jswizzle3737/ontario_laws_and_regs huggingface dataset:
24.7 (1) In this section, “replacement vehicle” means a vehicle that is leased to be used as a replacement for a multijurisdictional vehicle that is being repaired and unavailable for use during a portion of the vehicle’s registration year.  O. Reg. 379/01, s. 6. (2) Subject to subsection (3), if tax is paid under subsection 3 (2) of the Act on a replacement vehicle, the Minister may, upon receipt of an application and evidence satisfactory to the Minister, refund the tax paid under subsection 3 (2) of the Act on the multijurisdictional vehicle being repaired so long as the replacement vehicle is used only in accordance with the terms of the licence issued for the multijurisdictional vehicle.  O. Reg. 379/01, s. 6. (3) No refund under this section shall exceed the amount of tax paid on lease payments for the replacement vehicle in respect of rental periods that are within the period during which the multijurisdictional vehicle is being repaired and the registration year of the multijurisdictional vehicle.  O. Reg. 379/01, s. 6.
24.8 (1) The Minister may, upon receipt of an application and evidence satisfactory to the Minister, refund to a person who registers a vehicle under the International Registration Plan in a jurisdiction other than Ontario an amount equal to the credit determined under section 24.2 if the person, (a) had previously paid tax on the vehicle under section 2 or subsection 3 (9) of the Act; and (b) pays tax to Ontario pursuant to the person’s registration under the International Registration Plan in respect of the vehicle.  O. Reg. 379/01, s. 6. (2) The Minister may, upon receipt of an application and evidence satisfactory to the Minister, refund to a person who registers a vehicle under the International Registration Plan in a jurisdiction other than Ontario an amount equal to the credit that the person would have been entitled to under section 24.3 if, (a) the person pays tax to Ontario under section 3 of the Act; and (b) the vehicle has been transferred to another fleet which travels in Ontario during the fleet registration year.  O. Reg. 379/01, s. 6.
24.9 (1) 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 person for a multijurisdictional vehicle shall be determined by multiplying the premium paid under the contract of insurance by the Ontario travel ratio for the vehicle.  O. Reg. 379/01, s. 6. (2) 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 person with respect to a trailer used by the person in Ontario shall be determined by multiplying the premium paid under the contract of insurance by the Ontario travel ratio for the vehicle.  O. Reg. 379/01, s. 6.
25. (1) Revoked:  O. Reg. 266/01, s. 2. (2) Revoked:  O. Reg. 266/01, s. 2. (3) Revoked:  O. Reg. 266/01, s. 2. (4) Revoked:  O. Reg. 266/01, s. 2. (5) Revoked:  O. Reg. 266/01, s. 2. (6) For the purposes of subsections 4 (10) and (11) of the Act, the information to be provided to the Minister consists of, (a) a description of each make and model of vehicle to be offered for sale including the motor size, in litres, and type of transmission; (b) the highway fuel consumption rating for each model as determined in accordance with the standards and procedures required by Transport Canada for inclusion in the Fuel Consumption Guide; (c) sufficient information for the Minister to determine whether the vehicle is a sport utility vehicle or a passenger vehicle; (d) estimates of highway fuel economy prepared for and submitted to the Environmental Protection Agency (United States of America), specifications, background materials or any other information necessary to determine the highway fuel consumption rating when requested by the Minister.  O. Reg. 469/92, s. 1. Tax under Section 4.2 of the Act
26. For the purposes of subsection 4.2 (2) of the Act, the appraised value of a specified vehicle is the value, determined in a form satisfactory to the Minister, (a) by a person who is recognized by an insurer licensed under the Insurance Act to appraise motor vehicles; or (b) by a person who is registered under the Motor Vehicle Dealers Act, 2002 as a motor vehicle dealer and who sells, at retail, an average of 25 motor vehicles in a year.  O. Reg. 263/10, s. 1.
