Français
Alcohol and Gaming Regulation and Public Protection Act, 1996
S.O. 1996, CHAPTER 26
Schedule
Consolidation Period: From January 1, 2018 to the e-Laws currency date.
Last amendment: 2017, c. 34, Sched. 46, s. 4.
Legislative History: 2002, c. 18, Sched. E, s. 1; 2006, c. 34, s. 1, 27; 2009, c. 34, Sched. A, s. 1-10; 2010, c. 1, Sched. 1, s. 1-11; 2010, c. 26, Sched. 1; 2011, c. 1, Sched. 1, s. 1; 2011, c. 9, Sched. 2; 2015, c. 20, Sched. 1; 2015, c. 38, Sched. 9, s. 45; 2016, c. 5, Sched. 2; 2016, c. 37, Sched. 1; 2017, c. 8, Sched. 1; 2017, c. 20, Sched. 8, s. 63; 2017, c. 34, Sched. 46, s. 4.
CONTENTS
PART IALCOHOL AND GAMING COMMISSION OF ONTARIO
1. / Definitions
2. / Commission established
3. / Duty of Commission
4. / Powers of Commission
5. / Delegation of powers and duties
6. / Registrar
7. / Employees
8. / Funding
9. / Annual report
10. / Tabling of annual report
13. / Registrar’s certificate
14. / Fees and charges
14.1 / Monetary penalties
15. / Information
16. / Regulations
PART II
TAX ON BEER, WINE AND SPIRITS
Division A — Interpretation and Obligation to Pay Tax
17. / Definitions
18. / Purchaser subject to tax
18.1 / Exemption for promotional distribution
19. / No exemption under another statute unless this Act named
Division B — Calculation of Tax
20. / Application
beer
21. / Basic tax, beer made by beer manufacturer
22. / Exception, beer made by microbrewer
23. / Volume tax
24. / Environmental tax
25. / Beer made at brew pub
26. / Annual adjustment to rate of basic tax
wine and wine coolers
27. / Basic tax
28. / Volume tax
29. / Environmental tax
spirits
29.1 / Basic tax
29.2 / Volume tax
29.3 / Environmental tax
Division C — Tax Collection and Remittance
beer
30. / Tax collection and remittance
30.1 / Right to sit as member of Assembly
spirits
30.2 / Tax collection and remittance
wine and wine coolers
31. / Tax collection and remittance
payments in lieu of tax
31.1 / Amounts in lieu of tax
Division D — Administration
33. / Tax held in trust
34. / Security
35. / Assignment of book debts
36. / Requirement to submit returns
37. / Records and books of account
38. / Audit and examination
39. / Demand for information
40. / Assessment of tax collected
41. / Penalty for non-collection
42. / Assessing purchasers and collectors
43. / Requirement to pay penalties
44. / Interest
45. / Notice of assessment
46. / Overpayments
47. / Refund to beer vendor, sale on reserve
47.1 / Statement of disallowance
48. / Assessment re excess refund
49. / Penalty, misrepresentation in application for refund
50. / Recovery of amounts payable under this Part
50.1 / Recovery of costs
51. / Lien on real property
52. / Garnishment
53. / Assessment, non-arm’s length transfers
54. / Liability of corporate directors
54.1 / Fees under s. 8.1 of the Financial Administration Act
objections and appeals
55. / Notice of objection
56. / Appeal
57. / Irregularities, etc., directory provisions
58. / Application under subrule 14.05 (2), Rules of Civil Procedure
59. / Extension of time to object or appeal
59.1 / Objection and appeal of refund disallowance
offences
60. / Offences
evidence
61. / Admission of evidence
confidentiality
62. / Confidentiality
the commission
63. / Commission functions
64. / Commission resolutions revoked
tax-included pricing
65. / Tax-included pricing
Division E — Retroactive Tax
66. / Application
draft and non-draft beer
67. / Tax, beer
wine and wine coolers
68. / Tax, wine and wine coolers
tax collection
69. / Tax deemed to be paid
Division F — Forms and Regulations
70. / Forms
71. / Regulations
Division G — Transitional
72. / Inventory report
Part I
Alcohol and Gaming Commission of Ontario
Definitions
1 In this Part,
“chair” means the chair of the board of the Commission designated under subsection 2 (6); (“président”)
“Commission” means the Alcohol and Gaming Commission of Ontario established under section 2; (“Commission”)
“Minister” means the minister responsible for the administration of this Part; (“ministre”)
“Registrar” means the Registrar of Alcohol, Gaming and Racing under section 6; (“registrateur”)
“Tribunal” means the Licence Appeal Tribunal established under the Licence Appeal Tribunal Act, 1999 or whatever other tribunal is prescribed by the regulations made under this Part. (“Tribunal”) 1996, c.26, Sched., s.1; 2009, c.34, Sched.A, s.1; 2011, c.1, Sched.1, s.1(1); 2015, c. 38, Sched. 9, s. 45 (1).
