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O. Reg. 116/00: GENERAL

filed February 16, 2000 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

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ONTARIO REGULATION 116/00

made under the

Retail Sales Tax Act

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

Amending Reg. 1013 of R.R.O. 1990

(General)

Note: Since the end of 1998, Regulation 1013 has been amended by Ontario Regulations 444/99, 445/99 and 456/99.  Previous amendments are listed in the Table of Regulations in the Statutes of Ontario, 1998.

1. The definition of “wholly owns” in section 1.1 of Regulation 1013 of the Revised Regulations of Ontario, 1990 is amended by striking out “each of whom is a member of his or her family within the meaning of subsection 8 (2) of the Act” and substituting “each of whom is a member of his or her family as defined in subsection 8 (2) of the Act or his or her same–sex partner within the meaning of subsection 8 (4) of the Act”.

2. (1) Subsection 13 (1) of the Regulation is revoked.

(2) Clause 13 (8) (a) of the Regulation is amended by striking out “a member of his or her family, within the meaning of subsection 8 (2) of the Act” and substituting “a member of his or her family within the meaning of subsection 8 (2) of the Act or his or her same–sex partner within the meaning of subsection 8 (4) of the Act”.

3. Subsection 23 (1) of the Regulation is revoked.

4. 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.