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ontario regulation 448/05

made under the

retail sales tax act

Made: July 21, 2005
Filed: July 28, 2005
Printed in The Ontario Gazette: August 13, 2005

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

(General)

1. Section 3 of Regulation 1013 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted:

3. (1) In this section,

“valid identity card” means, in respect of a sale of tangible personal property or a taxable service to a person or in respect of a contract of insurance or a benefits plan, an identity card the person is authorized to use under section 6 of Regulation 1012 of the Revised Regulations of Ontario, 1990 (Definitions, Exemptions and Rebates) made under the Act;

“valid purchase exemption certificate” means, in respect of a sale of tangible personal property or a taxable service to a person or in respect of a contract of insurance or a benefits plan, a purchase exemption certificate,

(a) that the person is authorized to use under section 6 of Regulation 1012 of the Revised Regulations of Ontario, 1990 (Definitions, Exemptions and Rebates) made under the Act, and

(b) that contains all of the information required under subsection 6 (4) of that regulation.

(2) Every vendor shall collect tax from a purchaser on the sale of tangible personal property or a taxable service in respect of which tax is otherwise payable under the Act unless the person provides a valid purchase exemption certificate to the vendor or presents a valid identity card to the vendor.

(3) If a person enters into a contract of insurance or a planholder provides a benefits plan and does not provide the vendor with a valid purchase exemption certificate or a certificate, as required by section 3.1, 3.2 or 3.3 of this Regulation, and does not present a valid identity card to the vendor, the vendor shall collect the tax imposed under section 2.1 of the Act.

(4) If a person provides a purchase exemption certificate to a vendor that does not contain the information required under subsection 6 (4) of Regulation 1012 of the Revised Regulations of Ontario, 1990 (Definitions, Exemptions and Rebates) made under the Act, the vendor shall levy and collect the tax, if any, that would otherwise be payable under the Act on the sale of the tangible personal property or the taxable service to the person or on the payment by the person of the premium under the contract of insurance or benefits plan, as the case may be.

2. (1) Clauses 4 (1) (a) and (b) of the Regulation are revoked and the following substituted:

(a) tangible personal property without providing a valid purchase exemption certificate, within the meaning of subsection 3 (1), or presenting a valid identity card, within the meaning of that subsection; and

(b) a taxable service described in clauses (a), (c), (c.1), (d) or (d.1) of the definition of “taxable service” in subsection 1 (1) of the Act.

(2) Subsection 4 (2) of the Regulation is revoked and the following substituted:

(2) When the holder of a “G” permit wishes to purchase free of tax tangible personal property or a taxable service described in clause (a), (c), (c.1), (d) or (d.1) of the definition of “taxable service” in subsection 1 (1) of the Act, the holder shall notify the supplier that the holder is the holder of a “G” permit by placing the number of the permit on the holder’s purchase order form.