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ontario regulation 275/06

made under the

Retail Sales Tax Act

Made: June 7, 2006
Filed: June 12, 2006
Published on e-Laws: June 14, 2006
Printed in The Ontario Gazette: July 1, 2006

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


1. (1) Section 1 of Regulation 1013 of the Revised Regulations of Ontario, 1990 is amended by adding the following definition:

“advertising feature” means a section or part of a newspaper that is printed by or for the publisher of the newspaper for exclusive distribution with the newspaper and that identifies the newspaper’s name and date of issue on its pages;

(2) The definition of “advertising insert or supplement” in section 1 of the Regulation is amended by striking out “that is printed” in the portion before clause (a) and by striking out clauses (a) and (b).

(3) The definition of “newspapers” in section 1 of the Regulation is revoked and the following substituted:

“newspaper” means a printed publication that contains news, advertising and literary matter that is issued at least once a week if it is unbound and at least five times a week if it is bound, and

(a) includes a magazine as defined in subsection 1 (1) of Regulation 1012 of the Revised Regulations of Ontario, 1990 (Definitions, Exemptions and Rebates) made under the Act, but only if the magazine is distributed with the printed publication, and

(b) does not include,

(i) an advertising insert or supplement, or

(ii) an envelope wrapper, folder or other covering for the distribution of promotional materials;

2. This Regulation is deemed to have come into force on January 1, 2000.