ontario regulation 380/12

made under the

Retail Sales Tax Act

Made: November 16, 2012
Filed: November 19, 2012
Published on e-Laws: November 19, 2012
Printed in The Ontario Gazette: December 8, 2012

Amending O. Reg. 318/10

(SMALL BUSINESS TRANSITION SUPPORT)

1. (1) Subsection 1 (1) of Ontario Regulation 318/10 is amended by,

(a) adding “and before November 1, 2012” after “January 1, 2009”; and

(b) striking out “Minister of Revenue” and substituting “Minister”.

(2) Subsection 1 (2) of the Regulation is amended by adding the following paragraph:

2. The information required to determine the taxable revenue of the individual, corporation, partnership, trust or entity for the purposes of subsection (1) is received by the Minister before April 1, 2013.

Commencement

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

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: November 16, 2012.