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filed July 5, 2001 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

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ONTARIO regulation 266/01

made under the

retail sales tax act

Made:  July 4, 2001
Filed:  July 5, 2001
Printed in The Ontario Gazette: July 21, 2001

Amending Reg. 1012 of R.R.O. 1990

(Definitions by Minister, Exemptions, Forms and Rebates)

1. (1) The definition of “farm implements”, “farm machinery”  and “farm equipment” in subsection 1 (1) of Regulation 1012 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted:

“farm implements”, “farm machinery” and “farm equipment” includes all implements, machinery and equipment designed for farm use and vehicles that are manufactured or designed as, or have within 30 days of the date of purchase, been converted into an unlicensed self-propelled vehicle for a specific use in farming and does not include,

(a) all terrain vehicles with engine displacements of less than 200 cc.,

(b) all terrain vehicles sold without a carrying rack or a carrying platform,

(c) ammunition,

(d) automobiles and parts for automobiles,

(e) automobile trailers,

(f) domestic refrigerators,

(g) household equipment,

(h) lawn mowers,

(i) light bulbs,

(j) pipes for home use,

(k) snowmobiles, and

(l) trucks and parts for trucks;

(2) The definition of “publications” in subsection 1 (1) of the Regulation is revoked.

(3) Section 1 of the Regulation is amended by adding the following subsections:

(3) The following are publications for the purposes of paragraph 44 of subsection 7 (1) of the Act if they are of an educational nature and not for commercial exhibition for profit:

1. Films and filmstrips.

2. Audio tapes and audio discs.

3. Video tapes and video discs.

4. Compact discs — read-only memory (CD-ROMs) that are not primarily computer programs.

(4) The following are not publications for the purposes of paragraph 44 of subsection 7 (1) of the Act:

1. Any written material.

2. Microfilm or microfiche.

3. Equipment to play or show material specified in paragraphs 1 to 4 of subsection (3).

2. Subsections 25 (1) to (5) of the Regulation are revoked.

3. Schedules 2 to 14 to the Regulation are revoked.

4. (1) Subsection 1 (1) shall be deemed to have come into force on October 1, 2000.

(2) Subsections 1 (2) and (3) shall be deemed to have come into force on May 3, 2000.

James M. Flaherty

Minister of Finance

Dated on July 4, 2001.