7 (1) The purchaser of the following classes of tangible personal property, taxable services and admissions to a place of amusement is exempt from the tax imposed by section 2: 1.  Food products for human consumption except, i.  candies, confections, snack foods and soft drinks, other than soft drinks sold with prepared food products from an eating establishment, as defined by the Minister, at a total price for all soft drinks and prepared food products sold as part of the transaction that does not exceed four dollars, and ii.  prepared food products purchased from an eating establishment, as defined by the Minister, the price of which exceeds four dollars.  R.S.O. 1990, c. R.31, s. 7 (1), par. 1. 1.1  Packages containing food products exempt from tax under paragraph 1 and a bonus that is taxable tangible personal property, evidence of entitlement to receive a taxable service or evidence of entitlement to an admission that would otherwise be taxable under this Act if, i.  the bonus is incidental to the food product in the package, is not ordinarily packaged with the food product and is only packaged with the food product for sale for a temporary period not exceeding six months, ii.  the bonus is not a food product referred to in subparagraph 1 i, liquor, beer or wine, iii.  the bonus is not an entitlement to prepared food products from an eating establishment, as defined by the Minister for the purposes of subparagraph 1 ii, the price of which would exceed $4, iv.  the inclusion of the bonus in the package is intended to encourage the sale of the food product, and v.  the manufacturer of the package pays tax on the cost incurred by the manufacturer to acquire, manufacture, produce or provide the bonus.  2002, c. 8, Sched. J, s. 2. 2.  Taxable services that are described in clause (c) or (d) of the definition of “taxable services” in subsection 1 (1) and that are, i.  provided to repair, adjust, restore or maintain real property, ii.  provided to install tangible personal property that will become real property upon installation, iii.  provided to maintain, restore or repair tangible personal property where the repairs or repair parts used in the maintenance, restoration or repair may be purchased exempt from tax, iv.  provided to repair or recondition tangible personal property purchased for resale by a vendor, v.  provided by a person for the person’s own consumption or use, or vi.  provided to install tangible personal property that may be purchased exempt from tax under this subsection. vii.  Repealed:  2000, c. 10, s. 28 (1). viii.  Repealed:  2002, c. 22, s. 172 (1). R.S.O. 1990, c. R.31, s. 7 (1), par. 2; 1994, c. 13, s. 9 (1); 1997, c. 10, s. 32 (1); 2000, c. 10, s. 28 (1); 2002, c. 22, s. 172 (1). 2.0.1  Taxable services that are described in clause (c.1) or (d.1) of the definition of “taxable service” in subsection 1 (1), i.  that are provided in respect of a computer program that may be purchased exempt from tax under paragraph 62, or ii.  that are provided by a person for the person’s own consumption or use.  2002, c. 22, s. 172 (2). 2.1  Commercial parking spaces, i.  provided to a residential tenant by the landlord in respect of a period of at least one month, ii.  purchased by the buyer or owner of a condominium dwelling unit or co-operative apartment, or iii.  provided to the occupant or owner of a residence by a municipality under a permit issued to the occupant or owner that authorizes parking on a residential street.  1994, c. 13, s. 9 (2). 2.2  Toll free telephone services having an identity code that begins with 1-8 followed by two digits, except the telephone services that the Minister prescribes as ones that are excluded for the purposes of the exemption under this paragraph.  2000, c. 42, s. 93 (1). 3.  Gasoline taxed under the Gasoline Tax Act.  R.S.O. 1990, c. R.31, s. 7 (1), par. 3. 4.  Gasoline used by persons engaged in the business of farming or fishing on which refunds of tax are entitled to be granted or have been granted under the Gasoline Tax Act.  R.S.O. 1990, c. R.31, s. 7 (1), par. 4. 5.  Fuel taxed under the Fuel Tax Act.  R.S.O. 1990, c. R.31, s. 7 (1), par. 5. 6.  Fuel oil that is not taxed under the Fuel Tax Act.  R.S.O. 1990, c. R.31, s. 7 (1), par. 6. 