jswizzle3737/ontario_laws_and_regs huggingface dataset:
3.1 (1) This section applies if a refund in respect of a debt is made under section 3 and the applicant subsequently receives, (a) a payment from the debtor; or (b) a payment from another person in satisfaction of all or part of the debt.  O. Reg. 21/00, s. 1. (2) When the applicant receives a payment, the applicant shall pay to the Minister the portion of the payment that is determined by the Minister to have been paid to the applicant on account of tax payable under the Act.  O. Reg. 21/00, s. 1. (3) The payment to the applicant shall be allocated, for the purposes of this section, to the applicable sales of tobacco in the order of the dates of the applicable sales.  O. Reg. 21/00, s. 1.
4. Where an application for a refund under this Regulation, Regulation 1034 of the Revised Regulations of Ontario, 1990 (General), Regulation 1035 of the Revised Regulations of Ontario, 1990 (Refunds) or section 38 of the Act has been supported in whole or in part by one or more invoices on or in connection with which the applicant has misrepresented a material fact, the amount of the refund that may be made by the Minister in respect of the application shall be reduced by the greater of $5 or the amount of the refund claimed through the use of the invoice or invoices.  R.R.O. 1990, Reg. 1033, s. 4.
5. (1) For the purposes of subsection 2.1 (1) of the Act, every invoice shall contain or include, (a) the name and address of the vendor; (b) amounts described in paragraphs 1, 2 and 3 of subsection 2 (1.7) of the Act for each cigar purchased by a retail dealer; (c) the prescribed percentage as specified in section 1; (d) the amount of tax charged for each cigar; (e) the quantity of each cigar purchased by a retail dealer; and (f) the date of the purchase.  O. Reg. 135/01, s. 3. (2) For the purposes of subsection 2.1 (4) of the Act, every invoice shall show, (a) the name and address of the vendor; (b) the purchase price of each cigar on which tax was calculated; (c) the quantity of each cigar purchased; (d) the amount of tax charged for each cigar; and (e) the date of the purchase.  O. Reg. 135/01, s. 3.
6. For the purposes of clause 7.1 (5) (b) of the Act, every tear tape manufacturer shall maintain records accounting for the following: 1. The quantities of tear tape manufactured. 2. The quantities of tear tape sold. 3. The names and addresses of persons to whom tear tape is sold. 4. The dates of sales of tear tape. 5. The dates of shipment for sales of tear tape. 6. The reference numbers of all invoices issued on sales of tear tape.  O. Reg. 35/04, s. 3.