Information for Tobacco Tax Registrants Regarding a Proposal to Designate the Tobacco Tax Act under the Regulatory Modernization Act, 2007
January 2008
This notice explains the proposed designation of the Tobacco Tax Act (TTA) by a regulation made under the Regulatory Modernization Act, 2007 (RMA).
The regulation designating the Tobacco Tax Act under the Regulatory Modernization Act, 2007 took effect on April 7, 2008.
About the RMA
The RMA, which will come into force on January 17, 2008, improves the ability of provincial regulators to share information and allows them to work together more effectively to strengthen public protection and enhance compliance with provincial legislation. Please refer to the following websites for details about the RMA.
- Legislative Assembly of Ontario - Bill 69, Regulatory Modernization Act, 2007
- Ministry of Labour - Statement to the Legislature by the Honourable Steve Peters, Minister of Labour
Purpose of Designation
Designating the TTA under the RMA will provide the Ministry of Revenue additional tools to improve tobacco tax compliance.
Specific Purposes
Certain provisions of the RMA apply only to provincial legislation that is designated by a regulation made under the RMA.
The Ministry of Revenue is proposing to designate the TTA by such a regulation for the purposes of section 7 of the RMA. Section 7 allows ministers responsible for designated legislation to share specific types of compliance-related information for specific compliance-related purposes set out in the RMA.
The Ministry of Revenue is also proposing to designate the TTA for the purposes of section 14 of the RMA. Section 14 empowers a minister or ministers to authorize any person or class of persons to exercise powers and duties under two or more designated legislations for which the minister(s) are responsible.
The Ministry of Revenue is not proposing to designate the TTA for the purpose of section 10 of the RMA. Section 10 allows ministers responsible for designated legislation to publish or make available to the public compliance-related information about organizations (section 10 of the RMA).
Exclusion of section 17 of the TTA
To encourage continued voluntary compliance, the proposed TTA designation will not include section 17 of the TTA. This is to prevent tax and other financial information contained on tax returns from being disclosed under the RMA.
Condition on Disclosure
Should the TTA be designated under the RMA, the Ministry of Revenue intends to limit any information disclosed for the purpose of section 7 or section 14 of the RMA, to information that could be disclosed under the current confidentiality provisions of the TTA (section 32), but without the requirement that the disclosure be reciprocal.
Posting for Stakeholder Comment
A Regulation Proposal listing the statutes proposed for designation under the RMA is currently posted on the following sites for stakeholder consultation.
For General Information
Ministry of Revenue
Motor Fuels, Tobacco & Land Taxes
33 King Street West
PO Box 625
Oshawa ON L1H 8H9
Toll-free: 1 866 ONT-TAXS (1 866 668-8297)
Fax: 905 433-5680
Teletypewriter (TTY): 1 800 263-7776
This publication and various other English and French bulletins published by the Ministry of Revenue may be obtained online at ontario.ca/revenue.
© Queen's Printer for Ontario, 2008
ISBN 978-1-4249-5734-7
