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 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 provision says which entities are prescribed as conservation bodies for a specific definition in the Act.
Canada — Ontario
1 provisions
This Regulation applies to corporations that must make certain payments under the Act and sets rules for calculating those payments, filing returns, and related tax treatment.
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.
Canada — Ontario
1 provisions
This regulation defines key education-program terms and sets conditions for qualifying work placements and eligible expenditures for the co-operative education tax credit.
Canada — Ontario
1 provisions
The regulation exempts certain life lease interest acquisitions and reversions from the Act, and allows refunds in some cases if applications are filed by the stated deadline.
Canada — Ontario
1 provisions
For sections 204 to 214 of the Act, the commercial and industrial classes are treated as the business property classes.
Canada — Ontario
1 provisions
This Act lets the city pass by-laws about certain special services and tax adjustments, and gives the council and transition board specific powers for drainage and transitional matters.
Canada — Ontario
1 provisions
This Act defines key terms and sets out when provincial property-related payments may be made to municipalities, while barring municipalities from taxing provincial property or the Crown under this Act.
Canada — Ontario
1 provisions
Licensed retail outlets that sell gasoline at pumps must get the prescribed notice from the Minister and post it on each pump, unless the outlet is on a reserve or certain Indian Settlement land.
Canada — Ontario
1 provisions
No tax is payable under the Act for certain land conveyances or beneficial-interest transfers to specified hospitals when the transfer comes from another hospital and happens as part of an amalgamation, program closure, or program transfer.
Canada — Ontario
1 provisions
A municipality does not have to pay tax under the Act when it acquires land under a transfer order made under section 2 of the Municipal Water and Sewage Transfer Act, 1997.
Canada — Ontario
1 provisions
This provision defines when land qualifies as an “eligible theatre.” It must be used as a theatre, have at least 1,000 seats, and be used predominantly for live drama, comedy, music, or dance during the taxation year, subject to listed exclusions.
Canada — Ontario
13 provisions
This provision sets out electricity-sector purposes, definitions, and several IESO rules, including French-language information duties, market fairness, and board oversight.
Canada — Ontario
1 provisions
Estate representatives must file a prescribed return with the Minister and update it when required.
Canada — Ontario
1 provisions
This provision lets the Minister allow certain tobacco tax refunds, but only if the stated conditions are met and no listed exception applies.
Canada — Ontario
1 provisions
This regulation sets disclosure deadlines before action, mediation steps, rules for calculating accident-related income losses, conditions for proving serious impairment, prescribed deductible amounts, and when a court must order periodic payment of damages.
Canada — Ontario
2 provisions
This Part sets out how the Crown and Ontario Power Generation Inc. must make payments to the Fair Hydro Trust, how the Trust must apply those amounts, and limits further funding obligations.
Canada — Ontario
2 provisions
This Act sets out the Ministry of Revenue’s structure, the Minister’s powers, and rules for information sharing, delegation, collections, grants, and related notices.