O. Reg. 291/03: DEFINITIONS, EXEMPTIONS AND REBATES

 

ontario regulation 291/03

made under the

retail sales tax act

Made: July 15, 2003
Filed: July 16, 2003
Printed in The Ontario Gazette: July 26, 2003

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

(Definitions, Exemptions and Rebates)

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

14.4 (1) For the purposes of paragraph 68 of subsection 7 (1) of the Act,

“reinforced concrete” means ready-mix concrete and includes any embedded or attached reinforcing material.

(2) For the purposes of this section,

“exempt machinery” means machinery or equipment that is exempt from tax under paragraph 40 of subsection 7 (1) of the Act.

(3) For the purposes of paragraph 68 of subsection 7 (1) of the Act, reinforced concrete used in the construction of a structure to be used by a manufacturer directly in the manufacture or production of tangible personal property is exempt from tax if any of the following circumstances exist:

1. The structure is used directly and exclusively as an integral component of exempt machinery.

2. The structure is used directly and exclusively to detect, prevent, measure, treat, reduce or remove pollutants to water, soil or air, but only if the pollutants are attributable to the manufacture or production of tangible personal property.

3. The structure is used as a foundation or base that forms an integral part of exempt machinery, but only if the structure is required by engineering specifications for the purpose of vibration protection or elevation in order to permit gravity feeds during the manufacturing or production process.

4. The structure is used as an elevated access to exempt machinery for operational and maintenance purposes.

(4) Despite subsection (3), reinforced concrete is not exempt from tax if it is used in the construction of a floor or an environmental containment slab.

2. This Regulation shall be deemed to have come into force on June 18, 2002.

 

Made by:

janet lynne ecker

Minister of Finance

Date made: July 15, 2003.