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“Federal Act” means the Income Tax Act (Canada); (“loi fédérale”) (...) (3) The tax payable by a taxpayer under this Act or under Part I of the Federal Act means the tax payable (...) section to tax under Part I of the Federal Act shall be read as a reference to tax under this Act; (...) Income Tax Act R (...) that province that imposes a tax similar to the tax imposed under this Act; (“loi de l’impôt sur le revenu”)

of the Income Tax Act (Canada) that are by this Act made applicable for the purposes of this Act, (...) of the Income Tax Act (Canada) that by this Act are made applicable for the purposes of this Act, (...) in Part XVII of the Income Tax Act (Canada) applies for the purposes of this Act unless otherwise provided (...) the Income Tax Act (Canada) means the Minister of National Revenue for the purposes of this Act, (“ministre”) (...) (2) In this Act and in the application of the provisions of the Income Tax Act (Canada) that are

decreases in tax rates (or effective tax rates) in the Corporations Tax Act, the Income Tax Act or both of (...) increases in tax rates under the Corporations Tax Act, the Income Tax Act or both of those Acts if, (a)  (...) Provincial Land Tax Act, 2006 that increases the average tax rate under that Act, as the average tax rates are (...) the Provincial Land Tax Act, 2006 that increases the average tax rate under that Act if the regulation (...) the Provincial Land Tax Act, 2006 that increases the average tax rate under that Act if the regulation

Social Contract Act, 1993, and not subject to tax under Part I of the Income Tax Act (Canada), (...) of the Income Tax Act (Canada) required to be included in the income of a person under that Act. (...) persons who are not subject to tax under Part I of the Income Tax Act (Canada) for the year: 1 (...) exempt throughout the year from tax under Part I of the Income Tax Act (Canada) under any of paragraphs (...) required to be included in the income of a person under the Income Tax Act (Canada) by reason of section

consideration a tax credit under the Income Tax Act, the Taxation Act, 2007 or the Income Tax Act (Canada) allowed (...) to allow a tax credit under the Income Tax Act, the Corporations Tax Act or the Taxation Act, 2007 or to (...) subsection 146.2 (1) of the Income Tax Act (Canada), of a trust governed by a tax-free savings account that (...) to obtaining registration under this Act or the Income Tax Act (Canada); (c) (...) corporation that are required by this Act or by Part X.3 of the Income Tax Act (Canada) to be contained in the

predecessor of that Act, and that is a charity registered under the Income Tax Act (Canada), (...) Corporations Act, 2010 or a predecessor of that Act or under the Canada Not-for-profit Corporations Act or a (...) registered under the Income Tax Act (Canada), (...) (j)  a prescribed donee under the Income Tax Act (Canada), (...) statute that is a registered charity under the Income Tax Act (Canada),

the Corporations Tax Act in this Act shall be deemed to be a reference to that Act as it applied to corporations (...) of the Income Tax Act (Canada) and have not been deducted by the other person under this Act or in the (...) calculation of taxable income of the other person under Part I of the Income Tax Act (Canada), (...) under this Act coincides with the operator’s taxation year for the purposes of the Income Tax Act (Canada) (...) section 261 of the Income Tax Act (Canada) applies for the purposes of this Act with any modifications

“Federal Act” means the Income Tax Act (Canada); (“loi fédérale”) (...) Subdivision a — General Corporate Income Tax, Tax Credits and Surtax 29 (...) corporation’s income for the year as determined for the purposes of Part II of the Corporations Tax Act or the (...) Ontario taxable income for the taxation year if the corporation’s taxable income or taxable income earned in (...) Ontario taxable income for the taxation year if the corporation’s taxable income or taxable income earned in

research relating to the Income Tax Act, the Taxation Act, 2007, the Income Tax Act (Canada), the Immigration (...) benefit program, the Income Tax Act, the Taxation Act, 2007, the Income Tax Act (Canada), the Immigration (...) benefit program under the Income Tax Act, the Taxation Act, 2007 or the Income Tax Act (Canada); or (...) under this Act may be collected under the Provincial Land Tax Act, 2006 as if the amount was tax imposed (...) this Act, the Ontario Works Act, 1997, the Family Benefits Act, the General Welfare Assistance Act and

subsection 6 (1) of the Income Tax Act (Canada) to include in his or her income from an office or employment (...) by section 5 of the Income Tax Act (Canada) to be included in the employee’s income from an office or employment (...) reported to Revenue Canada, Taxation, under the Income Tax Act (Canada) by the employer for the employee in (...) section 6 of that Act, except subsection 6 (1), (3) or (11), to include in his or her income from an office (...) (3) of that Act to be remuneration of the employee for the purposes of section 5 of that Act, or (c) 

charitable organization registered under the Income Tax Act (Canada) on a roadway where the maximum speed (...) Safe Streets Act, 1999 S (...) “roadway” has the same meaning as in the Highway Traffic Act; (“chaussée”) “vehicle” (...) 8 Omitted (provides for coming into force of provisions of this Act).  1999 (...) 9 Omitted (enacts short title of this Act).  1999, c. 8, s. 9.

