O. Reg. 21/07: DEFINITIONS, EXEMPTIONS AND REBATES
filed February 5, 2007 under Retail Sales Tax Act, R.S.O. 1990, c. R.31Skip to content
ontario regulation 21/07
made under the
Retail Sales TAx Act
Made: February 5, 2007
Filed: February 5, 2007
Published on e-Laws: February 6, 2007
Printed in The Ontario Gazette: February 24, 2007
Amending Reg. 1012 of R.R.O. 1990
(Definitions, Exemptions and Rebates)
1. Regulation 1012 of the Revised Regulations of Ontario, 1990 is amended by adding the following section:
2.1 It is hereby determined under subsection 2 (9) of the Act that the fair value of liquor, spirits, beer and wine sold or required to be sold by or under the authority of the Liquor Control Board of Ontario under the Liquor Control Act does not include the amount of any deposit collected or remitted under the Ontario deposit return program referred to in Ontario Regulation 13/07 (Ontario Deposit Return Program) made under that Act.
2. This Regulation comes into force on February 5, 2007.
Minister of Finance
Date made: February 5, 2007.