jswizzle3737/ontario_laws_and_regs huggingface dataset:
1.0.1 For the purposes of the definition of “qualifying trust” in subsection 1 (1) of the Act, a trust is a qualifying trust if it qualifies as an employee life and health trust under subsection 144.1 (2) of the Income Tax Act (Canada), if the portion before paragraph (a) of that subsection were read without reference to the words “throughout the taxation year”.  O. Reg. 2/11, s. 1.
1.1 (1) For the purposes of clause (c.1) of the definition of “taxable service” in subsection 1 (1) of the Act,  “to configure a computer program” means to perform work required to input customer-specific values and parameters into a computer program or hardware; “to install a computer program” means to perform work required to load a computer program onto hardware in order to permit the user to set up or operate the computer program; “to modify a computer program” means to change the source code of a computer program; “to upgrade a computer program” means to remedy problems within a computer program or between computer programs, or provide an improvement to the computer program that is offered to or available to all licensees of that computer program.  O. Reg. 282/04, s. 1. (2) For the purposes of clause (d.1) of the definition of “taxable service” in subsection 1 (1) of the Act, “service or maintenance of a computer program” means the installation, configuration, modification or upgrading of a computer program; “warranty of a computer program” means an undertaking that the computer program will function as required by the purchaser or as guaranteed by the producer or vendor.  O. Reg. 282/04, s. 1. (3) Despite subsections (1) and (2), non-taxable services include, (a) training with respect to the use of a computer program; (b) advising users of a computer program; (c) performing activities relating to the management of data; (d) project planning, including the analysis of specifications, determination and verification of hardware and software prerequisites, scheduling, the preparation of reports, review of documentation and discussions of any kind; and (e) testing a computer program, unless the testing is done in connection with a taxable service described in subsection (1) and the value of the taxable service exceeds 10 per cent of the value of the testing.  O. Reg. 282/04, s. 1. (4) For the purposes of clause (3) (e), “value” means, with respect to a taxable service or testing, (a) the cost of the taxable service or testing, (b) the fair value of the taxable service or testing, (c) the value of the time spent by or on behalf of the vendor to provide the taxable service or the testing; or (d) the value as determined by any other reasonable method.  O. Reg. 282/04, s. 1.
1.2 (1) If taxable and non-taxable services relating to a computer program are sold together on or after July 19, 2002 for one price, the fair value of the services sold to the purchaser is determined in accordance with this section for the purposes of subsection 2 (9) of the Act.  O. Reg. 282/04, s. 1. (2) Subject to subsections (3), (4) and (5), the fair value of the services sold to the purchaser is the price paid by the purchaser for all of the services.  O. Reg. 282/04, s. 1. (3) If all of the following circumstances exist, the fair value of the services sold to the purchaser is any separate and reasonable charge specified by the vendor for the taxable services: 1. The vendor specifies separate and reasonable charges for the taxable and the non‑taxable services. 2. The separate charges are clearly communicated to the purchaser. 3. The vendor maintains a record of the separate charges for the taxable services.  O. Reg. 282/04, s. 1. (4) If any of the following circumstances exist, the fair value of the services sold to the purchaser is zero: 1. The cost, to the vendor, of the taxable services sold to the purchaser is a maximum of 10 per cent of the cost, to the vendor, of the non-taxable services sold to the purchaser. 2. The fair value of the taxable services sold to the purchaser is a maximum of 10 per cent of the fair value of the non-taxable services, if each of them were to be sold separately to the purchaser. 3. The time spent by or on behalf of the vendor to provide the taxable services sold to the purchaser is a maximum of 10 per cent of the time spent by or on behalf of the vendor to provide the non-taxable services sold to the purchaser. 4. On the basis of any other reasonable determination, the taxable services component of a contract is a maximum of 10 per cent of the non-taxable services component of the contract.  O. Reg. 282/04, s. 1. (5) Subsection (4) applies to a contract entered into before September 14, 2004 for the sale of taxable and non-taxable services even if the contract specifies separate charges for the taxable and non-taxable services.  O. Reg. 282/04, s. 1.
1.3 (1) If one or more computer programs are sold together with taxable and non-taxable services relating to computer programs on or after July 19, 2002 for one price, the fair value of the combined computer programs and services sold to the purchaser is determined in accordance with this section for the purposes of subsection 2 (9) of the Act.  O. Reg. 282/04, s. 1. (2) Subject to subsections (3), (4) and (5), the fair value of the combined computer programs and services sold to the purchaser is the price paid by the purchaser for all of the components.  O. Reg. 282/04, s. 1. (3) If all of the following circumstances exist, the fair value of the combined computer programs and services sold to the purchaser is any separate and reasonable charge specified by the vendor for the taxable computer programs and taxable services related to computer programs: 1. The vendor specifies separate and reasonable charges for the exempt and taxable computer programs and for the taxable and the non-taxable services. 2. The separate charges are clearly communicated to the purchaser. 3. The vendor maintains a record of the separate charges for the taxable computer programs and taxable services.  O. Reg. 282/04, s. 1. (4) If any of the following circumstances exist, the fair value of the combined computer programs and services sold to the purchaser is zero: 1. The cost, to the vendor, of the taxable computer programs and taxable services sold to the purchaser is a maximum of 10 per cent of the cost, to the vendor, of the exempt computer programs and non-taxable services sold to the purchaser. 2. The fair value of the taxable computer programs and taxable services sold to the purchaser is a maximum of 10 per cent of the fair value of the exempt computer programs and non-taxable services, if each of them were to be sold separately to the purchaser. 3. The time spent by or on behalf of the vendor to provide the taxable computer programs and taxable services sold to the purchaser is a maximum of 10 per cent of the time spent by or on behalf of the vendor to provide the exempt computer programs and non-taxable services sold to the purchaser. 4. On the basis of any other reasonable determination, the taxable computer programs and taxable services components of a contract are a maximum of 10 per cent of the exempt computer programs and non-taxable services components of the contract.  O. Reg. 282/04, s. 1. (5) Subsection (4) applies to a contract entered into before September 14, 2004 for the sale of combined computer programs and services even if the contract specifies separate charges for the exempt and taxable computer programs and for the taxable and non-taxable services.  O. Reg. 282/04, s. 1.