27. (1) For the purposes of the definition of “fair market value” in subsection 4.2 (3) of the Act, the average wholesale price of a specified vehicle is the amount determined in accordance with this section.  O. Reg. 263/10, s. 1. (2) For any of the following specified vehicles, the average wholesale price is the amount, without adjustment, that is specified in the most recent edition of the Canadian Red Book or the Canadian Older Car/Truck Red Book that describes the make, model and year of the specified vehicle: 1. An automobile, truck or van that has an empty vehicle weight of not more than 2,200 kilograms and for which a permit is required under the Highway Traffic Act
to drive on a highway.  O. Reg. 263/10, s. 1. (3) If neither the Canadian Red Book nor the Canadian Older Car/Truck Red Book specifies an amount for the make or model of a particular specified vehicle to which subsection (2) applies, the average wholesale price for the specified vehicle is the amount specified for the make or model that, in the opinion of the Minister, is most similar to that of the particular specified vehicle.  O. Reg. 263/10, s. 1. (4) If neither the Canadian Red Book nor the Canadian Older Car/Truck Red Book specifies an amount for the year of a particular specified vehicle to which subsection (2) applies, the average wholesale price for the specified vehicle is the amount specified for the year nearest to that of the specified vehicle.  O. Reg. 263/10, s. 1. (5) For any of the following specified vehicles, the average wholesale price is an amount equal to its the fair value under the Act instead of the amount otherwise determined under subsection (2), (3) or (4): 1. A specified vehicle acquired outside Ontario which is brought into Ontario after June 30, 2010 or which the purchaser receives delivery of in Ontario after June 30, 2010. 2. A specified vehicle sold by a person who is registered under the Motor Vehicle Dealers Act, 2002 as a motor vehicle dealer or who holds a similar registration or licence under the laws of another jurisdiction in Canada. 3. A specified vehicle acquired under a lease or rental from a vendor. 4. A specified vehicle acquired by a lessee from a vendor through the exercise of an option under the lease or rental agreement or a similar right to acquire the vehicle. 5. A specified vehicle with an average wholesale price as determined under subsection (2), (3) or (4) is less than $1,000.  O. Reg. 263/10, s. 1. (6) Despite subsection (5), if an application is made to register an antique or other motor vehicle for which the average wholesale price cannot be determined under subsection (2), (3) or (4), its average wholesale price is the greatest of, (a) the sale price of the vehicle; (b) the replacement value of the vehicle for insurance purposes; or (c) the appraised value of the vehicle as determined under section 26.  O. Reg. 263/10, s. 1.
29. On an application for a refund under subsection 4.2 (9) of the Act, the purchaser shall provide to the Minister, (a) proof of the amount of tax paid to the person authorized by the Minister; (b) a bill of sale or other document signed by the seller that specifies the total consideration paid for the vehicle; and (c) the appraised value of the vehicle determined under section 26 provided that the appraisal was made within sixty days of the date of sale.  O. Reg. 8/94, s. 6.
35. (1) This section applies if a person described in clause (b) of the definition of “specified purchaser” in subsection 2.0.0.1 (1) of the Act, (a) pays tax under section 2 of the Act, pursuant to section 2.0.0.1 of the Act, in respect of tangible personal property, a taxable service or an admission; and (b) is also liable for tax under subsection 165 (2) of the Excise Tax Act (Canada) in respect of the tangible personal property, taxable service or admission.  O. Reg. 263/10, s. 3. (2) The Minister may provide a rebate to the person equal to the tax paid under section 2 of the Act for the tangible personal property or any part of the taxable service or admission to the extent that the person is also liable for tax under subsection 165 (2) of the Excise Tax Act (Canada) in respect of the tangible personal property or that part of the taxable service or admission.  O. Reg. 263/10, s. 3. (3) An application for a rebate under subsection (2) must be made in writing to the Minister and must be accompanied by proof satisfactory to the Minister that the person has paid the tax under section 2 of the Act and under subsection 165 (2) of the Excise Tax Act (Canada).  O. Reg. 263/10, s. 3. (4) No rebate may be made under subsection (2) to a person to the extent that the person or another person otherwise receives or is eligible to receive, directly or indirectly, a payment, credit, refund, rebate, adjustment or other relief in respect of the tax to which the rebate under subsection (2) would relate.  O. Reg. 263/10, s. 3.
36. (1) This section applies in the circumstances described in section 2.0.1 of the Act with respect to the tangible personal property and taxable services referred to in that section.  O. Reg. 263/10, s. 3. (2) If the tangible personal property is delivered to the person who makes progress payments under the contract and is acquired by that person as purchaser, the following rules govern the manner in which tax imposed under subsection 2 (1) of the Act applies with respect to the tangible personal property: 1. If tangible personal property is delivered to the purchaser before July 1, 2010 under the contract, tax is payable by the purchaser under subsection 2 (1) of the Act for that tangible personal property. 2. If ownership of tangible personal property is transferred to the purchaser before July 1, 2010 under the contract, tax is payable by the purchaser under subsection 2 (1) of the Act for that tangible personal property. 3. No tax is payable by the purchaser under subsection 2 (1) of the Act for any other tangible personal property delivered or transferred to the purchaser under the contract.  O. Reg. 263/10, s. 3. (3) If the taxable services are provided to the person who makes progress payments under the contract and are acquired by that person as purchaser, the following rules govern the manner in which tax imposed under subsection 2 (3) of the Act applies with respect to the taxable services: 1. If any part of a taxable service is provided to the purchaser before July 1, 2010 under the contract, tax is payable by the purchaser under subsection 2 (3) of the Act for that part of the taxable service. 2. No tax is payable by the purchaser under subsection 2 (3) of the Act for any other part of the taxable service provided to the purchaser under the contract.  O. Reg. 263/10, s. 3. (4) In any other circumstance, the tax imposed under subsection 2 (1) or (3) of the Act, as the case may be, applies as provided under section 2.0.0.1 of the Act.  O. Reg. 263/10, s. 3.