jswizzle3737/ontario_laws_and_regs huggingface dataset:
1.1 Revoked:  O. Reg. 391/04, s. 1.
2. For the purpose of clause (c) of the definition of “taxable service” in section 1 of the Act, “dismantle” does not include the dismantling of scaffolding, formwork, hoarding, construction cranes, or temporary power or utilities used in the construction, renovation, maintenance, restoration or repair of real property; “install” or “assemble” includes the erection of tangible personal property, but does not include the erection of scaffolding, formwork, hoarding, construction cranes, or temporary power or utilities used in the construction, renovation, maintenance, restoration or repair of real property; “maintain” includes the assumption of a contractual obligation to maintain tangible personal property.  R.R.O. 1990, Reg. 1013, s. 2.
2.1 For purposes of the definition of “price of admission” in section 1 of the Act, as of the lst day of January, 1991,  “charge” does not include the tax imposed by Part IX of the Excise Tax Act (Canada).  O. Reg. 150/91, s. 2. Responsibilities of Vendors
3. (1) In this section, “valid identity card” means, in respect of a sale of tangible personal property or a taxable service to a person or in respect of a contract of insurance or a benefits plan, an identity card the person is authorized to use under section 6 of Regulation 1012 of the Revised Regulations of Ontario, 1990 (Definitions, Exemptions and Rebates) made under the Act; “valid purchase exemption certificate” means, in respect of a sale of tangible personal property or a taxable service to a person or in respect of a contract of insurance or a benefits plan, a purchase exemption certificate, (a) that the person is authorized to use under section 6 of Regulation 1012 of the Revised Regulations of Ontario, 1990 (Definitions, Exemptions and Rebates) made under the Act, and (b) that contains all of the information required under subsection 6 (4) of that regulation.  O. Reg. 448/05, s. 1. (2) Every vendor shall collect tax from a purchaser on the sale of tangible personal property or a taxable service in respect of which tax is otherwise payable under the Act unless the person provides a valid purchase exemption certificate to the vendor or presents a valid identity card to the vendor.  O. Reg. 448/05, s. 1. (3) If a person enters into a contract of insurance or a planholder provides a benefits plan and does not provide the vendor with a valid purchase exemption certificate or a certificate, as required by section 3.1, 3.2 or 3.3 of this Regulation, and does not present a valid identity card to the vendor, the vendor shall collect the tax imposed under section 2.1 of the Act.  O. Reg. 448/05, s. 1. (4) If a person provides a purchase exemption certificate to a vendor that does not contain the information required under subsection 6 (4) of Regulation 1012 of the Revised Regulations of Ontario, 1990 (Definitions, Exemptions and Rebates) made under the Act, the vendor shall levy and collect the tax, if any, that would otherwise be payable under the Act on the sale of the tangible personal property or the taxable service to the person or on the payment by the person of the premium under the contract of insurance or benefits plan, as the case may be.  O. Reg. 448/05, s. 1.
3.1 (1) A holder of group insurance who is a vendor and who has remitted to the Minister the tax collected on charges paid to the holder by persons whose risks are covered by the policy shall issue a certificate to the insurer, signed by the holder, certifying the amount of the tax remitted to the Minister and shall deduct this amount from the tax otherwise payable on the premium by the holder.  O. Reg. 201/95, s. 3. (2) Upon receipt of the certification, the insurer shall collect and remit to the Minister an amount equal to the difference between the tax payable on the premium paid by the holder to the insurer and the amount of tax referred to in the holder’s certification.  O. Reg. 201/95, s. 3. (3) Despite subsection (1), an employer who is a holder of group insurance to whom premiums are paid by the employees covered by the policy may elect to remit the amount of the tax collected from the employees to the insurer for remission to the Minister, in which case no certification shall be made to the insurer.  O. Reg. 201/95, s. 3. (4) An election under subsection (3) may be made only when the contract of group insurance is entered into and applies for the duration of the contract, including any renewals of it.  O. Reg. 201/95, s. 3. (5) Despite subsection (4), if the contract of group insurance was entered into before this section comes into force, the holder may make the election when the holder makes the first premium payment to the insurer after this section comes into force and such election applies for the duration of the contract, including any renewals of it.  O. Reg. 201/95, s. 3. (6) Despite subsection (4), if an employer begins to collect premiums from employees with respect to a contract of group insurance entered into by the employer under which the premiums were previously paid by the employer to the insurer without any contribution from the employees, the holder may make an election at the time the holder makes the first premium payment to the insurer after the employer begins to collect premiums from the employees, and such election applies for the duration of the contract, including any renewals of it.  O. Reg. 201/95, s. 3. (7) The insurer who receives any tax remitted by a holder of group insurance shall remit the tax received as required by section 5.  O. Reg. 201/95, s. 3.
