1.  (1) In the Act and this Regulation, “advertising feature” means a section or part of a newspaper that is printed by or for the publisher of the newspaper for exclusive distribution with the newspaper and that identifies the newspaper’s name and date of issue on its pages; “advertising insert or supplement” means a printed publication that is provided as a promotional distribution with a newspaper and includes a catalogue, flyer, coupon book, pamphlet and a publication of a cultural, entertainment, sports or similar nature that serves as a program, but does not include a magazine as defined in section 1 of Regulation 1012 of the Revised Regulations of Ontario, 1990 or an advertising feature; “as part of one transaction” does not include a transaction or transactions where several articles are purchased from different departments of the same vendor; “boats, fishing nets and other fishing apparatus utilized in catching fish for human consumption, purchased by a person engaged in the business of fishing” includes the following classes of tangible personal property when purchased by a person who, with respect to the purchase of such property, provides the vendor with a signed statement certifying that the person is engaged in the business of fishing and that the property will be used exclusively in the conduct of that business: Boats and General anchors and chain barometers blocks, chocks and turnbuckles boat bailers (hand bailer) boats and scows bolts (when part of boat) charts and tide tables depth sounders direction finders engines for boats (tanks, propeller, power take-off, shaft, stuffing box, reduction gear) links and shackles for anchor navigation lights and port-lights (boat window) paint (if used for boat) pumps (water and fuel) gear and galley radio and radio equipment radio telephones (ship to shore) rope and wire cable (if used on boat or net) sails, oars and row locks seam fillers signal bells and horns steering wheels tarpaulins and hatch covers ventilators wood, iron, etc., when component part of fish trap Fishing Gear buoys (indicate location of net) burlap net covers (covers net when not in use) fish hooks, gaffs and jigs fish nets and netting, fish lines net dye otter trawl leather (part of net) sinkers trolling springs and swivels (part of line) winch (gurdies); “candy” does not include chocolate, sugar or honey sold for cooking purposes; “capital investment” means, in respect of a religious, charitable or benevolent organization, the result of any construction project that, when complete, is real property, including real property that is leasehold property; “catalogues” includes bound, stitched, sewed or stapled books or pamphlets containing a list and description of goods, wares, merchandise or services, with specific information, with or without price; “children’s clothing” means, (a) children’s dresses, suits, coats, blouses, sweaters, undershirts, pyjamas, combinations, snowsuits, overalls and other children’s garments that fit the upper half of or the whole body up to and including girl’s “Canada Standard Size” 16 or boy’s “Canada Standard Size” 20 or sweaters designated as girls or boys and sized small, medium or large, (b) children’s trousers, slacks, jeans, slims, undershorts, briefs, outer shorts and other children’s garments that fit at or below the waist up to and including girl’s “Canada Standard Size” 16 or boy’s “Canada Standard Size” 20, (c) dress and sport shirts designated for boys up to and including size 37 neck, and (d) children’s hosiery or stretchy socks, hats and gloves in styles designated for children; “coal” includes briquettes and charcoal and similar items specifically prepared and packaged for barbecue installations; “community college” means a college of applied arts and technology that offers programs of instruction in day or evening courses for full-time or part-time students in one or more fields of vocational, technological, general and recreational education and training; “confections” includes chocolate coated nuts and preparations of fruits, nuts or popcorn in combination with chocolate, sugar or honey; “construction contract” means a contract for erecting, remodelling or repairing a building or other structure on land and includes lump-sum, cost-plus and time and material contracts, but does not include a contract for the sale and installation of machinery, appliances or equipment that the contractor has sold; “container” means an article or device that is used for the purpose of packaging tangible personal property for shipment or delivery to the consumer; “contractor” means a person in the business of constructing, altering, repairing or improving real property for others and includes, (a) a general contractor and subcontractor, (b) a carpenter, bricklayer, stonemason, electrician, plasterer, plumber, painter, decorator, paver and bridge builder, (c) a sheet metal, steel, tile and terrazzo, heating, air conditioning, insulating, ventilating, papering, road, roofing and cement contractor, and (d) any other person, who installs on or incorporates into real property, tangible personal property for another person, but does not include a contractor while engaged in manufacturing tangible personal property for sale while acting as a manufacturer as defined in this section; “dentist” means a person licensed under Part II of the Health Disciplines Act; “denture therapist” means a person licensed under the Denture Therapists Act to engage in the practice of denture therapy or the practice of supervised denture therapy; “dentures” and “dental appliances” include, (a) gold, amalgam, porcelain or any other kind of dental filling and cotton used in preparing the patient’s teeth for filling and other supplies likewise used, (b) materials to be processed, fabricated into, attached to or incorporated into a denture or dental appliance, or (c) impression materials for use in dentistry, if used by a dentist or denture therapist, but “dentures” and “dental appliances” do not include any other instrument or equipment used in the provision