You're using an outdated browser. This website will not display correctly and some features will not work.
Learn more about the browsers we support for a faster and safer online experience.


filed August 7, 2003 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

Skip to content


ontario regulation 333/03

made under the

retail sales tax act

Made: August 5, 2003
Filed: August 7, 2003
Printed in The Ontario Gazette: August 23, 2003

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

(Definitions, Exemptions and Rebates)

1. Subsection 3.1.1 (2) of Regulation 1012 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted:

(2) The provision of a telecommunications device to a person (the “recipient”) at less than full fair value is excluded from the application of the definition of “promotional distribution” if all of the following criteria are met:

1. The telecommunications device is provided to the recipient on or after December 18, 1997.

2. Tax is or will be paid on any fair value paid at the time of retail sale.

3. The telecommunications device cannot be used to access services of a person other than the person (the “service provider”) who provided it or caused it to be provided to the recipient at less than full fair value.

4. The services of the service provider that can be accessed by using the telecommunications device include taxable services.

5. The service provider has the reasonable expectation that the revenue he, she or it receives from all taxable services described in paragraph 4 will equal or exceed the sum of,

i. the cost of all taxable services described in paragraph 4, and

ii. the amount by which the full fair value of all of the telecommunications devices described in paragraph 3 exceeds the amount, if any, that the recipients pay for them.

(3) In this section,

“telecommunications device” means a cellular telephone or device with cellular telephone capabilities, a one-way pager, a digital satellite television device or a digital cable television device.

Made by:

Janet Lynne Ecker

Minister of Finance

Date made: August 5, 2003.