As part of its pandemic response measures, the provincial government provided businesses with a tax penalty and interest relief period. While all tax filing and payment deadlines were unchanged, penalties and interest were not levied on businesses which failed to file or pay on time or in full under the following provincial tax programs: employer health tax, tobacco tax, fuel tax, gas tax, beer, wine and spirits tax, mining tax, insurance premium tax, international fuel tax agreement, retail sales tax on insurance contracts and benefit plans, and race tracks tax.

That waiver period ran from January 1 to July 1, 2022. Consequently, taxpayers who are currently in arrears with respect to filings or payments under any of these tax programs are subject to interest and penalty charges as of July 5, 2022.

The provincial government has indicated that flexible payment plans may be available to those unable to pay in full and experiencing financial hardship. Information on how to arrange such a payment plan can be found on the Ontario government website at https://budget.ontario.ca/2020/marchupdate/relief-measures.html#:~:text=Relief%20period%20overview,deadline%20under%20select%20provincial%20taxes.