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O. Reg. 38/04: GENERAL

filed February 27, 2004 under Gasoline Tax Act, R.S.O. 1990, c. G.5

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ontario regulation 38/04

made under the

Gasoline Tax Act

Made: February 25, 2004
Filed: February 27, 2004
Printed in The Ontario Gazette: March 13, 2004

Amending Reg. 533 of R.R.O. 1990

(General)

1. Section 3 of Regulation 533 of the Revised Regulations of Ontario, 1990 is amended by adding the following subsection: 

(2.1) Despite subsection (2), the following rules apply to a person if the total amount of refunds that will be claimed by the person under this section for a calendar year does not exceed $500:

1. The person is not required to submit the properly receipted invoices under subsection (2) covering the gasoline in respect of which the refund is claimed.

2. The person shall retain the invoices described 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.

2. Section 4 of the Regulation is amended by adding the following subsection:

(6.1) Despite subsections (5) and (6), the following rules apply to a person if the total amount of refunds that will be claimed by the person under this section for a calendar year does not exceed $500:

1. The person 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 person 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. Section 9.3 of the Regulation is amended by adding the following subsection:

(11.1) Despite subsection (11), the following rules apply to a retailer if the total amount of refunds that will be claimed by the retailer under section 28.1 of the Act for a calendar year does not exceed $500:

1. The retailer is not required to submit completed vouchers to verify the sale of the fuel with the application for refund.

2. The retailer shall retain the completed vouchers referred to in subsection (11) 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.

4. This Regulation shall be deemed to have come into force on May 9, 2001.