Teachers’ Pension Act, 1989, this Act does not affect the rights of a person under that Act.  1996, c. 6, (...) wage as defined in subsection 147.1 (1) of the Income Tax Act (Canada); (“salaire moyen”) (...) meets the requirements established under the Income Tax Act (Canada) for a registered retirement savings (...) meets the requirements established under the Income Tax Act (Canada) for a registered retirement savings (...) year as defined in subsection 147.1 (1) of the Income Tax Act (Canada).  1996, c. 6, Sched. A, s. 24 (2)

research relating to the Income Tax Act, the Taxation Act, 2007, the Income Tax Act (Canada), the Immigration (...) benefit program, the Income Tax Act, the Taxation Act, 2007, the Income Tax Act (Canada), the Immigration (...) research relating to the Income Tax Act, the Taxation Act, 2007, the Income Tax Act (Canada), the Immigration (...) benefit program, the Income Tax Act, the Taxation Act, 2007, the Income Tax Act (Canada), the Immigration (...) Support Program Act, 1997, the Family Benefits Act or the General Welfare Assistance Act is recoverable

(c)  the tax imposed pursuant to any provision of the Excise Tax Act (Canada), except the tax imposed (...) enforcement or collection of the tax imposed under Part IX of the Excise Tax Act (Canada); (“ministre fédéral”) (...) “tax” includes all penalties and interest that are or may be added to a tax under this Act; (“taxe”) (...) by or under any other Act, unless the other Act expressly mentions this Act.  2001, c. 23, s. 189. (...) (11) An amount paid under this Act as tax that is not payable as tax and that was not paid to discharge

31, 2008, under subsection 8.6.2 (7) of the Income Tax Act; and (...) the administration of this Act is assigned under the Executive Council Act; (“ministre”) “prescribed” (...) Ontario Child Benefit Equivalent Act, 2009 S (...) 1. In this Act, “agency” (...) equivalent” means an amount, paid in accordance with this Act, that is equivalent to the Ontario child benefit;

whatever, within the meaning of section 256 of the Income Tax Act (Canada), by one or more of the following: (...) whatever, within the meaning of section 256 of the Income Tax Act (Canada), by the particular person; (“personne (...) “tax” means the tax imposed by this Act and includes all penalties (...) within the meaning of subsection 132 (6) of the Income Tax Act (Canada). (...) the Income Tax Act (Canada).

accrual rate” has the same meaning as under the Income Tax Act (Canada); (“taux annuel d’accumulation des (...) arrangement as defined in subsection 248 (1) of the Income Tax Act (Canada); (“convention de retraite”) (...) plan as defined in the regulations under the Income Tax Act (Canada). (“régime complémentaire”)  2006, (...) Employees’ Union Pension Act, 1994, the Public Service Pension Act or the Teachers’ Pension Act.  2006, c. 2, s (...) (1) of that Act or that, immediately before the repeal of that Act, was deemed by another Act to have been

Corporations Act, 2010 or a predecessor of that Act or the Canada Not-for-profit Corporations Act or a predecessor (...) (2.2) A reference in any Act or regulation to easements granted under this Act also applies to easements (...) Conservation Land Act R (...) 1 In this Act, “areas (...) (c)  a band as defined in the Indian Act (Canada), (d) 

in accordance with this Act, the Pension Benefits Act and the Income Tax Act (Canada).  2009, c. 18, (...) registered charity within the meaning of the Income Tax Act (Canada). (...) (2) Expressions in this Act have the same meaning as under the Pension Benefits Act unless the context requires (...) Pension Benefits Act in a matter in which the conflict is not authorized by this Act or Schedule 1, the (...) Benefits Act does not apply to the transfers described in section 12 of the Teachers’ Pension Act, 1989

administering and enforcing the Income Tax Act (Canada) and the Excise Tax Act (Canada). (...) assigned the administration of this Act under the Executive Council Act; (“ministre”) “prescribed” (...) the Repair and Storage Liens Act, if it is an article as defined in that Act. (...) Property Security Act and may be registered in the registration system established under that Act. (...) Revenue Integrity Act, 2018 S

under subsection 8 (10) of the Income Tax Act or section 84 of the Taxation Act, 2007, and where applicable (...) Security Act (Canada) or may act upon any statement or information furnished under that Act, and for (...) Age Security Act (Canada) for a supplement or a statement of income furnished under that Act as an application (...) Old Age Security Act (Canada), as modified by section 7 of this Act, estimate the income of the applicant’s (...) Security Act (Canada), as modified by section 7 of this Act, has suffered a loss of income due to termination

