c 8 The Race Tracks Tax Amendment Act, 1970

Transcription

1 Ontario: Annual Statutes 1970 c 8 The Race Tracks Tax Amendment Act, 1970 Ontario Queen's Printer for Ontario, 1970 Follow this and additional works at: Bibliographic Citation The Race Tracks Tax Amendment Act, 1970, SO 1970, c 8 Repository Citation Ontario (1970) "c 8 The Race Tracks Tax Amendment Act, 1970," Ontario: Annual Statutes: Vol. 1970, Article 10. Available at: This Statutes is brought to you for free and open access by the Statutes at Osgoode Digital Commons. It has been accepted for inclusion in Ontario: Annual Statutes by an authorized administrator of Osgoode Digital Commons.

2 1970 RACE TI~,\CKS TAX Chap CHAPTER 8 An Act to amend The Race Tracks Tax Act Assented to May 4th, 1970 Session Proro?,ued November 13th, 1970 H ER l\iajesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, ena<:ts as follows: 1. Clause a of section 1 of The Race Tracks Tax Act, as~ ~:S: ;~~? enacted by section 1 of The Race Tracks Tax Amendment Act, ;;~ 9 ;,<~~1t 1964, is repealed and the following substituted therefor: re-enacted (a) ":.\linister" means the i\linister of Revenue. 2.-(1) Subsection 1 of section 4 of The Race Tracks Tax. c. n.s.o. :l41, s. rngo, 4, Act, as re-enacted by section 3 of The Race Tracks TaxH~~4.\. 97, Amendment Act, 1964, is bv striking out "Cornptrol- 8 :ii.ct d... amen e ler" in the fourth line and in the seventeenth line and inserting in lieu thereof in each instance ":\Jinister" and by striking out "Treasurer" in the sixth line and inserting in lieu thereof ":\I inist~r". (2) Subsection 2 of the said section 4 is by striking ~-~;S; ; 9 ~~ out "Treasurer" in the ninth line and inserting in lieu thereof ~~~"ii.sect "i\ fin ister". (3) Subsection 3 of the said section 4 is bv IL? c..!41, s. 4. striking out "Treasury Department" in the first line and ~~:1 ;a;ect inserting in lieu thereof "Department of Revenue" and by striking out "Treasurer" in the second line and inserting in lieu thereof "}J inister". (4) Subsection 5 of the said section 4 is by striking lt.s.o. HJGO,. c. :l41, s. 4, out "111 the payment of the tax imposed by section 2, or" 6uhs. G. 111 ' t h c fi rst an d secon( I l' mes an d b y stn 'I ong out " ''',, J rcasurer in the eighth line and inserting in lieu thereof "Minister". :~. Section 5 of The Race Tracks Tax A ct is auicndcd by rt.s.o. rn!;o " :l41, 8. 5, striking out "Treasurer" in the sixteen th line and inserting in lieu thereof "illinister". 4.

3 26 Chap. 8 RACE TRACKS T 1\X 1970 H.1' , c. 3-H. s. 6. subs. l, re-enaetect Obtaining lnfornrntion R.i:i.O. 1960, c. 323 c. 341, s. 6, subs. 2, C~34l,S.7t BU bs, l. R.S.O. 19f\O, o. 3 ll, s. 7, subs. 3 (196<1. c. 97, B, 5), c. 34lj s. 7 a (1964, c. 97. s. 6), 4.-(1) Subsection 1 of section 6 of The Race Tracks Tax Act, as by section 4 of The Race Tmcks Tax Amendment Act, 1964, 1s repealed and the following substituted therefor: (1) For the purpose of obtaining any information that he deems necessary for the purposes of this Act, the l\linister may, (a) demand from any person such information as is indicated in a letter delivered or sent by prepaid mail to such person and every such person shall furnish to the :.Vlinister all such information that he has in his possession or under his control, in writing, within thirty clays of the delivery or sending of such letter; or (b) appoint any officer of the Department of Revenue to make such inquiry as is necessary to obtain such information and for the purpose of such inquiry such officer has all the power and authority that may be conferred upon a commissioner under The Publ c Inquiries Act. (2) Subsection 2 of the said section 6 is by striking out "Treasurer" 111 the second line and inserting in lieu thereof "lvlinister". 5.-(1) Subsection 1 of section 7 of The Race Tracks Tax Act is by striking out "Treasurer" in the fifth line and inserting in lieu thereof "l\iinister", and by striking out "and shall be tried without a jury" in the sixth and seventh lines. (2) Subsection 3 of the said section 7, as enacted by section 5 of The Race Tracks Tax Amendment Act, 1964, is by striking out "Treasurer" in the third line and inserting in lieu thereof "lvj inister' '. 6. Section 7a of The Race Tracks Tax Act, as enacted by section 6 of The Race Tracks Tax Amendment A ct, 196.:/, is by striking out "of 6 per cent per annum" in the second and third lines and inserting in lieu thereof " prescribed by the regula tions", so that the section shall read as follo\rs: Interest 7a. Any amount payable or to be remitted to the Treasurer under this Act bears interest at the rate prescribed by the regulations from the rlay on which such amount should have been paid or re;nitted to the Treasurer to the clay of payment.,... '.

4 1970 RACE TRACKS TAX Chap Section 7b of Tlte Race Tracks Tax Act, as enacted by ~-~4?: i 9? section 6 of The Race Tracks Tax Amendment Act, 1964, crny"' c.!17. is by striking out "Comptroller'' in the first line ~ n~en deu and in the third line and inserting in lieu thereof in each instance "Y>Iinister". 8.-(1) Su.bsection 1 of section 7c of The Race Tracks Ta.Y ~~ ~:S: L 9 ~ Act, as enacted by section 6 of The Race Tracks Tax A mend- (1~~4, '\ n1, ment Act, 1964, is by striking out "Comptroller" ~inenct~<?s. in the first line and inserting in lieu thereof ":\[inister". (2) Subsection 2 of the said section 7c is by striking ~-~X ~.9~~ out "Comptroller" in the first line and inserting in lieu c " 01., s.6).su l>s.~. thereof ":\Iinister". 9.-(1) Clause a of section 8 of The Race Tracks Tax Act R G. 341, S. 8. is repealed and the following subslituted therefor: ~~~e~iacted (a) authorizing or requiring the Deputy :\Iinister of Revenue or any other officer of the Department of Revenue to exercise any power or impose any duty conferred or imposed upon the Minister by this Act. (2) The said section 8 is bv_ adding thereto c. R , 0 s the following clause: (f) prescribing the rate of interest payable on amounts payable to or to be remitted to the Treasurer under this Act. 10.-(1) This Act, except section 6, comes into force on :?.~;~mencethe day it receives Royal Assent. (2) Section 6 comes into force on the 1st day of June, Idem 11. This Act may be cited as The Race Tracks Tax Amend- Short tiue men! Act, ' CHAPTER

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