10. (1) On or before the 25th day of each month, every registered dyer shall deliver to the Minister a return in the form approved by the Minister with respect to the taxes collectable and payable by the registered dyer in the immediately preceding calendar month and with the return the registered dyer shall remit the tax collectable and the tax payable by the registered dyer for the period referred to in the return.  R.R.O. 1990, Reg. 464, s. 10 (1); O. Reg. 532/94, s. 12 (2); O. Reg. 276/00, s. 8 (1). (1.1) On or before the 25th day of each month, every person who is a collector or distributor but not a registered dyer shall, (a) deliver to the Minister a return in the form approved by the Minister with respect to the taxes collectable and payable by the person in the immediately preceding calendar month; and (b) remit, with the return, the tax collectable and the tax payable by the person for the period referred to in the return.  O. Reg. 37/04, s. 7 (1). (1.2) On or before the 25th day of each month, every registered importer shall deliver to the Minister a return in the form approved by the Minister with respect to the taxes collectable and payable by the registered importer in the immediately preceding calendar month, and with the return the registered importer shall remit the tax collectable and the tax payable by the registered importer for the period referred to in the return.  O. Reg. 532/94, s. 12 (1); O. Reg. 276/00, s. 8 (3). (2) On or before the 25th day following the last day of any calendar month in which a registered consumer purchased clear fuel without payment of tax as a result of the issuance of a fuel acquisition permit or at any other time as the Minister may require, the registered consumer shall deliver to the Minister a return in the form approved by the Minister with respect to the fuel so purchased and with the return the registered consumer shall remit the tax payable by the registered consumer under the Act that was not collected by the supplier.  R.R.O. 1990, Reg. 464, s. 10 (2); O. Reg. 276/00, s. 8 (4). (3) For the purposes of subsection 10 (1) of the Act, every manufacturer shall complete and deliver monthly returns in a form approved by the Minister containing the information described in clauses 9 (1.1) (a) to (d).  O. Reg. 37/04, s. 7 (2). (4) A manufacturer shall deliver a monthly return referred to in subsection (3) no later than the 25th day of the second month ending after the month to which the return relates.  O. Reg. 37/04, s. 7 (2). (5) On or before the 25th day of each month, every interjurisdictional carrier described in clause (b) of the definition of “interjurisdictional carrier” in section 1 of the Act shall deliver to the Minister a return in a form approved by the Minister with respect to the immediately preceding calendar month, together with the required tax payable.  O. Reg. 30/97, s. 3 (2). (6) Every registered dyer shall complete and deliver to the Minister, within 48 hours of the receipt by the registered dyer of dye, a dye stock receipt notice in the form approved by the Minister with respect to the dye so received.  R.R.O. 1990, Reg. 464, s. 10 (6); O. Reg. 532/94, s. 12 (2); O. Reg. 276/00, s. 8 (5). (7) Despite subsections (1), (1.1), (1.2), (2) and (5), 3.2 (2) and 6.2 (3), the Minister may at any time require a person who is a collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer to make a return covering such period and including such information as the Minister may specify and the person shall remit to the Minister with the return the tax collectable and payable by the person during that period.  O. Reg. 37/04, s. 7 (3). (8) Despite subsections (1), (1.1), (1.2), (2) and (5), 3.2 (2) and 6.2 (3), the Minister may, upon application in writing, authorize a collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer who closes his, her or its books at the end of periods that do not coincide with calendar months and that are no longer in duration than five weeks, to file the returns required by subsections (1), (1.1), (1.2), (2) and (5), 3.2 (2) and 6.2 (3) with respect to those periods.  O. Reg. 37/04, s. 7 (3). (9) If the Minister has, under subsection (8), authorized a person described in that subsection to file returns for periods other than calendar months, the person shall, on or before March 1 in each year subsequent to the authorization, provide the Minister with a schedule of the precise dates on which the person will end each of the periods during the 12 months commencing with the next following April 1.  O. Reg. 37/04, s. 7 (3). (10) Despite subsections (1), (1.1), (1.2) and (5), 3.2 (2) and 6.2 (3), the Minister may require any collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer to file the returns under the Act for periods longer than prescribed, but not exceeding 12 months in duration.  O. Reg. 37/04, s. 7 (3). (11) A collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer who is authorized under subsection (8) or required under subsection (10) to file returns for periods other than a calendar month shall file each return required by subsection (8) or (10), as the case may be, in the form provided by the Minister within 25 days after the close of each period and shall remit to the Minister, with the return, the tax collectable and payable during the period covered by the return.  O. Reg. 37/04, s. 7 (3). (12) A collector, distributor, registered importer, registered exporter, registered dyer, interjurisdictional carrier, interjurisdictional transporter or registered consumer who is required to file a return for an extended period under subsection (10) and fails to file the return within the time required under subsection (11) shall file all subsequent returns in accordance with subsection (1), (1.1), (1.2), (2), (5) or (8) or 3.2 (2) or 6.2 (3), as the case may be.  O. Reg. 37/04, s. 7 (3). (12.1) Every return filed by a distributor under this section shall set out, for the period covered by the return, (a) the quantity of waste obtained by the distributor; and (b) the quantity of waste, waste-derived fuel, reprocessed fuel and any other products that have been produced from the waste by the distributor at its facility.  O. Reg. 37/04, s. 7 (3). (13) A reference to an interjurisdictional carrier in subsections (7), (8), (9), (10), (11) and (12) applies only to a person who engages in the commercial transportation of goods or passengers inside and outside Ontario and operates for that purpose railway equipment on rails in connection with and as part of a public transportation system.  O. Reg. 30/97, s. 3 (3).