48 (1) For the purpose of carrying into effect the provisions of this Act according to their true intent and of supplying any deficiency therein, the Lieutenant Governor in Council may make such regulations as are considered necessary and advisable.  R.S.O. 1990, c. R.31, s. 48 (1). Idem (2) Without limiting the generality of subsection (1), the Lieutenant Governor in Council may make regulations, (a)  prescribing the method of collection and remittance of the tax and any condition or requirement affecting such collection or remittance; (b)  Repealed:  1997, c. 43, Sched. D, s. 14 (1). (c)  defining any expression used in this Act or the regulations; (d)  providing for the rebate of the tax in whole or in part to the governing body of any religious, charitable or benevolent organization in respect of tangible personal property entering into capital investment by such organization and prescribing the terms and conditions under which such rebates may be made; (e)  providing for relaxing the strictness of this Act relative to the incidence or collection of tax hereunder in special circumstances where, without relaxation, inconvenience or hardship might result, including cases involving the purchase of tangible personal property at bazaars and rummage sales; (f)  providing for the rebate of tax in whole or in part owing to special circumstances, and prescribing the terms and conditions under which such rebates may be made; (g)  prescribing the rate of interest payable under this Act or the regulations, or a formula for computing that rate, and the method of calculating that interest; (h)  providing for the payment of interest to persons to whom any rebate of tax is made under clause (d) or (f) and prescribing the rate thereof; (i)  providing for the payment to vendors of all or any part of money paid as tax where such money was paid by a vendor on behalf of a purchaser who has defaulted in paying to the vendor the tax payable, and prescribing the conditions on which any payment authorized by this clause may be made; (j)  prescribing circumstances or situations in which the purchaser of an admission to an entertainment, event, dance, performance or exhibition is excluded from the exemption from tax on the price of admission contained in subsection 9 (2); (k)  prescribing circumstances or situations in which no tax is payable upon a transfer of tangible personal property between related persons; (l)  prescribing contracts of insurance and insurance schemes or compensation funds under statutes on which no tax is payable under section 2.1; (m)  prescribing additional circumstances in which interest is payable under this Act and the rate of the interest, a formula for computing the rate of interest or a method of calculating the interest.  R.S.O. 1990, c. R.31, s. 48 (2); O.C. 355/93; 1994, c. 13, s. 25 (1); 1997, c. 43, Sched. D, s. 14 (1); 2008, c. 7, Sched. R, s. 6. Minister’s regulations (3) The Minister may make regulations, (a)  prescribing, defining or determining anything that the Minister is permitted or required by this Act to prescribe, define or determine; (a.1)  prescribing the rate of tax that is payable under section 2.1.1 in respect of transient accommodation in a tourism region; (b)  prescribing for the purposes of this Act or the regulations the records and information to be kept and maintained by a vendor, purchaser or registrant; (c)  providing for the use of purchase exemption certificates and other documents where purchasers or classes of purchasers are exempt from tax under this Act; (d)  prescribing persons or classes of persons with respect to whose consumption of prepared food products no tax is exigible provided that those prepared food products are provided by them without specific charge; (e)  determining the basis and method for payment, collection, or accounting for tax on the consumption or use of tangible personal property or a taxable service where such use or consumption frequently or substantially occurs outside Ontario or is alternately or concurrently taxable and exempt; (e.1)  governing the matters described in subsection 3 (12) in connection with the transfer of a multijurisdictional vehicle; (f)  attaching additional conditions to the use of a permit issued