15.1 (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; “international motor vehicle” means a motor vehicle used by a carrier or by the carrier’s broker drivers to travel exclusively between Ontario and any other jurisdiction or jurisdictions outside Canada; “motor vehicle” means a self-propelled vehicle with a permanently attached truck body, bus body or delivery body, and includes truck tractors used for hauling purposes on public highways; “Ontario-based international carrier” means a person who holds a vendor’s permit issued under the Act and who is a commercial or private carrier regularly operating a dedicated fleet of motor vehicles exclusively between Ontario and any other jurisdiction or jurisdictions outside Canada; “parts” include repair parts and replacement parts, trailer tarps, tie-downs, equipment used on trailers, tires, antifreeze, oil, grease, mirrors and other accessories, but do not include maintenance tools and parts for repairs paid for by the driver during a trip; “trailer” means a highway trailer or a trailer used in piggyback operations, including a container known as a “rail-tainer” or a “cargo-tainer”, or any container of a similar class or kind, that is either drawn on a highway by a motor vehicle or moved by rail and is considered a separate vehicle that is not part of the motor vehicle by which it is drawn.  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, an Ontario-based international carrier shall pay tax on the international motor vehicles used by the carrier and 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 during the same period 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 determined under subsection (9) without the tax payable under section 3 of the Act, of the motor vehicle and of related repair parts, OD  is the total distance travelled in Ontario by the carrier’s 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, TD  is the total distance travelled both in and outside of Ontario by the carrier’s international motor vehicles, including those of the carrier’s broker drivers. O. Reg. 52/92, s. 1. (3) In respect of trailers purchased in or brought into Ontario or repaired inside or outside Ontario during any period, an Ontario-based international carrier shall pay tax on the trailers used by the carrier and 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 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 during the same period 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 determined under subsection (9) of the trailer and of related repair parts, ODA  is the total distance travelled in Ontario by all of the carrier’s 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 motor vehicles and the motor vehicles of the carrier’s broker drivers. O. Reg. 52/92, s. 1. (4) For the purpose of determining the tax in subsection (2) or (3), if a motor vehicle or trailer used by the carrier or by any of the carrier’s broker drivers is leased or rented 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. (5) The distances referred to in the formulas in subsections (2) and (3) shall be determined once a year at the beginning of the carrier’s fiscal year and shall be equal to the actual distances travelled by the motor vehicles in the preceding fiscal year.  O. Reg. 52/92, s. 1. (6) Despite subsection (5), in respect of a carrier’s first year of operation, estimated distances may be used and, in the return for the first reporting period of the next fiscal year, the carrier shall recalculate the tax liability for the first year of operation based on the actual distance travelled by the motor vehicles during the year.  O. Reg. 52/92, s. 1. (7) The fair value of repair parts on motor vehicles and trailers owned or leased by broker drivers shall not be included when calculating the amount denoted as TV in the formulas in subsections (2) and (3).  O. Reg. 52/92, s. 1. (8) If an international motor vehicle or trailer was previously used only in Ontario or if the tax on it has been paid under this section or section 15.2 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 (3).  O. Reg. 52/92, s. 1. (9) 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 a month to a maximum depreciation of 60 per cent from the date of purchase to the date of first importation into Ontario.  O. Reg. 52/92, s. 1. (10) An Ontario-based international 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. (11) This section does not apply to international motor vehicles that are subject to tax under section 15.2 as interprovincial motor vehicles.  O. Reg. 52/92, s. 1. (12) 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 an Ontario-based international carrier or the carrier’s broker drivers in respect of international 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. 6. (13) 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 an Ontario-based international carrier or the 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 under subsection (3). O. Reg. 162/95, s. 6. (14) 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. 3.