of dental services or treatment to patients; “drugs and medicines” includes, (a) X-ray film, (b) any substance or mixture of substances that may be used for the diagnosis, treatment, mitigation or prevention of disease in a person or an animal, (c) any articles that are used up or expended during the diagnosis, treatment, mitigation or prevention of disease in a person or animal, including cotton batting, disposable hypodermic needles, foam pads, gauze, sponges, surgical adhesives, surgical soap and tongue depressors but does not include re-usable instruments, and (d) any substance or mixture of substances that may be used in restoring, correcting or modifying organ functions, but does not include, (e) disinfectants, (f) rodent exterminators, (g) insecticides and pesticides for external use on pets, (h) pet foods and pet food supplements, whether medicated or otherwise, and (i) cosmetics of all kinds, whether medicated or otherwise, including hair tonics, shampoos, toothpastes, shaving creams, beauty aids, toiletries, depilatories and perfumes; “drugs and medicines when sold on the prescription of a physician, dentist or veterinarian” includes drugs and medicines administered by a physician, dentist or veterinarian and those administered to patients in a hospital; “educational institution” means a school or university; “equipment designed solely for the use of persons who are chronic invalids or persons with a physical disability” includes hypodermic needles and syringes for the injection of insulin and self-diagnostic equipment used by diabetics in determining blood glucose levels; “farming” includes, (a) tillage of the soil for the purpose of growing sod, trees, shrubs, bushes, seeds and seedlings, flowers, flowers for use as cut flowers, plants and bulbs from which plants or flowers may be grown, (b) breeding of fur-bearing animals for the purpose of selling their pelts, (c) propagation and cultivation of plants within a hothouse, greenhouse or other enclosed structure designed for the protection of plants, and (d) cleaning, sorting, grading, packing, packaging and storing of crops in combination with growing of the crops, but does not include processing of the crops or manufacturing of products from the crops; “fishing” means fishing within the meaning of section 248 of the Income Tax Act
(Canada); “food products” includes poultry or other livestock purchased for human consumption, insulin, vitamins, artificial sweeteners and any dietary supplement or adjunct that is not a drug or medicine, but does not include liquor, beer, wine, chewing gum, lozenges, cat, dog, bird or other animal foods, root beer extracts, malt and malt extracts; “fuel oil that is not taxed under the Fuel Tax Act” includes kerosene and naphtha gas when used for heating or lighting; “livestock” means cattle, sheep, goats, hogs, poultry, horses, mules, ponies, donkeys and bees, but does not include pets such as cats, dogs and other small animals, live fish and birds; “local board” means a school board, public utility commission, transportation commission, public library board, board of park management, board of health, police services board, planning board, or any other board, commission, committee, body or local authority established or exercising any power or authority under any Act with respect to any affairs or purposes, including school purposes, of a municipality or of two or more municipalities or parts thereof; “local services board” means a local services board established under the Local Services Boards Act; “logging operations” means, (a) felling and sawing of trees into desired lengths of log, (b) skidding or otherwise moving the logs to central assembly points including skidways, landings or log dumps, (c) loading of the logs onto transportation equipment, and (d) moving the logs to the log dump at the sawmill, and includes the construction and maintenance of log haul roads and dump areas, clearing and preparation of land for tree harvesting and reforestation, and planting of tree seeds and seedlings within timber cutting limits, but does not include salvaging of logs, processing of logs into lumber products or the marketing of lumber products; “manufacturer” or “producer” means a person who manufactures, fabricates, produces or assembles, as applicable, tangible personal property for sale, where the fair value of such tangible personal property sold to others exceeds $5,000, or where the fair value of such tangible personal property manufactured for that person’s own use exceeds $50,000, in the fiscal year, but does not include, (a) a barrister, solicitor, notary, accountant, engineer or architect to the extent that such person produces printed matter in connection with the rendering of professional services, (b) a restaurateur, caterer or person in the business of producing prepared food products, snack foods, confections or beverages in an eating establishment, centralized kitchen or similar facility, whether or not the prepared food products, snack foods, confections or beverages are for consumption on the premises of that restaurateur, caterer or person, (c) a public hospital, school, school board or university, (d) a religious, charitable, benevolent or non-profit organization to the extent that it manufactures stage props, sets and costumes for use by the organization in its staging of a live theatrical or musical performance, or (e) a person who designs and develops computer programs to the extent that the programs are exempt from tax under paragraph 62 of subsection 7 (1) of the Act; “municipality” means The Municipality of Metropolitan Toronto and the corporation of a county, city, town, village, township or improvement district and includes a local board thereof and a board, commission or other local authority exercising any power with respect to municipal affairs or purposes, including school purposes in an unorganized township or unsurveyed territory; “natural water” includes water that has been treated for the control of impurities in the interest of public health, but does