5. (1) On or before the 23rd day of each month, every vendor shall make a return to the Minister, on a form provided by the Minister, of all transactions described in subsection (1.0.1) that took place during the calendar month immediately preceding and shall remit to the Minister with the return the tax collectable or payable by the vendor during that month with respect to the transactions.  O. Reg. 429/95, s. 1. (1.0.1) Subsection (1) applies to the following transactions: 1. Sales made by the vendor in Ontario. 2. The collection by the vendor of prices of admission to places of amusement in Ontario, including the collection of prices of admission sold on a subscription or season ticket basis. 3. Promotional distributions made by the vendor of admissions to places of amusement in Ontario. 4. The payment of premiums to the vendor. 5. Purchases made upon which the vendor paid no tax to the vendor in the purchase at the time of purchase based on purchase exemption certificates or otherwise and upon which tax is payable under the Act. 6. The payment of premiums in respect of a benefits plan administered by the planholder and upon which the planholder paid no tax to any other person at the time of the payment of the premium and upon which tax is payable under section 2.1 of the Act.  O. Reg. 429/95, s. 1. (1.0.2) The tax that a vendor is required to pay under subsection (1) with respect to the collection by the vendor of prices of admission to places of amusement in Ontario sold on a subscription or season ticket basis shall be the amount collected or collectable as or on account of the tax payable by purchasers in respect of the admissions.  O. Reg. 429/95, s. 1. (1.1) Every person who is liable to make a return and to remit tax pursuant to subsection 15.1 (1) of the Act shall make the return and remit the tax at the same time and in the same manner as is required of a vendor under this section.  O. Reg. 201/95, s. 4 (4). (2) Revoked:  O. Reg. 429/95, s. 1. (3) Despite subsection (1), the Minister may at any time require a vendor to make a return covering such period and including such information as the Minister may determine and the vendor shall remit to the Minister therewith the tax collectable or payable by the vendor during such period.  R.R.O. 1990, Reg. 1013, s. 5 (3); O. Reg. 201/95, s. 4 (6). (4) Despite subsection (1), the Minister may, upon application in writing, authorize, (a) a vendor whose records are maintained so that the vendor’s books are closed at the end of periods that do not coincide with calendar months but are never longer in duration than five weeks; or (b) a vendor whose records are maintained so that the vendor’s books are closed at the end of periods that are longer in duration than calendar months but never longer in duration than two months and who would be entitled on application to be granted a “G” permit under subsection 4 (4), to file the returns required by subsection (1) with respect to such periods as are shorter or longer than calendar months.  R.R.O. 1990, Reg. 1013, s. 5 (4). (5) Where the Minister has authorized a vendor to file returns for periods shorter or longer in duration than calendar months under subsection (4), the vendor shall, on or before the 1st day of March in each subsequent year, provide the Minister with a statement indicating the precise dates upon which the vendor will end each such period during the calendar year or part thereof, as the case may be, commencing on the 1st day of April following.  R.R.O. 1990, Reg. 1013, s. 5 (5). (6) Where the Minister has authorized a vendor to file returns for periods shorter or longer in duration than calendar months under subsection (4), the vendor shall make each return required by subsection (1) on or before the twenty-third day following the close of each such period, and the return shall provide the Minister with the information required by subsection (1) in respect of each period that closes twenty-three days before the date on or before which such return is due to be filed.  R.R.O. 1990, Reg. 1013, s. 5 (6). (7) Despite subsection (1), where the total tax collectable or payable in any six consecutive months is, (a) less than $2,000; (b) $2,000 or more but less than $4,000; or (c) $4,000 or more but less than $6,000, the Minister may authorize or require any vendor to file the vendor’s returns under the Act for, (d) six-month periods where the tax collectable or payable is the total referred to in clause (a); (e) three-month periods where the tax collectable or payable is the total referred to in clause (b); or (f) two-month periods where the tax collectable or payable is the total referred to in clause (c).  R.R.O. 1990, Reg. 1013, s. 5 (7); O. Reg. 237/00, s. 2. (8) In any case where the Minister has authorized or required a vendor to file returns for extended periods under subsection (7), the vendor shall make the return required by subsection (1) or (6), as the case may be, within twenty-three days of the close of each such extended period, together with payment of the tax actually collectable and payable by the vendor during such period.  