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ONTARIO regulation 135/01

made under the

tobacco tax act

Made:  April 6, 2001
Filed:  May 2, 2001
Printed in The Ontario Gazette: May 19, 2001

Amending Reg. 1033 of R.R.O. 1990

(Forms)

1. Regulation 1033 of the Revised Regulations of Ontario, 1990 is amended by adding the following section:

1. For the purposes of paragraph 4 of subsection 2 (1.7) of the Act, the prescribed percentage is 22 per cent in respect of all categories of cigars.

2. (1) The definition of “applicant” in subsection 3 (1) of the Regulation is amended by striking out “importer” and substituting “registered importer”.

(2) Subsection 3 (5) of the Regulation is amended by striking out “If the applicant is not a collector” at the beginning and substituting “If the applicant is not a collector designated under subsection 4 (1) of the Act”.

(3) Subsection 3 (6) of the Regulation is amended by striking out “If the applicant is not a collector” at the beginning and substituting “If the applicant is not a collector designated under subsection 4 (1) of the Act”.

(4) Subsection 3 (7) of the Regulation is amended by striking out “If the Minister is satisfied that an applicant, other than a collector” at the beginning and substituting “If the Minister is satisfied that an applicant, other than a collector designated under subsection 4 (1) of the Act”.

(5) Subsection 3 (8) of the Regulation is amended by striking out “If the applicant under this section is a collector” at the beginning and substituting “If the applicant under this section is a collector designated under subsection 4 (1) of the Act”.

3. The Regulation is amended by adding the following section:

5. (1) For the purposes of subsection 2.1 (1) of the Act, every invoice shall contain or include,

(a) the name and address of the vendor;

(b) amounts described in paragraphs 1, 2 and 3 of subsection 2 (1.7) of the Act for each cigar purchased by a retail dealer;

(c) the prescribed percentage as specified in section 1;

(d) the amount of tax charged for each cigar;

(e) the quantity of each cigar purchased by a retail dealer; and

(f) the date of the purchase.

(2) For the purposes of subsection 2.1 (4) of the Act, every invoice shall show,

(a) the name and address of the vendor;

(b) the purchase price of each cigar on which tax was calculated;

(c) the quantity of each cigar purchased;

(d) the amount of tax charged for each cigar; and

(e) the date of the purchase.

4. (1) Subsection 7 (2) of the Regulation is revoked.

(2) Subsection 7 (7) of the Regulation is revoked and the following substituted:

(7) On or before the 28th day of each month, every holder of a wholesaler’s permit who is not a collector designated under subsection 4 (1) of the Act shall deliver a return in the form approved by the Minister with respect to all tobacco products acquired in Ontario in the immediately preceding month.

(7.1) On or before the 28th day of each month, every holder of a wholesaler’s permit who is not a collector designated under subsection 4 (1) of the Act but is designated a collector under subsection 4 (1.3) of the Act shall deliver a return in the form approved by the Minister with respect to all tobacco products, other than cigars, acquired in Ontario in the immediately preceding month.

(3) Subsection 7 (11) of the Regulation is revoked.

5. Sections 1, 3 and 4 come into force on the day subsection 98 (2) of the Balanced Budgets for Brighter Futures Act, 2000 is proclaimed in force.

James M. Flaherty

Minister of Finance

Dated on April 6, 2001.