under section 5; (g)  subject to subsection (6), providing for the rebate of the tax imposed by section 2 or 4.2 paid on the purchase of a vehicle for which a permit is required under the Highway Traffic Act, where the energy to operate the vehicle is either, (i)  exclusively electrical energy or energy derived from the internal combustion of propane, natural gas, ethanol, methanol or manufactured gas, or (ii)  energy described in subclause (i), where the vehicle can also operate exclusively on energy derived from a fuel described under the Fuel Tax Act or the Gasoline Tax Act, but not any vehicle where the energy to operate the vehicle is a mix of a form of energy described in subclause (i) and energy derived from a fuel described under the Fuel Tax Act
or the Gasoline Tax Act; (g.1)  subject to subsection (6), providing for the rebate of the tax imposed by section 2 or 4.2 paid on the purchase of a vehicle that is powered by a gasoline or diesel engine and for which a permit is required under the Highway Traffic Act, and any tangible personal property sold as a conversion kit, including the labour provided to install the conversion kit, if the vehicle is converted to permit it to operate on energy described in either subclause (g) (i) or (ii) within 180 days of the date of sale of the vehicle; (h)  subject to subsection (6), providing for the rebate of any tax paid by a purchaser under section 4, where the purchaser is entitled to a rebate referred to in clause (g.1) in connection with the conversion of the vehicle to permit it to operate on energy described in subclause (g) (i); (h.1)  subject to subsection (6), providing for the rebate of the tax imposed by section 2 paid on the purchase of tangible personal property sold as a conversion kit to be used to convert any vehicle powered by a gasoline or diesel engine into a vehicle that operates on energy described in either subclause (g) (i) or (ii), including the labour to install the kit, where the vehicle is not so converted within 180 days of the date of the sale of the vehicle; (i)  subject to subsection (7), providing for the rebate of the tax imposed by section 2 or 4.2 that has been paid on a hybrid electric vehicle, as defined by the Minister, for a vehicle purchased before April 1, 2012; (j)  providing for the computation, payment and collection of tax imposed by section 4, in respect of the acquisition of tangible personal property at a sale that is a lease or rental of the tangible personal property, in a manner different from the computation, payment and collection of tax described in section 4; (k)  Repealed:  2009, c. 34, Sched. R, s. 16 (2). (l)  providing for a rebate of tax paid on tangible personal property purchased in Ontario and taken outside Ontario to be used permanently outside Ontario and prescribing the terms and conditions under which the rebate may be made; (m)  providing for a rebate of the tax in whole or in part to a person engaged in the business of farming in respect of tangible personal property purchased on or after May 8, 1996 and incorporated into structures to be used exclusively for farm purposes and prescribing the terms and conditions under which such rebates may be made; (n)  providing for the refund of tax paid under section 4.2 if no tax is payable pursuant to a regulation made under the authority of clause (2) (k), and prescribing conditions that shall apply in respect of payment of such refunds; (o)  Repealed:  2009, c. 34, Sched. R, s. 16 (2). (p)  authorizing the refund to or among employers of tax paid by them in respect of payments not liable to tax that were made by them to multi-employer benefits plans and prescribing the conditions on which such refunds may be made; (q)  Repealed:  2009, c. 34, Sched. R, s. 16 (2). (r)  providing for a rebate of all or part of the tax paid in respect of a solar energy system, as defined by the Minister, that is purchased and incorporated into residential premises after November 25, 2002 and before January 1, 2010, and prescribing the terms and conditions under which the rebate may be made, including, (i)  the person to whom the rebate is payable, (ii)  the manner of determining the amount of the rebate, and (iii)  the class or classes of residential premises