hordruma/ontario_laws_and_regs huggingface dataset:
1.1 No person otherwise subject to tax under this Act is exempt therefrom by reason of an exemption granted to the person, or to or in respect of the personal or real property of the person, by or under another Act, unless the other Act expressly mentions this Act.  2001, c. 23, s. 107. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 107
- 5/12/2001 Tax
34 (1) In this section, “fuel” means gasoline, hydrogen, natural gas or propane. 2023, c. 8, Sched. 4, s. 6. Note: On January 1, 2024, the definition of “fuel” in subsection 34 (1) of the Act is amended by striking out “hydrogen, natural gas or propane” at the end and substituting “or an alternative fuel”. (See: 2023, c. 21, Sched. 4, s. 4) Reciprocal agreement (2) The Minister may enter into a reciprocal agreement with any other jurisdiction, under which the Minister may exempt from some or all of the provisions of this Act interjurisdictional carriers who use in Ontario fuel on which a tax has been paid to the other jurisdiction, on condition that the other jurisdiction grants equivalent privileges with respect to fuel that is used there and on which a tax has been paid to Ontario. R.S.O. 1990, c. G.5, s. 34 (2). International Fuel Tax Agreement (3) The Minister may join the International Fuel Tax Agreement. R.S.O. 1990, c. G.5, s. 34 (3). Other agreements (4) The Minister may enter into a co-operative agreement with any other jurisdiction to permit base jurisdiction licensing of interjurisdictional carriers who use fuel in Ontario. R.S.O. 1990, c. G.5, s. 34 (4). Contents of agreement (5) An agreement entered into under subsection (2) or (4) may contain provisions to facilitate its administration and may, (a)  establish a means of determining the base jurisdiction for fuel users; (b)  establish record-keeping requirements for fuel users; (c)  establish audit procedures; (d)  provide for the exchange of information between Ontario and other jurisdictions; (e)  define “qualified motor vehicle” and “motor fuel”; (f)  establish bonding requirements for fuel users; (g)  establish reporting requirements and reporting periods for fuel users; (h)  establish methods of collecting fuel taxes and penalties and forwarding them to other jurisdictions; (i)  provide for the assessment of persons liable to pay tax, and their right to object and appeal. R.S.O. 1990, c. G.5, s. 34 (5). Regulations (6) The Lieutenant Governor in Council may make regulations that are necessary or advisable to implement an agreement entered into under this section. R.S.O. 1990, c. G.5, s. 34 (6). Same (7) A regulation made under subsection (6) may specify provisions of the Act that cease to apply to interjurisdictional carriers who adhere to the agreement and the provisions of the agreement that replace those provisions of the Act. R.S.O. 1990, c. G.5, s. 34 (7). Payments under reciprocal agreements (8) Despite this or any other Act, where the Minister has entered into an agreement under this section, the Minister may pay to another jurisdiction, inside or outside Canada, that part of the tax, and any interest and penalties, collected under this Act that is required to be paid under the agreement. R.S.O. 1990, c. G.5, s. 34 (8). Payments out of Consolidated Revenue Fund (9) The Minister shall pay the amounts under subsection (8) out of the Consolidated Revenue Fund.  1996, c. 10, s. 16. Section Amendments with date in force (d/m/y) 1996, c. 10, s. 16 - 30/05/1996 2023, c. 8, Sched. 4, s. 6 - 18/05/2023 2023, c. 21, Sched. 4, s. 4 - 01/01/2024 ______________  Français