provisions

  This Regulation lets the Minister of Municipal Affairs and Housing or a Crown agency make payments to a municipality for certain tax-exempt property occupied by the Crown, subject to a cap.

  Regulation Open & Chat

• Canada — Ontario

  PRESCRIBED TAX - INTERNATIONAL BRIDGES

  1 provisions

  This provision sets how to calculate the prescribed amount for certain bridge or tunnel tax years, caps that amount at $40,000, lists two prescribed bridges, and defines the exchange-rate term used for converting American municipal and school taxes.

  Regulation Open & Chat

• Canada — Ontario

  DEEMED ATTACHMENT OF CERTAIN TERRITORY WITHOUT MUNICIPAL ORGANIZATION

  1 provisions

  Certain territory without municipal organization is treated as attached to a municipality for school and provincial land tax purposes if the stated historical conditions are met.

  Regulation Open & Chat

• Canada — Ontario

  TAX INCENTIVE FOR INVESTING IN ONTARIO JOBS AND OPPORTUNITY BONDS

  1 provisions

  This regulation sets out who can get a tax refund linked to Ontario Jobs and Opportunity Bonds, how the refund is calculated, and what applications and information returns must be filed.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  This regulation sets tax-related rules for liquor sales, including when purchasers must pay, when collectors and manufacturers must remit, what returns and records must be kept, and how refunds and interest work.

  Regulation Open & Chat

• Canada — Ontario

  EXEMPTION(S) - FOR CERTAIN ACQUISITIONS UNDER THE TORONTO ISLANDS RESIDENTIAL COMMUNITY STEWARDSHIP ACT, 1993

  1 provisions

  Three named entities are exempt from tax under the Act for specified conveyances or dispositions of land interests.

  Regulation Open & Chat

• Canada — Ontario

  Education Act, R.S.O. 1990, c. E.2

  22 provisions

  This part sets the Act’s purpose and defines key education terms such as board, bullying, Minister, school, pupil, teacher, and school year.

  Act or statute Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  This provision prescribes annexed areas, keeps specified Oro-Medonte real property in township ownership after the effective date, and phases in Barrie-related property tax increases for certain annexed properties.

  Regulation Open & Chat

• Canada — Ontario

  TAX INCENTIVE FOR INVESTING IN ONTARIO JOBS AND OPPORTUNITY BONDS

  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.

  Regulation Open & Chat

• Canada — Ontario

  INTEREST ON TAX REFUNDS

  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.

  Regulation Open & Chat

• Canada — Ontario

  Mining Tax Act, R.S.O. 1990, c. M.15

  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.

  Act or statute Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  The provision sets the preferential share amount at $200,000 for estates of persons who die before March 1, 2021, and $350,000 for estates of persons who die on or after that date. It also prescribes tax-free savings accounts as plans for Part III purposes.

  Regulation Open & Chat

• Canada — Ontario

  Community Small Business Investment Funds Act, 1992, S.O. 1992, c. 18

  5 provisions

  The Minister keeps a public register of investment corporations, and employee organizations can apply to register qualifying corporations as labour sponsored investment fund corporations.

  Act or statute Open & Chat

• Canada — Ontario

  CONTINGENCY FEE AGREEMENTS

  1 provisions

  This provision limits contingency fees, requires some client funds to be held in trust, and sets extra approval and disclosure rules for certain agreements.

  Regulation Open & Chat