Search statutes for “tax” | Esheria

Global legislation search

Search statutes, citations, and provisions

Results are ranked in Elasticsearch, then every title, provision, snippet, right, identity, and canonical link is verified against the matching MongoDB release before display.

Clear filters

Search results

820+ matches

legal-2026.07.26-907

  1. Provision text match · Canada — Ontario · en

    Mining Act, R.S.O. 1990, c. M.14

    unknown Act or statute Part document.segment-9 — Mining Act, R.S.O. 1990, c. M.14 — segment 9

    Mining Act, R.S.O. 1990, c. M.14 — segment 9

    or holder with respect to lands or parts of lands under subsection 183 (3); 23. prescribing, for the purposes of section 187, the amount of tax to be paid for each hectare and prescribing a minimum tax or a method of calculating tax; 24. prescribing classes of instruments and documents that may be filed through transmission by electronic means in such manner

    Topics: appeals, assessment work, closure plans, collection

    Open canonical text → Official source ↗

  2. Provision text match · Canada — Ontario · en

    TAX MATTERS - LIMITATION ON TAX INCREASES IN TERRITORY WITHOUT MUNICIPAL ORGANIZATION

    unknown Regulation Document — TAX MATTERS - LIMITATION ON TAX INCREASES IN TERRITORY WITHOUT MUNICIPAL ORGANIZATION

    TAX MATTERS - LIMITATION ON TAX INCREASES IN TERRITORY WITHOUT MUNICIPAL ORGANIZATION

    Application 1. (1) This Regulation applies with respect to taxes for school purposes on property in the commercial property class, the industrial property class and the multi-residential property class in territory without municipal organization that is not deemed to be attached to a municipality for the purposes of taxation. (2) This Regulation does not app

    Topics: property taxation, tax caps and decreases

    Open canonical text → Official source ↗

  3. Provision text match · Canada — Ontario · en

    Taxation Act, 2007, S.O. 2007, c. 11, Sched. A

    unknown Act or statute Part document.segment-1 — Taxation Act, 2007, S.O. 2007, c. 11, Sched. A — segment 1

    Taxation Act, 2007, S.O. 2007, c. 11, Sched. A — segment 1

    CONTENTS PART I INTERPRETATION AND APPLICATION 1. Interpretation 2. Application PART II INDIVIDUALS — INCOME AND OTHER PERSONAL TAXES Division A — Interpretation and Liability for Tax 3. Definitions 4. Liability for tax Division B — Personal Income Tax Subdivision a — Tax Calculation 5. Personal income tax calculation 6. Basic personal income tax 7. Basic pe

    Topics: Ontario tax calculations, R&D expenditure pools, SR & ED balances, anti-avoidance

    Open canonical text → Official source ↗

  4. Provision text match · Canada — Ontario · en

    GENERAL

    unknown Regulation Document — GENERAL

    GENERAL

    CONTENTS PART I TAX COLLECTION MATTERS 1. Tax bills 2. Delivery of tax bill 3. Errors 4. Interest on unpaid tax 5. Penalty on unpaid tax 6. Costs relating to forfeiture 7. Order of application of amounts collected 8. Application for apportionment of tax PART II REBATES, DEFERRALS, REFUNDS, ETC. 9. Application for cancellation, etc., of tax Tax Deferral for L

    Topics: interest and penalties, tax bill delivery, tax collection, tax deferral

    Open canonical text → Official source ↗

  5. Provision text match · Canada — Ontario · en

    Tax Incentive Zones Act (Pilot Projects), 2002, S.O. 2002, c. 22, Sched. B

    unknown Act or statute Document — Tax Incentive Zones Act (Pilot Projects), 2002, S.O. 2002, c. 22, Sched. B

