4 (1) Every purchaser of a new passenger vehicle or sport utility vehicle shall pay to Her Majesty in right of Ontario a tax in respect of the consumption or use of the vehicle in the amount determined under subsection (5) or (6) if, (a)  the first sale of the vehicle is a retail sale to the purchaser in Ontario before July 1, 2010; (b)  the first sale of the vehicle is a rental or lease to the purchaser in Ontario for a term of at least one year commencing before July 1, 2010; (c)  the first sale of the vehicle 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 vehicle 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. 8 (1). Definitions (2) In this section, “passenger vehicle” and “sport utility vehicle” mean a vehicle or type of vehicle determined by the Minister to be a passenger vehicle or a sport utility vehicle and in respect of which the Minister determines that a highway fuel consumption rating of 6.0 or more litres of gasoline or diesel fuel per 100 kilometres applies.  1997, c. 19, s. 22 (1). Exception (3) Subsection (1) does not apply in respect of a vehicle that is a settler’s effect referred to in paragraph 58 of subsection 7 (1) or tangible personal property referred to in paragraph 59 of subsection 7 (1).  1992, c. 13, s. 2. (4) Repealed:  2009, c. 34, Sched. R, s. 8 (2). Amount of tax, passenger vehicle (5) The amount of tax payable by a purchaser of a passenger vehicle is the amount of tax appearing in the following table opposite the range of highway fuel consumption ratings that includes the highway fuel consumption rating determined by the Minister to apply to the passenger vehicle: Table Column 1   Litres per 100 kilometres   Column 2   Tax 

  6.0 or more but less than 9.0   $75 

  9.0 or more but less than 9.5   $250 

  9.5 or more but less than 12.1   $1,200 

  12.1 or more but less than 15.1   $2,400 

  15.1 or more but less than 18.1   $4,400 

  18.1 or more   $7,000 1992, c. 13, s. 2; 1997, c. 19, s. 22 (2). Amount of tax, sport utility vehicle (6) The amount of tax payable by a purchaser of a sport utility vehicle is the amount of tax appearing in the following table opposite the range of highway fuel consumption ratings that includes the highway fuel consumption rating determined by the Minister to apply to the sport utility vehicle: Table Column 1   Litres per 100 kilometres   Column 2   Tax 

  less than 8.0   $0 

  8.0 or more but less than 9.0   $75 

  9.0 or more but less than 9.5   $200 

  9.5 or more but less than 12.1   $400 

  12.1 or more but less than 15.1   $800 

  15.1 or more but less than 18.1   $1,600 

  18.1 or more   $3,200 1992, c. 13, s. 2;
1997, c. 19, s. 22 (3). Application of subs. (5) or (6) (7) Despite subsection (5) or (6), but subject to subsection (8), the total amount of tax payable under this section by all purchasers referred to in clause (1) (d) in respect of the same vehicle shall not exceed the amount of tax otherwise determined under this section, and each purchaser shall pay such proportion of the total amount of tax that, in the opinion of the Minister, reasonably represents the use of the vehicle by that purchaser during the 180 days referred to in the clause.  1992, c. 13, s. 2; 2009, c. 34, Sched. R, s. 8 (3). If leasing vehicle before and after July 1, 2010 (8) A lessor of a vehicle referred to in clause (1) (d) may, in lieu of collecting and remitting the tax required to be paid by purchasers as specified under subsection (7), pay an amount equal to the tax on the vehicle as specified in subsection (5) or (6), multiplied by the ratio of the number of days the lessor owned the vehicle before July 1, 2010 to 180 and, on payment of that amount, the purchasers of the vehicle are not liable to pay tax under this section.  2009, c. 34, Sched. R, s. 8 (4). Time of payment (8.1) Under this section, but subject to subsection (8), a purchaser who is the lessee of a new passenger vehicle or sport utility vehicle shall pay the tax imposed by subsection (1) on the due date of the first lease or rental payment made by or on behalf of the purchaser in respect of the lease or rental of the vehicle.  1993, c. 12, s. 4. Same (8.2) For the purposes of subsection (8), the lessor shall pay the tax at the time the vehicle is sold to the lessor.  1993, c. 12, s. 4. Rebates and assessment of tax (9) If the highway fuel consumption rating of a vehicle, as determined by the Minister, is subsequently determined, in a manner prescribed by the Minister, to be less than or greater than the rating used in the determination of the amount of tax payable by the purchaser under this section, the Minister may, (a)  if the subsequent rating is less, rebate with interest to the purchaser, upon receipt of an application therefor in the manner and within the time prescribed by the Minister, the amount of tax paid by the purchaser under this section in excess of the amount of tax that would have been determined using the subsequent rating; or (b)  if the subsequent rating is greater, assess or reassess the tax payable by the purchaser under this section together with interest from the date the vehicle was acquired.  1992, c. 13, s. 2; 1997, c. 19, s. 22 (4). Reporting by manufacturers and importers (10) Every manufacturer or importer of vehicles who intends to sell in Ontario before July 1, 2010 a passenger vehicle or sport utility vehicle or a type of either of them shall provide to the Minister at least 30 days before the date of the sale of the vehicle or the first sale of the type of vehicle, as the case may be, in Ontario such information as is prescribed by the Minister to permit the Minister to determine the highway fuel consumption rating for the vehicle or type of vehicle.  2009, c. 34, Sched. R, s. 8 (5). (11) Repealed:  2009, c. 34, Sched. R, s. 8 (5). Offence (12) Every person who fails to comply with subsection (10) or (11) is guilty of an offence and on conviction is liable to a fine of not less than $1,000 and not more than $10,000 plus, if the conviction is for the offence of failing to comply with subsection (11), an amount equal to the tax imposed by this section in respect of each vehicle or each vehicle of the type of vehicle to which the conviction relates that is sold in Ontario at a retail sale before the Minister makes a determination that the vehicle or type of vehicle is a passenger vehicle or sport utility vehicle for the purposes of this section.  2006, c. 33, Sched. Z.4, s. 3. Saving (13) No person shall be convicted of an offence under subsection (12) unless the court is satisfied that, on the balance of probabilities, it was reasonable to assume that the vehicle or type of vehicle, the information on which was not provided under subsection (10) or not provided prior to the time specified in subsection (11), had a highway fuel consumption rating of 6.0 or more litres of gasoline or diesel fuel per 100 kilometres.  1992, c. 13, s. 2. Section Amendments with date in force (d/m/y) 1992, c. 13, s. 2 - 01/08/1991; 1993, c. 12, s. 4 - 01/08/1991; 1997, c. 19, s. 22 (1-4) - 10/10/1997 2006, c. 33, Sched. Z.4, s. 3 - 20/12/2006 2009, c. 34, Sched. R, s. 8 (1-5) - 15/12/2009