ONTARIO REGULATION 107/00

made under the

Retail Sales Tax Act

Made: February 14, 2000
Filed: February 16, 2000

Amending Reg. 1012 of R.R.O. 1990

(Definitions by Minister, Exemptions, Forms and Rebates)

Note: Since the end of 1998, Regulation 1012 has been amended by Ontario Regulations 383/99 and 384/99.  Previous amendments are listed in the Table of Regulations in the Statutes of Ontario, 1998.

1. (1) Subsection 10 (1) of Regulation 1012 of the Revised Regulations of Ontario, 1990 is amended by adding the following definition:

“same–sex partner” means a same–sex partner within the meaning of section 29 of the Family Law Act;

(2) Paragraph 2 of subsection 10 (3) of the Regulation is revoked and the following substituted:

2. A person purchasing the vehicle to provide transportation for a person who,

i. is a member of the family or the person’s same–sex partner,

ii. is a person with a permanent physical disability, and

iii. does not own a motor vehicle or lease a motor vehicle under a long–term lease.

(3) Clause 10 (5) (c) of the Regulation is amended by striking out “a member of the family of the purchaser or the person with a permanent physical disability or a member of the family of that person or the principal care giver” and substituting “a member of the family or same–sex partner of the purchaser or the person with a permanent physical disability or a member of the family or same–sex partner of that person or the principal care giver”.

(4) Clause 10 (7) (b) of the Regulation is revoked and the following substituted:

(b) the other motor vehicle was purchased from the applicant by a member of the family, the same–sex partner or the principal care giver of the person with a permanent physical disability and the member of the family, the same–sex partner or the principal care giver paid tax under the Act on the fair value of the vehicle on its purchase or on the fair market value of the vehicle; or

(5) Paragraph 3 of subsection 10 (9) of the Regulation is amended by striking out “member of the family” and substituting “member of the family or same–sex partner”.

2. This Regulation comes into force on the day section 59 of the Amendments Because of the Supreme Court of Canada Decision in M. v. H. Act, 1999 comes into force.

Ernie Eves

Minister of Finance

Dated on February 14, 2000.