10. (1) In this section, “bus” means a motor vehicle, excluding a van or a motorized mobile home within the meaning of Regulation 628 of the Revised Regulations of Ontario, 1990 (Vehicle Permits), 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; “foster child” means a child who is receiving foster care within the meaning of the Child and Family Services Act; “foster parent” means a foster parent within the meaning of the Child and Family Services Act; “long-term lease” means a lease of a vehicle for a term of twelve months or longer; “member of the family” means the daughter, daughter-in-law, son, son-in-law, foster child, spouse, parent, foster parent, father-in-law, mother-in-law, brother, brother-in-law, sister, sister-in-law, aunt, uncle, niece, nephew, grand aunt, grand uncle, grand niece, grand nephew, cousin, spouse of the aunt, uncle, niece, nephew, grand aunt, grand uncle, grand niece, grand nephew or cousin, grandparent or grandchild of the person with respect to whom the expression is being used; “motor vehicle” means a motor vehicle for which a permit is required under section 7 of the Highway Traffic Act but does not include a motorcycle, a motor assisted bicycle, a motorized mobile home within the meaning of Regulation 628 of the Revised Regulations of Ontario, 1990 (Vehicle Permits) or a dune buggy within the meaning of Regulation 863 of the Revised Regulations of Ontario, 1990 (General); “person with a permanent physical disability” means a person ordinarily resident in Ontario, (a) who is permanently deprived of the use of an arm or leg, (b) whose mobility within the usual surroundings that he or she lives or works in is permanently restricted to the use of a wheelchair, crutches, braces or other device designed to assist mobility, (c) whose permanent visual acuity in both eyes with proper refractive lenses is 20/200 or less, or (d) whose greatest diameter of field of vision is permanently less than 20 degrees; “principal care giver” means an individual, other than a member of the family, who lives within 40 kilometres of the person with respect to whom the expression is being used and who maintains a care giving relationship with that person; “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; “spouse” means a spouse within the meaning of section 29 of the Family Law Act; “van” means a motor vehicle having a body type described as “VN” on a permit issued under section 7 of the Highway Traffic Act.  R.R.O. 1990, Reg. 1012, s. 10 (1); O. Reg. 383/99, s. 4 (1, 2); O. Reg. 107/00, s. 1 (1); O. Reg. 325/05, s. 1 (1). (2) In order to determine visual acuity for the purpose of clause (c) of the definition of “person with a permanent physical disability”, measurements shall be taken using a Snellen chart or a chart that is equivalent to a Snellen chart.  R.R.O. 1990, Reg. 1012, s. 10 (2). (3) Subject to the limits set out in subsection (4), the Minister may, upon receipt of a written application, rebate to the purchaser of a motor vehicle the tax paid under section 2 or 4.2 of the Act by the purchaser if the Minister is satisfied that the purchaser is, at the time of the application, and was, at the time of the purchase, one of the following: 1. A person with a permanent physical disability who purchased the vehicle for his or her own transportation. 2. A person purchasing the vehicle to provide transportation for a person who, i. is a member of the family, ii. is a person with a permanent physical disability, and iii. does not own a motor vehicle or lease a motor vehicle under a long-term lease. 2.1 A principal care giver purchasing the vehicle to provide transportation on a regular basis to a person with a permanent physical disability who does not own a motor vehicle or lease a motor vehicle on a long-term lease and who does not have a member of the family who is willing and able to provide transportation for that person. 3. A religious, charitable or non-profit organization, other than a municipality or local board, that purchased the vehicle for use, principally, to transport persons with a permanent physical disability.  R.R.O. 1990, Reg. 1012, s. 10 (3); O. Reg. 8/94, s. 2 (1); O. Reg. 383/99, s. 4 (3); O. Reg. 107/00, s. 1 (2); O. Reg. 325/05, s. 1 (2). (4) The Minister may rebate the tax paid under, (a) section 2 of the Act on modifications made to a motor vehicle purchased on or after June 1, 1989 if the modifications were solely to assist a person with a permanent physical disability; and (b) section 2 or 4.2 of the Act on the purchase of a motor vehicle, before the modifications, if any, referred to in clause (a) were made, to a maximum of, (i) $1,600, in respect of a motor vehicle that is not a van or a bus, (ii) $2,400, in respect of a van, or (iii) the tax paid, in respect of a bus.  