3.2 (1) A planholder who is a vendor, other than by reason of clause (f) of the definition of “vendor” in section 1 of the Act, who has remitted tax to the Minister on amounts paid by members to the planholder shall issue a certificate to the vendor to whom the premium is paid, signed by the planholder, certifying the amount of tax remitted to the Minister and shall deduct this amount from the tax otherwise payable on the premium paid by the planholder.  O. Reg. 201/95, s. 3. (2) Upon receipt of the planholder’s certification, the vendor shall collect and remit an amount equal to the difference between the tax payable on the premium paid by the planholder to the vendor and the amount of tax referred to in the planholder’s certification.  O. Reg. 201/95, s. 3. (3) A planholder who is a vendor by reason only of clause (f) of the definition of “vendor” in section 1 of the Act who has collected tax on amounts paid by members to the planholder may forward the tax collected to another vendor in addition to tax on any other amounts required to be paid by the planholder to the other vendor.  O. Reg. 201/95, s. 3. (4) If the planholder described in subsection (3) forwards all of the tax the planholder collects from its members to another vendor for remittance by that vendor, the planholder is not required to hold a vendor’s permit.  O. Reg. 201/95, s. 3. (5) Despite subsection (1), an employer who is a planholder to whom premiums are paid by members in order to receive benefits under the plan may elect to remit the amount of the tax collected from the members to the vendor for remission to the Minister, in which case no certification shall be made to the vendor.  O. Reg. 201/95, s. 3. (6) An election under subsection (5) may be made only when the planholder begins to provide the benefits plan and the election applies for the duration of the planholder’s administrative arrangement with the vendor to whom the planholder pays the premiums.  O. Reg. 201/95, s. 3. (7) Despite subsection (6), if the benefits plan was provided before this section comes into force, the planholder may make the election when the planholder makes the first premium payment to the vendor after this section comes into force and such election applies for the duration of the planholder’s administrative arrangement with the vendor to whom the planholder pays the premiums.  O. Reg. 201/95, s. 3. (8) Despite subsection (6), if a planholder begins to collect premiums from the members for a benefits plan under which the planholder did not previously collect any premiums from the members, the election may be made at the time the first premium payment is made to the vendor after the planholder begins to collect premiums from the members and such election applies for the duration of the planholder’s administrative arrangement with the vendor to whom the planholder pays the premiums.  O. Reg. 201/95, s. 3. (9) The vendor who receives any tax remitted by a planholder shall remit the tax received as required by section 5.  O. Reg. 201/95, s. 3.
3.3 Whenever a vendor, other than a vendor described in subsection 3.1 (1) or 3.2 (1), receives premiums from another vendor who has collected tax on the premiums, the vendor who has collected the tax must certify to the vendor receiving the premiums, in a signed statement, that the tax has been remitted to the Minister.  O. Reg. 201/95, s. 3.
4. (1) The holder of a “G” permit is authorized at the holder’s discretion to purchase free from tax, (a) tangible personal property without providing a valid purchase exemption certificate, within the meaning of subsection 3 (1), or presenting a valid identity card, within the meaning of that subsection; and (b) a taxable service described in clauses (a), (c), (c.1), (d) or (d.1) of the definition of “taxable service” in subsection 1 (1) of the Act.  R.R.O. 1990, Reg. 1013, s. 4 (1); O. Reg. 19/93, s. 2 (1); O. Reg. 448/05, s. 2 (1). (2) When the holder of a “G” permit wishes to purchase free of tax tangible personal property or a taxable service described in clause (a), (c), (c.1), (d) or (d.1) of the definition of “taxable service” in subsection 1 (1) of the Act, the holder shall notify the supplier that the holder is the holder of a “G” permit by placing the number of the permit on the holder’s purchase order form.  O. Reg. 448/05, s. 2 (2). (3) Every holder of a “G” permit shall file the holder’s returns in accordance with subsection 5 (1).  R.R.O. 1990, Reg. 1013, s. 4 (3). (4) A vendor may obtain a “G” permit upon application to the Minister in writing where it is established that, (a) the sales made by the vendor to purchasers in Ontario exceed $10 million per annum; (b) the records of the vendor are audited annually by a recognized firm of public accountants and that the auditor’s report to the vendor, its directors or shareholders is available for inspection by the Minister and that the date of the report is less than one year prior to the date of the application for the “G” permit; and (c) in the opinion of the Minister the credit rating of the vendor is sound.  R.R.O. 1990, Reg. 1013, s. 4 (4).
