O. Reg. 304/02: DEFINITIONS BY MINISTER, EXEMPTIONS, FORMS AND REBATES

 

ONTARIO regulation 304/02

made under the

retail sales tax act

Made: November 1, 2002
Filed: November 4, 2002
Printed in The Ontario Gazette: November 23, 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 Regulations 117/02 and 118/02.  Previous amend­ments are listed in the Table of Regulations published in The Ontario Gazette dated January 19, 2002.

1. (1) Subsection 19 (1) of Regulation 1012 of the Revised Regulations of Ontario, 1990 is amended by adding the following definition:

“hybrid electric vehicle” means a multipurpose passenger vehicle, a passenger car or a truck as those expressions are defined in subsection 2 (1) of the Motor Vehicle Safety Regulations made under the Motor Vehicle Safety Act (Canada), other than a bus, which has a gross vehicle weight rating of less than 10,000 pounds and which, at the time it is first sold at retail,

(a) has its motive power provided by an electric motor and internal combustion engine,

(b) has regenerative braking designed to recover energy released while the vehicle speed is reducing or the vehicle is stopping, and

(c) has an energy storage system such as a battery, ultra capacitor or flywheel.

(2) Subsection 19 (3) of the Regulation is amended by adding the following clause:

(d) in the case of a rebate for a hybrid electric vehicle, as referred to in clause 48 (3) (i) of the Act,

(i) the original purchase or lease contract for the vehicle setting out the purchase price or lease payments and the tax paid under section 2 or 4.2 of the Act on the purchase or lease or, where no written contract is executed, the original retail sales tax receipt issued by a person authorized to issue permits under section 7 of the Highway Traffic Act, and

(ii) proof of the amount of tax paid under section 2 or 4.2 of the Act on the purchase of the vehicle.

(3) Subsection 19 (4) of the Regulation is amended by striking out “and” at the end of subclause (a) (iii) and by adding the following clause:

(c) rebate the tax paid under section 2 or 4.2 of the Act to the purchaser of a hybrid electric vehicle.

(4) Section 19 of the Regulation is amended by adding the following subsection:

(6.1) A rebate under clause (4) (c) shall not exceed $1,000.

(5) Subclause 19 (7) (b) (ii) of the Regulation is revoked and the following substituted:

(ii) the following amount for the type of vehicle indicated:

A. $750 for a vehicle that uses propane.

B. $1,000 for a vehicle that uses a form of energy described in sub-subclause 48 (3) (g) (i) (A) or (B) of the Act, other than propane.

C. $1,000 for a hybrid electric vehicle.

2. Section 20 of the Regulation is revoked and the following substituted:

20. (1) No rebate is payable under section 19 unless the conditions set out in this section are met.

(2) The application for the rebate must be made within four years after the payment of the tax under section 2, 4 or 4.2 of the Act.

(3) Delivery of the vehicle must have been taken by the purchaser on or after the following date:

1. For a vehicle other than a hybrid electric vehicle, February 17, 1989.

2. For a hybrid electric vehicle that is a passenger car, May 9, 2001.

3. For a hybrid electric vehicle that is a multipurpose passenger vehicle or a truck, June 18, 2002.

Janet Ecker

Minister of Finance

Dated on November 1, 2002.

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