Section Amendments with date in force (d/m/y)
2009, c. 34, Sched. A, s. 1 (1, 2) - 15/12/2009
2011, c. 1, Sched. 1, s. 1 (1) - 01/07/2011
2015, c. 38, Sched. 9, s. 45 (1) - 01/04/2016
Commission established
2 (1)There is hereby established a corporation without share capital to be known in English as the Alcohol and Gaming Commission of Ontario and in French as the Commission des alcools et des jeux de l’Ontario. 1996, c.26, Sched., s.2(1).
Board of directors
(2)The Commission shall have a board of directors consisting of the members appointed under subsection (3). 1996, c.26, Sched., s.2(2).
Appointment of members
(3)All of the members of the board, of whom there shall be at least five, shall be appointed by the Lieutenant Governor in Council. 1996, c.26, Sched., s.2(3).
(4)Repealed: 2006, c.34, s.27.
Quorum
(5)A majority of the members constitutes a quorum formeetings of the board and may exercise the powers of the board. 1996, c.26, Sched., s.2(5).
Chair and vice-chair
(6)The Lieutenant Governor in Council shall designate one of the members as chair of the board and may designate one or more members as vice-chairs. 1996, c.26, Sched., s.2(6).
Chair’s duty
(7)The chair shall preside over the meetings of the board. 1996, c.26, Sched., s.2(7).
Acting chair
(8)If the chair is absent or otherwise unavailable to act or if the office of chair is vacant, a vice-chair shall act as and have all the powers of the chair. 1996, c.26, Sched., s.2(8).
Non-application of Acts
(9)The Corporations Act and the Corporations Information Act do not apply to the Commission. 1996, c.26, Sched., s.2(9).
Note: On the day subsection 4 (1) of the Not-for-Profit Corporations Act, 2010 comes into force, subsection 2 (9) of the Act is repealed and the following substituted: (See: 2017, c. 20, Sched. 8, s. 63 (1))
Non-application of Acts
(9)The following Acts do not apply to the Commission:
1. The Corporations Information Act.
2. The Not-for-Profit Corporations Act, 2010, except as is prescribed by regulations made under this Part. 2017, c. 20, Sched. 8, s. 63 (1).
Section Amendments with date in force (d/m/y)
2006, c. 34, s. 27 - 20/12/2006
2017, c. 20, Sched. 8, s. 63 (1) - not in force
Duty of Commission
3 (1)In addition to its powers and duties under this Act, the Commission shall be responsible for the administration of the Liquor Licence Act, the Gaming Control Act, 1992, the Wine Content and Labelling Act, 2000, the Horse Racing Licence Act, 2015 and the regulations made under those Acts. 1996, c.26, Sched., s.3(1); 2006, c.34, s.1(1); 2015, c. 38, Sched. 9, s. 45 (2).
Same
(2)In addition to its powers and duties under this Act, the Commission shall exercise those powers and duties under the Liquor Control Act and the regulations made under it that are assigned to it by the Lieutenant Governor in Council. 1996, c.26, Sched., s.3(2).
Public interest
(3)The Commission shall exercise its powers and duties in the public interest and in accordance with the principles of honesty and integrity, and social responsibility. 1996, c.26, Sched., s.3(3).
Same
(4)The board of the Commission shall,
(a) inform and advise the Minister with respect to matters that are of an urgent, critical or relevant nature and that are likely to require action by the Commission or the Minister to ensure that the administration of the Acts referred to in subsections (1) and (2) is carried out properly; and
(b) advise or report to the Minister on any matter that the Minister may refer to the Commission relating to this Act or to the administration of the Acts referred to in subsections (1) and (2). 1996, c.26, Sched., s.3(4).
Section Amendments with date in force (d/m/y)
2006, c. 34, s. 1 (1) - 01/07/2007
2015, c. 38, Sched. 9, s. 45 (2) - 01/04/2016
Powers of Commission
4 Without limiting the powers or capacities of the Commission, the board of the Commission may establish guidelines governing the exercise of any of the powers and duties under this Act or the administration of the Acts referred to in section 3. 1996, c.26, Sched., s.4; 2011, c.1, Sched.1, s.1 (2).
