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

  3 provisions

  This provision defines some rental-housing terms and sets rules for rent-related exemptions, notices, receipts, rent abatements, and tenant access to application materials.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  A business may file a unified form for certain Ontario filings, but if it does, it must include the required information and is responsible for its accuracy and completeness.

  Regulation Open & Chat

• Canada — Ontario

  TAX PAYABLE UNDER SUBSECTION 2 (2.1) OF THE ACT BY FOREIGN ENTITIES AND TAXABLE TRUSTEES

  1 provisions

  This regulation sets an alternate land transfer tax rate, lists exemptions, and allows the Minister to rebate tax in specific cases.

  Regulation Open & Chat

• Canada — Ontario

  LAMPS - USE OF FLASHING RED, GREEN OR BLUE LIGHTS

  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.

  Regulation Open & Chat

• Canada — Ontario

  PAYMENTS IN LIEU OF CORPORATE TAXES - MUNICIPAL ELECTRICITY UTILITIES

  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.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  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.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  The prescribed notice must be the Ontario Government’s English or French carbon tax transparency sticker, and it must be placed on the gasoline pump in a prominent, visible spot. If it is removed or defaced, the requirements must be followed again as soon as possible.

  Regulation Open & Chat

• Canada — Ontario

  REFUNDS

  1 provisions

  This provision sets the rules for fuel-tax refunds, including who may apply, when refunds are allowed, what documents are needed, and when refunds must be repaid or are not allowed.

  Regulation Open & Chat

• Canada — Ontario

  TAX MATTERS - VACANT UNIT REBATE

  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.

  Regulation Open & Chat

• Canada — Ontario

  EXEMPTION(S) - FOR CERTAIN CONVEYANCES OF FAMILY FARMS OR FAMILY BUSINESSES

  1 provisions

  This Regulation sets definitions and exemption rules for certain land conveyances involving family farms or family businesses, and it requires approved forms and filing when an exemption is claimed.

  Regulation Open & Chat

• Canada — Ontario

  WITHHOLDING TAX

  1 provisions

  Certain payers must deduct or withhold an amount from payments covered by subsection 153(1) and remit it to the Ontario Minister, using the CRA-listed document or publication that applies for the taxation year.

  Regulation Open & Chat

• Canada — Ontario

  TAX MATTERS - UNIVERSITIES AND OTHER INSTITUTIONS

  1 provisions

  The prescribed amount for subsections 323(1) to (5) of the Act is $75 per year.

  Regulation Open & Chat

• Canada — Ontario

  PROVISIONS PRESCRIBED FOR THE PURPOSES OF AN AGREEMENT UNDER SECTION 98.1 OF THE ACT

  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.

  Regulation Open & Chat

• Canada — Ontario

  Assessment Act, R.S.O. 1990, c. A.31

  5 provisions

  This provision defines key terms, gives regulation-making powers, requires assessment-corporation notices to be in writing and properly delivered, and sets out a religious-organization land exemption framework.

  Act or statute Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  This regulation defines tobacco product terms and sets permit, marking, tax collection, reporting, and exemption rules for wholesalers, collectors, dealers, and certain purchasers.

  Regulation Open & Chat

• Canada — Ontario

  TAX MATTERS - NOTICE UNDER SUBSECTION 365.1 (5) OF THE ACT

  1 provisions

  This provision lists the information that must be provided for a property under paragraph 4 of subsection 365.1(5) of the Act.

  Regulation Open & Chat

• 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