not include water that is sold in bottles and other containers each containing one litre or less; “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; “non-profit organization” means a club, society, association or any group organized and operated exclusively for social welfare, civic improvement, pleasure or recreation or for any other purpose except profit, no part of the income of which is payable to or otherwise available for the personal benefit of any organizer, trustee, officer or member thereof, except reasonable compensation paid to such persons, employees, performers or others for work and services actually performed by them, but does not include a registered charity within the meaning of the Income Tax Act (Canada); “non-resident contractor” means a contractor, whether an individual or a corporation, who has not maintained in Ontario, continuously for a period of twelve months immediately preceding the date of the signing of any particular contract, a permanent establishment as defined in section 4 of the Corporations Tax Act in respect of corporations but does not include a company incorporated under the laws of Ontario; “oculist” means a physician who specializes in diseases of the eyes and whose services include, in addition to the examination of the eyes and treatment of diseases pertaining to sight, the prescription of glasses or spectacles where necessary; “optical appliances” means any lenses ground to correct any visual or muscular error or defect of the eye and includes the frame or other apparatus to which any such lenses are attached in order to maintain them in place on the face of the wearer and repair parts to such frame or other apparatus, but does not include any other frame or apparatus; “optometrist” includes an oculist and means a person who examines the eyes for the purpose of determining if glasses are necessary and, if so, prescribes for them; “orthopaedic appliances” include trusses and parts, surgical supports and appliances and parts, spinal braces, sacro-iliac belts and supports, surgical weight elastic support hosiery and orthotic devices and custom-made corrective footwear, but does not include shoulder braces, athletic supports, suspensories, arch, ankle, knee and like supports, including bracer and sporter types; “parts” means parts used in the repair or replacement of existing exempt tangible personal property, but does not include accessories; “performer” means a person who takes an active part in a performance, but does not include a manager, director, producer, stagehand, designer, hairdresser or applier of makeup; “person engaged in the business of farming” means a person who undertakes farming with a reasonable expectation of profit; “person engaged in the business of fishing” means a person who undertakes fishing with a reasonable expectation of profit; “physician” means a legally qualified medical practitioner; “premises” means the entire building, tent or other structure, together with contiguous lands or any lands whether enclosed or not, in or on any part of which the vendor, by permission, licence, grant, privilege or by any other right whatsoever, makes sales, but in business blocks, apartments or other buildings in which separate and distinct rooms and apartments are owned, leased or occupied by more than one tenant, such separate and distinct rooms or apartments constitute separate premises, and includes hotels, tourist courts, motels, boarding houses and other lodging places; “prepared food products” means meals, lunches, food products sold hot, individual portions of prepackaged snack cake or pastry and other arrangements of food purchased from an eating establishment for consumption on or off the premises where the food is sold and includes non-alcoholic beverages sold with or without other prepared food products and soft drinks sold with prepared food products as part of a single transaction at a total price that exceeds $4; “prescription” means a formula or direction given in writing by a physician, dentist or veterinarian of a remedy for or as a treatment for a disease or a disorder, prescribing the ingredients with or without the method of using; “price list” means numerical or alphabetical enumeration of goods, wares, merchandise items or services, quoting wholesale or retail prices or both and printed on cards or sheets of paper presented in loose-leaf form, stapled, stitched or bound; “producing”, “fabricating”, “processing”, “printing” and “imprinting” include any operation that results in the creation or production of tangible personal property or that is a step in a process or series of operations resulting in the creation or production of tangible personal property; “railway rolling stock” means rolling stock capable of operating exclusively on rails as distinct from pavements or other roads; “registered mail” or “registered letter” means any form of postal delivery service for which a receipt is obtained from the addressee, and includes certified delivery mail; “religious”, “charitable” or “benevolent organization” means any organization defined as a “registered charity” by subsection 248 (1) of the Income Tax Act (Canada) and that holds a registration number issued by the Department of National Revenue; “school” means, (a) a public school, separate school or secondary school under the jurisdiction of a school board, (b) the body of pupils enrolled in any of the elementary or secondary school courses of study in an educational institution operated by the Government of Ontario, (c) a nursing assistant’s school, and (d) a private school as defined in the Education Act that is operated by a religious, charitable or benevolent organization; “school board” means a board of education, a public school board, a secondary school board, a Roman Catholic separate school board or a Protestant separate school board; “snack foods” includes potato chips, popcorn, salted nuts, pretzels, ice cream bars, popsicles or individual portions of ice cream, however packaged, or snack cake or pastry packaged by the manufacturer