Provincial Land Tax Act, as the case may be, and may prescribe rules for calculating the amount of tax payable (...) assessed owner more than one tax bill for property tax payable for the year, the tax payable for the period (...) Assessment Act, an appeal under section 40 of that Act or an application under section 46 of that Act, (...) were tax payable under this Act, the Minister shall apply all amounts collected under this Act in respect (...) Provincial Land Tax Act or that relate to overpayments made before 2009 under that Act shall be charged

19 No person who is subject to tax under this Act is exempt from any tax payable under (...) another Act, unless the provision of the other Act expressly states that the exemption is from tax under (...) 3.  Determine the amount of tax imposed under Part IX of the Excise Tax Act (Canada) (...) paragraph 2 by the sum of the tax rate under Part IX of the Excise Tax Act (Canada) plus 1. (...) Multiply the result by the tax rate under Part IX of the Excise Tax Act (Canada).

Universities Act, the Canada Student Financial Assistance Act or the Canada Student Loans Act.  2002, c (...) Income Tax Act (...) caused by or contributed to by an act or omission or that the act or omission was that of the person (...) (ii) interest that may be added to a tax or penalty under an Act; (j) (...) Ontario Disability Support Program Act, 1997 or the Ontario Works Act, 1997; or (k)

or her to submit returns as required by the Income Tax Act (Canada) and shall give the same information (...) Retirement Allowances Act, the Public Service of Ontario Act, 2006, the Public Service Pension Act, the Teachers’ (...) or her to submit returns as required by the Income Tax Act (Canada) and shall give the same information (...) the Commissioner, but is responsible for any income tax liabilities that may result from the reimbursement (...) Teachers’ Pension Act or any other Act that provides for retirement benefits funded wholly or partly by the

maximum pension benefits allowed under the Income Tax Act (Canada) and the benefits determined in accordance (...) assigned the administration of this Act under the Executive Council Act; (“ministre”) “subsidiary” (...) after this Act receives Royal Assent that exceeds the amount, if any, authorized by this Act,  the person (...) before this Act receives Royal Assent that exceeds the amount, if any, authorized by this Act, the person (...) to a pension or retirement income, other than pension and retirement income authorized by section 12,

  The Income Tax Act provides a similar credit to unincorporated employers. (...) hire persons with disabilities, the Corporations Tax Act allows employers an additional deduction for the (...) the administration of this Act is assigned under the Executive Council Act; (“ministre”) (...) comply with an obligation described in this Act if this Act does not specify or otherwise provide a time (...) or continued by an Act, a regulation or an order in council or operated under an Act, a regulation or an

(8) Any reference to the Corporations Tax Act in this Act shall be deemed (...) authority of this Act and payments provided for under this Act or the Ontario Energy Board Act, 1998; (...) Corporations Act, the Not-for-Profit Corporations Act, 2010 and the Corporations Information Act do not apply (...) Planning Act or any other Act and despite any by-law, regulation or order made under the Planning Act or any (...) Application of Corporations Tax Act 95

than gasoline or fuel on which tax is imposed under the Fuel Tax Act, that is used to propel a motor (...) person, by or under another Act, unless the other Act expressly mentions this Act.  2001, c. 23, s. 107. (...) an overpayment of tax under this Act equal to the difference between the amount of tax the purchaser paid (...) of the tax payable under this Act, such payment shall be dealt with and accounted for as tax under this (...) this Act or the regulations for the collection and enforcement of the tax payable under this Act and,

in accordance with the Income Tax Act (Canada) or a registered retirement income fund established in accordance (...) exemption, revocation of registration under Income Tax Act (Canada) 102 (...) plan as defined in sections 144 and 147 of the Income Tax Act (Canada), (a (...) allowance as defined in subsection 248 (1) of the Income Tax Act (Canada), (c)  (...) means variable benefits for the purposes of the Income Tax Act (Canada); (“prestations variables”)

aviation fuel or propane on which the tax imposed by the Gasoline Tax Act has been paid; (“carburant”) or (...) by or under any other Act, unless the other Act expressly mentions this Act.  2001, c. 23, s. 90. (...) this Act and the regulations for the collection and enforcement of the tax payable under this Act; and (...) with this Act is deemed to hold the tax in trust for the Crown in right of Ontario until the tax is paid (...) remains liable for any tax collectable or payable under this Act until the tax is actually paid over to

