1. (1) For the purposes of subsections 3.1 (1) and 4.4 (1) of the Act, every importer or collector shall collect, (a) from every wholesaler or retailer to whom the importer or collector sells gasoline, aviation fuel or propane, at the time of the sale, an amount as security equal to the tax imposed under section 2 of the Act; and (b) from every purchaser to whom the importer or collector sells gasoline, aviation fuel or propane, at the time of the sale, the tax payable under section 2 of the Act.  O. Reg. 735/94, s. 1. (2) Every collector who is not a large collector (within the meaning of subsection 1.0.1 (2)) for a calendar year shall deliver to the Minister for each month in that year, on or before the 21st day of the following month, (a) a return in the form approved by the Minister reporting the amount of tax collectible and payable by the collector for the month; and (b) a report on, i. the quantities of gasoline, aviation fuel and propane on hand, produced, received, consumed, imported, sold and otherwise disposed of by the collector during the month, and ii. the quantities of gasoline, aviation fuel or propane which were lost during the month on account of shrinkage due to variation in temperature or evaporation.  O. Reg. 12/99, s. 1; O. Reg. 275/00, s. 1 (1). (3) Where a loss occurs due to a cause other than temperature variation or evaporation, the collector shall notify the Minister within 30 days of the occurrence of the loss.  O. Reg. 735/94, s. 1. (4) For the purposes of subsection 4 (5) of the Act, every importer who is not a registered importer and who imports gasoline or aviation fuel into Ontario from outside Canada shall deliver a return in the form approved by the Minister, to the Minister, or to a person authorized by the Minister, at the time of entry into Ontario of each shipment of gasoline or aviation fuel.  O. Reg. 275/00, s. 1 (2); O. Reg. 36/04, s. 1 (1). (5) The return required by subsection (4) shall set out the quantity of gasoline or aviation fuel imported into Ontario by the importer, the name and address of the consignee and the name of the person transporting the gasoline or aviation fuel.  O. Reg. 735/94, s. 1; O. Reg. 36/04, s. 1 (2). (6) Every importer shall, on or before the 21st day of the month following the calendar month in which the gasoline or aviation fuel was imported into or received in Ontario, deliver a return in the form approved by the Minister, to the Minister specifying, (a) the quantity of gasoline or aviation fuel; and (b) the name and address of the person from whom the gasoline or aviation fuel was purchased and the date of the purchase.  O. Reg. 735/94, s. 1; O. Reg. 275/00, s. 1 (3); O. Reg. 36/04, s. 1 (3). (7) Every importer shall remit the tax and security collectable and payable by the importer in respect of the sales of gasoline or aviation fuel under subsection (1) with the return required by subsection (6).  O. Reg. 735/94, s. 1; O. Reg. 36/04, s. 1 (4). (8) An importer who has complied with subsection 4 (3) of the Act may deduct from remittances required under subsection (7) all amounts paid under clause 4 (3) (a) of the Act in respect of gasoline or aviation fuel imported during the previous calendar month.  O. Reg. 735/94, s. 1. (9) On or before the 21st day of each month, every person required to pay tax under subsection 2 (4.1) or (4.2) of the Act shall deliver to the Minister, with respect to the aviation fuel transferred into the fuel tanks of aircraft in the calendar month immediately preceding, a return of the tax payable by such person.  O. Reg. 735/94, s. 1; O. Reg. 464/19, s. 1. (10) For the purposes of subsection 2 (5.2) of the Act, every purchaser who receives delivery of gasoline or aviation fuel in Ontario shall, on or before the 21st day of the month, deliver to the Minister, with respect to the gasoline or aviation fuel delivered in the calendar month immediately preceding, a return of the tax payable by such person under section 2 of the Act.  O. Reg. 735/94, s. 1. (11) The Minister may require a wholesaler or retailer of gasoline, aviation fuel or propane who is not a collector to deliver a return to the Minister on or before the 15th day of every month showing the quantity of gasoline, aviation fuel or propane sold by the wholesaler or retailer and the names and addresses of all persons to whom the gasoline, aviation fuel or propane was sold during the preceding calendar month.  O. Reg. 735/94, s. 1. (12) The Minister may require a purchaser of gasoline, aviation fuel or propane who is not a collector or who is not required to file a return under subsections 2 (5.1) or (5.2) of the Act, to deliver a return to the Minister on or before the 15th day of every month showing the quantity of gasoline, aviation fuel or propane purchased or received, and the names and addresses of the persons from whom the gasoline, aviation fuel or propane was purchased or received in the preceding calendar month.  O. Reg. 735/94, s. 1. (13) Every person shall remit to the Minister the tax payable and the tax collectable along with the returns required under this section.  O. Reg. 735/94, s. 1.