Assessment and reassessment of fees, etc.

7.6 (1) The Minister may assess or reassess the amount of fees owed by a holder of an IRP cab card issued under subsection 7 (7) pursuant to the International Registration Plan to the Minister and to every other member jurisdiction of the Plan and the amount of taxes owed by a holder of an IRP cab card issued under subsection 7 (7) to every other member jurisdiction of the Plan that Ontario is required to collect pursuant to the Plan at any time or times within three years after the registration year for which the fees and taxes were owed. 2002, c. 22, s. 98.

Same

(2) Despite subsection (1), where the Minister establishes that the holder has made any misrepresentation that is attributable to neglect, carelessness or wilful default, or has committed any fraud, in supplying any information under this Part in respect of the Plan or in omitting to disclose any information, then the Minister may assess or reassess the fees and taxes described in subsection (1) at any time the Minister considers reasonable. 2002, c. 22, s. 98.

Same

(3) The Minister may, under subsection (1) or (2), assess or reassess the amount of fees and taxes using whatever method the Minister considers appropriate where, as a result of an examination and inspection under section 7.3, the IRP inspector determines that,

(a) the information filed by the holder with the Ministry is not substantiated by the records examined and inspected;

(b) the holder failed to maintain and preserve the records required by section 7.2; or

(c) a record or other thing was not produced or delivered or information disclosed as required by section 7.3. 2002, c. 22, s. 98.

Same

(4) The assessment or reassessment shall be based on all relevant information available to the Minister, including information about comparable permit holders. 2002, c. 22, s. 98.

Penalty

(5) Where the Minister assesses or reassesses an IRP cab card holder, he or she may assess a penalty equal to 10 per cent of the assessment or reassessment. 2002, c. 22, s. 98.

Refund to holder

(6) Where, as a result of an examination and inspection under section 7.3, it is determined that an IRP cab card holder paid fees or taxes in excess of what the holder owed pursuant to the International Registration Plan, the Minister shall assess or reassess the amount of the fees and taxes owed accordingly and the Minister may refund the excess to the holder. 2002, c. 22, s. 98.

Notice

(7) The Minister shall deliver a notice of assessment or reassessment personally on the IRP cab card holder or shall mail it to the holder at the latest address for the holder appearing on the records of the Ministry. 2002, c. 22, s. 98.

Same

(8) A notice of assessment or reassessment sent by mail shall be deemed to have been received on the fifth day after it was mailed unless the holder establishes that the holder did not, acting in good faith, through absence, accident, illness or other cause beyond the holder’s control, receive it. 2002, c. 22, s. 98.

Payment

(9) Every person assessed or reassessed under this section shall pay to the Minister the amount assessed or reassessed within 30 days after receiving the notice of assessment or reassessment, whether or not an objection to the assessment or reassessment is outstanding. 2002, c. 22, s. 98.

Included in assessment, reassessment

(10) For the purposes of this section, an assessment or reassessment of fees and taxes includes travel costs and fees owed under section 7.5, penalties assessed under this section and interest owed under section 7.7. 2002, c. 22, s. 98.

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