6.1  Tobacco taxed under the Tobacco Tax Act.  2002, c. 8, Sched. J, s. 2. 7.  Coal.  R.S.O. 1990, c. R.31, s. 7 (1), par. 7. 8.  Coke.  R.S.O. 1990, c. R.31, s. 7 (1), par. 8. 9.  Wood, as defined by the Minister.  R.S.O. 1990, c. R.31, s. 7 (1), par. 9. 10.  Natural gas and manufactured gas, as defined by the Minister.  R.S.O. 1990, c. R.31, s. 7 (1), par. 10. 11.  Electricity for all purposes.  R.S.O. 1990, c. R.31, s. 7 (1), par. 11. 12.  Ethanol or methanol that is sold and purchased as fuel to generate power by internal combustion in any engine, provided that such fuel is delivered by the vendor thereof into the engine’s fuel tank.  R.S.O. 1990, c. R.31, s. 7 (1), par. 12. 13.  Farm implements, farm machinery, farm equipment, farm supplies, agricultural products and repair parts, as defined by the Minister, that in his or her opinion are to be used exclusively in the business of farming by a person engaged in the business of farming.  2000, c. 10, s. 28 (2). 13.1  Repealed:  2000, c. 10, s. 28 (3). 14.  Tangible personal property incorporated into buildings or structures that are used exclusively in the business of farming by a person engaged in the business of farming.  However, the exemption conferred by this paragraph does not apply to tangible personal property incorporated into residential premises, an office, a residential garage, a road, a sidewalk, a bridge or a building or structure prescribed by the Minister as not entitled to the exemption conferred by this paragraph.  2000, c. 10, s. 28 (4). 15.  Fodder grain, mill and other agricultural feeds, as defined by the Minister.  R.S.O. 1990, c. R.31, s. 7 (1), par. 15. 16.  Paper twine, binder twine, baler twine, baler wire and barbed wire.  R.S.O. 1990, c. R.31, s. 7 (1), par. 16. 17.  Farm, hog and poultry fence.  R.S.O. 1990, c. R.31, s. 7 (1), par. 17. 18.  Equipment purchased by the governing body of a university that is designed for use, and used exclusively, in research or investigation, and repair parts therefor, but the exemption conferred by this paragraph does not apply to any equipment, or repair parts therefor, or labour to install such parts or equipment, where that equipment is used in the instruction of students, or to any type or class of equipment that is prescribed by the Minister to be excluded from this paragraph, or repair parts for such equipment, or the labour to install such equipment or repair parts.  R.S.O. 1990, c. R.31, s. 7 (1), par. 18. 19.  Materials and equipment required for irrigation purposes, repairs to such equipment, and drainage tiles, when such materials, equipment or tiles are purchased to be used exclusively in the business of farming by a person who, with respect to the purchase, provides a written statement to the vendor stating that the materials, equipment or tiles will be used exclusively in the business of farming. The statement must be signed by, i.  the person engaged in the business of farming who will use the materials, equipment or tiles, or ii.  a responsible official of a municipality that is carrying out a municipal drainage project for which the materials, equipment or tiles are purchased for the use of persons engaged in the business of farming.  1999, c. 9, s. 184 (2). 20.  Used clothing or used footwear or a combination thereof sold by a religious, charitable, benevolent or non-profit organization in one transaction the total consideration for which does not exceed $50.  R.S.O. 1990, c. R.31, s. 7 (1), par. 20. 21.  Footwear, as defined by the Minister, the price of which does not exceed an amount determined by the Minister.  R.S.O. 1990, c. R.31, s. 7 (1), par. 21. 22.  State and commercial aircraft, as defined by the Minister, including parts, equipment and repairs to such aircraft.  1996, c. 29, s. 26 (1). 23.  Fire fighting vehicles, as defined by the Minister, when purchased at a price of more than $1,000 per vehicle for the exclusive use of a municipality, university, public hospital, local services board or volunteer group, and repair parts for such vehicles.  R.S.O. 1990, c. R.31, s. 7 (1), par. 23. 24.  A mobile home within the meaning of this Act that has been occupied as a residential dwelling and that has previously been sold at a retail sale in Ontario made in good faith and for valuable consideration.  R.S.O. 1990, c. R.31, s. 7 (1), par. 24. 