6. (1) Every person other than a vendor holding a vendor’s permit who is required to report the purchase of tangible personal property acquired by the person outside Ontario and which the person brings into or has delivered to the person in Ontario shall make a return to the Minister in such form as may be satisfactory to the Minister and shall pay the amount of tax that is payable with the filing of such return on or before the twenty-third day of the month following the month during which the person receives delivery of the taxable tangible personal property covered by the return.  R.R.O. 1990, Reg. 1013, s. 6. (2) For the purposes of subsection 2.1 (14) of the Act, every person who pays a premium to a person who neither carries on business in Ontario nor holds a vendor’s permit under section 5 of the Act shall make a return in a form satisfactory to the Minister specifying the amount of the premium and shall pay any tax for which the person is liable under section 2.1 of the Act to the Minister with the return on or before the 23rd day of the month following the month when the person paid the premium.  O. Reg. 201/95, s. 5. (3) Subsection (1) does not apply with respect to tangible personal property on which a returning resident paid tax under subsection 2.3 (3) of the Act or was not required to pay tax under subsection 2.3 (5) of the Act.  O. Reg. 445/99, s. 1. Remittance of Tax
7. (1) A person making a return under section 5 who has remitted to an authorized collector any tax collectable or payable during the period covered by the return shall include with the return documents evidencing the remittance to the authorized collector.  O. Reg. 355/04, s. 2. (2) For the purposes of this section, “authorized collector” means a person who is authorized under subsection 11 (1) of the Act to collect tax from purchasers, consumers or vendors.  O. Reg. 355/04, s. 2.
8. (1) A person making a return under section 5 or section 6 together with the amount of tax collectable and payable shall deliver the return to the Minister on or before the twenty-third day after the close of the applicable period set out in section 5 or 6.  R.R.O. 1990, Reg. 1013, s. 8 (1). (2) For the purposes of subsection (1), the day of delivery to the Minister shall be deemed to be, (a) in the case of a return delivered to the Minister by Canada Post Corporation, by courier service or by the taxpayer personally, the day of receipt by the Minister of the return; or (b) in the case of a return delivered to a bank or other financial institution authorized by the Minister to act as an agent of the Minister to receive amounts payable under the Act, the day of receipt by the institution.  R.R.O. 1990, Reg. 1013, s. 8 (2).
9. (1) Initiation and underwriting fees in respect of mortgage insurance are prescribed underwriting fees for the purposes of clause (a) of the definition of “premium” in subsection 1 (1) of the Act.  O. Reg. 27/03, s. 1. (2) The following contracts of insurance are prescribed for the purpose of clause 2.1 (8) (m) of the Act: 1. A contract of insurance purchased out of premiums that had previously been paid into a benefits plan or into an insurance scheme or compensation fund established by or under any Act of Canada or Ontario and on which tax had been paid. 2. A contract of insurance purchased to cover claims made under warranty contracts subject to tax under subsection 2 (3) of the Act or a warranty that is included in the price of a manufacturer’s product, but not including a contract of insurance intended to indemnify losses to a warrantor beyond a specified dollar limit. 3. A contract of life insurance that includes an individual insured and members of his or her family or any other individual related to the insured by blood or adoption under a single policy. 4. A contract of bloodstock or livestock insurance purchased by a person engaged in the business of farming to insure livestock against loss through death, sickness, accident or theft of the animal. 5. A contract of insurance, other than a contract of insurance entered into between a carrier and an insurer licensed under the Insurance Act, that a person has purchased from a carrier on or after May 20, 1993 to insure against loss or damage to goods shipped on behalf of a person pursuant to, i. the conditions of carriage specified in Regulations 1086, 1087 and 1088 of the Revised Regulations of Ontario, 1990, as those Regulations read on December 31, 2005, if the contract was purchased before January 1, 2006, or ii. the Uniform Conditions of Carriage specified in the Schedules to Ontario Regulation 643/05 (Carriage of Goods) made under the Highway Traffic Act, if the contract was purchased on or after January 1, 2006.  O. Reg. 201/95, s. 6; O. Reg. 568/06, s. 1. (3) For the purposes of section 2.1 of the Act, no tax is payable on premiums paid under an arrangement between the Canadian Medical Protective Association and members of the Association whose membership fees in the Association are subsidized or reimbursed by Her Majesty in right of Ontario under an agreement between Her Majesty in right of Ontario and one or both of the Canadian Medical Protective Association and the Ontario Medical Association.  O. Reg. 488/07, s. 1. Collection of Tax by Vendor