in individual portions for sale as such off the premises where the snack cake or pastry is manufactured and includes any food or foods similar to snack cake or pastry but does not include individual portions of prepackaged snack cake or pastry purchased from an eating establishment; “soft drinks” means non-alcoholic beverages consisting of, (a) fruit juices, flavouring or sweetening, or any combination of them and carbonated water, (b) soda, sparkling water, mineral water and water but does not include soda, sparkling water, mineral water or water sold in bottles or other containers each containing in excess of one litre, (c) non-carbonated fruit juice beverages or fruit drinks containing less than 25 per cent by volume of a natural fruit juice or combination of natural fruit juices or a natural fruit juice or combination of natural fruits that have been reconstituted into the original state, whether sold in bottles or other containers or by the glass and whether they are prepared at soda fountains or manufactured and includes preparations which when added to water produce a drink that is a drink set out in clause (a), (b) or (c); “surety” means a contract in which one party agrees to be bound to the other party by the same obligations as may be owing by a named debtor or principal to the other party and agrees to pay an amount to the other party either upon the happening of an event or upon a default in payment to the other party by the named debtor or principal, and includes a letter of credit; “tangible personal property” does not include gold or silver in their primary forms including bullion, dore, ingot, bar, grain, sheet, foil, powder, sponge, wire, rod and tube that must be further worked or manufactured, alloyed or fabricated in order to be processed into dental or jewellers’ supplies and supplies required by industry in other fields; “transient accommodation” does not include, (a) lodging supplied to students, patients, residents or employees in educational institutions, hospitals or long-term care homes under the Long-Term Care Homes Act, 2007, (b) lodging, including the provision of prepared food products provided under an arrangement that combines the provision of lodging and prepared food products at a single price, supplied at a summer camp or similar place operated primarily for the purpose of providing a camping or other similar recreational experience to persons who are disabled, disadvantaged or underprivileged and who would not otherwise have an opportunity to attend a summer camp or similar place, (c) tent or trailer sites supplied by a camp or trailer park, (d) lodging where less than four rooms, suites of rooms, apartments, cottages or cabins are provided for the accommodation of tenants, (e) lodging if the charge for the lodging is $10 or less per day or $70 or less per week, or (f) rooms, situated in a hotel or other lodging place, that do not contain beds and that are used for displaying merchandise or holding meetings, dinners, receptions or entertainment; “truck”, “highway truck tractors”, “truck trailers”, “tractor trailers” and “semi-trailers”, as used in paragraph 57 of subsection 7 (1) of the Act, includes cement trucks, dump trucks and air-conditioned produce trailers or similar special body vehicles with a gross vehicle mass rating of 11,778 kilograms or more and special bodies designed for the carriage of goods or freight where the bodies are designed for the purpose of installation on vehicles having a gross vehicle mass rating of 11,778 kilograms or more; “unfinished stone” includes crushed stone and what is generally known as blast furnace slag but does not include any stone on which chipping or work other than crushing has been performed in order for the stone to be capable of being mortared to another piece of stone in building a stone structure; “university” means a post-secondary educational institution that is, by an Act of the Assembly, authorized to grant degrees and any affiliated college or institution, a community college and a college of agricultural technology; “vendor” includes a person who has no fixed place of business in Ontario, or an agent who makes sales on behalf of a principal, and where used in subsection 2 (20) of the Act includes any seller, but does not include a person engaged in the business of farming while that person is not engaged in any other activity but the business of farming; “vessels” means ships, boats or other craft used in navigation on water; “veterinarian” means a person duly qualified and licensed under the Veterinarians Act; “volunteer group” means a group of citizens resident in an unorganized township who perform functions on behalf of, and in the public interest of, the community in that township in or near which they reside, provided that such group is organized and operated for any purpose except profit and that no part of the income from the organization or operation of the group is available for the personal benefit of any member of the group.  R.R.O. 1990, Reg. 1013, s. 1; O. Reg. 150/91, s. 1; O. Reg. 624/92, s. 1; O. Reg. 131/93, s. 1; O. Reg. 62/94, s. 1; O. Reg. 375/94, s. 1; O. Reg. 201/95, s. 1; O. Reg. 314/97, s. 1; O. Reg. 444/99, s. 1; O. Reg. 237/00, s. 1; O. Reg. 247/03, s. 1; O. Reg. 275/06, s. 1; O. Reg. 514/07, s. 1; O. Reg. 445/08, s. 1 (1); O. Reg. 105/10, s. 1. (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. Table  Column 1   Column 2 — Characteristics of newspapers   Column 3 — Number of points 

  1.   Printed in broadsheet, tabloid or outsized format and larger than 8.5 inches by 11 inches   2 

  2.   Unbound    2 

  3.   Published at least once a week   2 

  4.   If published less frequently than once a week, published at least once a month   1 

  5.   Printed on newsprint of any quality but front and back covers may be of any quality or type of paper   1 

  6.   Identified as a newspaper in the publication   1 

  7.   Front page is divided into columns or boxes and may contain narrative text, photographs and advertisements   1 O. Reg. 445/08, s. 1 (2).