25.  Feminine hygiene products that are tampons, sanitary pads or sanitary belts.  R.S.O. 1990, c. R.31, s. 7 (1), par. 25. 26.  Child seating and restraint systems that meet the specifications prescribed by the regulations made under section 106 of the Highway Traffic Act.  2005, c. 31, Sched. 19, s. 4; 2007, c. 7, Sched. 36, s. 3. 27.  Natural water, including ice and steam.  R.S.O. 1990, c. R.31, s. 7 (1), par. 27. 28.  Local telephone service when purchased with one or more coins at a pay telephone for a total charge not exceeding 25 cents.  1998, c. 5, s. 45 (2). 29.  Boats, fishing nets and other fishing apparatus utilized in catching fish for human consumption, purchased by a person engaged in the business of fishing for use solely in his, her or its trade, and repairs to such boats, fishing nets or other fishing apparatus.  R.S.O. 1990, c. R.31, s. 7 (1), par. 29. 30.  Vessels of more than 1,400 cubic metres, repairs to such vessels, and machinery or equipment purchased to refit such vessels.  1992, c. 13, s. 4 (1). 31.  Drugs and medicines when sold on the prescription of a physician, dentist or veterinarian.  R.S.O. 1990, c. R.31, s. 7 (1), par. 31. 32.  Artificial limbs and any prosthetic appliance or equipment as defined by the Minister, and repair parts for such appliances or equipment.  R.S.O. 1990, c. R.31, s. 7 (1), par. 32. 33.  Orthopaedic appliances, and repair parts therefor.  R.S.O. 1990, c. R.31, s. 7 (1), par. 33. 34.  Equipment designed solely for the use of persons who are chronic invalids or persons with a physical disability and accessories specifically designed for such equipment, and repair parts for such equipment.  R.S.O. 1990, c. R.31, s. 7 (1), par. 34. 34.1  Animals, as defined by the Minister, specifically trained to assist and for the sole benefit of persons who are chronic invalids or who have a physical disability, and harnesses for such animals.  1996, c. 29, s. 26 (2). 35.  Hearing aids and accessories specifically designed for hearing aids, and repair parts for hearing aids.  R.S.O. 1990, c. R.31, s. 7 (1), par. 35. 36.  Dentures and dental appliances, and repair parts therefor.  R.S.O. 1990, c. R.31, s. 7 (1), par. 36. 37.  Optical appliances when sold on the prescription of a physician or an optometrist, and repair parts for such appliances.  R.S.O. 1990, c. R.31, s. 7 (1), par. 37. 38.  Equipment, as defined by the Minister, that is purchased for use exclusively by one of the following, and repairs made to such equipment: i.  The Ontario Cancer Treatment and Research Foundation, ii.  a hospital approved as a public hospital under the Public Hospitals Act, iii.  Repealed:  2009, c. 34, Sched. R, s. 11 (1). iv.  a facility approved or established as a psychiatric facility under the Mental Health Act.  1998, c. 5, s. 45 (3); 2009, c. 34, Sched. R, s. 11 (1). 39.  Explosives and refractory materials, both as defined by the Minister, and expended or used up in the process of manufacturing tangible personal property for sale or use.  R.S.O. 1990, c. R.31, s. 7 (1), par. 39. 39.1  Typesetting and composition, metal plates, cylinders, matrices, film, artwork, designs, photographs, rubber material, plastic material and paper material, when impressed with or displaying an image for reproduction by printing which, in the opinion of the Minister, is to be used in the manufacture or production of printed matter which may be purchased exempt from tax under this Act.  1992, c. 13, s. 4 (2). 40.  Such machinery, equipment or processing materials as may be prescribed by the Minister that are purchased to be used by a manufacturer or producer, i.  directly in the manufacture or production of tangible personal property, ii.  directly in and exclusively for research into or the development of goods to be manufactured or produced by any person, iii.  directly in and exclusively for research into or the development of manufacturing or production processes for use by any person, or iv.  directly in and exclusively for more than one of the purposes described in subparagraphs i, ii and iii, but not machinery, equipment or processing materials that are used by persons prescribed by the Minister or that are used in a manner, process, industry or enterprise prescribed by the Minister.  