10.1 Where a package or arrangement of items of tangible personal property referred to in subsection 3.1 (1) of Regulation 1012 of the Revised Regulations of Ontario, 1990 contains liquor, beer or wine, and subsections 3.1 (2), (3) and (4) of that Regulation do not apply, the vendor shall collect the tax under clause 2 (2) (b) of the Act on the fair value referred to in subsection 3.1 (1) of that Regulation.  O. Reg. 699/93, s. 1. Tax on Transactions Held to be in Lieu of Transfer of Title
11. (1) Where a transaction involving a transfer of possession, a lease or a rental of tangible personal property occurs under a hire-purchase contract, a conditional sale contract or a sale that is designated as a lease or rental for the purpose of retaining title in the vendor as security for payment of the purchase price, the transaction shall be deemed to be a sale on credit and the tax involved in such transaction shall be payable on the total of the purchase price at the time the transaction is arranged.  R.R.O. 1990, Reg. 1013, s. 11 (1). (2) Where tangible personal property is rented or leased and there is no commitment under the agreement on the part of the lessee to purchase the tangible personal property, the tax shall be calculated on the full rental payment.  R.R.O. 1990, Reg. 1013, s. 11 (2). (3) Where tangible personal property is rented or leased under an agreement that grants the lessee an option to purchase the property, tax shall be paid, (a) on the amount of rent paid, calculated in accordance with subsection (2), until the time the option is exercised; and (b) where the option is exercised, on the amount to be paid in that event.  R.R.O. 1990, Reg. 1013, s. 11 (3). Finance and Carrying Charges
12. (1) The fair value of tangible personal property sold, taxable services or price of admission to a place of amusement does not include financial charges, carrying charges or interest charges on conditional sale contracts or other contracts providing for deferred payments of the sale price if the amount of such finance charges, carrying charges or interest is in addition to the usual or established cash selling price and if such amount, (a) is segregated on the invoice or bill of sale; or (b) is billed separately to the customer.  R.R.O. 1990, Reg. 1013, s. 12 (1). (2) Unless these conditions are met, such charges shall be deemed to be part of the fair value for the purpose of computing tax.  R.R.O. 1990, Reg. 1013, s. 12 (2). Transfers of Tangible Personal Property Between Related Persons
13.1 (1) This section applies to a sale of eligible property after July 19, 2004, (a) by an individual to a corporation that the individual wholly owns; (b) to an individual by a corporation that the individual wholly owns; (c) by a partnership to a corporation that the partnership wholly owns; (d) to a partnership by a corporation that the partnership wholly owns; or (e) by a corporation to a related corporation.  O. Reg. 391/04, s. 2. (2) No tax is payable on a sale to which this section applies if any of the following conditions is satisfied throughout a period of not less than 180 consecutive days after the day on which the sale occurs: 1. The transferor continues to wholly own the purchaser, if the purchaser is a corporation and the transferor is an individual or partnership. 2. The purchaser continues to wholly own the transferor, if the purchaser is an individual or partnership and the transferor is a corporation. 3. The purchaser and the transferor continue to be related, if both the transferor and the purchaser are corporations.  O. Reg. 391/04, s. 2.
13.2 (1) This section applies to a sale of eligible property after July 19, 2004 between corporations, if the transferor directly or indirectly owns shares of the purchaser immediately after the sale.  O. Reg. 391/04, s. 2. (2) On a sale of eligible property to which this section applies, no tax is payable by the purchaser on the portion of the fair value of the eligible property that is calculated using the formula, A × (B / C) in which, “A” is the fair value of the eligible property, “B” is the amount that would be the sum of the stated capital of all classes and series of shares of the purchaser if the only issued and outstanding shares of the purchaser were shares that are owned directly or indirectly by the transferor throughout the period commencing immediately before the sale and ending on the 180th day after the day of the sale, and “C” is the sum of the stated capital of all classes and series of shares of the purchaser immediately after the sale. O. Reg. 391/04, s. 2.