“former Act” means the Social Housing Reform Act, 2000 repealed by section 184; (...) assigned the administration of this Act under the Executive Council Act; (“ministre”) (...) exercising its powers under this Act or section 9 of the Municipal Act, 2001 throughout its service area (...) Administration Boards Act does not limit a dssab service manager from exercising its powers under this Act or section (...) Not-for-Profit Corporations Act, 2010 throughout its service area for the purposes of this Act. 2017, c. 20, Sched

subsection 248 (1) of the Income Tax Act (Canada) or is required by that Act to deduct or withhold an (...) Excise Tax Act (Canada), other than tax payable under Part IX of that Act, as though that Act, other (...) this Act, or a part of this Act, has been assigned or transferred under the Executive Council Act. 2015 (...) this Act, or a part of this Act, has been assigned or transferred under the Executive Council Act. 2015 (...) number, as defined in subsection 248 (1) of the Income Tax Act (Canada) and its business identifier, if any

(j)  refunds under the Income Tax Act (Canada), (...) Benefits Act, assistance under the General Welfare Assistance Act or the Ontario Works Act, 1997 or income (...) income support under the Ontario Disability Support Program Act, 1997 and has no assets or income available (...) Benefits Act or assistance under the General Welfare Assistance Act or the Ontario Works Act, 1997 or (...) Benefits Act or as assistance under the General Welfare Assistance Act or the Ontario Works Act, 1997 or

this Act and in any other Act, and in the regulations made under this Act and under any other Act, a reference (...) provisions of this Act and the Provincial Land Tax Act, 2006 with respect to the collection of taxes apply with (...) “tax roll” means, for a municipality, a tax roll prepared in accordance with the Municipal Act, 2001 (...) within the meaning of subsection 248 (1) of the Income Tax Act (Canada), and iii (...) the Provincial Land Tax Act, 2006 or Division B of Part IX of the Education Act. 2

Provincial Offences Act is a peace officer for the purposes of enforcing any Act that imposes a tax payable to (...) enforcement of an Act described in subsection (3) or another Act that imposes a tax or confers a benefit (...) and enforcement of an Act described in subsection (2) or an Act that imposes a tax. (...) restructuring of tax authority between the Province and Canada or a prescribed transfer of tax administration (...) Pension Benefits Act, to be a transaction described in subsection 80 (2) of that Act.  2009, c. 34, Sched

The amount of the tax imposed under the Excise Tax Act (Canada), other than the tax imposed by Part IX (...) The amount of the tax imposed under the Excise Tax Act (Canada), other than the tax imposed by Part IX (...) for the tax collectable or tax payable under this Act in respect of the purchase until the tax is paid (...) Aeronautics Act (Canada), or regulations made under that Act, or the Canada Transportation Act or regulations (...) by or under any other Act, unless the other Act expressly mentions this Act.  2001, c. 23, s. 220. Section

reference to a tax of the City or any other expression meaning a tax of the City does not include a tax imposed (...) “special Act” means an Act, other than this Act, relating to (...) 1.  Impose any type of tax, including taxes under any Part of this Act. (...) (2) For the purpose of subsection (1), the listed Acts are this Act, the Planning Act, a private (...) “old Municipal Act” means the Municipal Act, being chapter M.45 of the Revised Statutes

the total amount of tax collected under section 2.1.1 of the Retail Sales Tax Act in that fiscal year (...) 5 The Minister is responsible for the administration of this Act and the Acts that are (...) the Ministry or anyone acting under the Deputy Minister’s authority for any act done in good faith in (...) Ministry of Tourism and Recreation Act R (...) 1 In this Act, “Deputy

charity or qualified donee under the Income Tax Act (Canada). (...) the administration of this Act is assigned under the Executive Council Act; (“ministre”) “personal (...) particularly affect low-income individuals, including housing and shelter, income maintenance and social (...) Property Security Act, and may be tendered for registration as provided in Part IV of that Act. Errors (...) Justice Act (Canada), on the direction of the Attorney General under subsection 25 (5) of that Act. 4

annual gross income be based on the calculations required to be made under the Income Tax Act (Canada) (...) legislation” means this Act or the regulations or the provisions of this Act or of the regulations that (...) the Director to do any act that the Director is authorized to do under this Act and that the Tribunal (...) of this Act under subsection (1) shall not delegate the power to make regulations under this Act. 2019 (...) this Act and the administrative agreement, having regard to the intent and purpose of this Act. 2019

