Tax Compliance Verification Process
On February 25, 2014, the Tender Contract Tax Compliance (TCTC) program was expanded to ensure that Ontario businesses are compliant with their provincial tax obligations before being awarded a provincial contract.
As a MTO registered service provider, you are required to ensure that your company is in compliance with your provincial tax obligations, whether administered by the Ontario Ministry of Finance (MOF) or by the Canada Revenue Agency (CRA).
A service provider will be required to obtain a tax compliance check only once as part of their annual MTO qualification renewal application. A service provider that is non-compliant will result in the rejection of their registration status and be unable to bid on MTO contracts, until the tax obligations have been resolved.
The Ministry of Transportation of Ontario (MTO) requires contractors to be in compliance with their provincial tax obligations prior to submitting a bid for MTO advertised tenders. Contractors who are first time applicants or renewing their Contractor Registration Form (CRF) are required to be in compliance with their Ontario tax obligations. Non-compliance will result in the rejection of their CRF. Contractors who fail to hold an approved CRF will not be allowed to submit a bid on MTO advertised tenders or enter into a contract with the MTO.
Ontario tax statutes are administered federally and provincially, therefore the verification process is divided into two separate processes.
For corporations who are subject to provincially administered tax statutes in the Province of Ontario, they will be required to complete the Tax Compliance Declaration Form and submit it to the MTO. The MOF will confirm if the contractor is compliant with provincially administered tax statutes.
For corporations who are subject to Ontario corporate tax, as indicated on the Tax Compliance Declaration Form, the contractor will be required to request a Filing and Balance Confirmation (FBC) letter from the CRA. This will confirm if the contractor is compliant with federally administered provincial tax statutes.
For further information, please contact Team Lead, Qualification Control at 905-704-2146 or firstname.lastname@example.org.
Engineering Service Providers
Starting November 1, 2014, MTO will be contacting Engineering Service Providers to provide instructions on how to seek confirmation of tax compliance from both the Ministry of Finance and Canada Revenue Agency. There will be time limits specified for completing the compliance requests.
MTO will send an email to the RAQS Key Contract identified in the Consultant Registration Form. Please ensure that your Key Contact information is up to date. The Engineering Service Providers who have recently been awarded an MTO contract will be contacted first, followed by Service Providers who have recently submitted EOIs and RFQs. Over a period of 10 months, all RAQS registered Engineering Service Providers will be receiving MTO’s email request to seek confirmation of tax compliance.
For MTO specific inquiries, please contact the RAQS Help Desk: