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 any other Act, unless the other Act expressly mentions this Act.  2001, c. 23, s. 189. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 189
- 05/12/2001 Tax on purchasers
4.1 (1) Every purchaser of a new passenger car is entitled to a tax credit of $100 to be applied against the purchaser’s liability for tax under section 2 if, (a)  the first sale of the new passenger car is a retail sale to the purchaser in Ontario before July 1, 2010; (b)  the first sale of the new passenger car is a rental or lease to the purchaser in Ontario for a term commencing before July 1, 2010; (c)  the first sale of the new passenger car is outside Ontario and before July 1, 2010 the vehicle is brought into Ontario by the purchaser or delivered in Ontario to the purchaser; or (d)  the first sale of the new passenger car in Ontario is a lease or rental of the vehicle for a term of less than one year to the purchaser or another person and the purchaser leases or rents the vehicle within 180 days of the first sale but before July 1, 2010.  2009, c. 34, Sched. R, s. 9 (1). Definition (2) In this section, “passenger car” means a vehicle or type of vehicle determined by the Minister to be a passenger car and in respect of which the Minister determines that a highway fuel consumption rating of less than 6.0 litres of gasoline or diesel fuel per 100 kilometres applies.  1997, c. 19, s. 22 (5). (3) Repealed:  2009, c. 34, Sched. R, s. 9 (2). Application of clause (1) (d) (4) The total amount of the tax credit payable under this section to all purchasers referred to in clause (1) (d) in respect of the same passenger car shall not exceed $100, and each purchaser is entitled to receive the proportion of the tax credit that, in the opinion of the Minister, reasonably represents the use of the passenger car by that purchaser during the 180 days referred to in that clause.  2009, c. 34, Sched. R, s. 9 (3). Time of receipt of tax credit (5) A purchaser who is entitled to receive a tax credit under this section is entitled to the tax credit as a deduction from tax payable by the purchaser under section 2 at the time of the sale of the passenger car.  1992, c. 13, s. 3; 2001, c. 8, s. 229 (2). Payment of balance of tax credit (6) If the amount of the tax payable by a purchaser described in clause (1) (a) or (b) to a vendor under section 2 at the time of the sale of a new passenger car is less than $100, the vendor may pay the amount of the difference to the purchaser and deduct that amount from the total amount otherwise required to be remitted to the Minister by the vendor under subsection 13 (1).  2007, c. 7, Sched. 36, s. 2; 2009, c. 34, Sched. R, s. 9 (4). Section Amendments with date in force (d/m/y) 1992, c. 13, s. 3 - 01/08/1991; 1997, c. 19, 22 (5) - 10/10/1997 2001, c. 8, s. 229 (1, 2)
- 29/06/2001 2007, c. 7, Sched. 36, s. 2 - 17/05/2007 2009, c. 34, Sched. R, s. 9 (1-4) - 15/12/2009
35 (1) If an amount in respect of an overpayment of tax is refunded or applied on other liabilities that may be owing to the Minister by the person receiving the refund, or, if by a decision of the Minister under section 24 or by a decision of a court, it is finally determined that an overpayment of tax has been made, interest at the rate prescribed, computed and compounded daily, or as otherwise prescribed by the Minister, shall be paid or applied from the twenty-first day following the date of application for the refund to the date of the refund or application on other liability, unless the amount of the refund is less than a minimum amount to be determined from time to time by the Minister, in which case no interest shall be paid or applied under this section.  1994, c. 13, s. 21. Same (2) If, by a decision of the Minister under section 24 or by a decision of a court, it is finally determined that the tax payable under this Act is less than the amount assessed under section 18, 19 or 20 to which objection was taken and the decision makes it appear that there has been an overpayment of tax, interest at the rate prescribed, computed and compounded daily, or as otherwise prescribed by the Minister, shall be paid, or applied to other liabilities that may be owing to the Minister by the person assessed, from the date the overpayment arose to the date of refund or application to other liability.  1994, c. 13, s. 21. Exception (3) No interest shall be paid or applied under this section if the amount of the overpayment is less than the minimum refund established by the Minister.  1994, c. 13, s. 21. Exception, overpayment of tax payable under s. 3 (4) Despite subsections (1) and (2), interest paid or applied under this section in respect of an overpayment of tax payable under section 3 shall be, (a)  charged at the rate prescribed by the regulations made under subsection 28.2 (5) of the Fuel Tax Act; and (b)  calculated in the manner prescribed by the regulations under subsection 28.2 (5) of the Fuel Tax Act.  2004, c. 31, Sched. 33, s. 6. Section Amendments with date in force (d/m/y) 1994, c. 13, s. 21 - 23/06/1994 2004, c. 31, Sched. 33, s. 6 - 16/12/2004