(2) A reference to “this Act” in the federal Act shall be read as a reference to this Act. (...) greater than the amount prescribed under the Income Tax Act (Canada) for such a transfer, the administrator (...) assigned the administration of this Act under the Executive Council Act; (“ministre”) “multilateral (...) Schedule 1 to this Act do not apply, and any other prescribed provisions of the federal Act do not apply. (...) The provisions of the federal Act that apply for the purposes of this Act are subject to necessary modifications

12.  The Land Transfer Tax Act and the Retail Sales Tax Act do not apply to the amalgamation (...) (8) The Land Transfer Tax Act and the Retail Sales Tax Act do not apply to the (...) Standards Act, 2000, section 69 of the Labour Relations Act, 1995 or section 13.1 of the Pay Equity Act. 2020 (...) charity under the Income Tax Act (Canada). 3 (...) this Act, the Mental Health and Addictions Centre of Excellence Act, 2019, the Gift of Life Act, the

administration of this Act or part of this Act is assigned under the Executive Council Act; (“ministre”) (...) charity as defined in subsection 248 (1) of the Income Tax Act (Canada). 2017, c. 33, Sched. 3, s. 2 (4). (...) other Act, as inspectors for the purposes of this Act or for any specific purposes under this Act provided (...) 17, 18 or 19 of this Act, reading the reference in subsection 160 (1) of that Act to a document that a (...) (2) of the Act is amended by striking out “subsection 14 (2) of the Consumer Protection Act, 2002” and

the Assessment Act or any other Act and assigned to property assessors under any other Act.  2006, c. 33 (...) were a tax imposed under the Retail Sales Tax Act.  1997, c. 43, Sched. G, s. 10 (6). (...) Freedom of Information and Protection of Privacy Act and that Act applies with necessary modifications with (...) Municipal Employees Retirement System Act, 2006 but section 7 of that Act does not apply with respect to the (...) (5) The Not-for-Profit Corporations Act, 2010 and the Corporations Information Act do not

in respect of property tax within the meaning of the Provincial Land Tax Act, 2006. (...) (j) whether any property taxes within the meaning of the Provincial Land Tax Act, 2006 are owed in respect (...) Non-application of Municipal Tax Assistance Act 9 (...) assigned the administration of this Act under the Executive Council Act, and “Ministry” has a corresponding (...) order is authorized under another Act and the provisions of that Act authorizing the order bind the Crown;

Legislature except the Retail Sales Tax Act.  R.S.O. 1990, c. S.4, s. 8 (1). (...) 8 (1) The Centre is exempt from taxes imposed under any Act of the Legislature (...) Science North Act R (...) 1 In this Act, “Board” (...) Governor in Council designates to administer this Act. (“ministre”)  R.S.O. 1990, c. S.4, s. 1. Science

this Act, except in Part XII.1 (Power to Impose Transient Accommodation Tax), a reference to a tax of a (...) special Act, even if the special Act is more specific and is enacted more recently than this Act: (...) Haldimand Act, 1999, section 37 of the City of Hamilton Act, 1999, section 38 of the Town of Norfolk Act, 1999 (...) municipality under this Act, the Public Transportation and Highway Improvement Act or any other Act.  2001, c. 25 (...) (2) For the purposes of subsection (1), the listed Acts are this Act, the Planning Act, a private

under this Act, the Taxpayer Protection Act, 1999 or the Protecting Against Carbon Taxes Act, 2024; (...) relation to this Act, the Taxpayer Protection Act, 1999 and the Protecting Against Carbon Taxes Act, 2024 to (...) under this Act, the Taxpayer Protection Act, 1999 or the Protecting Against Carbon Taxes Act, 2024 by the (...) under this Act, the Taxpayer Protection Act, 1999 or the Protecting Against Carbon Taxes Act, 2024, a representative (...) relation to this Act, the Taxpayer Protection Act, 1999 and the Protecting Against Carbon Taxes Act, 2024 shall

for the purposes of the Income Tax Act (Canada) by subsection 250 (4) of that Act; (“société non résidente”) (...) person within the meaning of that term in the Income Tax Act (Canada), does not constitute property.  R (...) length within the meaning of that term in the Income Tax Act (Canada), (...) length within the meaning of that term in the Income Tax Act (Canada), or (...) length within the meaning of that term in the Income Tax Act (Canada), if the person, the corporation and