19. (1) In this section, “bus” means a motor vehicle designed to carry, (a) ten or more persons who are not confined to wheelchairs and that is used to provide transportation, or (b) three or more persons who are confined to wheelchairs and that is used to provide transportation for persons with physical disabilities; “date of the sale”, in the case of a long-term lease, means the day the lease starts; “hybrid electric vehicle” means a multipurpose passenger vehicle, a passenger car or a truck as those expressions are defined in subsection 2 (1) of the Motor Vehicle Safety Regulations made under the Motor Vehicle Safety Act
(Canada), other than a bus, which has a gross vehicle weight rating of less than 10,000 pounds and which, at the time it is first sold at retail, (a) has its motive power provided by an electric motor and internal combustion engine, (b) has regenerative braking designed to recover energy released while the vehicle speed is reducing or the vehicle is stopping, and (c) has an energy storage system such as a battery, ultra capacitor or flywheel; “long-term lease” means a lease of a motor vehicle for a term of at least twelve months; “purchaser of a motor vehicle” means a purchaser who acquires ownership of the vehicle or a purchaser who leases the vehicle under a long-term lease, but does not include a purchaser who acquires ownership of or leases under a long-term lease a vehicle that is not designed to carry goods or passengers.  R.R.O. 1990, Reg. 1012, s. 19 (1); O. Reg. 304/02, s. 1 (1). (2) An application for a rebate of tax paid under section 2, 4 or 4.2 of the Act shall be made to the Minister in writing.  R.R.O. 1990, Reg. 1012, s. 19 (2); O. Reg. 8/94, s. 4 (1). (3) An application for a rebate under this section shall be accompanied by, (a) in the case of a rebate provided for under clause 48 (3) (g) of the Act, for a motor vehicle purchased to operate on an alternative fuel, (i) the original purchase or lease contract for the vehicle setting out the purchase price or lease payments and the tax paid under section 2 or 4.2 of the Act on the purchase or lease or, where no written contract is executed, the original retail sales tax receipt issued by a person authorized to issue permits under section 7 of the Highway Traffic Act, (ii) proof of the amount of tax paid under section 2 or 4.2 of the Act on the purchase of the vehicle, and (iii) for a previously owned vehicle that uses any form of energy described in clause 48 (3) (g) of the Act, a description of the fuel system written by the person who issued the safety standards certificate for the vehicle; (b) in the case of a rebate referred to in clause 48 (3) (g.1) or (h) of the Act, for a vehicle converted to operate on an alternative fuel, (i) the original purchase or lease contract for the vehicle setting out the purchase price or lease payments and the tax paid under section 2, 4 or 4.2 of the Act on the purchase or lease or, where no written contract has been executed, the original retail sales tax receipt issued by a person authorized to issue permits under section 7 of the Highway Traffic Act, (ii) proof of the amount of tax paid under section 2, 4 or 4.2 of the Act on the purchase of the vehicle, (iii) the original purchase contract or other document that evidences the conversion of the vehicle showing the date on which the conversion took place and the tax paid under section 2 of the Act, and (iv) for a motor vehicle converted to operate on any form of energy described in clause 48 (3) (g) of the Act, a description of the fuel system written by the person who made the conversion; (c) in the case of a rebate provided for under clause 48 (3) (h.1) of the Act, for tangible personal property sold as a conversion kit and the labour to install it, the documents required under subclauses (b) (iii) and (iv); (d) in the case of a rebate for a hybrid electric vehicle, as referred to in clause 48 (3) (i) of the Act, (i) the original purchase or lease contract for the vehicle setting out the purchase price or lease payments and the tax paid under section 2 or 4.2 of the Act on the purchase or lease or, where no written contract is executed, the original retail sales tax receipt issued by a person authorized to issue permits under section 7 of the Highway Traffic Act, and (ii) proof of the amount of tax paid under section 2 or 4.2 of the Act on the purchase of the vehicle.  R.R.O. 1990, Reg. 1012, s. 19 (3); O. Reg. 648/91, s. 4 (1-3); O. Reg. 784/92, s. 2; O. Reg. 8/94, s. 4 (2-6); O. Reg. 304/02, s. 1 (2); O. Reg. 533/07, s. 1 (1). (3.1) The original of any document submitted under subsection (3) shall be returned promptly to the person who submitted it.  O. Reg. 648/91, s. 4 (4). (4) The Minister may, upon receipt of a written application, (a) rebate the tax paid under section 2 or subsection 4.2 (1) of the Act to the purchaser of, (i) a motor vehicle purchased to operate on energy described in clause 48 (3) (g) of the Act, (ii) a motor vehicle and any tangible personal property sold as a conversion kit as well as the labour provided to install it, if the vehicle is converted to permit it to operate in a manner described in clause 48 (3) (g) of the Act within 180 days of the date of sale of the vehicle, (iii) tangible personal property sold as a conversion kit to permit a motor vehicle to operate on energy described in clause 48 (3) (g) of the Act, including the labour, if any, to install it; (b) rebate the tax paid under section 4 of the Act to the purchaser if the vehicle is converted to permit it to operate in a manner described in subclause 48 (3) (g) (i) of the Act within 180 days of the date of sale of the vehicle; (c) rebate the tax paid under section 2 or subsection 4.2 (1) of the Act to the purchaser of a hybrid electric vehicle.  R.R.O. 1990, Reg. 1012, s. 19 (4); O. Reg. 52/92, s. 2; O. Reg. 8/94, s. 4 (7-9); O. Reg. 304/02, s. 1 (3); O. Reg. 533/07, s. 1 (2); O. Reg. 316/10, s. 1. (5) A rebate under clause (4) (a) shall not exceed, (a) in the case of a motor vehicle that is not a bus and that uses propane, $750; and (b) in the case of a motor vehicle that is not a bus and that uses a form of energy described in clause 48 (3) (g) of the Act, other than propane, $1,000.  R.R.O. 1990, Reg. 1012, s. 19 (5); O. Reg. 533/07, s. 1 (3). (6) A rebate under clause (4) (b) shall be the amount of tax paid under section 4 of the Act.  R.R.O. 1990, Reg. 1012, s. 19 (6). (6.1) A rebate under clause (4) (c) shall not exceed $2,000.  O. Reg. 304/02, s. 1 (4); O. Reg. 533/07, s. 1 (4). (7) No more than one rebate may be made under this section in a twelve-month period to a purchaser leasing a motor vehicle that is not a bus under a long-term lease and the total amount of the rebates made under this section shall not exceed the aggregate of, (a) the tax paid under section 4 of the Act; and (b) the lesser of, (i) the tax paid under section 2 of the Act with respect to the leasing of that vehicle, and (ii) the following amount for the type of vehicle indicated: A. $750 for a vehicle that uses propane. B. $1,000 for a vehicle that uses a form of energy described in clause 48 (3) (g) of the Act, other than propane. C. $1,000 for a hybrid electric vehicle delivered before March 24, 2006. D. $2,000 for a hybrid electric vehicle delivered after March 23, 2006 and before April 1, 2012.  R.R.O. 1990, Reg. 1012, s. 19 (7); O. Reg. 304/02, s. 1 (5); O. Reg. 533/07, s. 1 (5, 6).