R.R.O. 1990, Reg. 1013, s. 5 (8). (9) Where the Minister has authorized a vendor to file returns for extended periods under subsection (7) and the vendor fails to file a return within the time prescribed by subsection (8), the Minister may revoke the authorization granted, in which case the vendor will thereafter be required to file returns in accordance with subsection (1) or (6), as the case may be.  R.R.O. 1990, Reg. 1013, s. 5 (9). (10) Every vendor shall make a separate return in respect of each place of business operated by the vendor, but, if each place of business makes a return of sales to a central office of the vendor where all accounting is centralized, a consolidated return for all places of business operated by the same vendor may be granted on application to the Minister.  R.R.O. 1990, Reg. 1013, s. 5 (10). (11) Where the Minister approves the filing of a consolidated return by a vendor, the vendor shall not revert to an individual return for each place of business without the express permission of the Minister.  R.R.O. 1990, Reg. 1013, s. 5 (11). (12) Subject to subsection (15), a vendor who has made sales of tangible personal property all of which is exempt from tax or has made no sales during the period for which the vendor is reporting shall file a return and so state.  R.R.O. 1990, Reg. 1013, s. 5 (12). (13) A vendor who has made sales of tangible personal property on a basis whereby the purchase price is stipulated to be paid on terms or by instalments or otherwise and for that reason does not collect any part of the tax or the whole of it at the time of sale shall report the total amount of such sale and shall remit the total amount of the tax collectable thereon in the return required by subsection (1), (6), (8) or (15), as the case may be.  R.R.O. 1990, Reg. 1013, s. 5 (13). (14) Despite subsection (12), a vendor whose business is operated on a seasonal basis so that the vendor makes no sales of tangible personal property during a particular period of any year may upon application in writing to the Minister be authorized not to file returns for the months during which the vendor does not operate the business.  R.R.O. 1990, Reg. 1013, s. 5 (14). (15) Despite subsections (1), (6), (8) and (12), where a vendor whose business is operated on a seasonal basis has been authorized by the Minister under subsection (14) not to file returns for the months during which the vendor does not operate the business, and where the total tax collectable or payable in any six consecutive months or such lesser period as the vendor is in operation in a season is, (a) less than $1,000; (b) $1,000 or more but less than $2,000; or (c) $2,000 or more but less than $3,000, the Minister may authorize any such vendor to file the vendor’s return under the Act for, (d) six-month periods or such lesser periods as the vendor is in operation in a season, where the tax collectable or payable is the total referred to in clause (a); (e) three-month periods where the tax collectable or payable is the total referred to in clause (b); or (f) two-month periods where the tax collectable or payable is the total referred to in clause (c).  R.R.O. 1990, Reg. 1013, s. 5 (15). (16) In any case where the Minister has authorized a vendor to file returns for extended periods under subsection (15), the vendor shall make the return required by subsection (1) or (6), as the case may be, within twenty-three days of the close of each such extended period, together with payment of the tax collectable and payable by the vendor during such period.  R.R.O. 1990, Reg. 1013, s. 5 (16). (17) If proper payment has not been made with a return as required by this section, an officer of the Ministry of Finance holding any of the positions set out in the following paragraphs may, for any purpose related to the administration and enforcement of the Act, by registered letter or by a demand served personally, require that the vendor remit to the Minister the tax collectable and payable by the vendor during the period covered by the return within such reasonable time as is stipulated in the letter or demand: 1. Director, Retail Sales Tax Branch. 2. Director, Collections Branch. 3. Senior Manager, Audit, Retail Sales Tax Branch. 4. Senior Manager, Services and Revenue Control, Retail Sales Tax Branch. 5. Regional Audit Manager, Audit, Retail Sales Tax Branch. 6. Regional Manager, Services and Revenue Control, Retail Sales Tax Branch. 7. Regional Service Manager, Services and Revenue Control, Retail Sales Tax Branch. 8. Service Manager, Services and Revenue Control, Retail Sales Tax Branch. 9. Regional Collection Manager, Collections Branch. 10. Collection Manager, Collections Branch. 11. Operations Officer, Services and Revenue Control, Retail Sales Tax Branch. 12. Operations Officer, Collections Branch.  O. Reg. 698/93, s. 1; O. Reg. 201/95, s. 4 (7); O. Reg. 355/04, s. 1 (1). (18) If a vendor is required by this section to remit to the Minister tax collectable or payable by the vendor during a period covered by a return, the vendor shall deduct from the amount to be remitted to the Minister any amount that the vendor has remitted during the period covered by the return to a person who is authorized under subsection 11 (1) of the Act to collect tax.  O. Reg. 355/04, s. 1 (2). Returns Under Subsection 2 (18) of the Act