28. (1) For the purposes of this section, “carrier” means a person who engages in the commercial transportation of goods or passengers and who operates for such purpose one or more motor vehicles licensed or required to be licensed under the Highway Traffic Act.  O. Reg. 8/94, s. 6. (2) A person claiming exemption from tax under clause 4.2 (4) (a) of the Act shall complete the form provided by the Minister and provide to the person authorized by the Minister proof that the vehicle was previously licensed in another jurisdiction.  O. Reg. 8/94, s. 6. (3) A person claiming exemption from tax under clause 4.2 (4) (b) of the Act shall complete the form provided by the Minister and provide to the person authorized by the Minister proof of Indian status and reserve residency.  O. Reg. 8/94, s. 6. (4) A person claiming exemption from tax under clause 4.2 (4) (c), (d) or (e) of the Act shall complete the form provided by the Minister and provide to the person authorized by the Minister, (a) a copy of the will under which the bequest was made; (b) a document that evidences the making of the gift; or (c) a copy of the separation agreement or divorce documentation under which the motor vehicle was transferred.  O. Reg. 8/94, s. 6. (5) Instead of providing the documents referred to in subsection (4), the person may provide an affidavit verifying that the vehicle was acquired in the circumstances described in clause 4.2 (4) (c), (d) or (e) of the Act.  O. Reg. 8/94, s. 6. (6) For the purposes of clause 4.2 (4) (d) of the Act, the person’s step-father, step-mother, step-grandfather, step-grandmother, step-son, step-daughter, step-grandson and step-granddaughter are prescribed as a class.  O. Reg. 8/94, s. 6. (7) For the purposes of clause 4.2 (4) (f) of the Act, the following transactions are prescribed: 0.1 The transfer of a vehicle to an Indian, a band or a council of the band (as those terms are defined in the Indian Act (Canada)), i. if the vehicle is not delivered to a reserve, and ii. if the vehicle is for consumption or use by an Indian, a band or a council of the band. 1. The transfer of a vehicle between a carrier and another person if the transferee, i. completes the form provided by the Minister and provides to the person authorized by the Minister a copy of the bill of sale showing that the owner paid the applicable tax, and a copy of the Transfer of Vehicle Registration made under the Highway Traffic Act, or ii. provides an affidavit sworn by the person and the carrier stating the reasons for the transfer. 2. The transfer of a vehicle between the holder of a taxi licence and another person if, i. the transfer is solely to comply with municipal requirements, ii. the transferee completes the form provided by the Minister, and iii. an affidavit is provided to the person authorized by the Minister stating the reasons for the transfer. 3. The transfer of a vehicle to a person or entity specified in subsection 7 (5) of the Act if the person’s identification card issued by the Department of Foreign Affairs and International Trade of Canada or documentation from the entities referred to in paragraph 1 or 2 of that subsection or letter of accreditation from the Department is shown to the person authorized by the Minister and the person or official of the entities referred to in paragraph 1 or 2 of that subsection. 4. The transfer of the registration of a vehicle for insurance, security or other purposes satisfactory to the Minister if the transferor retains possession of the motor vehicle and the transferee completes the form provided by the Minister. 5. The transfer of a vehicle donated to a religious, charitable or benevolent organization if the donor has paid the applicable tax under the Act and the organization, i. provides to the person authorized by the Minister an affidavit stating that the transfer is a gift and that the tax was paid upon the purchase of the vehicle, and ii. completes the form provided by the Minister. 6. A person’s consumption or use of a vehicle produced by the person. 7. The acquisition of a vehicle in Canada but outside Ontario that the purchaser brings into Ontario after June 30, 2010 or receives delivery of in Ontario after June 30, 2010, if the purchaser is subject to tax under Subdivision a of Division IV.1 of Part IX of the Excise Tax Act (Canada) in connection with bringing the vehicle into Ontario. 8. The acquisition of a vehicle in Canada but outside Ontario that the purchaser brings into Ontario after June 30, 2010 or receives delivery of in Ontario after June 30, 2010, if the purchaser acquired the vehicle, i. at a sale that is a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada), or ii. at a sale that is an exempt supply under Part I of Schedule 5 to the Excise Tax Act (Canada).  O. Reg. 8/94, s. 6; O. Reg. 379/01, s. 7; O. Reg. 263/10, s. 2; O. Reg. 319/10, s. 1.