2. Under subsection 2 (9) of the Act, it is hereby determined that the fair value of property that is stage props, sets and costumes, manufactured by a person that is a religious, charitable, benevolent or non-profit organization for use by that person in its staging of a live theatrical or musical performance does not include the cost of labour and manufacturing overhead incurred in the manufacture of such property.  R.R.O. 1990, Reg. 1012, s. 2.
2.1 It is hereby determined under subsection 2 (9) of the Act that the fair value of liquor, spirits, beer and wine sold or required to be sold by or under the authority of the Liquor Control Board of Ontario under the Liquor Control Act does not include the amount of any deposit collected or remitted under the Ontario deposit return program referred to in Ontario Regulation 13/07 (Ontario Deposit Return Program) made under that Act.  O. Reg. 21/07, s. 1.
3. Under subsection 2 (9) of the Act, it is hereby determined that the fair value of tangible personal property that is produced, fabricated, processed, printed or imprinted for the person’s own consumption or use, and not for resale, by a person who, (a) is not a manufacturer as defined in section 1 of Regulation 1013 of the Revised Regulations of Ontario, 1990; and (b) has paid tax at the time of sale on the materials purchased by the person for the purpose of being so produced, fabricated, processed, printed or imprinted, or, being a vendor, has reported the purchase in, and remitted the tax with, the return covering the period in which the vendor purchased the materials, is the price for which those materials were purchased by the person who produced, fabricated, processed, printed or imprinted the tangible personal property.  R.R.O. 1990, Reg. 1012, s. 3.
3.1 (1) For the purposes of subsection 2 (9) of the Act, where tangible personal property consists of a package or arrangement of items of tangible personal property, the fair value of the package or arrangement, for the purposes of taxation under the Act, is the price paid by the purchaser for the package or arrangement if, (a) some of the items of tangible personal property in the package or arrangement, if sold individually, could be acquired by a purchaser exempt from tax under the Act; and (b) the package or arrangement, including the container and packaging, is sold for one price.  O. Reg. 476/93, s. 2. (2) Despite subsection (1), the fair value of a package or arrangement of items of tangible personal property is the separate and reasonable charge made for the items of tangible personal property that are subject to tax, if, (a) the vendor of the package or arrangement specifies a separate and reasonable charge for the items of tangible personal property that could be acquired by a purchaser exempt from tax under the Act and for the items that could be acquired by a purchaser subject to the payment of tax; (b) each separate and reasonable charge is clearly communicated to the purchaser; and (c) the vendor maintains a record of the separate and reasonable charge made for the items of tangible personal property that are subject to tax.  O. Reg. 476/93, s. 2. (3) Despite subsections (1) and (2), where the package or arrangement of items of tangible personal property contains liquor, beer or wine, the fair value of the liquor, beer or wine contained in the package or arrangement is zero if, (a) the vendor of the package or arrangement has paid the tax imposed under clause 2 (2) (b) of the Act upon acquiring the liquor, beer or wine; and (b) the vendor has separated out the price of the liquor, beer or wine as provided under subsection (2).  O. Reg. 476/93, s. 2. (4) Despite subsections (1) and (2), the fair value of a package or arrangement of items of tangible personal property is zero if, (a) the package or arrangement contains items of tangible personal property that can be acquired by a purchaser exempt from tax under the Act; and (b) the total cost to the vendor of the items of tangible personal property in the package or arrangement that are subject to tax under the Act and of the container and packaging is less than 10 per cent of the cost to the vendor of the items described in clause (a).  O. Reg. 383/99, s. 2.
3.1.1 (1) This section sets out the exclusions from the definition of “promotional distribution” in subsection 1 (1) of the Act.  O. Reg. 117/02, s. 1. (2) The provision of a telecommunications device to a person (the “recipient”) at less than full fair value is excluded from the application of the definition of “promotional distribution” if all of the following criteria are met: 1. The telecommunications device is provided to the recipient on or after December 18, 1997. 2. Tax is or will be paid on any fair value paid at the time of retail sale. 3. The telecommunications device cannot be used to access services of a person other than the person (the “service provider”) who provided it or caused it to be provided to the recipient at less than full fair value. 4. The services of the service provider that can be accessed by using the telecommunications device include taxable services. 5. The service provider has the reasonable expectation that the revenue he, she or it receives from all taxable services described in paragraph 4 will equal or exceed the sum of, i. the cost of all taxable services described in paragraph 4, and ii. the amount by which the full fair value of all of the telecommunications devices described in paragraph 3 exceeds the amount, if any, that the recipients pay for them.  O. Reg. 333/03, s. 1. (3) In this section, “telecommunications device” means a cellular telephone or device with cellular telephone capabilities, a one-way pager, a digital satellite television device or a digital cable television device.  O. Reg. 333/03, s. 1.
