jswizzle3737/ontario_laws_and_regs huggingface dataset:
1. (1) In this Regulation, “foreign licensee” means a person described in clause (a) of the definition of “interjurisdictional carrier” in section 1 of the Act who holds an IFTA licence issued by a base jurisdiction other than Ontario; “IFTA” means the International Fuel Tax Agreement which the Minister has joined pursuant to subsection 28.2 (2) of the Act and includes the Articles of Agreement, the Procedures Manual and the Audit Manual; “interjurisdictional vehicle” means a motor vehicle, other than a motor vehicle referred to in clause (b) or (c) of the definition of “interjurisdictional carrier” in section 1 of the Act or a recreational vehicle, operated by an interjurisdictional carrier that is, (a) powered by fuel as defined in section 1 of the Act, (b) used, designed or maintained for transportation of persons or property, and (i) has two axles and gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (ii) has three or more axles regardless of weight, or (iii) draws a trailer or trailers when the combined weight of the vehicle and the trailer or trailers exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight or registered gross vehicle weight, and (c) operated or expected to be operated both inside and outside Ontario during a registration year; “Ontario licensee” means a person described in clause (a) of the definition of “interjurisdictional carrier” in section 1 of the Act who holds an IFTA licence issued by Ontario; “Ontario trip registration certificate” means a registration certificate issued by the Minister under section 4.13 of the Act to an interjurisdictional carrier or the interjurisdictional carrier’s agent, with respect to an interjurisdictional vehicle operated by the interjurisdictional carrier for a single trip of the vehicle that is both inside and outside Ontario; “registration decal” means a registration decal as defined in section 1 of Ontario Regulation 22/97; “reprocessed fuel” means fuel that is produced from waste at a waste disposal site; “waste” means waste as defined in section 25 of the Environmental Protection Act; “waste-derived fuel” means waste-derived fuel as defined in section 1 of Regulation 347 of the Revised Regulations of Ontario, 1990, made under the Environmental Protection Act; “waste disposal site” means waste disposal site as defined in section 25 of the Environmental Protection Act.  R.R.O. 1990, Reg. 464, s. 1 (1); O. Reg. 296/94, s. 1; O. Reg. 532/94, s. 1; O. Reg. 141/96, s. 1; O. Reg. 30/97, s. 1; O. Reg. 37/04, s. 1 (1). (2) For the purposes of the definition of “special products” in subsection 1 (1) of the Act, reprocessed fuel is prescribed as a special product.  O. Reg. 37/04, s. 1 (2). (3) For the purposes of the definition of “facility” in subsection 1 (1) of the Act, the requirement is that the facility be the distributor’s waste disposal site at which the distributor is permitted to process waste under the Environmental Protection Act to produce reprocessed fuel.  O. Reg. 37/04, s. 1 (2). (4) Revoked:  O. Reg. 124/14, s. 1. (5)-(7) Revoked:  O. Reg. 325/97, s. 1 (1). (8)-(11) Revoked:  O. Reg. 556/99, s. 1.
1.1 Subject to section 6, no collector shall import fuel coloured at a dye-point in the Province of Quebec for sale in Ontario unless the collector, (a) has coloured the fuel in the Province of Quebec in accordance with this Regulation or in accordance with the requirements set forth in Division II of the Revised Regulations of Quebec, 1981, chapter T-1, r. 1; and (b) has entered into a Quebec Fuel Dyers Agreement in respect of each dye-point operated in the Province of Quebec and fully complies with its terms.  O. Reg. 732/91, s. 1; O. Reg. 37/04, s. 2.
