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filed March 25, 2002 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

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ONTARIO regulation 118/02

made under the

retail sales tax act

Made: March 22, 2002
Filed: March 25, 2002
Printed in The Ontario Gazette: April 13, 2002

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

(Definitions by Minister, Exemptions, Forms and Rebates)

Note: Since the end of 2001, Regulation 1012 has been amended by Ontario Regulation 117/02.  Previous amendments are listed in the Table of Regulations published in The Ontario Gazette dated January 19, 2002.

1. Section 1 of Regulation 1012 of the Revised Regulations of Ontario, 1990 is amended by adding the following definition:

“audio book” means an audio recording in which all or substantially all of the content is a spoken reading of a book;

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

14.3 (1) A purchaser of an audio book is exempt under paragraph 66 of subsection 7 (1) of the Act from tax,

(a) if he or she is legally blind and the audio book is purchased for his or her own use; or

(b) if he or she purchases the audio book on behalf of a person who is legally blind for that person’s own use.

(2) For the purposes of subsection (1), a person is legally blind if his or her permanent visual acuity in both eyes with proper refractive lenses is 20/200 or less, when measured using a Snellen chart or a chart that is equivalent to a Snellen chart, or whose greatest diameter of field of vision is permanently less than 20 degrees.

3. This Regulation comes into force on the day that subsection 192 (3) of the Responsible Choices for Growth and Fiscal Responsibility Act (Budget Measures), 2001 comes into force.

James M. Flaherty

Minister of Finance

Dated on March 22, 2002.