3.2 For the purposes of clause 2.1 (8) (b) of the Act,  “agricultural property” means tangible personal property and real property that are used or located on a farm, including dwelling-houses, stables, barns, sheds and outbuildings and their contents, wagons, carriages and other vehicles except motor vehicles required to be insured under the Compulsory Automobile Insurance Act, saddles, harnesses, agricultural engines, implements, tools, instruments, appliances, machinery, household goods, wearing apparel, provisions, musical instruments, libraries, livestock, growing crops, crops severed from the land, fruit and ornamental trees, shrubs, plants and live and standing timber.  O. Reg. 162/95, s. 2.
3.3 (1) In subsection 2.2 (1) of the Act, the definition of “specified tangible personal property” includes,  (a) clothing described in Section VII, Chapter 39, Section VIII, Chapter 42, Section XI, Chapters 61 and 62, and Section XII, Chapter 65 of the Schedule to the Customs Tariff (Canada); and (b) beverages described in Section IV, Chapter 22 of the Schedule to the Customs Tariff (Canada).  O. Reg. 384/99, s. 1. (2) Despite clause (1) (a), the definition of “specified tangible personal property” in subsection 2.2 (1) of the Act does not include, (a) clothing that, in the opinion of the collection agent, is labelled or is otherwise identifiable as boys’, girls’ or children’s clothing; or (b) clothing that the returning resident declares, in the form and manner required by the collection agent, is intended to be worn by a child under 13 years of age.  O. Reg. 384/99, s. 1. (3) Despite clause (1) (b), the definition of “specified tangible personal property” in subsection 2.2 (1) of the Act does not include, (a) soda, sparkling water, mineral water or water sold in bottles or other containers each containing in excess of one litre; or (b) non-carbonated fruit juice beverages or fruit drinks containing 25 per cent or more by volume of a natural fruit juice or combination of natural fruit juices or a natural fruit juice or combination of natural fruit juices that have been reconstituted into their original state.  O. Reg. 384/99, s. 1. (4) For the purposes of clause (a) of the definition of “specified tangible personal property” in subsection 2.2 (1) of the Act, “vehicles” means, (a) automobiles, motorcycles, mopeds, trucks, trailers and all other motor vehicles for which a permit is required under the Highway Traffic Act; (b) off-road vehicles for which a permit is required under the Off-Road Vehicles Act; or (c) motorized snow vehicles for which a permit is required under the Motorized Snow Vehicles Act.  O. Reg. 384/99, s. 1.
4. (1) A vendor who has no fixed place of business in Ontario shall keep his or her vendor’s permit on his or her person at all times while transacting business in Ontario and shall produce it upon request to any purchaser or a duly authorized representative of the Minister.  R.R.O. 1990, Reg. 1012, s. 4 (1). (2) An agent who makes sales in Ontario on behalf of the agent’s principal shall keep a copy of the principal’s vendor’s permit on the agent’s person at all times while transacting business in Ontario and shall produce it upon request to a purchaser or a duly authorized representative of the Minister.  R.R.O. 1990, Reg. 1012, s. 4 (2). (3) Where the vendor changes the name of the vendor’s business, the vendor shall forthwith notify the Minister of the change and return the vendor’s permit to the Minister for amendment.  R.R.O. 1990, Reg. 1012, s. 4 (3). (4) Where a vendor ceases to carry on the business in respect of which a vendor’s permit has been issued, the permit is thereupon void and the vendor shall return it to the Minister within fifteen days of the date of cessation of the business.  R.R.O. 1990, Reg. 1012, s. 4 (4). (5) Where a vendor’s permit is lost, stolen or destroyed, application for a copy of the original shall be made forthwith to the Minister.  R.R.O. 1990, Reg. 1012, s. 4 (5).
5. For the purpose of the definition of “telecommunication” in section 1 of the Act, “telecommunication” does not include any transmission, emission or reception of a class of signs, signals, writing, images or sound or intelligence of any nature to provide a telecommunication service for which a charge is made by a person who, (a) owns or operates, (i) a hotel or motel, (ii) an apartment or condominium, (iii) a school or university, (iv) a hospital, and (v) a taxi company in respect of the use of two-way radios; (b) provides facsimile services; (c) on or after the 1st day of April, 1993 provides a service that will take messages for a person who must contact the service by phone, voice-mail box, facsimile or computer in order to be advised of the messages taken, and that is not a paging service; or (d) before the 1st day of April, 1993 provides a service that will take messages for a person who must contact the service by phone, voice-mail box, facsimile or computer in order to be advised of the messages taken, and that may be a paging service.  O. Reg. 759/92, s. 1.