13.3 (1) This section applies to a sale of eligible property after July 19, 2004 between corporations, if the purchaser directly or indirectly owns shares of the transferor immediately before the sale.  O. Reg. 391/04, s. 2. (2) On a sale of eligible property to which this section applies, no tax is payable by the purchaser on the portion of the fair value of the eligible property that is calculated using the formula, A × (D / E) in which, “A” is the fair value of the eligible property, “D” is the amount that would be the sum of the stated capital of all classes and series of shares of the transferor if the only issued and outstanding shares of the transferor were shares that are owned directly or indirectly by the purchaser throughout the period commencing immediately before the sale and ending on the 180th day after the day of the sale, and “E” is the sum of the stated capital of all classes and series of shares of the transferor immediately after the sale. O. Reg. 391/04, s. 2.
13.4 (1) This section applies to a sale of eligible property after July 19, 2004 by a corporation to an eligible shareholder or by an eligible shareholder to a corporation, if the eligible shareholder directly or indirectly owns shares of the corporation immediately after the sale.  O. Reg. 391/04, s. 2. (2) In this section, “eligible shareholder” means, in respect of a corporation, (a) an individual who directly or indirectly owns shares of the corporation, but who does not wholly own the corporation, or (b) a partnership that directly or indirectly owns shares of the corporation, but that does not wholly own the corporation.  O. Reg. 391/04, s. 2. (3) On a sale of eligible property to which this section applies, no tax is payable on the portion of the fair value of the eligible property that is calculated using the formula, A × (F / G) in which, “A” is the fair value of the eligible property, “F” is the amount that would be the sum of the stated capital of all classes and series of shares of the corporation if the only issued and outstanding shares of the corporation were shares that are owned directly or indirectly by the eligible shareholder throughout the period commencing immediately before the sale and ending on the 180th day after the day of the sale, and “G” is the sum of the stated capital of all classes and series of shares of the corporation immediately after the sale. O. Reg. 391/04, s. 2.
13.5 (1) This section applies to a sale of eligible property after July 19, 2004 to a corporation, if all or part of the consideration for the sale consists of shares of the corporation.  O. Reg. 391/04, s. 2. (2) On a sale of eligible property to which this section applies, no tax is payable on the portion of the fair value of the eligible property that is calculated using the formula, A × (H / I) in which, “A” is the fair value of the eligible property, “H” is the amount that would be the sum of the stated capital of all classes and series of shares of the corporation if the only issued and outstanding shares of the corporation were shares that are issued by the corporation to the transferor as consideration on the sale and which the transferor continues to own for a period of at least 180 consecutive days after the day of the sale, and “I” is the total value of the consideration paid by the corporation to the transferor on the sale. O. Reg. 391/04, s. 2.
13.6 (1) This section applies to a sale of eligible property after July 19, 2004, (a) from a person to a partnership in which the person is a partner immediately after the sale; or (b) from a partnership to a person who is a partner in the partnership immediately before the sale and the eligible property was not previously transferred to the partnership by another person who was a partner of the partnership immediately after the property was transferred to the partnership.  O. Reg. 391/04, s. 2. (2) On a sale described in clause (1) (a), no tax is payable on the portion of the fair value of the eligible property that is calculated using the formula, A × J in which, “A” is the fair value of the eligible property, and “J” is the person’s percentage share of the income or loss of the partnership immediately after the sale. O. Reg. 391/04, s. 2. (3) On a sale described in clause (1) (b), no tax is payable on the portion of the fair value of the eligible property that is calculated using the formula, A × K in which, “A” is the fair value of the eligible property, and “K” is the person’s percentage share of the income or loss of the partnership immediately before the sale. O. Reg. 391/04, s. 2. (4) Despite subsections (2) and (3), no tax is payable in the following circumstances: 1. No tax is payable on a sale of eligible property from a person to a partnership on the creation of the partnership except on the amount, if any, by which the total value of all consideration for the sale exceeds the value of the partnership interest acquired on the sale. 2. A sale of eligible property from a partnership to a person who is a partner in the partnership immediately before the sale, if the partnership had acquired the property from the person in a sale described in paragraph 1.  O. Reg. 391/04, s. 2.
