29 (1) The Lieutenant Governor in Council may make regulations, (a)  excluding products from this Act; (b)  exempting any class of persons from the payment of the tax imposed under this Act; (c)  exempting from a part or all of the tax imposed by this Act fuel that will be used by specified persons or in a specified manner or in a specified type of machinery or class of industry, and relieving collectors from their obligation of collecting a part or all of the tax on fuel so used; (d)  providing for the furnishing to the Minister by persons of information relating to the sale or delivery by them of fuel that is exempt from the tax imposed by this Act; (e)  prescribing rates of interest payable under this Act; (f)  providing for the calculation and payment of interest on amounts paid in excess of the tax imposed by this Act, and prescribing the rate of such interest; (g)  providing for the refund in special circumstances of the whole or any part of the tax imposed by this Act, and prescribing the terms and conditions under which such refund may be made; (h)  Repealed:  1994, c. 18, s. 2 (28). (i)  prescribing a system of compensation to reimburse registered dyers for a part or all of their costs incurred in colouring fuel, fixing the rate or rates of compensation to be paid to registered dyers per litre of fuel coloured, and providing for the maximum amount of compensation to registered dyers and for the method by which the compensation may be paid; (j)  defining any word or expression used in this Act that has not already been expressly defined in this Act; (k)  respecting any matter necessary or advisable to carry out effectively the intent and purpose of this Act.  R.S.O. 1990, c. F.35, s. 29 (1); 1991, c. 49, s. 25 (1); 1994, c. 18, s. 2 (28). Regulations by Minister (2) The Minister may make regulations, (a)  Repealed:  1997, c. 19, s. 7 (6). (b)  providing for the refund of any tax or any portion thereof paid under this Act to any purchaser or class of purchasers and prescribing the records and material to be furnished upon application for a refund; (c)  prescribing purposes for which fuel is used that are excluded from the application of section 21; (d)  prescribing additional information to be contained in any fuel acquisition permit or registration certificate issued under this Act, and attaching additional conditions to the use of any such permit or certificate; (e)  prescribing records to be kept by persons, information to be shown and a return to be delivered by a person, and prescribing times or periods of time, in lieu of those mentioned in section 10, and which, or with respect to which, a return shall be delivered by any person or class of persons; (f)  prescribing, for the purpose of subsection 4.11 (2), any manner of disposing of or consuming fuel; (f.1)  prescribing requirements for the purposes of clause 4.17 (2.0.2) (a); (g)  prescribing conditions and restrictions that shall apply in respect of interjurisdictional carriers, interjurisdictional transporters, registered dyers, registered importers, registered exporters and registered consumers, and the method of paying the tax imposed by this Act to be followed by all interjurisdictional carriers; (h)  governing the issuance and use of registration decals; (i)  prescribing the method of collecting and paying or transmitting the tax imposed by this Act to be followed by collectors, distributors, registered importers and interjurisdictional carriers; (j)  prescribing the processes which a registered dyer shall use to colour and dispense coloured fuel, the time and manner of accounting for dye by a registered dyer and the use that may be made of dye by any other person; (k)  prescribing standards and requirements for equipment to be used in colouring fuel; (l)  prescribing additional conditions under which fuel may be coloured using a manual process; (m)  prescribing the responsibilities of registered dyers for the receipt, safe custody, use and accounting for dye and to allow seals as provided by the Minister, to be affixed as deemed appropriate by a person authorized by the Minister for this purpose, to dye injector equipment; (n)  prescribing conditions under which an importer shall colour fuel; (o)  prescribing anything referred to in this Act as prescribed by the Minister; (p)  prescribing classes of interjurisdictional carriers whose members are required to each hold a certificate of registration and classes of interjurisdictional carriers whose members are required to each apply for an Ontario trip registration certificate under section 4.13; (q)  prescribing the location on equipment used to colour, store, transport or deliver coloured fuel where identifying labels or seals must be affixed; (r)  prescribing the time and manner for delivering a return under subsection 10 (1); (s)  prescribing percentages for the purposes of clauses 4.17 (2) (b), (2.0.1) (b), (2.0.2) (b) and (2.1) (b) and subsection 4.17 (3); (t)  Repealed:  1997, c. 19, s. 7 (8). (u)  prescribing information to be included on invoices for the purposes of section 6; (v)  prescribing the fuel that distributors are permitted to sell, additional conditions to be met by distributors and requirements for facilities owned or operated by distributors; (w)  prescribing one or more methods for calculating unverifiable losses and excess unverifiable losses, for the purposes of subsection 13 (4.2), and prescribing one or more thresholds for the purposes of that subsection; (x)  providing for anything which, in the Minister’s opinion, is necessary or advisable to address any matters arising from the temporary reduction to the tax on clear fuel provided for in subsection 2 (1.1), including any matters respecting refunds provided for in section 21.0.1.  R.S.O. 1990, c. F.35, s. 29 (2); 1991, c. 49, s. 25 (2-10); 1997, c. 19, s. 7 (6-8); 1998, c. 30, s. 38 (1-3); 2001, c. 23, s. 104; 2002, c. 22, s. 83; 2017, c. 8, Sched. 14, s. 3; 2022, c. 13, Sched. 1, s. 5. General or specific (2.1) A regulation made under clause (2) (i) may be general or particular in its application and may be limited to specific types of collectors, distributors or registered importers.  1998, c. 30, s. 38 (4). Retroactivity (3) A regulation is, if it so provides, effective with reference to a period before it was filed and not earlier than the 1st day of September, 1982.  R.S.O. 1990, c. F.35, s. 29 (3). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 25 (1-10) - 01/01/1992; 1994, c. 18, s. 2 (28) - 23/06/1994; 1997, c. 19, s. 7 (6-8) - 10/10/1997; 1998, c. 30, s. 38 (1, 3, 4) - 18/12/1998; 1998, c. 30, s. 38 (2) - 01/01/1992 2001, c. 23, s. 104 - 05/12/2001 2002, c. 22, s. 83 - 09/12/2002 2017, c. 8, Sched. 14, s. 3 (1, 2) - 17/05/2017 2022, c. 13, Sched. 1, s. 5 - 14/04/2022