2. (1) Fuel that is acquired to be consumed in the following manner is prescribed for the purposes of subsection 4.11 (2) of the Act: 1. In the operation of railway equipment on rails where the railway equipment is operated in connection with and as part of a public transportation system. 2. In the operation of railway maintenance equipment that is used only on rails for the maintenance of a public transportation system. 3. As a raw material to be wrought into or become part of goods for sale, provided that the fuel is not used to generate power in a motor vehicle. 4. In the curing of tobacco. 5. In the bench testing of an aircraft engine before installation of the engine on an aircraft. 6. In the testing of a motor vehicle engine before installation of the engine in a motor vehicle. 7. In the development and quality assurance testing of fuel.  R.R.O. 1990, Reg. 464, s. 2 (1); O. Reg. 532/94, s. 2 (1, 2); O. Reg. 141/96, s. 2 (1). (1.1) Bulk kerosene to be packaged in containers of not more than 25 litres each for resale to consumers for lighting, heating or cooking purposes, but not to generate power in a motor vehicle, is prescribed for the purposes of subsection 4.11 (2) of the Act.  O. Reg. 732/91, s. 2; O. Reg. 532/94, s. 2 (3). (1.2) Clear fuel purchased tax exempt under a fuel acquisition permit shall be used only for the purposes for which the permit was issued by the Minister.  O. Reg. 532/94, s. 2 (4). (2) Revoked:  O. Reg. 276/00, s. 1. (3) A fuel acquisition permit shall be in a form approved by the Minister.  O. Reg. 141/96, s. 2 (2). (4) A registered consumer who changes the name or nature of the consumer’s business, shall forthwith return the consumer’s fuel acquisition permit to the Minister and may apply for a new fuel acquisition permit in accordance with subsection (2).  R.R.O. 1990, Reg. 464, s. 2 (4). (5) Where a registered consumer ceases to carry on the business in respect of which a fuel acquisition permit has been issued, the registered consumer shall return the fuel acquisition permit to the Minister within fifteen days of ceasing to carry on the business.  R.R.O. 1990, Reg. 464, s. 2 (5). (6) Where a fuel acquisition permit is lost or destroyed, the registered consumer whose fuel acquisition permit is lost shall forthwith notify the Minister of the loss and may apply for a new fuel acquisition permit, in accordance with subsection (2).  R.R.O. 1990, Reg. 464, s. 2 (6). (7) A fuel acquisition permit is not transferable.  R.R.O. 1990, Reg. 464, s. 2 (7). (8) Where a registered consumer does not produce the consumer’s fuel acquisition permit for the inspection of a collector from whom the consumer purchases clear fuel at the time of the purchase of the fuel, the registered consumer shall pay the tax required to be paid under the Act as if the consumer were not a registered consumer.  R.R.O. 1990, Reg. 464, s. 2 (8).
3. (1) An interjurisdictional carrier described in clause (a) of the definition of “interjurisdictional carrier” in section 1 of the Act shall apply for an Ontario trip registration certificate before operating an interjurisdictional vehicle on a trip that includes travel both inside and outside Ontario.  O. Reg. 30/97, s. 2. (2) Subsection (1) does not apply to a foreign licensee or Ontario licensee unless the licensee is required to apply for an Ontario trip registration certificate under section 3 of Ontario Regulation 22/97.  O. Reg. 30/97, s. 2. (3) An Ontario trip registration certificate is valid only as set out in the certificate and is not transferrable between vehicles.  O. Reg. 30/97, s. 2. (4) Any application required to be made under this section may be made by the driver of the interjurisdictional vehicle as agent for the interjurisdictional carrier.  O. Reg. 30/97, s. 2. (5) For the purposes of subsection 4.16 (1) of the Act, a driver of an interjurisdictional vehicle who does not produce an Ontario trip registration certificate issued for the trip when required to do so under the Act contravenes subsection 4.13 (2) of the Act.  O. Reg. 30/97, s. 2. (6) Despite subsection (1), the Minister or a person authorized by the Minister may allow an Ontario trip registration certificate to be purchased after the interjurisdictional carrier has started a trip that includes travel both inside and outside Ontario if the lack of purchase was due to inadvertence.  O. Reg. 30/97, s. 2. (7) An Ontario licensee or a foreign licensee shall affix registration decals as required by the International Fuel Tax Agreement.  O. Reg. 30/97, s. 2.
3.1 (1) For the purposes of subsection 6 (1) of the Act, every invoice shall show, (a) the name and address of the vendor and of the purchaser; (b) the selling price per litre of the fuel; (c) the amount of tax charged; (d) the quantity of clear fuel sold; (e) the quantity of coloured fuel sold; (f) the date of the sale; and (g) the location where title to the fuel changed from the vendor to the purchaser of the fuel.  O. Reg. 532/94, s. 4. (2) Every collector designated under the Act who sells clear fuel exempt of tax shall deliver to the purchaser an invoice containing the following information in addition to the information required by subsection (1), (a) the collector’s registration number; (b) the fuel acquisition permit number under which the fuel was sold; or (c) the exporter’s certificate of registration number.  O. Reg. 532/94, s. 4. (3) For the purposes of subsection 6 (3) of the Act, every invoice shall show, (a) the name of the vendor; (b) the selling price of the fuel; (c) the amount of tax charged; (d) the quantity of clear fuel purchased; (e) the quantity of coloured fuel purchased; and (f) the date of the sale.  O. Reg. 532/94, s. 4.
