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O. Reg. 355/04: GENERAL

filed November 5, 2004 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

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ontario regulation 355/04

made under the

retail sales tax act

Made: November 3, 2004
Filed: November 5, 2004
Printed in The Ontario Gazette: November 20, 2004

Amending Reg. 1013 of R.R.O. 1990

(General)

1. (1) Subsection 5 (17) of Regulation 1013 of the Revised Regulations of Ontario, 1990 is amended,

(a) by striking out “by subsection (1) or by section 7” in the portion before paragraph 1 and substituting “by this section”; and

(b) by striking out “during the month” in the portion before paragraph 1 and substituting “during the period covered by the return”.

(2) Section 5 of the Regulation is amended by adding the following subsection:

(18) If a vendor is required by this section to remit to the Minister tax collectable or payable by the vendor during a period covered by a return, the vendor shall deduct from the amount to be remitted to the Minister any amount that the vendor has remitted during the period covered by the return to a person who is authorized under subsection 11 (1) of the Act to collect tax.

2. Section 7 of the Regulation is revoked and the following substituted:

7. (1) A person making a return under section 5 who has remitted to an authorized collector any tax collectable or payable during the period covered by the return shall include with the return documents evidencing the remittance to the authorized collector.

(2) For the purposes of this section,

“authorized collector” means a person who is authorized under subsection 11 (1) of the Act to collect tax from purchasers, consumers or vendors.