5.1 The provision of the following telecommunication services is prescribed for the purposes of clause (k) of the definition of “sale” in subsection 1 (1) of the Act: 1. Telecommunication services that are transmitted and received within the province. 2. Telecommunication services that are transmitted from or received within the province if the instrument or facility for the emission, transmission or reception of the service in respect of which the charge for the provision of the telecommunication service is, or is to be, billed is ordinarily situated in the province. 3. Telecommunication services that are transmitted from the province and with respect to which the purchaser is not liable to pay tax on the telecommunication service to any other jurisdiction. 4. Private line telephone service which includes a service point in Ontario and which is provided to a person who contracts in Ontario for the provision of the service. 5. Telecommunication services for which the purchaser prepays a specified amount of money through the acquisition of a card or other device by means of which the purchaser acquires access to telecommunication services up to the specified amount without further payment.  O. Reg. 383/99, s. 3.
7. Revoked:  O. Reg. 8/94, s. 1.
8. Revoked:  O. Reg. 8/94, s. 1.
9. Revoked:  O. Reg. 414/00, s. 1.
11. Where a refund claimed under subsection 2 (11) or (14) of the Act is sought with respect to an erroneous payment of tax made as the result of a sale under a contract in which a party other than the applicant for the refund is the purchaser who should have paid the tax or any part thereof a refund of which is sought, and where such tax, had it been properly paid, can reasonably be considered to have been likely to form a part of the contract price that would have been charged to the person claiming the refund, for the purposes of subsection 2 (17) of the Act it is determined that, (a) there shall be refunded the amount by which the payment sought to be refunded exceeds the tax that would have been properly payable in the performance of the contract, if the amount of the excess can be clearly established to the satisfaction of the Minister; or (b) where the amount of the excess referred to in clause (a) cannot be clearly established to the satisfaction of the Minister, there shall be refunded an amount equal to the product obtained by multiplying the amount of the refund for which a claim is made under subsection 2 (11) or (14) of the Act by 12 per cent.  R.R.O. 1990, Reg. 1012, s. 11; O. Reg. 704/92, s. 1.
12. The following persons or classes of persons are exempt from tax with respect to their consumption of prepared food products where the prepared food products are provided by them to others without specific charge: 1. Hospitals. 2. Nursing homes and homes for the aged. 3. Penal or correctional institutions. 4. Religious, charitable or benevolent organizations. 5. Employers where the prepared food products are provided to their employees in eating establishments operated by or on behalf of the employer. 6. Schools and universities where the prepared food products are provided to a student in an eating establishment operated by or on behalf of the school or university.  R.R.O. 1990, Reg. 1012, s. 12.
13. Revoked:  O. Reg. 414/00, s. 1.
14.1 Revoked:  O. Reg. 236/97, s. 1.
14.3 (1) A purchaser of an audio book is exempt under paragraph 66 of subsection 7 (1) of the Act from tax, (a) if he or she is legally blind and the audio book is purchased for his or her own use; or (b) if he or she purchases the audio book on behalf of a person who is legally blind for that person’s own use.  O. Reg. 118/02, s. 2. (2) For the purposes of subsection (1), a person is legally blind if his or her permanent visual acuity in both eyes with proper refractive lenses is 20/200 or less, when measured using a Snellen chart or a chart that is equivalent to a Snellen chart, or whose greatest diameter of field of vision is permanently less than 20 degrees.  O. Reg. 118/02, s. 2.
14.4 (1) For the purposes of paragraph 68 of subsection 7 (1) of the Act, “reinforced concrete” means ready-mix concrete and includes any embedded or attached reinforcing material.  O. Reg. 291/03, s. 1. (2) For the purposes of this section, “exempt machinery” means machinery or equipment that is exempt from tax under paragraph 40 of subsection 7 (1) of the Act.  O. Reg. 291/03, s. 1. (3) For the purposes of paragraph 68 of subsection 7 (1) of the Act, reinforced concrete used in the construction of a structure to be used by a manufacturer directly in the manufacture or production of tangible personal property is exempt from tax if any of the following circumstances exist: 1. The structure is used directly and exclusively as an integral component of exempt machinery. 2. The structure is used directly and exclusively to detect, prevent, measure, treat, reduce or remove pollutants to water, soil or air, but only if the pollutants are attributable to the manufacture or production of tangible personal property. 3. The structure is used as a foundation or base that forms an integral part of exempt machinery, but only if the structure is required by engineering specifications for the purpose of vibration protection or elevation in order to permit gravity feeds during the manufacturing or production process. 4. The structure is used as an elevated access to exempt machinery for operational and maintenance purposes.  O. Reg. 291/03, s. 1. (4) Despite subsection (3), reinforced concrete is not exempt from tax if it is used in the construction of a floor or an environmental containment slab.  O. Reg. 291/03, s. 1.