3.2 (1) For the purposes of subsection 8 (5) of the Act, a uniform manifest form shall be in the form approved by the Minister.  O. Reg. 276/00, s. 2. (2) On or before the 25th day of each month, every registered interjurisdictional transporter shall deliver to the Minister, with respect to the preceding calendar month, a return in the form approved by the Minister.  O. Reg. 276/00, s. 2.
4. Revoked:  O. Reg. 141/96, s. 4.
4.1 (1) A person wishing to be designated a collector under subsection 3 (1) of the Act or registered as a dyer under subsection 4.17 (2) of the Act shall complete an application in the form approved by the Minister.  O. Reg. 276/00, s. 3. (2) A registered dyer who is a distributor shall not colour any fuel that is not reprocessed fuel produced at its own facility.  O. Reg. 37/04, s. 3.
6. (1) Where an importer intends to import and colour clear fuel in Ontario, the importer shall notify the Minister of the intention to import and colour the fuel at least forty-eight hours before the fuel is brought into Ontario.  R.R.O. 1990, Reg. 464, s. 6 (1). (2) Imported clear fuel that is to be coloured in Ontario shall be coloured upon entry into Ontario at a point of entry for fuel permitted by Revenue Canada, Customs and Excise.  R.R.O. 1990, Reg. 464, s. 6 (2). (3) At least twenty-four hours before imported clear fuel is to be coloured, the importer shall notify the Minister of, (a) the date and time of the importation into Ontario of the fuel that is to be coloured; (b) the location where the fuel is to be coloured; and (c) the quantity of fuel to be coloured.  R.R.O. 1990, Reg. 464, s. 6 (3). (4) Imported clear fuel shall be coloured only by, (a) a person authorized by the Minister; or (b) where the importer wishes to colour the fuel, the importer under the supervision of a person authorized by the Minister.  R.R.O. 1990, Reg. 464, s. 6 (4). (5) The importer shall reimburse the Minister for all costs incurred by the Minister in colouring or supervising the colouration of the imported clear fuel.  R.R.O. 1990, Reg. 464, s. 6 (5). (6) Imported clear fuel that is not coloured in accordance with this section shall be deemed to be clear fuel and the importer shall collect and remit the tax collectable and payable on such fuel under the Act.  R.R.O. 1990, Reg. 464, s. 6 (6).
6.1 A person who owns or operates any equipment used to colour, store, transport or deliver coloured fuel shall affix identifying labels to it in the form approved by the Minister identifying the fuel as dyed fuel and identifying the product type, or specifying the fuel as coloured fuel and specifying any restrictions on the use of the fuel.  O. Reg. 276/00, s. 5.
7. (1) Every registered dyer shall, (a) store the dye used by the registered dyer in a secure location and in accordance with the Fire Protection and Prevention Act, 1997 and the regulations thereunder; (b) colour fuel using the specifications established by the Minister for the proportion of dye to fuel; and (c) maintain records related to the receipt, inventories and use of dye.  R.R.O. 1990, Reg. 464, s. 7 (1); O. Reg. 532/94, s. 9 (1); O. Reg. 556/99, s. 3 (1); O. Reg. 532/07, s. 1. (2) If a registered dyer possesses or controls any coloured fuel in which the proportion of dye to fuel is less than the proportion established by the Minister, any person authorized to take samples of fuel under clause 18 (1) (e) of the Act may require the registered dyer to colour that fuel either through the use of equipment described in subsection 5 (1) or manually as the person requiring the colouring directs and the registered dyer shall colour the fuel in compliance with that direction under the supervision of the person making that direction.  R.R.O. 1990, Reg. 464, s. 7 (2); O. Reg. 532/94, s. 9 (1); O. Reg. 556/99, s. 3 (2). (3) A dyer’s registration may be cancelled by the Minister at the end of any 12-month period during which the dyer’s total sales of coloured fuel from all dye-points owned or operated by the dyer are less than 51 per cent of the dyer’s total sales of coloured fuel.  O. Reg. 532/94, s. 9 (2).