Section Amendments with date in force (d/m/y)
2011, c. 1, Sched. 1, s. 1 (2) - 30/03/2011
Delegation of powers and duties
5 The board of the Commission may delegate in writing any of its powers and duties to any person or persons employed by the Commission and any such delegation is subject to any conditions set out in the delegation. 1996, c.26, Sched., s.5.
Registrar
6 (1)There shall be a Registrar of Alcohol, Gaming and Racing for the purposes of this Act, the Liquor Licence Act, the Gaming Control Act, 1992, the Horse Racing Licence Act, 2015 and the regulations made under them. 2015, c. 38, Sched. 9, s. 45 (3).
Deputy Registrars
(2)The Registrar may appoint one or more Deputy Registrars and may delegate his or her powers or duties to them, subject to any conditions set out in the delegation. 1996, c.26, Sched., s.6(2).
Section Amendments with date in force (d/m/y)
2015, c. 38, Sched. 9, s. 45 (3) - 01/04/2016
Employees
7 (1)Such employees as the Commission may require may be appointed under this Act. 1996, c.26, Sched., s.7(1).
Same
(2)Subject to the approval of the Lieutenant Governor in Council, the board of the Commission shall establish job categories, salary ranges and terms and conditions of employment for its employees. 1996, c.26, Sched., s.7(2).
Funding
8 (1)Money required for the purposes of this Part shall be paid out of the money appropriated for those purposes by the Legislature. 2009, c.34, Sched.A, s.2(1).
Money from the Ontario Lottery and Gaming Corporation
(2)Subject to the approval of Treasury Board, the board of the Commission may direct the Ontario Lottery and Gaming Corporation to pay to the Commission such money as the board directs, and that money may be used for the purposes of the Commission. 2002, c.18, Sched.E, s.1; 2009, c.34, Sched.A, s.2(2).
Section Amendments with date in force (d/m/y)
2002, c. 18, Sched. E, s. 1 - 28/02/2003
2009, c. 34, Sched. A, s. 2 (1, 2) - 15/12/2009
Annual report
9 (1)The Commission shall prepare an annual report, provide it to the Minister no later than 120 days after the end of the Commission’s fiscal year and make it available to the public. 2017, c. 34, Sched. 46, s. 4.
Same
(2)The Commission shall comply with such directives as may be issued by the Management Board of Cabinet with respect to,
(a) the form and content of the annual report; and
(b) when and how to make it available to the public. 2017, c. 34, Sched. 46, s. 4.
Same
(3)The Commission shall include such additional content in the annual report as the Minister may require. 2017, c. 34, Sched. 46, s. 4.
Section Amendments with date in force (d/m/y)
2017, c. 34, Sched. 46, s. 4 - 01/01/2018
Tabling of annual report
10 The Minister shall table the Commission’s annual report in the Assembly and shall comply with such directives as may be issued by the Management Board of Cabinet with respect to when to table it. 2017, c. 34, Sched. 46, s. 4.
Section Amendments with date in force (d/m/y)
2017, c. 34, Sched. 46, s. 4 - 01/01/2018
11 Repealed: 2011, c.1, Sched.1, s.1(3).
Section Amendments with date in force (d/m/y)
2011, c. 1, Sched. 1, s. 1 (3) - 01/07/2011
12 Repealed: 2011, c.1, Sched.1, s.1(3).
Section Amendments with date in force (d/m/y)
2009, c. 34, Sched. A, s. 3 - 15/12/2009
2011, c. 1, Sched. 1, s. 1 (3) - 01/07/2011
Registrar’s certificate
13 (1)The Registrar may issue a signed certificate that contains information concerning,
(a) the issuance or non-issuance of a licence or permit under the Liquor Licence Act or a licence or registration under the Horse Racing Licence Act, 2015;
(b) the registration or non-registration of any person;
(c) the filing or non-filing of any document or material required or permitted to be filed with the Commission;
(d) the time when the facts upon which a proceeding is based first came to the knowledge of the Registrar; and
(e) any other matter pertaining to licences or permits under the Liquor Licence Act, licences or registrations under the Horse Racing Licence Act, 2015, registration or non-registration, filing or non-filing. 1996, c.26, Sched., s.13(1); 2016, c. 5, Sched. 2, s. 1.
Admissibility of certificate
(2)The certificate is, without proof of the office or signature of the Registrar, receivable in evidence in any proceeding as proof, in the absence of evidence to the contrary, of the facts stated in the certificate. 1996, c.26, Sched., s.13(2).