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filed April 30, 2007 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

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ontario regulation 171/07

made under the

Retail Sales Tax Act

Made: April 24, 2007
Filed: April 30, 2007
Published on e-Laws: May 1, 2007
Printed in The Ontario Gazette: May 19, 2007

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

(Definitions, Exemptions and Rebates)

1. The definition of “commercial aircraft” in subsection 1 (1) of Regulation 1012 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted:

“commercial aircraft” means an aircraft,

(a) that is for the use of the general public, not primarily reserved for a particular person, and operated or available for operation for hire or reward, or

(b) that is used in the operation of a civil air navigation system;

Made by:

Gregory Sorbara

Minister of Finance

Date made: April 24, 2007.