(4)  If the applicant is not a collector, the applicant may apply for a refund under this section in respect of an uncollectible debt by delivering to the Minister an application for the refund in a form acceptable to the Minister, together with all other information and documents that the Minister requires, including the following: 1. Copies of all invoices for the sale of fuel in respect of which the refund is claimed. 2. Proof satisfactory to the Minister that the amount claimed was remitted to the Minister under the Act or was paid over as required under the Act for remittance to the Minister. 3. A signed statement by the applicant certifying the amount of the debt and certifying that the applicant does not have any right to receive any payment in satisfaction of part or all of the debt from any person other than the debtor or the debtor’s representative. 4. Proof satisfactory to the Minister that all reasonable collection action has been taken to obtain payment of the debt, that the debt is unsecured, that the debt is uncollectible and that the applicant has written off the debt as uncollectible in accordance with generally accepted accounting principles. 5. If the debt is a receivership debt, a signed statement by the applicant certifying that the applicant has filed with the debtor’s receiver a claim in respect of the debt to which the refund relates. 6. If the debt is a bankruptcy debt, a copy of the applicant’s proof of claim in the bankruptcy in respect of the debt to which the application relates, proof satisfactory to the Minister that the proof of claim was not disallowed and proof satisfactory to the Minister that the applicant will not receive payment of the debt from the trustee in bankruptcy or other person. 7. If the debt is a bankruptcy debt or a receivership debt, an assignment to the Minister in a form satisfactory to the Minister of the portion of the debt equal to the amount of the refund claimed.  O. Reg. 64/99, s. 2. (5) If the applicant is not a collector, the applicant may apply for a refund under this section in respect of fuel that has been lost, destroyed, stolen or contaminated by delivering to the Minister an application for the refund in a form acceptable to the Minister, together with all other information and documents that the Minister requires, including the following: 1. A copy of any settlement by or written confirmation from an insurance company confirming settlement of any claim for the loss with respect to which the refund is being claimed. 2. A copy of any police report made with respect to the loss. 3. A copy of any fire marshal’s report made with respect to the cause of the loss. 4. Proof that the amount claimed was remitted to the Minister under the Act or was paid over in accordance with the Act for remittance to the Minister.  O. Reg. 64/99, s. 2. (5.1) Despite subsections (4) and (5), the following rules apply to an applicant that is not a collector if the total amount of refunds that will be claimed by the applicant under this section for a calendar year does not exceed $500: 1. The applicant is not required to submit the documents required to be submitted with the application under subsection (4) or (5), as the case may be. 2. The applicant shall retain the documents referred to in paragraph 1 for a period of not less than seven years after the day the application for the refund is made to the Minister and shall produce them at any time during that period at the request of the Minister.  O. Reg. 39/04, s. 1. (6) If the Minister is satisfied that an applicant, other than a collector, is entitled to a refund under this section, the Minister may pay the refund to the applicant.  O. Reg. 64/99, s. 2. (7) If the applicant under this section is a collector, the following rules apply: 1. The collector may deliver to the Minister an application for the refund in a form approved by the Minister and may then deduct and retain the amount of the refund from an amount that the collector would otherwise remit to the Minister under the Act. 2. The collector shall retain for subsequent verification by the Minister the material in connection with the refund application that would otherwise be required to be delivered to the Minister by an applicant under subsection (4) or (5) with an application for the refund. 3. If the Minister disallows all or part of the refund, the Minister shall cause to be served on the collector a statement of disallowance under section 13 of the Act.  The collector shall remit to the Minister the amount of the refund disallowed by the Minister, together with interest on the amount at the prescribed rate for the period during which the collector retained the amount.  The collector shall remit that amount with the next return or at any earlier time specified in the statement of disallowance, whether or not an objection to the disallowance is made or an appeal from the disallowance is taken.  O. Reg. 64/99, s. 2. (8)  For the purposes of paragraph 3 of subsection (7), “prescribed rate” means the rate prescribed by paragraph 3 of subsection 8 (1.1) of Regulation 465 of the Revised Regulations of Ontario, 1990 (Miscellaneous) made under the Act.  O. Reg. 64/99, s. 2.