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O. Reg. 35/04: Forms

filed February 27, 2004 under Tobacco Tax Act, R.S.O. 1990, c. T.10

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ontario regulation 35/04

made under the

Tobacco Tax Act

Made: February 5, 2004
 Filed: February 27, 2004
Printed in The Ontario Gazette: March 13, 2004

Amending Reg. 1033 of R.R.O. 1990

(Forms)

1. The title to Regulation 1033 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted:

Returns and Refunds

2. Section 3 of the Regulation is amended by adding the following subsection:

(6.1) Despite subsections (5) and (6), the following rules apply to an applicant who is not a collector designated under subsection 4 (1) of the Act if the total amount of refunds that will be claimed by the applicant under this section for a calendar year does not exceed $500:

1. The applicant is not required to submit the documents required to be submitted with the application under subsection (5) or (6), as the case may be.

2. The applicant shall retain the documents referred to in paragraph 1 for a period of not less than seven years after the day the application for the refund is made to the Minister and shall produce them at any time during that period at the request of the Minister.

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

6. For the purposes of clause 7.1 (5) (b) of the Act, every tear tape manufacturer shall maintain records accounting for the following:

1. The quantities of tear tape manufactured.

2. The quantities of tear tape sold.

3. The names and addresses of persons to whom tear tape is sold.

4. The dates of sales of tear tape.

5. The dates of shipment for sales of tear tape.

6. The reference numbers of all invoices issued on sales of tear tape.

4. (1) Subsection 7 (3) of the Regulation is revoked and the following substituted:

(3) On or before the 28th day of each month, every person to whom the Minister has issued a permit to mark or stamp cigarettes shall deliver a return in the form approved by the Minister, accompanied by the supporting schedules, with respect to cigarettes marked or stamped in the immediately preceding month and accounting for the indicia received and used by the person during that month.

(3.1) Despite subsection (3), a person is not required to deliver a return under that subsection if the person satisfies the requirements of subsection 13 (1) of Regulation 1034 of the Revised Regulations of Ontario, 1990 and, with the return required under that subsection, delivers the supporting schedules for the immediately preceding month that would otherwise be required under subsection (3), containing the information described in that subsection.

(2) Section 7 of the Regulation is amended by adding the following subsection:

(4.1) On or before the 28th day of each month, every holder of a subsisting permit to manufacture tear tape shall deliver to the Minister a return in the form approved by the Minister with respect to all tear tapes manufactured in the immediately preceding month for use in marking cigarettes for sale, delivery or distribution in Ontario.

(3) Subsection 7 (8) of the Regulation is amended by striking out “retailer” wherever it appears and substituting in each case “retail dealer”.

(4) Section 7 of the Regulation is amended by adding the following subsection:

(11) On or before the 28th day of each month, every interjurisdictional transporter shall deliver to the Minister a return in the form approved by the Minister with respect to all tobacco products transported into and out of Ontario in the immediately preceding month.

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

8. (1) For the purposes of subsection 19 (3.4) of the Act,

(a) the prescribed threshold for an unverifiable loss is 0.1 per cent;

(b) the amount of a person’s unverifiable losses of tobacco is the amount by which the person’s available inventory exceeds the amount of tobacco that the person verifies to have been sold, lost, stolen, destroyed, contaminated, consumed or distributed; and

(c) a person has excess unverifiable losses to the extent the person’s unverifiable losses of tobacco for a period of 36 continuous months exceed the amount equal to 0.1 per cent of the person’s available inventory of tobacco for that period.

(2) For the purposes of subsection (1), a person’s available inventory of tobacco for a period of 36 months is calculated using the formula,

A + B – C

in which,

  “A” is the amount of the person’s opening inventory of tobacco at the beginning of the period,

  “B” is the amount of tobacco produced, received or purchased by the person during the period, and

  “C” is the amount of the person’s closing inventory of tobacco at the end of the period.

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

(2) Section 2 shall be deemed to have come into force on May 9, 2001.

(3) Section 3 comes into force on the later of,

(a) the day section 222 of the Responsible Choices for Growth and Fiscal Responsibility Act (Budget Measures), 2001 comes into force; and

(b) the day this Regulation is filed.

(4) Subsections 4 (1) and (2) come into force on the later of,

(a) the day subsection 228 (1) of the Responsible Choices for Growth and Fiscal Responsibility Act (Budget Measures), 2001 comes into force; and

(b) the day this Regulation is filed.

Made by:

Gregory Sorbara

Minister of Finance

Date made: February 5, 2004.