2.0.0.1 (1) In this section, “commercial parking” means the taxable service described in clause (e) of the definition of “taxable service” in subsection 1 (1); (“stationnement commercial”) “consideration” means an amount that would be consideration for the purposes of Part IX of the Excise Tax Act (Canada) if “supply” in the definition of “consideration” in subsection 123 (1) of that Act were read as “sale” or “promotional distribution of an admission”, depending on the context; (“contrepartie”) “specified purchaser” means a person who, (a)  is a consumer within the meaning of subsection 123 (1) of the Excise Tax Act (Canada) in respect of the purchase of tangible personal property, a taxable service or an admission, (b)  is not registered under Part IX of the Excise Tax Act (Canada) and is not a consumer within the meaning of subsection 123 (1) of that Act, or (c)  satisfies such conditions as the Minister may prescribe. (“acheteur déterminé”)  2009, c. 34, Sched. R, s. 2. When consideration, etc., becomes due (2) For the purposes of this section, an amount that is a payment or all or part of the consideration for tangible personal property, a taxable service or admission to a place of amusement becomes due on the earliest of: 1.  The earlier of the day an invoice is first issued for that amount and the date of that invoice. 2.  The day the invoice would have been issued for that amount but for an undue delay. 3.  The day the purchaser is required to pay that amount pursuant to an agreement in writing.  2009, c. 34, Sched. R, s. 2. Tangible personal property, sale after June 30, 2010 (3) The following rules apply to a purchaser of tangible personal property if the time of the sale is after June 30, 2010: 1.  Unless otherwise provided in this Act or the regulations, no tax is payable by the purchaser under subsection 2 (1) or (2). 2.  Despite paragraph 1, tax is payable by the purchaser under subsection 2 (1) or (2), as the case may be, i.  if the purchaser is a specified purchaser and all or part of the consideration becomes due before May 1, 2010 or is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser and all or part of the consideration becomes due before October 15, 2009 or is paid before October 15, 2009 without having become due. 3.  If paragraph 2 applies, the fair value for the purposes of subsection 2 (1) or (2), as the case may be, is deemed to be, i.  if the purchaser is a specified purchaser, the value of the consideration that becomes due before May 1, 2010 or that is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser, the value of the consideration that becomes due before October 15, 2009 or that is paid before October 15, 2009 without having become due.  2009, c. 34, Sched. R, s. 2; 2010, c. 1, Sched. 25, s. 2 (1, 2). Taxable service provided only after June 30, 2010 (4) The following rules apply to a purchaser of a taxable service, other than commercial parking, that is provided only after June 30, 2010: 1.  Unless otherwise provided in this Act or the regulations, no tax is payable by the purchaser under subsection 2 (3) or (4). 2.  Despite paragraph 1, tax is payable by the purchaser under subsection 2 (3) or (4), as the case may be, i.  if the purchaser is a specified purchaser and all or part of the consideration becomes due before May 1, 2010 or is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser and all or part of the consideration becomes due before October 15, 2009 or is paid before October 15, 2009 without having become due. 3.  If paragraph 2 applies, the fair value for the purposes of subsection 2 (3) or (4), as the case may be, is deemed to be, i.  if the purchaser is a specified purchaser, the value of the consideration that becomes due before May 1, 2010 or that is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser, the value of the consideration that becomes due before October 15, 2009 or that is paid before October 15, 2009 without having become due.  2009, c. 34, Sched. R, s. 2; 2010, c. 1, Sched. 25, s. 2 (3, 4). Rental payments and commercial parking payments, periods beginning after June 30, 2010 (5) The following rules apply with respect to a rental payment for a period beginning after June 30, 2010 that is made by or on behalf of a purchaser who rents or leases a taxable service or acquires tangible personal property at a sale that is a lease or rental referred to in clause 2 (7) (b) and with respect to a payment for a period beginning after June 30, 2010 that is made by or on behalf of a purchaser for commercial parking: 1.  Unless otherwise provided in this Act or the regulations, no tax is payable by the purchaser under section 2. 2.  Despite paragraph 1, tax is payable by the purchaser under section 2, i.  if the purchaser is a specified purchaser and all or part of the payment becomes due before May 1, 2010 or is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser and all or part of the payment becomes due before October 15, 2009 or is paid before October 15, 2009 without having become due. 3.  