You're using an outdated browser. This website will not display correctly and some features will not work.
Learn more about the browsers we support for a faster and safer online experience.

O. Reg. 445/08: GENERAL

filed December 15, 2008 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

Skip to content


ontario regulation 445/08

made under the

Retail Sales Tax Act

Made: September 10, 2008
Filed: December 15, 2008
Published on e-Laws: December 17, 2008
Printed in The Ontario Gazette: January 3, 2009

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


1. (1) The definition of “newspaper” in section 1 of Regulation 1013 of the Revised Regulations of Ontario, 1990 is revoked and the following substituted:

“newspaper” means, when it is published after December 31, 1999, a printed publication containing news, advertising and literary matter to which a total of at least five points is assigned under subsection (2) 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,

(ii) a printed publication specializing in celebrity news, entertainment, photographs and advertisements that is printed on newsprint in tabloid or outsized format and sold at a retail sale, or

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

(2) Section 1 of the Regulation is amended by adding the following subsection:

(2) For the purposes of the definition of “newspaper” in subsection (1), the total number of points assigned to a printed publication is the sum of the number of points set out in Column 3 of the following Table opposite each characteristic of newspapers set out in Column 2 of the Table that apply to the printed publication.



Column 1

Column 2 — Characteristics of newspapers

Column 3 — Number of points


Printed in broadsheet, tabloid or outsized format and larger than 8.5 inches by 11 inches






Published at least once a week



If published less frequently than once a week, published at least once a month



Printed on newsprint of any quality but front and back covers may be of any quality or type of paper



Identified as a newspaper in the publication



Front page is divided into columns or boxes and may contain narrative text, photographs and advertisements


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