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O. Reg. 484/00: GENERAL

filed August 25, 2000 under Tobacco Tax Act, R.S.O. 1990, c. T.10

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ONTARIO REGULATION 484/00

made under the

Tobacco Tax Act

Made: August 23, 2000
Filed: August 25, 2000

Amending Reg. 1034 of R.R.O. 1990

(General)

1. Subsections 2 (4) and (5) of Regulation 1034 of the Revised Regulations of Ontario, 1990 are revoked and the following substituted:

 

(4) A manufacturer who holds a subsisting wholesale dealer’s permit may apply to the Minister in a form approved by the Minister for a permit to mark cigarettes.

(5) A wholesale dealer, other than a manufacturer, who is a collector may apply to the Minister in a form approved by the Minister for a permit to stamp cigarettes.

2. Section 3 of the Regulation is amended by adding the following subsection:

(2) The application must be in a form approved by the Minister.

3. Subsection 10 (2) of the Regulation is revoked and the following substituted:

(2) A wholesale dealer who is a collector may apply to the Minister in the form approved by the Minister for a permit to purchase and sell unmarked cigarettes.

4. (1) Subsection 13 (1) of the Regulation is amended by striking out “form required” and substituting “form approved”.

(2) Subsection 13 (2) of the Regulation is amended by striking out the portion before clause (a) and substituting the following:

(2) Every collector who sells tobacco products to another collector shall deliver in duplicate on or before the seventh day of each month a return to the Minister in the form approved by the Minister accompanied by the supporting schedules in respect of the sales and distribution of tobacco products during the immediately preceding calendar month to the other collector that shows,

. . . . .

(3) Subsection 13 (4) of the Regulation is revoked and the following substituted:

(4) Despite subsection (1), a collector or registered importer who has entered into a remittance agreement pursuant to subsection 4 (7) of the Act shall make the return to the Minister in the form approved by the Minister accompanied by the supporting schedules and remit the tax collectable and payable by such collector or registered importer as provided for under the agreement.