If paragraph 2 applies, the fair value for the purposes of section 2 is deemed to be, i.  if the purchaser is a specified purchaser, the fair value of the payment that becomes due before May 1, 2010 or that is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser, the fair value of the payment that becomes due before October 15, 2009 or that is paid before October 15, 2009 without having become due.  2009, c. 34, Sched. R, s. 2. Taxable service not substantially completed before July 1, 2010 (6) The following rules apply to a purchaser of a taxable service, other than transient accommodation and commercial parking, that begins before July 1, 2010 and is not substantially completed before that day: 1.  Unless otherwise provided in this Act or the regulations, no tax is payable by the purchaser under subsection 2 (3) in respect of the part of the taxable service provided after June 30, 2010. 2.  Despite paragraph 1, tax is payable by the purchaser under subsection 2 (3), i.  if the purchaser is a specified purchaser and all or part of the consideration becomes due before May 1, 2010 or is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser and all or part of the consideration becomes due before October 15, 2009 or is paid before October 15, 2009 without having become due. 3.  If paragraph 2 applies and the purchaser is a specified purchaser, the fair value for the purposes of subsection 2 (3) is deemed to be the sum of, i.  the value of the consideration that becomes due before May 1, 2010 or that is paid before May 1, 2010 without having become due, and ii.  the value of the consideration, A.  that relates to the part of the taxable service provided before July 1, 2010, and B.  that becomes due after April 30, 2010 or that is paid after April 30, 2010 without having become due before May 1, 2010. 4.  If paragraph 2 applies and the purchaser is not a specified purchaser, the fair value for the purposes of subsection 2 (3) is deemed to be the sum of, i.  the value of the consideration that becomes due before October 15, 2009 or that is paid before October 15, 2009 without having become due before that day, and ii.  the value of the consideration, A.  that relates to the part of the taxable service provided before July 1, 2010, and B.  that becomes due after October 14, 2009 or that is paid after October 14, 2009 without having become due before October 15, 2009.  2009, c. 34, Sched. R, s. 2. Rental payments and commercial parking payments, periods ending on or after July 31, 2010 (7) The following rules apply with respect to a rental payment for a period ending on or after July 31, 2010 that is made by or on behalf of a purchaser who rents or leases a taxable service or acquires tangible personal property at a sale that is a lease or rental referred to in clause 2 (7) (b) and with respect to a payment for a period ending on or after July 31, 2010 that is made by or on behalf of a purchaser for commercial parking: 1.  Unless otherwise provided in this Act or the regulations, no tax is payable by the purchaser under section 2 in respect of the part of the payment that relates to any part of the period that is after June 30, 2010. 2.  Despite paragraph 1, tax is payable by the purchaser under section 2, i.  if the purchaser is a specified purchaser and all or part of the payment becomes due before May 1, 2010 or is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser and all or part of the payment becomes due before October 15, 2009 or is paid before October 15, 2009 without having become due. 3.  If paragraph 2 applies and the purchaser is a specified purchaser, the fair value for the purposes of section 2 is deemed to be the sum of, i.  the fair value of the payment that becomes due before May 1, 2010 or that is paid before May 1, 2010 without having become due, and ii.  the fair value of the payment, A.  that relates to any part of the period that is before July 1, 2010, and B.  that becomes due after April 30, 2010 or that is paid after April 30, 2010 without having become due before May 1, 2010. 4.  If paragraph 2 applies and the purchaser is not a specified purchaser, the fair value for the purposes of section 2 is deemed to be the sum of, i.  the fair value of the payment that becomes due before October 15, 2009 or that is paid before October 15, 2009 without having become due, and ii.  the fair value of the payment, A.  that relates to any part of the period that is before July 1, 2010, and B.  that becomes due after October 14, 2009 or that is paid after October 14, 2009 without having become due before October 15, 2009.  2009, c. 34, Sched. R, s. 2. Admission to place of amusement, only after June 30, 2010 (8) The following rules apply to a purchaser of an admission to a place or places of amusement that begins after June 30, 2010: 1.  Unless otherwise provided in this Act or the regulations, no tax is payable by the purchaser under subsection 2 (5). 2.  Despite paragraph 1, tax is payable by the purchaser under subsection 2 (5), i.  if the purchaser is a specified purchaser and all or part of the consideration becomes due before May 1, 2010 or is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser and all or part of the consideration becomes due before October 15, 2009 or is paid before October 15, 2009 without having become due. 3.  