1997, c. 10, s. 32 (2). 41.  Tangible personal property purchased for the purpose of being processed, fabricated or manufactured into, attached to or incorporated into other tangible personal property for the purpose of sale, but this exemption does not apply with respect to, i.  a returnable container for use or sale in Ontario, ii.  a computer program used to produce another computer program that may be purchased exempt from tax under paragraph 62, or iii.  tangible personal property that is to be provided by way of a promotional distribution.  2008, c. 7, Sched. R, s. 4 (1). 42.  Tangible personal property to be shipped by the vendor for delivery outside Ontario, including ships’ stores delivered to commercial vessels of more than 1,400 cubic metres that normally operate in extra-territorial waters.  R.S.O. 1990, c. R.31, s. 7 (1), par. 42. 43.  Children’s clothing as the Lieutenant Governor in Council may determine by regulation.  R.S.O. 1990, c. R.31, s. 7 (1), par. 43. 44.  Publications, as defined by the Minister, purchased by a school, school board, community college or university or by a public library established under the Public Libraries Act.  R.S.O. 1990, c. R.31, s. 7 (1), par. 44; 2000, c. 42, s. 93 (2). 45.  Books, as defined by the Minister, and repairs thereto.  R.S.O. 1990, c. R.31, s. 7 (1), par. 45. 46.  Newspapers, however purchased, but not advertising inserts or supplements to be included in newspapers.  R.S.O. 1990, c. R.31, s. 7 (1), par. 46. 47.  Magazines, as defined by the Minister, but only where purchased by subscription or acquired under such circumstances as may be prescribed by the Minister.  2006, c. 33, Sched. Z.4, s. 4. 47.1  Newsletters and bulletins, as defined by the Minister.  1994, c. 13, s. 9 (2). 48.  Liquor, beer or wine sold under the authority of a special occasion permit issued under the Liquor Licence Act and regulations made thereunder.  R.S.O. 1990, c. R.31, s. 7 (1), par. 48. 49.  Returnable containers to be used to hold milk that is sold at a retail sale in Ontario.  R.S.O. 1990, c. R.31, s. 7 (1), par. 49. 50.  Works of art purchased by a museum or art gallery more than 50 per cent of the revenue of which is provided by public donations and grants by public bodies.  R.S.O. 1990, c. R.31, s. 7 (1), par. 50. 51.  Uncancelled postage stamps and uncancelled revenue stamps valid for the transportation of mail or for revenue purposes in the jurisdiction issuing such stamps, if the consideration for the sale thereof does not exceed the equivalent face value thereof in Canadian funds.  R.S.O. 1990, c. R.31, s. 7 (1), par. 51. 52.  Coin, paper money or bank notes unless purchased at a price greater than the equivalent face value thereof in Canadian funds.  R.S.O. 1990, c. R.31, s. 7 (1), par. 52. 53.  Equipment, as defined by the Minister, that is to be used by a religious institution exclusively in that part of its premises where religious worship or sabbath school is regularly conducted, and repairs to such equipment, but not including any equipment acquired for resale by a religious institution.  R.S.O. 1990, c. R.31, s. 7 (1), par. 53. 54.  Equipment, as defined by the Minister and that is purchased by a person licensed by the Minister of Natural Resources to trap furbearing mammals, and repairs to such equipment.  R.S.O. 1990, c. R.31, s. 7 (1), par. 54; 1997, c. 41, s. 125. 55.  Publications, as defined by the Minister, purchased or produced by a religious, charitable or benevolent organization.  2005, c. 28, Sched. M, s. 2 (2). 56.  Tangible personal property purchased at a price of less than 21 cents, except draft beer.  R.S.O. 1990, c. R.31, s. 7 (1), par. 56. 57.  Repealed:  2001, c. 8, s. 230. 58.  Settler’s effects, as defined by the Minister.  R.S.O. 1990, c. R.31, s. 7 (1), par. 58. 59.  Tangible personal property situated on a reserve when purchased by an Indian, a band or the council of the band, and tangible personal property purchased by an Indian, a band or the council of the band off the reserve when delivered to the reserve for consumption or use by an Indian, a band or the council of the band.  1992, c. 13, s. 4 (3); 2010, c. 26, Sched. 17, s. 6 (1). 60.  Taxable services used on a reserve when purchased by an Indian, a band or the council of the band.  1992, c. 13, s. 4 (3); 2010, c. 26, Sched. 