7. (1) Revoked:  O. Reg. 423/00, s. 2 (1). (2) Revoked:  O. Reg. 135/01, s. 4 (1). (3) On or before the 28th day of each month, every person to whom the Minister has issued a permit to mark or stamp cigarettes shall deliver a return in the form approved by the Minister, accompanied by the supporting schedules, with respect to cigarettes marked or stamped in the immediately preceding month and accounting for the indicia received and used by the person during that month.  O. Reg. 35/04, s. 4 (1). (3.1) Despite subsection (3), a person is not required to deliver a return under that subsection if the person satisfies the requirements of subsection 13 (1) of Regulation 1034 of the Revised Regulations of Ontario, 1990 and, with the return required under that subsection, delivers the supporting schedules for the immediately preceding month that would otherwise be required under subsection (3), containing the information described in that subsection.  O. Reg. 35/04, s. 4 (1). (4) On or before the twenty-eighth day of each month, any person who manufactures a tobacco product shall deliver to the Minister a return in the form approved by the Minister with respect to the tobacco manufactured for distribution in Ontario in the immediately preceding month.  R.R.O. 1990, Reg. 1033, s. 7 (4); O. Reg. 423/00, s. 2 (4). (4.1) On or before the 28th day of each month, every holder of a subsisting permit to manufacture tear tape shall deliver to the Minister a return in the form approved by the Minister with respect to all tear tapes manufactured in the immediately preceding month for use in marking cigarettes for sale, delivery or distribution in Ontario.  O. Reg. 35/04, s. 4 (2). (5) On or before the seventh day of each month, every dealer who sells, without collecting tax, cigarettes that are marked or stamped with an indicium, taxable cigars or taxable tobacco other than cigarettes or cigars, to a collector shall deliver to the Minister a return in the form approved by the Minister in duplicate with respect to the dealer’s sales of such tobacco products in the immediately preceding month.  R.R.O. 1990, Reg. 1033, s. 7 (5); O. Reg. 423/00, s. 2 (5). (6) On or before the seventh day of each month, every dealer who sells unmarked cigarettes to a collector shall deliver to the Minister a return in the form approved by the Minister in duplicate with respect to the dealer’s sales of such tobacco products in the immediately preceding month.  R.R.O. 1990, Reg. 1033, s. 7 (6); O. Reg. 423/00, s. 2 (6). (7) On or before the 28th day of each month, every holder of a wholesaler’s permit who is not a collector designated under subsection 4 (1) of the Act shall deliver a return in the form approved by the Minister with respect to all tobacco products acquired in Ontario in the immediately preceding month.  O. Reg. 135/01, s. 4 (2). (7.1) On or before the 28th day of each month, every holder of a wholesaler’s permit who is not a collector designated under subsection 4 (1) of the Act but is designated a collector under subsection 4 (1.3) of the Act shall deliver a return in the form approved by the Minister with respect to all tobacco products, other than cigars, acquired in Ontario in the immediately preceding month.  O. Reg. 135/01, s. 4 (2). (8) Every dealer shall deliver to the Minister, at least ten days prior to the delivery of tobacco in bulk to a person carrying on business outside Ontario, other than a retail dealer referred to in subsection 3 (5) of the Act or holding a permit issued by another province or territory that permits the retail dealer to sell tobacco in such province or territory, a return in the form approved by the Minister with respect to the tobacco to be delivered outside Ontario.  R.R.O. 1990, Reg. 1033, s. 7 (8); O. Reg. 423/00, s. 2 (8); O. Reg. 35/04, s. 4 (3). (9) On or before the twenty-eighth day following the month in which the tobacco in bulk was delivered to a person outside Ontario, every dealer shall deliver to the Minister a return in the form approved by the Minister accompanied by the supporting schedules, with respect to the tobacco delivered outside Ontario in the immediately preceding month.  R.R.O. 1990, Reg. 1033, s. 7 (9); O. Reg. 423/00, s. 2 (9). (10) On or before the twenty-eighth day of each month, every holder of an unmarked cigarette dealer’s permit shall deliver to the Minister a return in the form approved by the Minister accompanied by the supporting schedules, with respect to all unmarked cigarettes delivered within or outside Ontario in the immediately preceding month.  R.R.O. 1990, Reg. 1033, s. 7 (10); O. Reg. 423/00, s. 2 (10). (11) On or before the 28th day of each month, every interjurisdictional transporter shall deliver to the Minister a return in the form approved by the Minister with respect to all tobacco products transported into and out of Ontario in the immediately preceding month.  O. Reg. 35/04, s. 4 (4).