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O. Reg. 319/01: GENERAL

filed August 14, 2001 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

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ONTARIO regulation 319/01

made under the

retail sales tax act

Made: August 8, 2001
Filed: August 14, 2001
Printed in The Ontario Gazette: September 1, 2001

Amending Reg. 1013 of R.R.O. 1990

(General)

1. (1) Subsection 10 (5) of Regulation 1013 of the Revised Regulations of Ontario, 1990 is amended by striking out “2.1 (5) or (6) of the Act” and substituting “2.1 (6) or (6.1) of the Act”.

(2) Subsection 10 (6) of the Regulation is revoked and the following substituted:

(6) If any person liable to pay tax under subsection 2.1 (6) or (6.1) of the Act pays an amount to the vendor that is less than the total amount of the premium and tax that was previously billed or otherwise indicated by the vendor to be payable and the amount is paid on account of a premium that is due before April 1, 2004, the vendor shall calculate and remit the tax collectable and payable in accordance with the following rules:

1. For premium payments due before May 3, 2000, multiply the amount paid by 5/105 and remit the resulting amount as tax under section 5.

2. For premium payments due after May 2, 2000 and before April 1, 2001, multiply the amount paid by 4/104 and remit the resulting amount as tax under section 5.

3. For premium payments due after March 31, 2001 and before April 1, 2002, multiply the amount paid by 3/103 and remit the resulting amount as tax under section 5.

4. For premium payments due after March 31, 2002 and before April 1, 2003, multiply the amount paid by 2/102 and remit the resulting amount as tax under section 5.

5. For premium payments due after March 31, 2003 and before April 1, 2004, multiply the amount paid by 1/101 and remit the resulting amount as tax under section 5.

2. Subsection 23 (2) of the Regulation is revoked.

3. Section 26 of the Regulation is revoked and the following substituted:

26. (1) A purchaser is excluded from the exemption from tax that would otherwise be available under subsection 9 (2) of the Act in respect of the price of admission to a professional sporting event in Ontario that is held under the auspices or sponsorship of a sponsor, except in the circumstances described in subsection (2).

(2) Subsection (1) does not apply to a purchaser referred to in that subsection if,

(a) the sponsor actively participates in planning and managing the professional sporting event;

(b) the organizer of the event can reasonably anticipate that there will be net proceeds from the event; and

(c) the sponsor is entitled, under the sponsorship agreement, to receive at least 90 per cent of the net proceeds from the event and intends to use those proceeds solely for the purposes of the sponsor.

(3) In this section,

“direct expenses”, with respect to a professional sporting event, do not include travel expenses or expenses relating to the remuneration of players;

“home game” means, in respect of a sports team, a game played by the team in the location where it ordinarily plays games against a team that ordinarily plays its games in another location;

“net proceeds” means, with respect to a professional sporting event, the amount by which the sum of the gate receipts and the broadcasting, parking and concession revenues from the event exceeds the direct expenses of the organizers for the event;

“organizer” means a person who enters into a sponsorship agreement with a sponsor;

“professional league” means Major League Baseball, the Canadian Football League, the National Basketball Association, the National Hockey League, the National Lacrosse League, United Soccer League or any other league of sports teams in which the players on a team are ordinarily paid salary or other remuneration by the team that is not just a reimbursement of expenses incurred by the players;

“professional sporting event” means a game,

(a) that is played in Ontario as a home game by a sports team that belongs to a professional league, and

(b) that is played during the regular season of the professional league to which the sports team belongs;

“sponsor” means, with respect to a professional sporting event, a person described in clause 9 (2) (a), (b), (c), (e) or (f) of the Act;

“sponsorship agreement” means an agreement between a sponsor and a person under which the sponsor agrees to sponsor one or more professional sporting events.

4. (1) Subject to subsections (2) and (3), this Regulation comes into force on the day it is filed.

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

(3) Section 2 shall be deemed to have come into force on March 1, 2000.