jswizzle3737/ontario_laws_and_regs huggingface dataset:
1. In this Regulation, “applicant” means a collector, importer, wholesaler or retail dealer who applies for a refund under this Regulation; “bankruptcy debt” means a debt incurred by a person who subsequently becomes a bankrupt within the meaning of the Bankruptcy and Insolvency Act (Canada); “debt” means the portion of the sale price of fuel that remains unpaid and owing to an applicant; “designated time limit” means, in respect of an application for a refund under this section, within four years after, (a) the last day of the applicant’s fiscal year in which the applicant wrote off the debt as an uncollectible account, if the refund relates to a debt other than a bankruptcy debt or a receivership debt, (b) the date of filing of the applicant’s claim with the debtor’s trustee in bankruptcy or receiver, as the case may be, if the refund relates to a bankruptcy debt or a receivership debt, or (c) the date of the loss, destruction, theft or contamination of the fuel, if the refund relates to fuel that was lost, destroyed, stolen or contaminated; “receiver” includes a receiver and manager; “receivership debt” means a debt owed by a debtor who is in receivership and whose property is under the control of a receiver; “sale price” includes, in respect of the sale of fuel, the amount on account of the tax under the Act in respect of the fuel.  R.R.O. 1990, Reg. 466, s. 1; O. Reg. 321/97, ss. 1, 4; O. Reg. 64/99, s. 1.
3. (1) This section applies if a refund in respect of a debt is made under section 2 and the applicant subsequently receives, (a) a payment from the debtor; or b) a payment in satisfaction of all or part of the debt.  O. Reg. 64/99, s. 2. (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. 64/99, s. 2. (3) The payment to the applicant shall be allocated, for the purposes of this section, to the applicable sales of fuel in the order of the dates of the applicable sales.  O. Reg. 64/99, s. 2.