    Tax Incentive Zones Act (Pilot Projects), 2002, S.O. 2002, c. 22, Sched. B

    CONTENTS 1. Definitions 2. Establishment of tax incentive zones 3. Cancellation of provincial taxes 4. Cancellation of municipal taxes 5. Cancellation of school taxes 6. Cancellation of fees and charges 7. Eligibility 8. Tax incentive agreements 9. Non-compliance with tax incentive agreement 10. Zone administrators 11. Inspections 12. Offence 13. Regulations

    Topics: compliance, inspections, regulatory approvals, tax incentives

    Open canonical text → Official source ↗

  6. Provision text match · Canada — Ontario · en

    PROPERTY TAX BILLS

    unknown Regulation Document — PROPERTY TAX BILLS

    PROPERTY TAX BILLS

    CONTENTS General 1. Application of regulation 2. Tax bills required Tax Bills for All Classes of Property — Schedule 1 3. Identifying information 4. Assessment, municipal tax and education tax information 5. Special charges and credits 6. Current value assessment phase-in adjustment 7. Summary information 8. Instalment and payment information 9. Payment stub

    Topics: billing forms, property tax bills, tax notice content

    Open canonical text → Official source ↗

  7. Provision text match · Canada — Ontario · en

    TRADITIONAL MUNICIPAL TAXES, LIMITS AND COLLECTION

    unknown Regulation Part document.segment-1 — TRADITIONAL MUNICIPAL TAXES, LIMITS AND COLLECTION — segment 1

    TRADITIONAL MUNICIPAL TAXES, LIMITS AND COLLECTION — segment 1

    CONTENTS PART I INTERPRETATION 1. Interpretation PART II TRADITIONAL MUNICIPAL TAXES Tax Ratios — Allowable Ranges (Subsection 275 (6) of the Act) 2. Allowable ranges for tax ratios 2.1 Transition ratio for residual commercial property class 2.2 Transition ratios 2.2.1 Transition ratio for multi-residential property class, higher percentage 2.2.2 Transition

    Topics: assessment, assessment adjustments, levies, property tax rates

    Open canonical text → Official source ↗

  8. Provision text match · Canada — Ontario · en

    TOBACCO TAX RATES

    unknown Regulation Document — TOBACCO TAX RATES

    TOBACCO TAX RATES

    Tax rates 1. (1) Commencing on the day set out in Column 1 of Table 1, tax under the Act in respect of cigarettes and tobacco products other than cigarettes and cigars shall be payable at the following rates: 1. For each cigarette, the tax rate shall be the amount of tax per cigarette set out in Column 2 of Table 1 opposite the day. 2. For each gram or part

    Topics: tobacco taxation

    Open canonical text → Official source ↗

  9. Provision text match · Canada — Ontario · en

    Corporations Tax Act, R.S.O. 1990, c. C.40

    unknown Act or statute Part document.segment-1 — Corporations Tax Act, R.S.O. 1990, c. C.40 — segment 1

    Corporations Tax Act, R.S.O. 1990, c. C.40 — segment 1

    Statutes of Ontario, 2004, chapter 31, Schedule 9, subsection 7 (2). CONTENTS PART I GENERAL Interpretation 1. Interpretation Liability for Taxes 2. Taxes payable 3. How tax to be determined 4. Permanent establishment 5. Avoidance transactions 5.1 Inter-provincial tax avoidance 5.2 Anti-avoidance of provincial tax 5.3 Tax avoidance, special reserves 5.4 Tran

    Topics: anti-avoidance, apprenticeship training, audit and enforcement, benefit plan tax

    Open canonical text → Official source ↗

  10. Provision text match · Canada — Ontario · en

    PAYMENTS IN LIEU OF TAXES, DISTRIBUTION

    unknown Regulation Document — PAYMENTS IN LIEU OF TAXES, DISTRIBUTION

    PAYMENTS IN LIEU OF TAXES, DISTRIBUTION

    . Revoked: O. Reg. 299/25, s. 1. Sharing with Upper-Tier Municipalities 2. (1) This section provides for the sharing of payments in lieu of taxes between a lower-tier municipality and its upper-tier municipality. O. Reg. 382/98, s. 2 (1). (2) A lower-tier municipality that is eligible to receive a payment in lieu of taxes in respect of a property for a year