17, s. 6 (2). 61.  Vessels that do not exceed 1,400 cubic metres and that are operated for commercial purposes prescribed by the Minister, repairs to such vessels, and machinery or equipment purchased to refit such vessels.  1992, c. 13, s. 4 (4). 62.  Computer programs designed and developed to meet the specific requirements of the initial purchaser, but only in such circumstances as the Minister may prescribe.  1997, c. 10, s. 32 (4). 63.  Equipment (and repair parts for the equipment) to be used exclusively for research or investigation, if the equipment is purchased by a non-profit institution that conducts medical research, as prescribed by the Minister, as its only function.  1997, c. 10, s. 32 (4). 64.  A gift to a school, college or university.  2000, c. 10, s. 28 (5). 65.  Cones, cuttings, seeds, seedlings and similar planting stock when purchased for planting in a Crown forest, as defined in the
Crown Forest Sustainability Act, 1994, by a person holding a subsisting forest resource licence issued by the Ministry of Natural Resources, and such other silvicultural material as the Minister prescribes.  2000, c. 10, s. 28 (5). 66.  Audio books, as defined by the Minister.  However, the exemption applies only in the circumstances prescribed by the Minister.  2001, c. 23, s. 192 (3). 67.  Admissions to a place of amusement that are donated to any of the following by an owner or operator of the place of amusement: i.  A registered charity, as defined in subsection 248 (1) of the Income Tax Act (Canada). ii.  An educational institution, on such terms and conditions as the Minister may prescribe. iii.  A qualifying non-profit organization, as defined by the Minister, on such terms and conditions as the Minister may prescribe.  2006, c. 9, Sched. M, s. 2 (2). 68.  Reinforced concrete, as defined by the Minister, used in the construction of a structure to be used by a manufacturer directly in the manufacture or production of tangible personal property, but only on such terms and conditions as the Minister may prescribe.  2002, c. 22, s. 172 (3). 69.  Bicycles, as defined in the Highway Traffic Act, purchased after November 30, 2007 and before January 1, 2011 at a price of $1,000 or less, and bicycle safety equipment, including bicycle helmets, purchased after November 30, 2007 and before January 1, 2011.  2008, c. 7, Sched. R, s. 4 (2). 70., 71.  Repealed:  2009, c. 34, Sched. R, s. 11 (2). 72.  Nicotine replacement therapies designed solely to assist persons to stop smoking that, i.  if purchased after August 12, 2007 and before March 26, 2008, have been assigned a drug identification number by Health Canada, or ii.  if purchased after March 25, 2008, have been assigned by Health Canada either a drug identification number or a natural product number.  2008, c. 7, Sched. R, s. 4 (2). R.S.O. 1990, c. R.31, s. 7 (1); 1992, c. 13 s. 4; 1994, c. 13, s. 9 (1, 2); 1996, c. 18, s. 17 (1); 1996, c. 29, s. 26 (1, 2); 1997, c. 10, s. 32; 1997, c. 41, s. 125; 1998, c. 5, s. 45 (1-3); 1999, c. 9, s. 184; 2000, c. 10, s. 28; 2000, c. 42, s. 93 (1, 2); 2001, c. 8, s. 230; 2001, c. 23, s. 192; 2002, c. 8, Sched. J, s. 2; 2002, c. 22, s. 172; 2005, c. 28, Sched. M, s. 2; 2005, c. 31, Sched. 19, s. 4; 2006, c. 9, Sched. M, s. 2; 2006, c. 33, Sched. Z.4, s. 4; 2007, c. 7, Sched. 36, s. 3; 2008, c. 7, Sched. R, s. 4; 2009, c. 34, Sched. R, s. 11; 2010, c. 26, Sched. 17, s. 6. Exceptions (2) The purchaser of tangible personal property purchased to provide a taxable service is not exempt from the tax imposed by this Act.  R.S.O. 1990, c. R.31, s. 7 (2). Exemption, parts for warranty repairs, etc. (3) A person who purchases parts to repair, replace, service or maintain tangible personal property is exempt from the tax imposed by this Act if, (a)  the purchase is made to fulfil obligations under a warranty or guarantee or under a contract for the service, maintenance or warranty of tangible personal property; and (b)  the purchaser of the tangible personal property repaired, replaced, serviced or maintained would be exempt from the payment of the tax imposed by this Act on the purchase of the parts.  1994, c. 13, s. 9 (3). Exceptions (4) No taxable service is exempt from the tax imposed by this Act by reason of the fact that the tangible personal property used in providing the taxable service is tangible personal property in respect of which tax imposed by this Act has been paid.  R.S.O. 1990, c. R.31, s. 7 (4). Exemptions, foreign states and diplomatic personnel (5) The following persons and entities are exempt from tax under this Act: 1.  A foreign state. 2.  An international organization. 3.  An individual who, i.  is not a Canadian citizen or permanent resident of Canada, as defined in the Immigration Act