O. Reg. 8/94, s. 2 (2). (5) A rebate shall not be made under this section in respect of, (a) an application submitted to the Minister more than four years after the tax was paid; (b) a motor vehicle that will be used for profit or as part of an undertaking carried on for gain; (c) a motor vehicle if, thirty days after the purchase or lease of that motor vehicle, the same purchaser or a member of the family of the purchaser or the person with a permanent physical disability or a member of the family of that person or the principal care giver owned or leased, under a long-term lease, another motor vehicle with respect to which a rebate has been made under this section, section 12 of Regulation 903 of the Revised Regulations of Ontario, 1980, as it existed on the 28th day of February, 1981 or section 32 of Regulation 904 of the Revised Regulations of Ontario, 1980, as it existed on the 31st day of May, 1989; or (d) a motor vehicle that is, (i) ordered from a vendor or purchased after May 18, 2004, or (ii) ordered from a vendor or purchased before May 19, 2004 but not delivered before August 1, 2004.  R.R.O. 1990, Reg. 1012, s. 10 (5); O. Reg. 35/91, s. 2; O. Reg. 383/99, s. 4 (4); O. Reg. 107/00, s. 1 (3); O. Reg. 325/05, s. 1 (3); O. Reg. 364/05, s. 1. (6) Clause (5) (c) does not apply to a religious, charitable or non-profit organization.  R.R.O. 1990, Reg. 1012, s. 10 (6). (7) Despite clause (5) (c), a rebate may be made if, (a) the motor vehicles are used to transport two or more persons each of whom is a person with a permanent physical disability; (b) the other motor vehicle was purchased from the applicant by a member of the family or the principal care giver of the person with a permanent physical disability and the member of the family or the principal care giver paid tax under the Act on the fair value of the vehicle on its purchase or on the fair market value of the vehicle; or (c) the owner or lessee of the other motor vehicle has been unable, after reasonable efforts, to expeditiously dispose of the vehicle.  R.R.O. 1990, Reg. 1012, s. 10 (7); O. Reg. 8/94, s. 2 (3); O. Reg. 383/99, s. 4 (5); O. Reg. 107/00, s. 1 (4); O. Reg. 325/05, s. 1 (4). (8) A rebate may be paid in a situation described under clause (7) (c) only after the disposition of the other motor vehicle.  R.R.O. 1990, Reg. 1012, s. 10 (8). (8.1) A rebate may be paid to a purchaser described in paragraph 2.1 of subsection (3) only in respect of applications submitted after May 5, 1998.  O. Reg. 383/99, s. 4 (6). (9) An application for a rebate under this section must be accompanied by the following: 1. A copy of the purchase or long-term lease contract for the motor vehicle in respect of which a rebate is claimed setting out the purchase price or lease payments and the tax paid by the applicant. 2. If the applicant is purchasing the motor vehicle for the applicant’s own use, a physician’s certificate describing the nature of the physical disability of the applicant and stating whether the disability is permanent. 3. If the applicant is purchasing the motor vehicle to provide transportation for a member of the family who is a person with a permanent physical disability, i. a physician’s certificate or an optometrist’s certificate of visual acuity describing the nature of the physical disability of the person and stating whether the disability is permanent, and ii. a statement by the applicant of the applicant’s relationship to the person and the use the applicant will make of the vehicle to provide transportation for that person. 3.1 If the applicant is a principal care giver who is purchasing the motor vehicle to provide transportation for a person with a permanent physical disability, i. a physician’s certificate or optometrist’s certificate of visual acuity describing the nature of the physical disability of the person and stating whether the disability is permanent, ii. a statement by the applicant that he or she is a principal care giver of the person with a permanent physical disability and that no member of the family was willing and able to provide transportation for the person on a regular basis, and iii. a statement by the applicant of the use the applicant will make of the vehicle to provide transportation for the person with a permanent physical disability. 4. If the applicant is a religious, charitable or non-profit organization, a statement certifying that the motor vehicle was purchased to be used principally to transport persons with permanent physical disabilities and that the applicant is a religious, charitable or non-profit organization other than a municipality or local board.  R.R.O. 1990, Reg. 1012, s. 10 (9); O. Reg. 383/99, s. 4 (7, 8); O. Reg. 107/00, s. 1 (5); O. Reg. 325/05, s. 1 (5). (10) No more than one rebate may be made under this section in a twelve-month period to a purchaser leasing a motor vehicle under a long-term lease and the total amount of the rebates made under this section shall not exceed the amounts specified in subsection (4).  R.R.O. 1990, Reg. 1012, s. 10 (10). (11) A rebate under this section may be made only to a purchaser of a motor vehicle who applies for it.  R.R.O. 1990, Reg. 1012, s. 10 (11). (12) No tax imposed under section 4 of the Act is refundable under this section.  R.R.O. 1990, Reg. 1012, s. 10 (12); O. Reg. 8/94, s. 2 (4).