33 (1) The Lieutenant Governor in Council may make regulations, (a)  providing for the furnishing of information relating to the sale or delivery of gasoline, aviation fuel or propane that is exempt from the tax imposed by this Act; (b)  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; (b.1)  defining any word or expression used in this Act that has not already been defined in this Act; (c)  excluding products from this Act; (d)  designating products to be aviation fuel; (e)  exempting any class of persons from the payment of the tax imposed by this Act and establishing the procedure that any class of persons must follow to secure exemption from tax; (e.1)  establishing requirements for retailers to meet in order to sell or deliver gasoline to persons exempt from the payment of tax imposed by this Act; (e.2)  establishing procedures that retailers must follow in respect of the sale or delivery of gasoline to persons exempt from the payment of tax imposed by this Act; (f)  providing for the refund of tax in whole or in part owing to special circumstances, and prescribing the terms and conditions under which such refund may be made; (g)  prescribing the rates of interest payable under this Act; (h)  Repealed:  1994, c. 18, s. 3 (24). (i)  respecting any matter necessary or advisable to carry out effectively the intent and purpose of this Act.  R.S.O. 1990, c. G.5, s. 33 (1); 1992, c. 9, s. 22 (1, 2); 1994, c. 18, s. 3 (23, 24); 2019, c. 7, Sched. 32. Idem (2) The Minister may make regulations, (a)  Repealed:  1997, c. 19, s. 8 (5). (b)  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 for the delivery of a return by any person or class of persons; (c)  providing for the refund of the tax paid under this Act or any portion thereof, to any purchaser or class of purchasers, and prescribing the records and material to be furnished upon any application for a refund and prescribing the terms and conditions under which the refund may be made; (c.1)  providing for a refund to a purchaser or class of purchasers of all or part of the tax paid under this Act in respect of gasoline used to operate auxiliary equipment, providing that the refund may be calculated using a gasoline consumption rating system approved by the Minister, prescribing the records and material to be furnished on an application for a refund and prescribing the terms and conditions under which the refund may be made; (d)  prescribing anything that the Minister is permitted or required by this Act to prescribe; (e)  prescribing information to be contained in certificates of registration or any class of them issued under this Act and attaching additional conditions to the use of such certificates or class; (f)  prescribing conditions and restrictions affecting interjurisdictional transporters, importers, interjurisdictional carriers and exporters; (g)  prescribing one or more methods for calculating unverifiable losses and excess unverifiable losses, for the purposes of subsection 11 (7.1), and prescribing one or more thresholds for the purposes of that subsection; (h)  prescribing records to be kept and information to be included on invoices for the purposes of section 15; (h.1)  respecting any matter the Minister considers necessary or advisable relating to an inventory report under subsection 16 (1.1); (i)  prescribing the method of collecting and remitting the tax imposed by this Act to be followed by collectors, registered importers, wholesalers and retailers; (j)  governing the issuance and use of registration decals; (k)  governing the manner in which a refund referred to in subsection 28.1 (4) may be made; (l)  providing for transitional matters which, in the Minister’s opinion, are necessary or desirable to facilitate the implementation of the tax rate increases set out in subsection 2 (2), as re-enacted by Schedule 11 to the
Building Opportunity and Securing Our Future Act (Budget Measures), 2014; (m)  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 gasoline provided for in subsection 2 (1.1), including any matters respecting refunds provided for in section 28.1.1.  R.S.O. 1990, c. G.5, s. 33 (2); 1991, c. 13, s. 8; 1992, c. 9, s. 22 (3, 4); 1996, c. 10, s. 15; 1997, c. 19, s. 8 (5-8); 2001, c. 23, s. 119; 2002, c. 22, s. 93; 2004, c. 31, Sched. 16, s. 9; 2005, c. 31, Sched. 8, s. 3; 2014, c. 7, Sched. 11, s. 3; 2022, c. 13, Sched. 2, s. 4. 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, registered importers, wholesalers or retailers.  1998, c. 30, s. 57. Retroactivity (3) A regulation is, if it so provides, effective with reference to a period before it was filed with the Registrar of Regulations.  R.S.O. 1990, c. G.5, s. 33 (3). Section Amendments with date in force (d/m/y) 1991, c. 13, s. 8 (2) - 1/10/1986; 1992, c. 9, s. 22 (1-4) - 1/01/1992; 1994, c. 18, s. 3 (23, 24) - 23/06/1994; 1996, c. 10, s. 15 (1, 2) - 1/01/1997; 1997, c. 19, s. 8 (5) - 10/10/1997; 1997, c. 19, s. 8 (8) - 1/01/1997; 1998, c. 30, s. 57 - 18/12/1998 2001, c. 23, s. 119
- 5/12/2001 2002, c. 22, s. 93
- 9/12/2002 2004, c. 31, Sched. 16, s. 9 - 16/12/2004 2005, c. 31, Sched. 8, s. 3 - 15/12/2005 2014, c. 7, Sched.11, s. 3 - 1/09/2014 2019, c. 7, Sched. 32, s. 1 - 29/05/2019 2022, c. 13, Sched. 2, s. 4 - 14/04/2022