13.7 No tax is payable under the Act, in respect of any tangible personal property held by a partnership, on the transfer of an interest in a partnership from a partner in the partnership to another person.  O. Reg. 391/04, s. 2. Rebate of Tax
15. The consumption by a contractor of tangible personal property that enters directly into and becomes part of real property that is a building or structure constructed on a reserve, as defined in the Indian Act (Canada) or by the Minister, is exempt from the tax imposed by the Act if the cost of the construction of the building or structure is directly borne by the council of the band and if the building or structure is constructed, (a) to provide a community service or facility for the use of Indians; or (b) for the provision of services by the band to its members.  R.R.O. 1990, Reg. 1013, s. 15.
16. (1) Where a contractor or subcontractor purchases tangible personal property on or after the 2nd day of May, 1988 under a written construction contract entered into by the contractor either before the 21st day of April, 1988 or by acceptance on or after that date of an irrevocable written offer tendered by the contractor before that date and where under the terms of the contract the contractor is not entitled to recover the amount of any increase in retail sales tax payable by that person from any other party to the contract, the Minister may rebate to such contractor or subcontractor the 1 per cent increase in the tax so paid, or in the case of purchases of ready mix or asphalt mix, all of the tax so paid, provided that the cost of such taxable tangible personal property is shown to have been directly borne by such person.  R.R.O. 1990, Reg. 1013, s. 16 (1). (2) Where a manufacturer of ready-mix concrete or asphalt mix contracts for the supply and installation of these products on or after the 2nd day of May, 1988 under a written construction contract entered into by the manufacturer before the 21st day of April, 1988 or by acceptance on or after that date of an irrevocable written offer tendered by the manufacturer before that date and where under the terms of the contract the manufacturer is not entitled to recover the amount of increase in retail sales tax payable by that person from any other party to the contract, the Minister, provided that the cost of the ready-mix concrete or asphalt mix is shown to have been directly borne by the manufacturer, may rebate to the manufacturer the amount by which, (a) the tax paid by the manufacturer on the fair value determined under clause (e) of the definition of “fair value” in section 1 of the Act of ready-mix concrete or asphalt mix consumed by the manufacturer in the performance of the construction contract, exceeds, (b) the tax paid or payable to suppliers before the 2nd day of May, 1988 by the manufacturer upon the purchase of materials to be used in the manufacture of ready-mix concrete or asphalt mix.  R.R.O. 1990, Reg. 1013, s. 16 (2). (3) No rebate or payment shall be made unless an application in writing is made, (a) within three years after the payment of tax in respect of which the rebate is claimed if the tangible personal property is purchased or the ready-mix concrete or asphalt mix is manufactured before the lst day of January, 1991; or (b) within four years after the payment of tax in respect of which the rebate is claimed if the tangible personal property is purchased or the ready-mix concrete or asphalt mix is manufactured on or after the lst day of January, 1991.  O. Reg. 150/91, s. 4. (4) An applicant for a rebate or payment shall furnish to the Minister all information in support of the application that is necessary to establish the eligibility of the applicant for the rebate or payment claimed.  O. Reg. 150/91, s. 4.
17. Revoked:  O. Reg. 314/97, s. 2. Uncollectable Accounts
19. Revoked:  O. Reg. 300/91, s. 1.
20. (1) Every person who acquires any visual or aural production recorded on motion picture film, video tape, audio tape, phonograph record or on other recording media for the purpose of exhibition or broadcast to the public in a theatre or cinema or through a radio or television station or pay television system is not a consumer or user thereof.  R.R.O. 1990, Reg. 1013, s. 20 (1). (2) For the purposes of subsection (1), a theatre or cinema means a place accessible to the general public where, in the normal course of business, motion picture films are exhibited or where live theatrical performances are staged and a price for admission is usually charged.  R.R.O. 1990, Reg. 1013, s. 20 (2).