15. (1) In this section, “period” means the period authorized by the Minister under section 5 of Regulation 1013 of the Revised Regulations of Ontario, 1990 for accounting for the tax payable on railway rolling stock; “railway rolling stock” means rolling stock capable of operating exclusively on rails as distinct from pavements or other roads.  R.R.O. 1990, Reg. 1012, s. 15 (1). (2) In respect of railway rolling stock purchased, leased, manufactured or repaired by any person, the value on which the tax is payable under the Act shall be calculated, for any period, in accordance with the following formula: TV = FV × (OD / TD) where, TV  is the value on which the tax is payable, FV  is the total fair value of railway rolling stock, including repair parts therefor, purchased, leased or manufactured by the person during the period, and the total fair value of repair parts provided by the person for any other railway rolling stock used by the person during the period, OD  is the total distance travelled in Ontario by the railway rolling stock during the period, TD  is the total distance travelled anywhere by the railway rolling stock during the period. R.R.O. 1990, Reg. 1012, s. 15 (2). (3) 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 any person in respect of railway rolling stock 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. 5.
15.3 (1) In this section, “non-resident” means a person who is not ordinarily resident in Ontario; “temporary use” means use in Ontario for a period not exceeding twelve months.  O. Reg. 52/92, s. 1. (2) In respect of tangible personal property purchased by a non-resident and brought into Ontario for temporary use, the non-resident shall pay tax each month at the rate specified under section 2 of the Act on the tax value of the tangible personal property calculated in accordance with the following formula: Tax value = NBV × (1/36) where, NBV  is the net book value of the tangible personal property at the time it is brought into Ontario. O. Reg. 52/92, s. 1. (3) Tax payable under subsection (2) shall be paid for each full month of temporary use and for each part of a month consisting of thirteen or more consecutive days.  O. Reg. 52/92, s. 1. (4) Tax payable under subsection (2) shall be remitted 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. (5) Where tangible personal property brought into Ontario by a non-resident remains in Ontario for longer than twelve months, the non-resident shall pay tax at the rate specified under section 2 of the Act on the net book value of the tangible personal property at the time it was brought into Ontario less the tax paid or payable under subsection (2).  O. Reg. 52/92, s. 1. (6) Tax payable by the non-resident under subsection (5) shall be remitted on or before the due date of the next remittance required to be made under section 5 of Regulation 1013 of the Revised Regulations of Ontario, 1990 in respect of the first remittance period following the end of the twelve-month period.  O. Reg. 52/92, s. 1. (7) This section does not apply to the tangible personal property of a non-resident who is required to pay tax on the use of the property under any other section of the Regulation.  O. Reg. 52/92, s. 1.
15.4 (1) In this section,  “temporary use” means use for a period not exceeding twelve months.  O. Reg. 784/92, s. 1. (2) In respect of tangible personal property purchased, manufactured or produced by a vendor for resale but put to temporary use, the vendor shall pay tax each month at the rate specified under section 2 of the Act on the tax value of the tangible personal property calculated in accordance with the following formula: Tax value = FV × (1/36) where, FV  is the fair value of the tangible personal property at the time it was purchased, manufactured or produced by the vendor. O. Reg. 784/92, s. 1. (3) Tax payable under subsection (2) shall be paid for each full month of temporary use and for each part of a month consisting of thirteen or more days, calculated for the time that the tangible personal property was put to the temporary use.  O. Reg. 784/92, s. 1. (4) Where the tangible personal property is a motor vehicle as defined in the Highway Traffic Act manufactured or produced by the vendor, the vendor shall pay, in addition to the tax payable under subsection (2), the tax levied under sections 3 and 4 of the Act in full at the time that the motor vehicle is first put to a temporary use.  O. Reg. 784/92, s. 1. (5) Tax payable under this section shall be remitted at the times and in the manner specified in Regulation 1013 of the Revised Regulations of Ontario, 1990 for the delivery of returns and the remission of tax due by the vendor.  O. Reg. 784/92, s. 1. (6) Where the vendor continues to use the tangible personal property for longer than twelve months, the vendor shall pay tax at the rate specified under section 2 of the Act on the fair value of the tangible personal property at the time it was purchased, manufactured or produced by the vendor less the tax paid or payable under subsection (2).  O. Reg. 784/92, s. 1. (7) Tax payable by the vendor under subsection (6) shall be remitted on or before the due date of the next remittance required to be made under Regulation 1013 of the Revised Regulations of Ontario, 1990 in respect of the first remittance period following the end of the twelve-month period.  O. Reg. 784/92, s. 1. (8) This section does not apply to tangible personal property of a vendor who is required to pay tax on the use of the property under any other section of this Regulation.  O. Reg. 784/92, s. 1. (9) Despite this section, where the tangible personal property is taken out of inventory and capitalized as a fixed asset in the books and records of the vendor, tax is payable under section 2 of the Act on the fair value of the tangible personal property and under sections 3 and 4 of the Act at the time it was taken out of inventory.  O. Reg. 784/92, s. 1.
15.6 In respect of the provision of private line telephone service, as specified in paragraph 4 of section 5.1, the purchaser shall pay tax on that proportion of the fair value of the telecommunication service provided that the total length of the private line within the province bears to the total length through which the service is provided.  O. Reg. 383/99, s. 6.
16. (1) The class of transactions described in this section is prescribed for purposes of clause 2 (16) (d) of the Act.  R.R.O. 1990, Reg. 1012, s. 16 (1). (2) The price of admission is reduced and the vendor agrees to refund all or part of the price of admission.  O. Reg. 623/92, s. 3.