    Topics: distribution schedules, municipal remittances, payments in lieu of taxes

    Open canonical text → Official source ↗

  11. Provision text match · Canada — Ontario · en

    Municipal Act, 2001, S.O. 2001, c. 25

    unknown Act or statute Part document.segment-15 — Municipal Act, 2001, S.O. 2001, c. 25 — segment 15

    Municipal Act, 2001, S.O. 2001, c. 25 — segment 15

    ication for cancellation, etc. 334 (1) An application to the treasurer of a local municipality for the cancellation, reduction or refund of taxes levied in the year in respect of which the application is made may be made by a person who was overcharged by reason of a gross or manifest error that is a clerical error, the transposition of figures, a typographi

    Topics: administrative penalties, assessment and appeals, audit and oversight, auditing

    Open canonical text → Official source ↗

  12. Provision text match · Canada — Ontario · en

    Dedicated Funding for Public Transportation Act, 2013, S.O. 2013, c. 2, Sched. 3

    unknown Act or statute Document — Dedicated Funding for Public Transportation Act, 2013, S.O. 2013, c. 2, Sched. 3

    Dedicated Funding for Public Transportation Act, 2013, S.O. 2013, c. 2, Sched. 3

    Dedicated portion of gasoline tax 1. (1) A portion of the tax that is paid to Ontario under the Gasoline Tax Act in each fiscal year is dedicated to the provision of grants to municipalities for public transportation. 2013, c. 2, Sched. 3, s. 1 (1). Amount (2) The portion of the tax that is dedicated to that purpose in each fiscal year that begins on or afte

    Topics: gasoline tax allocation, municipal grants

    Open canonical text → Official source ↗

  13. Provision text match · Canada — Ontario · en

    TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS

    unknown Regulation Document — TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS

    TAX MATTERS - VACANT AND EXCESS LAND SUBCLASSES, TAX REDUCTIONS

    1; O. Reg. 490/18, s. 1; O. Reg. 384/19, s. 1; O. Reg. 352/20, s. 1. (2) For the purposes of subsection 313 (1.2) of the Act, for the 2017 taxation year and subsequent taxation years, (a) instead of the tax rate reduction described in paragraph 2 of subsection 313 (1) of the Act, the prescribed range is between 30 and 35 per cent; (b) instead of the tax rat

    Topics: municipal by-law authority, municipal tax reductions, tax rate reduction ranges

    Open canonical text → Official source ↗

  14. Provision text match · Canada — Ontario · en

    City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A

    unknown Act or statute Part document.segment-12 — City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A — segment 12

    City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A — segment 12

    reasing under paragraph 2 of subsection 295 (5) the amount calculated under paragraph 1 of that subsection. 2. In determining the amount of taxes for municipal and school purposes for the year under subsection 291 (1) and the amount of the tenant’s cap under subsection 295 (5), i. the amount to be added under paragraph 2 of subsection 291 (1) shall be the gr

    Topics: administrative penalties, appeals, audit access, audits

    Open canonical text → Official source ↗

  15. Provision text match · Canada — Ontario · en

    TAX MATTERS - PROPERTY TAX BILLS

    unknown Regulation Document — TAX MATTERS - PROPERTY TAX BILLS

    TAX MATTERS - PROPERTY TAX BILLS

    Application of regulation 1. (1) This Regulation sets out the form and content required for tax notices under section 343 of the Act. O. Reg. 301/03, s. 2 (1). (2) A tax notice set out in Schedule 1, 2 or 3 may be provided in English only, in French only or bilingually. O. Reg. 216/15, s. 1. Tax notices required 2. (1) Tax notices for all classes of properti

