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O. Reg. 199/06: DEFINITIONS, EXEMPTIONS AND REBATES

filed May 16, 2006 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

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ontario regulation 199/06

made under the

Retail Sales tax Act

Made: May 16, 2006
Filed: May 16, 2006
Published on e-Laws: May 17, 2006
Printed in The Ontario Gazette: June 3, 2006

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

(Definitions, Exemptions and Rebates)

1. (1) The definition of “publications of a religious, charitable or benevolent organization” in subsection 1 (1) of Regulation 1012 of the Revised Regulations of Ontario, 1990 is revoked.

(2) Subsection 1 (3) of the Regulation is revoked and the following substituted:

(3) For the purposes of paragraph 44 of subsection 7 (1) of the Act, a publication is any  form of medium, including any of the following forms of media, that contains material of an educational nature and is not purchased for commercial exhibition for profit:

1. Film.

2. Filmstrip.

3. Audio tape.

4. Audio disc.

5. Video tape.

6. Video disc.

7. Compact disc — read-only memory (CD-ROM) that contains information that is not primarily a computer program.

8. Digital video disc — read-only memory (DVD-ROM) that contains information that is not primarily a computer program.

(3) Paragraph 3 of subsection 1 (4) of the Regulation is revoked and the following substituted:

3. Equipment to play or show material described in subsection (3).

(4) Section 1 of the Regulation is amended by adding the following subsections:

(5) For the purposes of paragraph 55 of subsection 7 (1) of the Act, a publication is any of the following:

1. Instructional material in printed form or on any form of medium, including a form described in any of paragraphs 1 to 8 of subsection (3), that is purchased or produced by the religious, charitable or benevolent organization for its own use and not for resale. 

2. Material in printed form or on any form of medium, including a form described in any of paragraphs 1 to 8 of subsection (3), that promotes the objects of a religious, charitable or benevolent organization and is not purchased or produced for commercial exhibition or profit.

(6) Despite subsection (5), directories, price lists, time tables, rate books, catalogues, stationery, forms and similar printed material are not publications for the purposes of paragraph 55 of subsection 7 (1) of the Act.

2. This Regulation shall be deemed to have come into force on May 12, 2005.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: May 16, 2006.