(Canada), ii.  is assigned to duty in Canada by the foreign state or international organization that the individual represents, iii.  is authorized by the Department of Foreign Affairs and International Trade of Canada, iv.  is not engaged locally, and v.  serves in, or is employed by, an international organization or the diplomatic mission or consular post of a foreign state. 4.  A spouse or family member of an individual described in paragraph 3, but only if the spouse or family member is not a Canadian citizen or permanent resident of Canada, as defined in the Immigration Act (Canada), and is authorized by the Department of Foreign Affairs and International Trade of Canada. 5.  A political subdivision of a foreign state, as prescribed by the Minister, and individuals, as prescribed by the Minister, employed by the government of such a political subdivision, but only on such conditions as the Minister prescribes for any of them. 6.  A spouse or family member of an individual described in paragraph 5, but only on such conditions as the Minister prescribes.  2000, c. 42, s. 93 (3); 2005, c. 5, s. 62 (3, 4). Exception, non-official duties (5.1) Subsection (5) does not apply to exempt from tax an individual who, not being in the performance of his or her duties for the foreign state or international organization that he or she represents, purchases tangible personal property or a taxable service for the consumption or use of a person who is not entitled to an exemption under that subsection.  2000, c. 42, s. 93 (3). Definitions, subss. (5) and (5.1) (5.2) For the purposes of subsections (5) and (5.1), “foreign state” means a foreign state that is officially recognized by Canada; (“État étranger”) “international organization” means an international organization as defined in the Foreign Missions and International Organizations Act (Canada) but only to the extent specified in an order made under section 5 of that Act; (“organisation internationale”) “spouse” means a spouse as defined in section 29 of the Family Law Act. (“conjoint”)  2000, c. 42, s. 93 (3); 2005, c. 5, s. 62 (5). Application, toll-free telephone services (6) Paragraph 2.2 of subsection (1) applies to services rendered and charges incurred on or after July 1, 1996.  1996, c. 18, s. 17 (2). Section Amendments with date in force (d/m/y) 1992, c. 13, s. 4 (1, 3, 4) - 25/06/1992; 1992, c. 13, s. 4 (2) - 01/01/1991; 1994, c. 13, s. 9 (1, 3) - 20/05/1993; 1994, c. 13, s. 9 (2) - 01/07/1993; 1996, c. 18, s. 17 (2) - 01/07/1996; 1996, c. 29, s. 26 (1, 2) - 09/12/1996; 1997, c. 10, s. 32 (2, 4) - 07/05/1997; 1997, c. 41, s. 125  - 01/01/1999; 1998, c. 5, s. 45 (2) - 06/05/1998; 1998, c. 5, s. 45 (3) - 26/06/1998; 1999, c. 9, s. 184 (2) - 14/12/1999 2000, c. 10, s. 28 (1, 5) - 03/05/2000; 2000, c. 10, s. 28 (2, 3) - 23/06/2000; 2000, c. 10, s. 28 (4)
- 01/10/2000; 2000, c. 42, s. 93 (1)
- 01/07/2000; 2000, c. 42, s. 93 (2)
- 21/12/2000; 2000, c. 42, s. 93 (3)
- 01/03/2000 2001, c. 8, s. 230
- 29/06/2001; 2001, c. 23, s. 192 (2)
- 07/05/1997; 2001, c. 23, s. 192 (3)
- 01/09/2002 2002, c. 8, Sched. J, s. 2 - 18/06/2002; 2002, c. 22, s. 172 (1, 2) - 19/07/2002; 2002, c. 22, s. 172 (3)
- 18/06/2002 2005, c. 5, s. 62 (3, 4, 5) - 09/03/2005; 2005, c. 28, Sched. M, s. 2 (1) - no effect - see 2005, c. 31, Sched. 19, s. 5 (3) - 15/12/2005; 2005, c. 28, Sched. M, s. 2 (2) - 12/05/2005; 2005, c. 31, Sched. 19, s. 4 - 01/09/2005 2006, c. 9, Sched. M, s. 2 (1) - 18/05/2006; 2006, c. 9, Sched. M, s. 2 (2) - 24/03/2006; 2006, c. 33, Sched. Z.4, s. 4 - 20/12/2006 2007, c. 7, Sched. 36, s. 3 - 01/12/2006 2008, c. 7, Sched. R, s. 4 (1) - 01/05/1997; 2008, c. 7, Sched. R, s. 4 (2) - 26/03/2008 2009, c. 34, Sched. R, s. 11 (1, 2) - 15/12/2009 2010, c. 26, Sched. 17, s. 6 (1, 2) - 08/12/2010 Conditional exemptions