21. (1) In this section, “adjustment date” means January 1, April 1, July 1 or October 1; “average prime rate”, on a particular date, means the mean, rounded to the nearest whole percentage point, of the annual rates of interest announced by each of the Royal Bank of Canada, The Bank of Nova Scotia, the Canadian Imperial Bank of Commerce, the Bank of Montreal and The Toronto-Dominion Bank to be its prime or reference rate of interest in effect on that date for determining interest rates on Canadian dollar commercial loans by that bank in Canada.  O. Reg. 314/97, s. 3 (1). (2) For the purposes of the Act, the prescribed rates of interest shall be determined in accordance with the following rules: 1. A base rate of interest shall be determined for January 1, 1997 and for each adjustment date after January 1, 1997 and shall be equal to the average prime rate on, i. October 15 of the previous year, if the adjustment date is January 1, ii. January 15 of the same year, if the adjustment date is April 1, iii. April 15 of the same year, if the adjustment date is July 1, and iv. July 15 of the same year, if the adjustment date is October 1. 2. The base rate of interest in effect on a particular date shall be, i. the base rate for the particular date, if the particular date is an adjustment date, and ii. the base rate for the last adjustment date before the particular date, otherwise. 3. The prescribed rate of interest payable by a person under the Act in respect of a particular day shall be an annual interest rate that is three percentage points higher than the base rate of interest in effect on that day. 4. The prescribed rate of interest to be paid or allowed by the Minister to a person under the Act, in respect of a particular day before July 1, 2006, shall be an annual interest rate that is two percentage points lower than the base rate of interest in effect for that day. 4.1 The prescribed rate of interest to be paid or allowed by the Minister to a person under the Act, in respect of a particular day after June 30, 2006, shall be an annual interest rate that is three percentage points lower than the base rate of interest in effect for that day. 5. For an overpayment that results from a decision of the Minister or a court on an objection to, or an appeal from, an assessment or a statement of disallowance, the prescribed rate of interest to be paid or allowed by the Minister in respect of a particular day after December 31, 1998 is the base rate of interest in effect for that day.  O. Reg. 314/97, s. 3 (1); O. Reg. 456/99, s. 1; O. Reg. 215/06, s. 1. (3) Revoked:  O. Reg. 314/97, s. 3 (1). (4) If a rebate of tax under a regulation made under clause 48 (2) (d) or (f) of the Act is made or applied on another liability, interest shall be paid or applied on the amount of the rebate, calculated under section 35 of the Act as if the rebate were a refund of an overpayment of tax.  O. Reg. 314/97, s. 3 (2).
22. (1) Subject to subsection (2), where a religious, charitable, benevolent or non-profit organization holds, stages or operates in any year, fundraising events including bazaars or rummage sales, the purchaser is exempt from the payment and the organization is exempt from the collection of the tax imposed by subsection 2 (1) of the Act in respect of the tangible personal property sold by that organization at those fundraising events if, (a) the events are not scheduled on a weekly, monthly or other regularly scheduled basis; and (b) the organization has paid to the Minister of Finance an amount equal to the amount of any tax in respect of the tangible personal property sold by the organization at the events that would have been payable by the organization if the tangible personal property that the organization purchased for sale at such events had been purchased by the organization for its own consumption and use.  R.R.O. 1990, Reg. 1013, s. 22 (1). (2) Despite subsection (1), the purchaser shall pay, and the religious, charitable, benevolent or non-profit organization shall collect, tax on prepared food products, where the prepared food products are, (a) sold by the organization at an occasion or event sponsored or arranged by another organization or person who contracts with the religious, charitable, benevolent or non-profit organization for catering; or (b) sold on a site or as part of an event where persons in the business of selling prepared food products are selling prepared food products.  R.R.O. 1990, Reg. 1013, s. 22 (2). (3) A person who purchases prepared food products that are sold as part of a program, whereby the prepared food products are provided at nominal charge to persons who are disabled, disadvantaged or underprivileged or who because of age or an infirmity require support, is exempt from the tax imposed in the Act with respect to the purchase of the prepared food products.  R.R.O. 1990, Reg. 1013, s. 22 (3). (4) Revoked:  O. Reg. 427/95, s. 1.
22.1 (1) A student who receives prepared food products under a meal plan is exempt from the tax imposed by the Act with respect to the prepared food products.  O. Reg. 427/95, s. 2. (2) In subsection (1), “meal plan” means an arrangement whereby a student enrolled at an educational institution is entitled to acquire at least 40 meals consisting of prepared food products over a period of not less than four weeks at a total non-refundable cost to the student of not less than $120 where, (a) the meals are acquired from an eating establishment located on the premises of the educational institution and operated by or on behalf of the educational institution, and (b) the student pays a single comprehensive price or deposits an amount of money in an account with the educational institution from which the price of the meals acquired by the student is deducted; “student” means an individual who is enrolled in at least one credit course at an educational institution in Ontario that is a university, a community college or a school that provides residential facilities to the individuals enrolled in courses at the school.  O. Reg. 427/95, s. 2.
