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filed August 13, 2010 under Retail Sales Tax Act, R.S.O. 1990, c. R.31

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ontario regulation 319/10

made under the

retail sales tax act

Made: August 11, 2010
Filed: August 13, 2010
Published on e-Laws: August 17, 2010
Printed in The Ontario Gazette: August 28, 2010

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

(Definitions, Exemptions and Rebates)

1. Subsection 28 (7) of Regulation 1012 of the Revised Regulations of Ontario, 1990 is amended by adding the following paragraph:

0.1 The transfer of a vehicle to an Indian, a band or a council of the band (as those terms are defined in the Indian Act (Canada)),

i. if the vehicle is not delivered to a reserve, and

ii. if the vehicle is for consumption or use by an Indian, a band or a council of the band.

2. This Regulation comes into force on September 1, 2010.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: August 11, 2010.