O. Reg. 2/11: DEFINITIONS, EXEMPTIONS AND REBATES
filed January 13, 2011 under Retail Sales Tax Act, R.S.O. 1990, c. R.31Skip to content
ontario regulation 2/11
made under the
retail sales tax act
Made: January 13, 2011
Filed: January 13, 2011
Published on e-Laws: January 17, 2011
Printed in The Ontario Gazette: January 29, 2011
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:
1.0.1 For the purposes of the definition of “qualifying trust” in subsection 1 (1) of the Act, a trust is a qualifying trust if it qualifies as an employee life and health trust under subsection 144.1 (2) of the Income Tax Act (Canada), if the portion before paragraph (a) of that subsection were read without reference to the words “throughout the taxation year”.
2. This Regulation is deemed to have come into force on December 1, 2010.
Dwight Douglas Duncan
Minister of Finance
Date made: January 13, 2011.