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O. Reg. 533/07: DEFINITIONS, EXEMPTIONS AND REBATES

filed September 6, 2007 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

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ontario regulation 533/07

made under the

Retail Sales 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. 1012 of R.R.O. 1990

(Definitions, Exemptions and Rebates)

1. (1) Clauses 19 (3) (a), (b) and (c) of Regulation 1012 of the Revised Regulations of Ontario, 1990 are revoked and the following substituted:

(a) in the case of a rebate provided for under clause 48 (3) (g) of the Act, for a motor vehicle purchased to operate on an alternative fuel,

(i) the original purchase or lease contract for the vehicle setting out the purchase price or lease payments and the tax paid under section 2 or 4.2 of the Act on the purchase or lease or, where no written contract is executed, the original retail sales tax receipt issued by a person authorized to issue permits under section 7 of the Highway Traffic Act,

(ii) proof of the amount of tax paid under section 2 or 4.2 of the Act on the purchase of the vehicle, and

(iii) for a previously owned vehicle that uses any form of energy described in clause 48 (3) (g) of the Act, a description of the fuel system written by the person who issued the safety standards certificate for the vehicle;

(b) in the case of a rebate referred to in clause 48 (3) (g.1) or (h) of the Act, for a vehicle converted to operate on an alternative fuel,

(i) the original purchase or lease contract for the vehicle setting out the purchase price or lease payments and the tax paid under section 2, 4 or 4.2 of the Act on the purchase or lease or, where no written contract has been executed, the original retail sales tax receipt issued by a person authorized to issue permits under section 7 of the Highway Traffic Act,

(ii) proof of the amount of tax paid under section 2, 4 or 4.2 of the Act on the purchase of the vehicle,

(iii) the original purchase contract or other document that evidences the conversion of the vehicle showing the date on which the conversion took place and the tax paid under section 2 of the Act, and

(iv) for a motor vehicle converted to operate on any form of energy described in clause 48 (3) (g) of the Act, a description of the fuel system written by the person who made the conversion;

(c) in the case of a rebate provided for under clause 48 (3) (h.1) of the Act, for tangible personal property sold as a conversion kit and the labour to install it, the documents required under subclauses (b) (iii) and (iv);

(2) Clauses 19 (4) (a) and (b) of the Regulation are revoked and the following substituted:

(a) rebate the tax paid under section 2 or 4.2 of the Act to the purchaser of,

(i) a motor vehicle purchased to operate on energy described in clause 48 (3) (g) of the Act,

(ii) a motor vehicle and any tangible personal property sold as a conversion kit as well as the labour provided to install it, if the vehicle is converted to permit it to operate in a manner described in clause 48 (3) (g) of the Act within 180 days of the date of sale of the vehicle,

(iii) tangible personal property sold as a conversion kit to permit a motor vehicle to operate on energy described in clause 48 (3) (g) of the Act, including the labour, if any, to install it;

(b) rebate the tax paid under section 4 of the Act to the purchaser if the vehicle is converted to permit it to operate in a manner described in subclause 48 (3) (g) (i) of the Act within 180 days of the date of sale of the vehicle;

(3) Clause 19 (5) (b) of the Regulation is amended by striking out “sub-subclause 48 (3) (g) (i) (A) or (B) of the Act” and substituting “clause 48 (3) (g) of the Act”.

(4) Subsection 19 (6.1) of the Regulation is amended by striking out “$1,000” and substituting “$2,000”.

(5) Sub-subclause 19 (7) (b) (ii) B of the Regulation is amended by striking out “sub-subclause 48 (3) (g) (i) (A) or (B) of the Act” and substituting “clause 48 (3) (g) of the Act”.

(6) Sub-subclause 19 (7) (b) (ii) C of the Regulation is revoked and the following substituted:

C. $1,000 for a hybrid electric vehicle delivered before March 24, 2006.

D. $2,000 for a hybrid electric vehicle delivered after March 23, 2006 and before April 1, 2012.

(7) Subsection 20 (3) of the Regulation is revoked and the following substituted:

(3) A hybrid electric vehicle referred to in sub-subclause 19 (7) (b) (ii) C must be delivered on or after June 18, 2002.

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

Made by:

Gregory Sorbara

Minister of Finance

Date made: September 5, 2007.