15.5 (1) In this section. “dealer” means a vendor who is registered under the Motor Vehicle Dealers Act as a motor vehicle dealer; “demonstrator” means a motor vehicle maintained by a dealer solely for use by the dealer and the dealer’s staff to demonstrate the motor vehicle to potential customers; “motor vehicle” and “gross weight” have the same meaning as that contained in the Highway Traffic Act; “temporary use” means use for a period not exceeding twelve months.  O. Reg. 784/92, s. 1. (2) Despite section 15.4, in respect of motor vehicles having a gross weight of 4,100 kilograms or less, purchased for resale by a dealer, but taken out of inventory and put to a temporary use for business or personal use purposes by the dealer’s staff, family, customers or others without charge, the dealer shall pay tax each month at the rate specified under section 2 of the Act; the tax shall be calculated in accordance with the following formula: Tax = ASP × VU × 3% ×TR where, ASP  means total sales (including any taxes payable under sections 3 and 4 of the Act) of new and used motor vehicles sold in the month (before trade-in) divided by the total number of new and used motor vehicles sold in the month, VU  means those motor vehicles, having a gross weight of 4,100 kilograms or less, that are used for business or personal purposes by the dealer’s staff, family, customers or others without charge, but does not include demonstrators, TR  is the applicable tax rate. O. Reg. 784/92, s. 1. (3) For the purposes of subsection (2), where a dealer makes no sales during the reporting month, ASP shall be calculated using the total sales and number of new and used vehicles sold in the last previous month that sales were made.  O. Reg. 784/92, s. 1. (4) Despite section 15.4, in respect of motor vehicles having a gross weight of more than 4,100 kilograms, purchased for resale by a dealer, but taken out of inventory and put to a temporary use for business or personal use purposes by the dealer’s staff, family, customers and others without charge, and not for use as a demonstrator, the dealer shall pay tax each month at the rate specified in section 2 of the Act; the tax shall be calculated in accordance with the following formula: Tax value = FV × TR × (1/36) where, FV  is the fair value of the motor vehicle at the time it is purchased for resale by the dealer, TR  is the applicable tax rate. O. Reg. 784/92, s. 1. (5) If a dealer charges a person referred to in subsection (2) or (4) a fee for use of a motor vehicle and the tax payable on the fee is less than the amount of tax that the dealer would have been required to pay under subsection (2) or (4) if no fee had been charged, the dealer shall collect the tax payable under section 2 of the Act from the person and shall pay an amount equal to the difference between, (a) the tax that would have been payable under, (i) subsection (2), if VU were equal to one, or (ii) subsection (4), if no fee had been charged; and (b) the amount of the tax payable by the person under section 2 of the Act.  O. Reg. 784/92, s. 1. (6) The tax payable under this section shall be paid for each full month of temporary use and for each part of a month consisting of thirteen or more days of temporary use, calculated for the time that the motor vehicle is taken out of inventory.  O. Reg. 784/92, s. 1. (7) The 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. (8) Despite subsection (2) or (4), where a motor vehicle purchased for resale is taken out of inventory, used by a dealer and capitalized in the dealer’s books and records as a fixed asset, the tax is payable under section 2 of the Act by the dealer on the fair value of the motor vehicle at the time the motor vehicle is taken out of inventory.  O. Reg. 784/92, s. 1. (9) In addition to the tax payable under this section, the dealer shall pay the tax levied under sections 3 and 4 of the Act, in full, at the time when the motor vehicle is first put to the temporary use.  O. Reg. 784/92, s. 1.