17. For the purpose of clause 9 (2) (f) of the Act, the organizations named in the Schedule are prescribed.  R.R.O. 1990, Reg. 1012, s. 17.
17.1 (1) When tangible personal property is sold in Ontario and within 30 days of the sale the tangible personal property is taken out of Ontario by the purchaser or on the purchaser’s behalf to be used permanently outside of Ontario, the Minister may rebate to the purchaser the tax paid by the purchaser at the time of the sale.  O. Reg. 383/99, s. 7. (2) No rebate under this section shall be made, (a) if the tax is paid in respect of tobacco products, liquor, wine or beer; (b) if the tax paid on each invoice is less than $50; or (c) if the purchaser applies for the rebate more than four years after the payment of the tax for which the rebate is claimed.  O. Reg. 8/94, s. 3 (2). (3) Despite subsection (1), the Minister shall not rebate any tax paid in respect of the purchase of tangible personal property made on or after the 1st day of October, 1991, unless the purchaser supplies proof that satisfies the Minister that all of the tax payable to another Canadian jurisdiction by the purchaser in respect of the tangible personal property has been paid and that none of the tax is refundable to the purchaser.  O. Reg. 176/91, s. 2.
17.2 A person applying for a rebate under section 17.1 shall provide such information in writing as the Minister may require to determine the person’s eligibility for the rebate.  O. Reg. 8/94, s. 3 (3).
17.3 Revoked:  O. Reg. 8/94, s. 3 (3).
18. (1) In this section,  “Ontario portion” means that portion of a premium under a contract of insurance that relates only to the risk, peril or events in Ontario where the contract applies to a risk, peril or events both inside and outside Ontario.  O. Reg. 162/95, s. 8. (2) For the purposes of subsection 2.1 (16) of the Act, the Ontario portion shall be determined in the following manner: 1. If the contract of insurance specifies the amount of the premium that applies to the insured value of real and tangible personal property in Ontario, that amount shall be the Ontario portion. 2. If the contract of insurance does not specify the amount of the premium that applies to the insured value of real and tangible personal property in Ontario, the Ontario portion shall be determined by multiplying the premium by the proportion that the insured value of the real and tangible personal property in Ontario is of the insured value of all the real and tangible personal property covered by the contract of insurance. 3. If the contract of insurance does not cover real or tangible personal property, the Ontario portion shall be calculated on a reasonable basis, taking into account the nature of the insurance and, based on information or estimates from the most recent fiscal period of the insured, the gross revenue earned by the insured inside and outside Ontario, salaries and wages paid by the insured inside and outside Ontario and any other information that may form a reasonable basis for apportionment.  O. Reg. 162/95, s. 8. (3) Despite subsection (2), the Ontario portion with respect to insurance on railway rolling stock, as defined in subsection 15 (1), and a multijurisdictional vehicle shall be determined as provided under subsection 15 (3) or section 24.9.  O. Reg. 379/01, s. 5. (4) In the circumstances described in paragraphs 2 and 3 of subsection (2) and subsection (3), the insured shall provide a purchase exemption certificate to the insurer for that portion of the premium that is not the Ontario portion.  O. Reg. 162/95, s. 8. (5) For the purposes of subsection 2.1 (17) of the Act, the insurer shall calculate the portion of the premium that is taxable and exempt from tax or that is taxable at different rates as if rated under separate contracts of insurance.  O. Reg. 162/95, s. 8. (6) If the insurer fails to comply with subsection (5), the appropriate rate of tax shall be paid and collected on the entire premium paid under a contract of insurance that relates to a risk, peril or event that is taxable and exempt or, if the contract of insurance relates to a risk, peril or event that is taxable at different rates, at the higher rate of tax levied under section 2.1 of the Act.  O. Reg. 162/95, s. 8.
20. (1) No rebate is payable under section 19 unless the conditions set out in this section are met.  O. Reg. 304/02, s. 2. (2) The application for the rebate must be made within four years after the payment of the tax under section 2, 4 or 4.2 of the Act.  O. Reg. 304/02, s. 2. (3) A hybrid electric vehicle referred to in sub-subclause 19 (7) (b) (ii) C must be delivered on or after June 18, 2002.  O. Reg. 533/07, s. 1 (7).
21. (1) Every person required to keep records under section 16 of the Act shall keep records at the person’s place of business or residence in Ontario in sufficient form and containing sufficient information in order that the Minister may determine the amount of tax charged, collected, payable and remitted.  R.R.O. 1990, Reg. 1012, s. 21 (1). (2) Records may be kept in a form that is a reproduction made by any photographic, photostatic, microfilming or other process that reproduces an exact copy of the original record, if the person required to keep the records provides reasonable access to any equipment required in order to read the reproduced record.  R.R.O. 1990, Reg. 1012, s. 21 (2). (3) Records may be kept by the use of electronic data processing media if the person required to keep the records, (a) allows the Minister to conduct reasonable tests on the hardware and software comprising the system in order to verify the accuracy of the processing of transactions and the accuracy of data processing controls; (b) provides full information on all computer programs and changes thereto; and (c) maintains an accounting system designed to provide access to primary source documents and data containing the transactions recorded by the data processing system.  R.R.O. 1990, Reg. 1012, s. 21 (3).