23. (1) Revoked:  O. Reg. 116/00, s. 3. (2) Revoked:  O. Reg. 319/01, s. 2.
24. For the purposes of clause (a) of the definition of “taxable service” in subsection 1 (1) of the Act, “community antenna television and cable television service” means the delivery for a fee of television programs; “pay television service” means the reception for a fee of television programs, films and other information additional to those programs broadcast without charge for direct reception by the general public; “private line telephone service” means the lease of a circuit or communications channel dedicated to a customer for his, her or its exclusive use; “telephone services” means the provision of communications by means of a telephone system or network, including, (a) local and long distance telephone service, wide area telephone service, foreign exchange telephone service and private line telephone service, and (b) communication services between a cellular telephone that is located in Ontario at the time a call is placed and a local cellular network in Ontario, including any long distance service required for the call; “telegraph services” means the transmission or reception of telegrams, cablegrams and radiogram.  O. Reg. 444/99, s. 4.
25. (1) The Minister may rebate to a person who has received a refund of tax paid under the
Excise Tax Act (Canada) on tangible personal property purchased by the person, the retail sales tax paid on the portion of the fair value of the tangible personal property represented by the amount of the excise tax refund received under the Excise Tax Act
(Canada).  R.R.O. 1990, Reg. 1013, s. 25 (1). (2) No rebate shall be made under subsection (1) where the tangible personal property was purchased by any person other than the person claiming the rebate under this section and no interest shall be paid on the rebate.  R.R.O. 1990, Reg. 1013, s. 25 (2). (3) No rebate under this section shall be made unless an application in writing therefor is made by the purchaser of the tangible personal property within three years from the date of payment of the refund made under the Excise Tax Act
(Canada) with respect to which the rebate is claimed and there is furnished to the Minister in support of the application, all information that the Minister considers necessary to establish the eligibility of the applicant for the rebate claimed.  R.R.O. 1990, Reg. 1013, s. 25 (3).
26. (1) A purchaser is excluded from the exemption from tax that would otherwise be available under subsection 9 (2) of the Act in respect of the price of admission to a professional sporting event in Ontario that is held under the auspices or sponsorship of a sponsor, except in the circumstances described in subsection (2).  O. Reg. 319/01, s. 3. (2) Subsection (1) does not apply to a purchaser referred to in that subsection if, (a) the sponsor actively participates in planning and managing the professional sporting event; (b) the organizer of the event can reasonably anticipate that there will be net proceeds from the event; and (c) the sponsor is entitled, under the sponsorship agreement, to receive at least 90 per cent of the net proceeds from the event and intends to use those proceeds solely for the purposes of the sponsor.  O. Reg. 319/01, s. 3. (3) In this section, “direct expenses”, with respect to a professional sporting event, do not include travel expenses or expenses relating to the remuneration of players; “home game” means, in respect of a sports team, a game played by the team in the location where it ordinarily plays games against a team that ordinarily plays its games in another location; “net proceeds” means, with respect to a professional sporting event, the amount by which the sum of the gate receipts and the broadcasting, parking and concession revenues from the event exceeds the direct expenses of the organizers for the event; “organizer” means a person who enters into a sponsorship agreement with a sponsor; “professional league” means Major League Baseball, the Canadian Football League, the National Basketball Association, the National Hockey League, the National Lacrosse League, United Soccer League or any other league of sports teams in which the players on a team are ordinarily paid salary or other remuneration by the team that is not just a reimbursement of expenses incurred by the players; “professional sporting event” means a game, (a) that is played in Ontario as a home game by a sports team that belongs to a professional league, and (b) that is played during the regular season of the professional league to which the sports team belongs; “sponsor” means, with respect to a professional sporting event, a person described in clause 9 (2) (a), (b), (c), (e) or (f) of the Act; “sponsorship agreement” means an agreement between a sponsor and a person under which the sponsor agrees to sponsor one or more professional sporting events.  O. Reg. 319/01, s. 3.
27. Revoked:  O. Reg. 201/95, s. 10.