15.2 (1) For the purpose of this section, “broker driver” means a person who has entered into a written agreement with a carrier to provide a tractor and driver for haulage of the carrier’s trailers or who provides a tractor, trailer and driver for use at the carrier’s direction, and who is under the direct control and vehicle registration of the carrier with proper authorization of the province or provinces where required; “CAVR” means the Canadian Agreement on Vehicle Registration; “international motor vehicle” means an international motor vehicle as defined in subsection 15.1 (1); “interprovincial carrier” means a person based in Canada who regularly operates interprovincial transportation services including, (a) carriers operating under extra-provincial licence granted under the Motor Vehicle Transport Act (Canada), (b) furniture movers, (c) bus operators providing scheduled or charter bus services, and (d) private carriers; “interprovincial motor vehicle” means a motor vehicle used by a carrier or by the carrier’s broker drivers to travel in Ontario and in at least one other Canadian province; “intraprovincial motor vehicle” means a motor vehicle used by a carrier or by the carrier’s broker drivers to travel only in Ontario; “large interprovincial carrier” means an interprovincial carrier who holds a vendor’s permit issued under section 5 of the Act and who operates more than ten interprovincial motor vehicles including those operated by the carrier’s broker drivers; “motor vehicle” means a motor vehicle as defined in subsection 15.1 (1); “parts” means parts as defined in subsection 15.1 (1); “private carrier” means a person who transports the person’s own goods by means of motor vehicles and trailers on public highways; “registration” means registration under CAVR; “small interprovincial carrier” means an interprovincial carrier who operates ten interprovincial motor vehicles or less including those operated by the carrier’s broker drivers; “trailer” means a trailer as defined in subsection 15.1 (1). O. Reg. 52/92, s. 1. (2) In respect of motor vehicles purchased in or brought into Ontario or repaired inside or outside Ontario during any period, a large interprovincial carrier shall pay tax on interprovincial motor vehicles used by the carrier and all of the carrier’s broker drivers calculated in accordance with the following formula: Tax = TV ×TR × (OD / TD) where, TV  is the fair value of the motor vehicle purchased during the period covered by the return, less the tax payable under section 3 of the Act and less any allowance under subsection 2 (20) of the Act, plus the fair value of related repair parts purchased by the carrier during the same period but not of related repair parts purchased by the carrier’s broker drivers or, if the motor vehicle was brought into Ontario for the first time for use during the period covered by the return, TV is the value of the motor vehicle determined under subsection (13) plus the fair value or value determined under subsection (13) of related repair parts purchased by the large interprovincial carrier, but not by any of the carrier’s broker drivers, OD  is the total distance travelled in Ontario by all of the carrier’s CAVR fleets of interprovincial motor vehicles, including those of the carrier’s broker drivers, unless the carrier chooses to prorate tax on broker drivers’ vehicles separately, TR  is the tax rate under section 2 of the Act in effect during the period covered by the return, TD  is the total distance travelled both in and outside of Ontario by all of the carrier’s CAVR fleets of interprovincial motor vehicles, including those of the carrier’s broker drivers, unless the carrier chooses to prorate tax on broker drivers’ vehicles separately. O. Reg. 52/92, s. 1. (3) In respect of motor vehicles purchased in or brought into Ontario during any period, a small interprovincial carrier shall pay tax on the interprovincial motor vehicles used by the carrier and all of the carrier’s broker drivers based on the formula set out in subsection (2), except that the carrier shall not include in the amount denoted as TV the fair value or the value determined under subsection (13) of repair parts purchased by the carrier.  O. Reg. 52/92, s. 1. (4) In respect of trailers purchased in or brought into Ontario or repaired inside or outside Ontario during any period, a large interprovincial carrier shall pay tax on the trailers used by the carrier and all of the carrier’s broker drivers calculated in accordance with the following formula: Tax = TV ×TR × (ODA / TDA) where, TV  is the fair value of the trailer purchased during the period covered by the return, less any tax payable under section 3 of the Act and less any allowance under subsection 2 (20) of the Act, plus the fair value of related repair parts purchased by the carrier during the same period but not of related repair parts purchased by the carrier’s broker drivers or, if the trailer was brought into Ontario for the first time for use during the period covered by the return, TV is the value of the trailer determined under subsection (13) plus the fair value or value determined under subsection (13) of related repair parts purchased by the large interprovincial carriers but not by the carrier’s broker drivers, ODA  is the total distance travelled in Ontario by all of the carrier’s CAVR interprovincial, intraprovincial and international motor vehicles, including those of the carrier’s broker drivers, TR  is the tax rate under section 2 of the Act in effect during the period covered by the return, TDA  is the total distance travelled both in and outside Ontario by all of the carrier’s CAVR interprovincial, intraprovincial and international motor vehicles, including those of the carrier’s broker drivers. O. Reg. 52/92, s. 1. (5) In respect of trailers purchased or brought into Ontario during any period, a small interprovincial carrier shall pay tax on the trailers used by the carrier and all of the carrier’s broker drivers based on the formula set out in subsection (4), except that the carrier shall not include in the amount denoted as TV the fair value or the value determined under subsection (13) of repair parts purchased by the carrier.  