O. Reg. 275/00: MISCELLANEOUS

 

ONTARIO REGULATION 275/00

made under the

gasoline tax act

Made: May 8, 2000
Filed: May 9, 2000

Amending Reg. 534 of R.R.O. 1990

(Miscellaneous)

Note: Since the end of 1998, Regulation 534 has been amended by Ontario Regulations 12/99 and 557/99.  Previous amendments are listed in the Table of Regulations in the Statutes of Ontario, 1998.

1. (1) Clause 1 (2) (a) of Regulation 534 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted.

(a) a return in the form approved by the Minister reporting the amount of tax collectible and payable by the collector for the month; and

(2) Subsection 1 (4) of the Regulation is revoked and the following substituted:

(4) For the purposes of subsection 4 (5) of the Act, every importer who is not a registered importer and who imports gasoline or aviation fuel into Ontario from outside Canada shall deliver a statement in the form approved by the Minister, to the Minister, or to a person authorized by the Minister, at the time of entry into Ontario of each shipment of gasoline or aviation fuel.

(3) Subsection 1 (6) of the Regulation is amended by striking out the portion before clause (a) and substituting the following:

(6) Every importer shall, on or before the 21st day of the month following the calendar month in which the gasoline or aviation fuel was imported into or received in Ontario, deliver a statement in the form approved by the Minister, to the Minister specifying,

. . . . .

2. Subsections 1.1 (1) and (3) of the Regulation are revoked and the following substituted:

(1) Every exporter shall deliver to the Minister, at least 10 days prior to the delivery of gasoline in bulk or aviation fuel in bulk to a person carrying on business outside Ontario, a return in the form approved by the Minister, with respect to the gasoline or aviation fuel to be delivered outside Ontario.

. . . . .

(3) On or before the 21st day of every month, every exporter shall deliver to the Minister a return in the form approved by the Minister, with supporting schedule, with respect to the gasoline or aviation fuel delivered outside Ontario in the immediately preceding calendar month.

3. Section 1.2 of the Regulation is revoked and the following substituted:

1.2 On or before the 21st day of each month, every registered interjurisdictional transporter shall deliver to the Minister a return in the form approved by the Minister, with respect to the calendar month immediately preceding.

4. Subsection 3 (4) of the Regulation is revoked and the following substituted:

(4) An application for a refund of tax under subsection (2) must be made in a form approved by the Minister and must be accompanied by invoices covering the purchase of the gasoline in respect of which the refund is claimed.

5. Section 7 of the Regulation is revoked and the following substituted:

7. (1) The return made by a person under subsection 1 (9) must be made in the form and manner approved by the Minister.

(2) The return made by a person under subsection 1 (10) must be made in the form and manner approved by the Minister.

(3) A person wishing to be a designated collector under subsection 3 (1) of the Act shall make application in the form and manner approved by the Minister.

(4) Every person registered under the Act who enters into a written agreement to have another person act as his, her or its agent for the purposes of preparing and delivering to the Minister returns required by the Act shall provide a written authorization for the agent in the form approved by the Minister.

6. Forms 8 and 9 of the Regulation are revoked.

Chris Hodgson

Chair of Management Board

Dated on May 8, 2000.