Ontario's Tax System

Ontario's major tax statutes as well as a number of tax credit, incentive and benefit programs form Ontario's tax system. The tax revenues collected support the province's programs and investments in education, health care, transportation infrastructure and skills.

The Ministry of Finance promotes the integrity of the province's self-assessing tax system by encouraging compliance through taxpayer education and customer service, while discouraging non-compliance through enforcement activities.

Table of contents

• Objection and appeal procedures for Ontario taxes and programs
• Objections: Ontario Tax Credits (OTC), Ontario Tax Reduction (OTR), Guaranteed Annual Income System (GAINS), Ontario Child Care Supplement (OCCS), Community Small Business Investment Fund (CSBIF)
• Objections and appeals — Frequently asked questions, forms and publications
• What to expect during an Ontario Ministry of Finance audit
• Voluntary disclosure
• Retention/destruction of books and records
• Interest rates and tax rates
• Rate of interest on overpayments of tax
• Refunds and rebates
• Service standards and commitments
• Change of address form
• $25M cheque ceiling on payments
• Memorandum of agreement concerning a Canada-Ontario comprehensive integrated tax co-ordination agreement