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filed September 6, 2007 under Gasoline Tax Act, R.S.O. 1990, c. G.5

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ontario regulation 531/07

made under the

Gasoline Tax Act

Made: September 5, 2007
Filed: September 6, 2007
Published on e-Laws: September 10, 2007
Printed in The Ontario Gazette: September 22, 2007

Amending Reg. 534 of R.R.O. 1990


1. (1) Subsection 3 (2) of Regulation 534 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted:

(2) The Minister may, upon application from a purchaser, refund the tax paid on gasoline used in Ontario if,

(a) the gasoline was used exclusively in a business, industry or institution and for business, industrial or institutional purposes that are not excluded by regulation from the application of this subsection; or

(b) the gasoline was used to operate auxiliary equipment of a motor vehicle and,

(i) the gasoline to power the auxiliary equipment was from the same fuel tank as the gasoline that powered the motor vehicle,

(ii) the motor vehicle was not principally used by its owner or operator to transport passengers, for hire or otherwise, or for pleasure or recreation,

(iii) the auxiliary equipment was not used to propel the motor vehicle,

(iv) the auxiliary equipment was not used principally for personal use or for pleasure or recreation, and

(v) a number plate, as required under the Highway Traffic Act, was attached to the motor vehicle at the time the gasoline was used.

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

(3) No refund of tax shall be made under this section with respect to gasoline,

(a) used to operate a motor vehicle to which a number plate is attached as required under the Highway Traffic Act; or

(b) used in the operation of a motor vehicle used or intended to be used principally for recreation or pleasure.

2. This Regulation comes into force on the day it is filed.

Made by:

Gregory Sorbara

Minister of Finance

Date made: September 5, 2007.