This lengthy Act makes a number of amendments to, and repeals,
various pieces of legislation. What follows are a few of the
changes that litigators in Ontario should note.
Amendments have been made to the Corporations Tax Act
and the Retail Sales Tax Act to allow the Minister to move
to strike or dismiss a Notice of Appeal to the Ontario Superior
Court of Justice for delay. The Estate Administration Tax Act,
1998 has been amended to require an estate representative to
provide the Minister of Revenue with prescribed information about
the deceased, which obligation will be effective January 1, 2013,
or on such other date as is prescribed. A new section added to that
Act makes it an offence to give false or misleading information in
that regard, or to fail to give the information.
The Act also transfers a number of prohibitions currently in the
Ontario Lottery and Gaming Corporation Act, 1999, to the
Gaming Control Act, 1992. Further, the Registrar of
Alcohol and Gaming is given the authority to set standards and
requirements in a number of areas. The Insurance Act was
amended to address accidents with public transit vehicles. The
Ministry of Infrastructure Act, 2011, and the Ministry
of Energy Act, 2011, divide the previous Ministry of Energy
and Infrastructure into two Ministries, and delineate the
responsibilities of each of the new Ministries. The enactment of
the Ontario Infrastructure and Lands Corporation Act,
2011, amalgamates the Ontario Realty Corporation, the Ontario
Infrastructure Projects Corporation and the Stadium Corporation of
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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Under the Income Tax Act, the Employment Insurance Act, and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions or GST.
Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions.
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