    Topics: municipal billing, property tax notices, tax calculation

    Open canonical text → Official source ↗

  16. Provision text match · Canada — Ontario · en

    Tax Increment Financing Act, 2006, S.O. 2006, c. 33 , Sched. Z.7

    unknown Act or statute Document — Tax Increment Financing Act, 2006, S.O. 2006, c. 33 , Sched. Z.7

    Tax Increment Financing Act, 2006, S.O. 2006, c. 33 , Sched. Z.7

    Definitions 1. In this Act, “designated project” means a project designated under this Act; (“projet désigné”) “education tax increment” means, in respect of a tax increment finance district, the tax increment in respect of taxes for school purposes or payments in lieu of taxes for school purposes; (“surcroît d’impôts scolaires”) “eligible project” means, (a

    Topics: municipal reporting, project funding, regulatory approvals

    Open canonical text → Official source ↗

  17. Provision text match · Canada — Ontario · en

    INTERIM LEVIES IN TERRITORY WITHOUT MUNICIPAL ORGANIZATION

    unknown Regulation Document — INTERIM LEVIES IN TERRITORY WITHOUT MUNICIPAL ORGANIZATION

    INTERIM LEVIES IN TERRITORY WITHOUT MUNICIPAL ORGANIZATION

    trict”) “levying board” means a board that is required to levy rates under section 257.7 of the Act and section 21.1 of the Provincial Land Tax Act; (“conseil qui prélève les impôts”) “property class” means a class of real property prescribed under Part II of Ontario Regulation 282/98 made under the Assessment Act. (“catégorie de biens”) O. Reg. 388/99, s. 1

    Topics: interim tax rates, property taxation, refunds, tax apportionment

    Open canonical text → Official source ↗

  18. Provision text match · Canada — Ontario · en

    TAX MATTERS - SPECIAL TAX RATES AND LIMITS

    unknown Regulation Part document.segment-1 — TAX MATTERS - SPECIAL TAX RATES AND LIMITS — segment 1

    TAX MATTERS - SPECIAL TAX RATES AND LIMITS — segment 1

    CONTENTS PART I INTERPRETATION 1. Definitions 2. Application PART II DETERMINATION OF TAX RATES IF SUBSECTION 311 (7) OR 312 (7) OF THE ACT APPLIES 3. General tax rate if s. 311 (7) or 312 (7) of the Act applies 4. Municipal levy restriction thresholds 6. Special levy for tax increase 7. Maximum tax ratios for 2004 and subsequent years 8. Maximum tax rates a

    Topics: assessment roll, municipal levies, property tax, property tax rates

    Open canonical text → Official source ↗

  19. Provision text match · Canada — Ontario · en

    TRANSIENT ACCOMMODATION TAX

    unknown Regulation Document — TRANSIENT ACCOMMODATION TAX

    TRANSIENT ACCOMMODATION TAX

    tourism” and “promoting tourism” include the development of tourism products. Application 2. This Regulation applies if the City imposes a tax in respect of the purchase of transient accommodation in the City under section 267 of the Act. Limit re imposition of tax 3. The City is not authorized to impose taxes under section 267 of the Act in respect of the

    Topics: revenue sharing, tourism promotion, transient accommodation

    Open canonical text → Official source ↗

  20. Provision text match · Canada — Ontario · en

    TRANSIENT ACCOMMODATION TAX

    unknown Regulation Document — TRANSIENT ACCOMMODATION TAX

    TRANSIENT ACCOMMODATION TAX

    sm” and “promoting tourism” include the development of tourism products. Application 2. This Regulation applies if a municipality imposes a tax in respect of the purchase of transient accommodation in the municipality under section 400.1 of the Act. Limit re imposition of tax 3. A municipality is not authorized to impose taxes under section 400.1 of the Act

    Topics: municipal accommodation tax, revenue sharing, tourism promotion, transient accommodation

    Open canonical text → Official source ↗
Next results →