O. Reg. 103/19: GENERAL

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ontario regulation 103/19

made under the

Gasoline Tax Act

Made: May 16, 2019
Filed: May 17, 2019
Published on e-Laws: May 17, 2019
Printed in The Ontario Gazette: June 1, 2019

Amending Reg. 533 of R.R.O. 1990

(GENERAL)

1. Paragraph 3 of subsection 9 (1) of Regulation 533 of the Revised Regulations of Ontario, 1990 is repealed and the following substituted:

3. Indians, bands, band-empowered entities and Tribal Councils with respect to the purchase of gasoline, aviation fuel or propane on a reserve for their exclusive use and with respect to the purchase of gasoline, aviation fuel or propane not on a reserve when the retailer delivers it to the reserve for their exclusive use. In the case of a band-empowered entity or a Tribal Council that is a corporation, the use of the gasoline, aviation fuel or propane must relate to the provision of non-commercial programs designed to benefit or assist band members. For the purposes of this paragraph “band”, “band-empowered entity”, “Indian”, “reserve” and “Tribal Council” have the meaning set out in section 9.1.

2. (1) Section 9.1 of the Regulation is amended by striking out the portion before the definitions and substituting the following:

9.1 In this section and in sections 9.2 and 9.3,

. . . . .

(2) Section 9.1 of the Regulation is amended by adding the following definitions:

“band-empowered entity” means a corporation or entity that is located on a reserve and is owned or controlled by a band, a Tribal Council or a group of bands other than a Tribal Council; (“entité mandatée par une bande”)

“Tribal Council” means a corporation or entity that provides advisory or program services to a group of bands with a common interest. (“conseil tribal”)

3. Section 9.2 of the Regulation is revoked and the following substituted:

9.2 (1) A band, band-empowered entity or Tribal Council may apply to the Minister for a certificate that permits the purchase of fuel, exempt from tax imposed by the Act, for their exclusive use.

(2) An application under subsection (1) shall be in the form approved by the Minister and accompanied by the supporting documents necessary to verify the eligibility of the applicant to purchase fuel exempt from the tax imposed by the Act.

(3) Upon receiving a completed application and supporting documents necessary to verify the eligibility of the applicant, the Minister shall issue any number of certificates of exemption to the band, band-empowered entity or Tribal Council.

(4) When purchasing fuel exempt from the tax imposed by the Act on behalf of a band, band-empowered entity or Tribal Council or for a vehicle owned by a band, band-empowered entity or Tribal Council, an individual shall present to the retailer a certificate of exemption issued by the Minister to the band, band-empowered entity or Tribal Council.

(5) A certificate of exemption shall not be left with a retailer or with any other person unless the person is authorized to purchase fuel for the band, band-empowered entity or the Tribal Council to whom the certificate was issued.

(6) When purchasing fuel exempt from the tax imposed by the Act for their exclusive use, an individual who is an Indian shall present to the retailer the individual’s Federal Certificate of Indian Status Card, Secure Certificate of Indian Status Card, Temporary Confirmation of Registration Document or other similar document issued by the Government of Canada.

(7) If requested by an employee of the Ministry, an Indian who has purchased fuel exempt from the tax imposed by the Act or a band, band-empowered entity or Tribal Council, on whose behalf fuel has been purchased exempt from the tax imposed by the Act, shall provide the employee with such information as the employee may require in order to verify that the purchase of fuel is exempt from the tax.

4. (1) Subsection 9.3 (1) of the Regulation is amended by striking out “to an Indian or a band on a reserve” and substituting “as referred to in paragraph 3 of subsection 9 (1)”.

(2) Subsection 9.3 (3) of the Regulation is amended by striking out “to an Indian or a band that holds a certificate of exemption” at the end and substituting “as referred to in paragraph 3 of subsection 9 (1)”.

(3) Subsection 9.3 (7) of the Regulation is revoked and the following substituted:

(7) Before a retailer sells or delivers fuel for which the purchaser provided a certificate of exemption, the retailer shall complete and sign a form approved by the Minister respecting the sale of the fuel.

(4) Subsection 9.3 (8) of the Regulation is revoked.

(5) Subsection 9.3 (9) of the Regulation is revoked and the following substituted:

(9) The retailer shall not,

(a) retain a certificate of exemption; or

(b) use the information set out in a certificate of exemption or a document mentioned in subsection 9.2 (6) other than for the purpose of determining whether a purchase is exempt from the tax imposed by the Act.

(6) Subsection 9.3 (11) of the Regulation is revoked and the following substituted:

(11) A retailer applying for a refund under section 28 or 28.1 of the Act in respect of a sale referred to in subsection (7) shall submit to the Minister, in the manner specified by the Minister, the form completed in accordance with that subsection in order to permit the Minister to verify that the sale of the fuel is exempt from tax.

(7) Subsection 9.3 (11.1) of the Regulation is amended by,

(a) adding “28 or” before “28.1” in the portion before paragraph 1;

(b) striking out “completed vouchers” in paragraph 1 and substituting “the form referred to in subsection (7)”; and

(c) striking out “completed vouchers referred to in subsection (11)” in paragraph 2 and substituting “form referred to in subsection (7)”.

(8) Subsection 9.3 (12) of the Regulation is revoked and the following substituted:

(12) The Minister may disallow a retailer’s application for a refund under section 28 or 28.1 of the Act in respect of a sale referred to in subsection (7) or may assess the retailer under subsection 11 (12) of the Act if the form submitted by the retailer fails to establish the retailer’s entitlement to a refund.

Commencement

5. This Regulation comes into force on the later of January 1, 2020 and the day it is filed.

 

 

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