8. (1) For the purposes of subsections 3.1 (1) and 4.3 (1) of the Act, every registered importer, collector or distributor shall collect, (a) from every wholesaler or retail dealer to whom the importer, collector or distributor sells fuel, at the time of the sale, an amount as security equal to the tax imposed by the Act; and (b) from every purchaser to whom the importer, collector or distributor sells fuel, at the time of the sale, the tax payable under the Act.  O. Reg. 37/04, s. 5 (1). (2) For the purposes of subsection 10 (1) of the Act, every importer who is a registered importer shall remit the tax and security collected under subsection (1) and the tax payable by the importer under section 2 of the Act in accordance with subsection 10 (1.2).  O. Reg. 532/94, s. 10 (2). (3) Every importer who is not a registered importer shall, on or before the 25th day of the month following the month in which the fuel was imported into or received in Ontario, deliver to the Minister a return in the form approved by the Minister together with, (a) the tax and security collectable and payable by the importer in respect of the sales of fuel under subsection (1); and (b) the tax payable by the importer under section 2 of the Act.  O. Reg. 532/94, s. 10 (2); O. Reg. 276/00, s. 7 (1). (4) The return required under subsection (3) shall set out the quantity of coloured fuel and clear fuel imported into Ontario by the importer, the name and address of the person from whom the coloured fuel and the clear fuel was purchased and the date of each purchase.  R.R.O. 1990, Reg. 464, s. 8 (4). (5) An importer who has complied with subsection 11 (7) of the Act may deduct from remittances required under subsection (3), all amounts paid under subsection 11 (8) of the Act in respect of fuel imported during the previous month.  R.R.O. 1990, Reg. 464, s. 8 (5). (6) For the purposes of subsection 11 (9) of the Act, every importer who imports fuel into Ontario from outside Canada shall deliver a return in the form approved by the Minister to the Minister, or to a person authorized by the Minister, at the time of entry into Ontario of each shipment of fuel.  R.R.O. 1990, Reg. 464, s. 8 (6); O. Reg. 276/00, s. 7 (2); O. Reg. 37/04, s. 5 (2). (7) The return required under subsection (6) shall set out the quantity of clear fuel and coloured fuel imported into Ontario, the name and address of the consignee and the name of the person transporting the fuel.  R.R.O. 1990, Reg. 464, s. 8 (7); O. Reg. 37/04, s. 5 (3).
11. (1) A notice of assessment referred to in section 13 of the Act shall be in the form approved by the Minister.  R.R.O. 1990, Reg. 464, s. 11 (1); O. Reg. 276/00, s. 9 (1). (2)-(6) Revoked:  O. Reg. 276/00, s. 9 (2).
12. (1) For the purposes of subsection 13 (4.2) of the Act, (a) the prescribed threshold for an unverifiable loss is 0.125 per cent; (b) the amount of a person’s unverifiable losses of fuel is the amount by which the person’s available inventory exceeds the amount of fuel that it verifies to have been sold, lost, destroyed, stolen, contaminated, consumed or distributed; and (c) a person has excess unverifiable losses to the extent the person’s unverifiable losses of fuel for a period of 36 continuous months exceed 0.125 per cent of the person’s available inventory of fuel for that period.  O. Reg. 37/04, s. 8. (2) For the purposes of subsection (1), a person’s available inventory of fuel for a period of 36 months is calculated using the formula, A + B – C in which, “A” is the amount of the person’s opening inventory of fuel at the beginning of the period, “B” is the amount of fuel produced, received or purchased by the person during the period, and “C” is the amount of the person’s closing inventory of fuel at the end of the period. O. Reg. 37/04, s. 8.
14. The following types of documents are prescribed for the purposes of paragraph 3 of subsection 5.1 (2) of the Act and paragraph 4 of subsection 5.1 (3) of the Act: 1. Vehicle permits. 2. International Registration Plan Cab Cards and plates, or trip or temporary permits issued by Ontario for Ontario travel. 3. International Fuel Tax Agreement licences and decals, or trip or temporary permits issued under the International Fuel Tax Agreement. 4. Insurance cards for the motor vehicle and the operator of the motor vehicle. 5. Driver daily logs. 6. Bills of Lading and Manifest Forms. 7. International border crossing receipts and customs forms.  O. Reg. 363/05, s. 1. Table Revoked:  O. Reg. 556/99, s. 6. Forms 1-3 Revoked:  O. Reg. 141/96, s. 7. Forms 4-6 Revoked:  O. Reg. 276/00, s. 12. Form 7 Revoked:  O. Reg. 141/96, s. 7. Forms 8, 8A Revoked:  O. Reg. 276/00, s. 12. Forms 9-11 Revoked:  O. Reg. 276/00, s. 12. Form 12 Revoked:  O. Reg. 30/97, s. 5. Forms 13-22 Revoked:  O. Reg. 276/00, s. 12. Forms 23-25 Revoked:  O. Reg. 532/94, s. 15. Forms 26-32 Revoked:  O. Reg. 276/00, s. 12.