that qualify for the purposes of the rebate; (s)  providing for a rebate of all or part of the tax paid in respect of a wind energy system, a micro hydro-electric energy system or a geothermal energy system, as those terms are defined by the Minister, that is purchased and incorporated into residential premises after March 27, 2003 and before January 1, 2010, and prescribing the terms and conditions under which the rebate may be made including, (i)  the person to whom the rebate is payable, (ii)  the manner of determining the amount of the rebate, and (iii)  the class or classes of residential premises that qualify for the purposes of the rebate; (t)  determining the basis and method for calculating, paying, collecting or accounting for tax in respect of the consumption or use of returnable containers acquired in Ontario or elsewhere in Canada and delivered into Ontario to be refilled; (u)  Repealed: 2010, c. 1, Sched. 25, s. 9. (v)  Repealed: 2018, c. 17, Sched. 37, s. 3. R.S.O. 1990, c. R.31, s. 48 (3); 1993, c. 12, s. 14; 1994, c. 13, s. 25 (2, 3); 1996, c. 18, s. 18; 1997, c. 10, s. 34; 1997, c. 19, s. 22 (9); 1997, c. 43, Sched. D, s. 14 (2); 1998, c. 5, s. 47; 1999, c. 9, s. 189; 2000, c. 42, s. 95; 2001, c. 8, s. 232; 2001, c. 23, s. 207; 2002, c. 23, s. 5 (2); 2004, c. 31, Sched. 33, s. 7; 2005, c. 31, Sched. 19, s. 9; 2006, c. 9, Sched. M, s. 3 (1); 2007, c. 7, Sched. 36, s. 4; 2009, c. 34, Sched. R, s. 16 (1-3); 2010, c. 1, Sched. 25, s. 9; 2018, c. 17, Sched. 37, s. 3. May be general or specific (3.1) A regulation made under clause (3) (q) may be general or specific in its application and may apply differently to different facilities or classes of facilities.  2002, c. 23, s. 5 (3). Retroactive regulations (4) A regulation is, if it so provides, effective with reference to a period before it was filed.  R.S.O. 1990, c. R.31, s. 48 (4). Tax on transient accommodation (4.1) A regulation under clause (3) (a.1), (a)  shall not prescribe a tax rate that applies before July 1, 2010; and (b)  may prescribe different tax rates for different tourism regions.  2009, c. 34, Sched. R, s. 16 (4). Rebate on vehicles (5) A regulation under clause (3) (g), (g.1), (h), (h.1) or (i) may prescribe the basis upon which the applicable rebate is calculated and the conditions under which the rebate is made.  2006, c. 9, Sched. M, s. 3 (2). Maximum rebate on certain types of vehicle (6) The maximum amount of the rebate that may be given under a regulation made under clause (3) (g), (g.1), (h) or (h.1) in respect of a vehicle, other than a bus, as defined by the Minister, is, (a)  $750 for a vehicle that uses propane or is converted to use propane; and (b)  $1,000 for a vehicle other than a vehicle that uses propane or is converted to use propane.  2006, c. 9, Sched. M, s. 3 (2). Maximum rebate on hybrid electric vehicles (7) The maximum amount of the rebate that may be given under a regulation made under clause (3) (i) is $1,000 for a hybrid electric vehicle delivered to the purchaser after May 9, 2001 and before March 24, 2006 and $2,000 for a hybrid electric vehicle delivered to the purchaser after March 23, 2006.  2006, c. 9, Sched. M, s. 3 (2). Section Amendments with date in force (d/m/y) 1993, c. 12, s. 14 (1) - 29/07/1993; 1993, c. 12, s. 14 (2) - 18/05/1989; 1993, c. 12, s. 14 (4) - 01/08/1991; 1993, c. 12, s. 14 (5) - 01/10/1992; 1994, c. 13, s. 25 (1) - 20/05/1993; 1996, c. 18, s. 18 - 08/05/1996; 1997, c. 10, s. 34 - 31/03/1997; 1997, c. 19, s. 22 (9) - 10/10/1997; 1997, c. 43, Sched. D, s. 14 (1, 2) - 18/12/1997; 1998, c. 5, s. 47 - 01/04/1998; 1999, c. 9, s. 189 (1) - 01/04/1999; 1999, c. 9, s. 189 (2) - 05/05/1999 2000, c. 42, s. 95
- 21/12/2000 2001, c. 8, s. 232
- 10/05/2001; 2001, c. 23, s. 207 (1, 2) - 01/10/2001; 2001, c. 23, s. 207 (3)
- 05/05/1999 2002, c. 23, s. 5 (2, 3)
- 09/12/2002 2004, c. 31, Sched. 33, s. 7 (1, 3) - 16/12/2004; 2004, c. 31, Sched. 33, s. 7 (2) - 19/05/2004 2005, c. 31, Sched. 19, s. 9 - 15/12/2005 2006, c. 9, Sched. M, s. 3 (1, 2) - 18/05/2006 2007, c. 7, Sched. 36, s. 4 (1, 2) - 17/05/2007 2008, c. 7, Sched. R, s. 6 - 14/05/2008 2009, c. 34, Sched. R, s. 16 (1-4) - 15/12/2009 2010, c. 1, Sched. 25, s. 9 - 18/05/2010 2018, c. 17, Sched. 37, s. 3 - 06/12/2018