22. The records required by the Act and this Regulation to be kept by a vendor, manufacturer, wholesaler, importer, jobber and agent may be destroyed if written authorization has been obtained from the Minister or, (a) the records relate to a fiscal year that ended not later than seventy-two months prior to the start of the fiscal year during which the records will be destroyed; (b) the records are for a period for which all returns required by the Act have been filed and all tax assessed by the Minister has been paid; (c) the records are for a period for which there is no unresolved dispute concerning any tax payable by the person retaining the records, and for which the time limit for filing a Notice of Objection to any Assessment of tax or Statement of Disallowance has expired; (d) any demand for the production of the records has been met to the satisfaction of the Minister; and (e) written notice has not been given by the Minister requiring the retention of the records.  R.R.O. 1990, Reg. 1012, s. 22; O. Reg. 35/91, s. 4.
23. (1) In this section, “sheet metal contractor” means a contractor who manufactures and installs sheet metal products; “sheet metal products” means components and fixtures preassembled or manufactured from galvanized metal, aluminum, painted galvanized metal, copper, stainless steel and roofdeck for incorporation into real property.  R.R.O. 1990, Reg. 1012, s. 23 (1). (2) If a sheet metal contractor fails to keep records that will enable the contractor to determine the costs of the sheet metal products the contractor manufactures and installs, the fair value of the sheet metal products is, where the sheet metal products are manufactured from, (a) galvanized metal, 1.88 times the cost of the galvanized metal; (b) aluminum, 1.63 times the cost of the aluminum; (c) painted galvanized metal, 1.63 times the cost of the galvanized metal; (d) copper, 1.38 times the cost of the copper; (e) stainless steel, 1.38 times the cost of the stainless steel; and (f) roofdeck, 1.13 times the cost of the roofdeck.  O. Reg. 420/91, s. 1.
23.1 (1) For the purpose of subsection 2 (9) of the Act, the fair value of telecommunication services produced by a person for that person’s own consumption or use shall be the produced cost of the telecommunication services.  O. Reg. 759/92, s. 3. (2) If the person is in the business of selling telecommunication services, the tax payable on telecommunication services referred to in subsection (1) shall be calculated on their tax value determined in accordance with the following formula: Tax Value = RSP × 50% where, RSP  is the average retail selling price of the services to the person’s customers. O. Reg. 759/92, s. 3. Multijurisdictional Vehicles
24.1 (1) The tax payable under subsection 3 (2) of the Act shall be calculated in accordance with the following formula:  Tax = VTV × R × OTR × M where, VTV  is the vehicle taxable value, R is the tax rate established under subsection  (2), OTR  is the Ontario travel ratio for the fleet of vehicles, M is the number of whole or partial calendar months in the fleet registration year of the vehicle at the time that the vehicle is registered divided by 12, and rounded to the nearest cent, and every fraction of less than one-half cent shall not be counted and every fraction of one-half cent or more shall be counted as one cent.  O. Reg. 379/01, s. 6. (2) For the purposes of subsection (1), the tax rate with respect to a multijurisdictional vehicle is the rate determined by reference to the applicable year and type of vehicle in the following table:  Tax Rate for a Year   Tax Rate for a vehicle other than a bus (%)   Tax Rate for a bus (%) 

  acquisition year   3.000   2.491 

  first calendar year following the acquisition year   2.700   1.841 

  second calendar year following the acquisition year   2.250   1.372 

  third calendar year following the acquisition year   1.901   1.074 

  fourth calendar year following the acquisition year   1.612   0.845 

  fifth calendar year following the acquisition year   1.570   0.830 

  sixth calendar year following the acquisition year   1.483   0.705 

  seventh calendar year following the acquisition year   1.447   0.575 

  eighth calendar year following the acquisition year   1.448   0.506 

  ninth and subsequent calendar years following the acquisition year   1.475   0.438 O. Reg. 379/01, s. 6. (3) Where the tax payable under subsection 3 (2) of the Act for a fleet registration year has been calculated using clause (b) of the definition of “Ontario travel ratio” and the actual calculation for the fleet registration year is different, the registrant shall recalculate the tax owing under this section and, if tax is owing, the registrant shall remit the tax to the Minister at the beginning of the next fleet registration year or, if tax has been overpaid, the registrant may apply to the Minister for a refund.  O. Reg. 379/01, s. 6.
