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

  EXEMPTION(S) - FOR CERTAIN EASEMENTS GRANTED TO OIL OR GAS PIPE LINES

  1 provisions

  Certain conveyances for pipeline easements or rights of way are exempt from the registration tax.

  Regulation Open & Chat

• Canada — Ontario

  DEEMED DISTRICT MUNICIPALITIES (DISTRICT SCHOOL BOARD JURISDICTION) - TAX RATES

  1 provisions

  Several specified areas are deemed to be district municipalities for a tax-related purpose, unless they later become or are included in a municipality.

  Regulation Open & Chat

• Canada — Ontario

  EXEMPTION(S) - FOR CERTAIN CONVEYANCES OF LAND IN THE CITY OF ST. THOMAS

  1 provisions

  The Company is exempt from tax under the Act for certain conveyances of land from the City to the Company in a specified area of St. Thomas, subject to listed exceptions.

  Regulation Open & Chat

• Canada — Ontario

  MUNICIPAL AND SCHOOL CAPITAL FACILITIES - AGREEMENTS AND TAX EXEMPTIONS

  1 provisions

  This regulation defines key terms and limits which municipal capital facilities can be used for tax exemptions and related assistance. It also sets conditions for certain City agreements and allows school boards to exempt certain facilities from taxation.

  Regulation Open & Chat

• Canada — Ontario

  INTERNATIONAL FUEL TAX AGREEMENT

  1 provisions

  This Regulation sets out how IFTA licensees and Ontario licensees are treated for registration, reporting, fees, objections, and licence suspension.

  Regulation Open & Chat

• Canada — Ontario

  TAX MATTERS - DEFINITION OF BUSINESS PROPERTY AND RESIDENTIAL PROPERTY

  1 provisions

  This provision prescribes which classes of real property count for the Act’s definitions of business property and residential property.

  Regulation Open & Chat

• Canada — Ontario

  TAX MATTERS - ELIGIBLE CONVENTION CENTRES

  1 provisions

  The regulation defines what counts as an eligible convention centre and limits it to specified property portions used for convention/trade show activities or related support uses.

  Treaty Open & Chat

• Canada — Ontario

  PRESCRIBED INFORMATION FOR THE PURPOSES OF SECTION 5.0.1

  1 provisions

  This regulation defines key terms and lists information that must be provided for certain transfers or dispositions of agricultural land or land with 1 to 6 single-family residences.

  Regulation Open & Chat

• Canada — Ontario

  PROVINCIAL JUDGES' PENSION PLAN

  3 provisions

  The Minister must make Order in Council 1273/2018 available on request, and the plan must be administered under the Federal Tax Act and Regulations.

  Regulation Open & Chat

• Canada — Ontario

  INTERNATIONAL FUEL TAX AGREEMENT

  1 provisions

  This regulation defines IFTA-related licensee terms and sets registration, reporting, objection, fee, interest, reimbursement, and hearing rules for Ontario and foreign licensees.

  Regulation Open & Chat

• Canada — Ontario

  FEES AND CHARGES - PRIORITY LIEN STATUS

  1 provisions

  Some municipal or local board fees and charges can have priority lien status if they are imposed under the Act and added to the tax roll, including certain utility and business improvement charges.

  Regulation Open & Chat

• Canada — Ontario

  ONTARIO RESEARCH EMPLOYEE STOCK OPTION OVERPAYMENT

  1 provisions

  This regulation sets how to calculate the base interest rate and the interest rates applied to certain Ontario research employee stock option tax overpayments and repayable amounts.

  Regulation Open & Chat

• Canada — Ontario

  SMALL BUSINESS INVESTMENT TAX CREDIT FOR BANKS

  1 provisions

  This provision defines key terms for Ontario’s small business investment tax credit rules and sets conditions for qualifying investments, funds, and businesses.

  Regulation Open & Chat

• Canada — Ontario

  DEEMED DISTRICT MUNICIPALITIES (SCHOOL AUTHORITY JURISDICTION) - TAX RATES

  1 provisions

  Certain district school areas are treated as district municipalities for the stated Act clause, unless and until they become or are included in a municipality.

  Regulation Open & Chat

• Canada — Ontario

  VOTER IDENTIFICATION

  1 provisions

  A person may use certain listed documents as proof of identity and residence, and may complete Form 9 for that purpose.

  Regulation Open & Chat

• Canada — Ontario

  GENERAL

  1 provisions

  This provision sets payment and filing dates for employers, sets interest-rate calculation rules, and gives a tax exemption for certain charitable employers with employees working outside Canada.

  Regulation Open & Chat

• Canada — Ontario

  MUNICIPAL AND SCHOOL CAPITAL FACILITIES - AGREEMENTS AND TAX EXEMPTIONS

  1 provisions

  This Regulation defines key terms and sets which municipal and school capital facilities can qualify for tax exemptions or related assistance.

  Regulation Open & Chat

• Canada — Ontario

  SMALL BEER MANUFACTURERS' TAX CREDIT

  1 provisions

  This Regulation sets the rules and formula for calculating the small beer manufacturers’ tax credit, including the prescribed date for a sales year and the conditions for qualifying sales.

  Regulation Open & Chat

• Canada — Ontario

  CO-OPERATIVE EDUCATION TAX CREDIT

  1 provisions

  This regulation sets the rules for Ontario’s co-operative education tax credit, including who counts as an eligible employer, what counts as a qualifying work placement, what expenditures qualify, and the required certifications and limits.

  Regulation Open & Chat

• Canada — Ontario

  FEES AND CHARGES

  1 provisions

  This regulation limits when municipalities and local boards may impose fees or charges, and in some cases allows only recovery of permit costs or requires refunds and interest.

  Regulation Open & Chat