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O. Reg. 128/01: GENERAL

filed April 27, 2001 under Tobacco Tax Act, R.S.O. 1990, c. T.10

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ONTARIO regulation 128/01

made under the

tobacco tax act

Made:  April 25, 2001
Filed:  April 27, 2001
Printed in The Ontario Gazette: May 12, 2001

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

(General)

1. Subsection 1 (1) of Regulation 1034 of the Revised Regulations of Ontario, 1990 is amended by striking out “In the Act and this regulation” at the beginning and substituting “In the Act and regulations made under the Act”.

2. (1) The Regulation is amended by striking out “wholesale dealer” wherever it occurs in the following provisions and substituting in each case “wholesaler”:

1. The definition of “manufacturer” in subsection 1 (1).

2. Subsection 2 (5).

3. Clauses 3 (1) (a) and (b).

4. Sections 4, 5, 6, 8 and 9.

5. Subsections 10 (1) and (2).

6. Subsection 11 (2).

7. Section 15.

(2) The Regulation is amended by striking out “wholesale dealer’s” wherever it occurs in the following provisions and substituting in each case “wholesaler’s”:

1. Subsection 2 (4).

2. Subsection 3 (1).

3. Sections 4, 7, 8 and 16.

4. Paragraph 2 of subsection 24 (1).

3. Section 11 of the Regulation is amended by adding the following subsection:

(3.1) Every person designated a collector under subsection 4 (1.3) of the Act shall collect and remit the tax imposed by the Act in the manner set out in section 13 from every retail dealer or consumer to whom the collector sells cigars.

4. (1) Subsection 13 (2) of the Regulation is revoked and the following substituted:

(2) Every collector or registered importer who sells tobacco products to a collector pursuant to subsection 4 (3) or 5 (4) of the Act 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,

(a) the quantities of tobacco products sold;

(b) the name and address of the collectors to whom the tobacco products were sold;

(c) the date of the sale of the tobacco products;

(d) the shipping date of the tobacco products;

(e) the reference number of the invoice in respect of the sale of the tobacco products; and

(f) the amount of the tax that the collector is obliged to collect upon the resale of the tobacco products.

(2) Subsection 13 (3) of the Regulation is amended by striking out “the collector” in the portion before clause (a) and substituting “the collector designated under subsection 4 (1) of the Act”.

(3) Section 13 of the Regulation is amended by adding the following subsection:

(3.1) For the purpose of subsection (1), the tax collectable and payable by the person designated under subsection 4 (3) of the Act,

(a) shall include the tax on all sales or deliveries of cigars made by the person during the month for which the return is made; and

(b) shall not be reduced by the loss, theft, destruction, sale or consumption of any cigars following delivery by the person.

5. Section 18 of the Regulation is revoked.

6. Paragraph 1 of subsection 24 (1) of the Regulation is amended by striking out “importer” and substituting “registered importer”.

7. Sections 2, 3, 4 and 5 come into force on the day subsection 100 (1) of the Balanced Budgets for Brighter Futures Act, 2000 is proclaimed in force.