24.3 (1) If a multijurisdictional vehicle that was registered as part of a fleet is, before the end of the fleet registration year, registered as part of another fleet of the same registrant, the Minister may provide a credit for the tax liability of the registrant under subsection 3 (2) of the Act with respect to the first fleet may be calculated in accordance with the following formula: Credit = TP – (TP × MR) where, TP  is the tax paid under subsection 3 (2) of the Act to licence the vehicle for the registration year as part of the first fleet, MR  is the number of whole or partial calendar months in the fleet registration year of the vehicle that have elapsed at the time that the vehicle is transferred divided by 12. O. Reg. 379/01, s. 6. (2) If a multijurisdictional vehicle owned by a registrant or a broker driver ceases to be part of a registrant’s fleet of vehicles before the end of the fleet registration year, the Minister may provide a credit for the tax liability of the registrant in respect of its fleet registration year, which, if the owner is a broker driver, would be provided to the registrant on behalf of the broker driver, calculated in accordance with the following formula: Credit = TP – (TP × MR) where, TP  is the tax paid under subsection 3 (2) of the Act to licence the vehicle for the registration year as part of the first fleet, MR  is the number of whole or partial calendar months in the fleet registration year of the vehicle that have elapsed at the time that the vehicle is transferred divided by 12. O. Reg. 379/01, s. 6. (3) A credit provided under subsection (2) to a registrant may be applied to any tax liability under subsection 3 (2) of the registrant in respect of the fleet of vehicles for the fleet registration year or for the immediately following registration year, but not to any subsequent registration year.  O. Reg. 379/01, s. 6. (4) If the registrant has not received the credit or any portion of the credit provided under this section by May 31, 2002, the registrant may apply to the Minister for a refund of the amount not credited.  O. Reg. 379/01, s. 6.
24.4 (1) For the purposes of subsection 3 (9) of the Act, the depreciated value of the multijurisdictional vehicle shall be determined in accordance with the following formula:  DPV = VTV – (VTV × 1.00% × M) where, DPV  is the depreciated value of the vehicle, VTV  is the vehicle taxable value, M is the number of months or partial calendar months that the vehicle was owned by the owner of the vehicle. O. Reg. 379/01, s. 6. (2) Despite subsection (1), (a) if, at the time it is registered under the Highway Traffic Act for use only in Ontario, the multijurisdictional vehicle is not more than 60 months old, the depreciated value of the multijurisdictional vehicle cannot be less than 40 per cent of the vehicle’s taxable value, as defined in subsection 24 (1); and (b) if, at the time it is registered under the Highway Traffic Act for use only in Ontario, the multijurisdictional vehicle is more than 60 months old and has been owned for the previous 60 months or longer by the person who is liable to pay the tax, the depreciated value of the multijurisdictional vehicle cannot be less than the lesser of, (i) 40 per cent of the vehicle’s taxable value, as defined in subsection 24 (1), and (ii) the current appraised value of the vehicle as established not more than 90 days after that time by a person who satisfies the requirements in subsection (2.1).  O. Reg. 198/06, s. 1. (2.1) For the purposes of subclause (2) (b) (ii), the person must be, (a) a person who is recognized by an insurer licensed under the Insurance Act to appraise motor vehicles; or (b) a new or used motor vehicle dealer licensed under the Motor Vehicle Dealers Act who sells at retail an average of at least 25 motor vehicles in a year.  O. Reg. 198/06, s. 1. (3) The owner shall pay the tax owing under subsection 3 (9) of the Act at the time that the multijurisdictional vehicle is registered under the Highway Traffic Act for use in Ontario only.  O. Reg. 379/01, s. 6. (4) No tax is payable under subsection 3 (9) of the Act upon any subsequent registration of the same vehicle by the same owner under the Highway Traffic Act for use in Ontario only.  O. Reg. 379/01, s. 6.
24.5 (1) If tax had been paid under section 2 of the Act by the owner on the basis that the multijurisdictional vehicle was used solely in Ontario prior to the vehicle being registered under the International Registration Plan, the owner, upon application and upon providing proof of the amount of tax paid, is entitled to a credit equal to the tax payable under subsection 3 (9) of the Act.  O. Reg. 379/01, s. 6. (2) If tax had been paid under subsection 15.1 (2) or 15.2 (2) on the multijurisdictional vehicle prior to the vehicle being registered under the International Registration Plan, the owner, upon application and upon providing proof of the amount of tax paid, is entitled to a credit against the tax payable under subsection 3 (9) of the Act calculated in accordance with the following formula: TC1 = DPV × 8% × OTR where, TC1 is the amount of the credit available, DPV  is the depreciated value of the vehicle, as determined under subsection 24.4 (1), OTR  is the proportion that the distance travelled in Ontario is of the total distance travelled both inside and outside Ontario used in the calculation of the tax under subsection 15.1 (2) or 15.2 (2). O. Reg. 379/01, s. 6.
24.6 (1) In this section, “trade-in vehicle” means a multijurisdictional vehicle on which tax has been paid under subsection 3 (2) of the Act and that, before the expiration of its current registration year, is accepted at the time of sale on account of the purchase price of another multijurisdictional vehicle.  O. Reg. 379/01, s. 6. (2) The Minister may, upon receipt of an application and evidence satisfactory to the Minister, refund tax paid under subsection 3 (2) of the Act on a trade-in multijurisdictional vehicle to the registrant registering a new multijurisdictional vehicle.  O. Reg. 379/01, s. 6. (3) For the purposes of this section, the refund shall be calculated as follows: TC = T × MR where, TC  is the amount of the refund, T is the amount of tax paid under subsection 3 (2) of the Act on the trade-in vehicle, MR  is the number of whole or partial calendar months in the vehicle’s registration year remaining at the time that the vehicle is traded in divided by 12. O. Reg. 379/01, s. 6. (4) In the application made under subsection (2), the registrant may request that the credit be applied to the tax payable under subsection 3 (2) of the Act on the new vehicle.  O. Reg. 379/01, s. 6.