O. Reg. 52/92, s. 1. (6) For the purpose of determining the tax in subsection (2) or (4), if a motor vehicle or trailer used by the carrier or any of the carrier’s broker drivers is leased or renewed for a period in excess of thirty days, the fair value of the motor vehicle or of the trailer shall be the rental payments due during the period covered by the return.  O. Reg. 52/92, s. 1. (7) The distances referred to in the formulas in subsections (2) and (4) shall be determined annually for the one-year period ending on the 30th day of June and shall equal the actual distance travelled by the motor vehicles in that period.  O. Reg. 52/92, s. 1. (8) Despite subsection (7), in respect of the carrier’s first year of operation, estimated distances may be used in the manner set out in subsection (9).  O. Reg. 52/92, s. 1. (9) If, as of the 30th day of June, the carrier has been in operation for more than three months but less than twelve months, the carrier shall file a return for that period based on estimated distances and, in the return for the first reporting period following the 30th day of June, the carrier shall recalculate the tax liability for the first period of operation based on the actual distance travelled by the motor vehicles during the period.  O. Reg. 52/92, s. 1. (10) If, as of the 30th day of June, the carrier has been in operation for three months or less, the carrier shall not file a return for that period and, in the return for the first reporting period following the 30th day of June, the carrier shall calculate the tax liability for the first period of operation of up to fifteen months based on the actual distance travelled by the motor vehicles during the period.  O. Reg. 52/92, s. 1. (11) For the purpose of determining the tax in subsections (2) and (4), the Ontario sales tax distribution rate, being the amount designated by OD/TD
and ODA/TDA in the formulas in subsections (2) and (4), shall be calculated to two decimal points and shall be the greater of 0.50 per cent and the actual distribution rate.  O. Reg. 52/92, s. 1. (12) If an interprovincial motor vehicle or trailer was previously used only in Ontario or if the tax on it has been paid under this section or section 15.1 by the carrier or the carrier’s broker driver, its fair value shall not be included when calculating the amount denoted as TV in the formulas in subsections (2) and (4).  O. Reg. 52/92, s. 1. (13) For the purpose of subsection 2 (18) of the Act, the tax shall be calculated using the value at the date of purchase outside Ontario less 1.5 per cent per month or part of the month to a maximum depreciation of 60 per cent from the date of purchase to the date of registration.  O. Reg. 52/92, s. 1. (14) A large interprovincial carrier shall remit the tax payable under this section at the time or times and in the manner specified in section 5 of Regulation 1013 of the Revised Regulations of Ontario, 1990 for the delivery of returns by vendors.  O. Reg. 52/92, s. 1. (15) A small interprovincial carrier who purchases a motor vehicle or trailer in Ontario shall pay the tax on its fair value at the time of sale and may apply for a refund of the amount by which the tax paid exceeds the tax payable under this section.  O. Reg. 52/92, s. 1. (16) A small interprovincial carrier who purchases an interprovincial motor vehicle or trailer outside Ontario shall remit the tax payable under this section, (a) in the case of an interprovincial motor vehicle, at the time of registration of the motor vehicle; and (b) in the case of a trailer, at the time and in the manner provided under subsection 2 (18) of the Act.  O. Reg. 52/92, s. 1. (17) For the purposes of subsection 2.1 (16) of the Act, the Ontario portion, as defined in subsection 18 (1), of the premium under a contract of insurance entered into by a large interprovincial carrier, a small interprovincial carrier or such carrier’s broker drivers in respect of interprovincial motor vehicles used by the carrier and the carrier’s broker drivers shall be determined in accordance with the following formula: OP = P × OD / TD where, OP  is the Ontario portion, P is the premium paid under the contract of insurance, OD  and TD are the total distances specified in subsection (2). O. Reg. 162/95, s. 7. (18) For the purposes of subsection 2.1 (16) of the Act, the Ontario portion, as defined in subsection 18 (1), of the premium under a contract of insurance entered into by a large interprovincial carrier, a small interprovincial carrier or such carrier’s broker drivers in respect of trailers used by the carrier and the carrier’s broker drivers shall be determined in accordance with the following formula: OP = P × ODA / TDA where, OP  is the Ontario portion, P is the premium paid under the contract of insurance, ODA  and TDA are the total distances specified in subsection (4). O. Reg. 162/95, s. 7. (19) This section does not apply to a multijurisdictional vehicle in respect of which tax is paid under subsection 3 (2) of the Act.  O. Reg. 379/01, s. 4.