If paragraph 2 applies, the price of admission for the purposes of subsection 2 (5) is deemed to be, i.  if the purchaser is a specified purchaser, the value of the consideration that becomes due before May 1, 2010 or that is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser, the value of the consideration that becomes due before October 15, 2009 or that is paid before October 15, 2009 without having become due.  2009, c. 34, Sched. R, s. 2. Admission to place of amusement, not substantially completed before July 1, 2010 (9) The following rules apply to a purchaser of an admission to a place or places of amusement that relates to a period that begins before July 1, 2010 and is not substantially completed before that day: 1.  Unless otherwise provided in this Act or the regulations, no tax is payable by the purchaser under subsection 2 (5) in respect of the price of admission that relates to the part of the period after June 30, 2010. 2.  Despite paragraph 1, tax is payable by the purchaser under subsection 2 (5), i.  if the purchaser is a specified purchaser and all or part of the consideration becomes due before May 1, 2010 or is paid before May 1, 2010 without having become due, or ii.  if the purchaser is not a specified purchaser and all or part of the consideration becomes due before October 15, 2009 or is paid before October 15, 2009 without having become due. 3.  If paragraph 2 applies and the purchaser is a specified purchaser, the price of admission for the purposes of subsection 2 (5) is deemed to be the sum of, i.  the value of the consideration that becomes due before May 1, 2010 or that is paid before May 1, 2010 without having become due, and ii.  the value of the consideration, A.  that relates to the part of the period that is before July 1, 2010, and B.  that becomes due after April 30, 2010 or that is paid after April 30, 2010 without having become due before May 1, 2010. 4.  If paragraph 2 applies and the purchaser is not a specified purchaser, the price of admission for the purposes of subsection 2 (5) is deemed to be the sum of, i.  the value of the consideration that becomes due before October 15, 2009 or that is paid before October 15, 2009 without having become due, and ii.  the value of the consideration, A.  that relates to the part of the period that is before July 1, 2010, and B.  that becomes due after October 14, 2009 or that is paid after October 14, 2009 without having become due before October 15, 2009.  2009, c. 34, Sched. R, s. 2. Property brought into Ontario (10) Subsection 2 (18) does not apply to tangible personal property that is brought into Ontario after June 30, 2010.  2009, c. 34, Sched. R, s. 2. Time limit for collecting and paying tax (11) Tax imposed under section 2 shall be collected by a vendor and paid by a purchaser at the earlier of, (a)  the time the tax would otherwise be required under this Act to be collected and paid; and (b)  October 31, 2010.  2009, c. 34, Sched. R, s. 2. Limitation on refunds (12) The following rules apply for the purposes of determining the amount of tax to be refunded under subsection 2 (11) or (16) if a purchaser paid tax under section 2 in respect of tangible personal property that is returned to the vendor after June 30, 2010 but before November 1, 2010: 1.  If the tangible personal property is returned for a full refund of the consideration previously paid, the tax paid in respect of the sale may be refunded to the purchaser. 2.  If the tangible personal property is exchanged for other tangible personal property having a consideration that is less than the consideration paid for the original tangible personal property, the tax that was paid in respect of the difference in consideration may be refunded to the purchaser. 3.  If the tangible personal property is exchanged for other tangible personal property and the amount of the consideration paid for the original tangible personal property is equal to or less than the amount of the consideration for the other tangible personal property, no tax shall be refunded.  2009, c. 34, Sched. R, s. 2. Time limit for applications for refunds (13) Applications for refunds or rebates in respect of tax imposed under this Act, other than applications for refunds or rebates in respect of tax imposed under section 2.1, 2.1.1 or 4.2, must be made to the Minister on or before the earlier of, (a)  the day that would otherwise be the last day on which the application may be made under the applicable provision of this Act or the regulations; and (b)  December 31, 2012.  2012, c. 8, Sched. 54, s. 1. No extension of time (14) In respect of an application described in subsection (13), the Minister shall not grant an extension under subsection 2 (15) permitting an application to be made after December 31, 2012.  2012, c. 8, Sched. 54, s. 1. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. R, s. 2 - 15/12/2009 2010, c. 1, Sched. 25, s. 2 (1-4) - 18/05/2010 2012, c. 8, Sched. 54, s. 1 - 20/06/2012