Certificate of Exemption
 9.3 (1) Every retailer located on a reserve and every retailer not located on a reserve who intends to sell or deliver fuel, exempt from tax, as referred to in paragraph 3 of subsection 9 (1) shall apply for authorization to sell fuel without collecting tax on it.  O. Reg. 66/99, s. 2; O. Reg. 103/19, s. 4 (1). (2) The application must be made in a form approved by the Minister.  O. Reg. 66/99, s. 2. (3) Upon receiving the completed application, the Minister may authorize the retailer, in writing, to sell or deliver fuel, exempt from tax, as referred to in paragraph 3 of subsection 9 (1).  O. Reg. 66/99, s. 2; O. Reg. 103/19, s. 4 (2). (4) The Minister is not required to give an authorization to a retailer who fails to satisfy the Minister of the retailer’s ability to comply with the Act, the regulations and the requirements established by the Minister for the effective administration of the exemption described in paragraph 3 of section 9.  O. Reg. 66/99, s. 2. (5) The Minister may cancel or suspend a retailer’s authorization if the retailer contravenes the Act or regulations, permits another person to contravene the Act or regulations or fails to comply with the terms of the authorization.  O. Reg. 66/99, s. 2. (6) Section 7 of the Act applies, with necessary modifications, if the Minister proposes to cancel or suspend a retailer’s authorization.  O. Reg. 66/99, s. 2. (7) Before a retailer sells or delivers fuel for which the purchaser provided a certificate of exemption, the retailer shall complete and sign a form approved by the Minister respecting the sale of the fuel. O. Reg. 103/19, s. 4 (3). (8) Revoked: O. Reg. 103/19, s. 4 (4). (9) The retailer shall not, (a)  retain a certificate of exemption; or (b)  use the information set out in a certificate of exemption or a document mentioned in subsection 9.2 (6) other than for the purpose of determining whether a purchase is exempt from the tax imposed by the Act. O. Reg. 103/19, s. 4 (5). (10) At the request of the Minister, a retailer shall obtain from a purchaser such information as the Minister may specify about future sales or deliveries of fuel by the retailer to the purchaser.  O. Reg. 66/99, s. 2. (11) A retailer applying for a refund under section 28 or 28.1 of the Act in respect of a sale referred to in subsection (7) shall submit to the Minister, in the manner specified by the Minister, the form completed in accordance with that subsection in order to permit the Minister to verify that the sale of the fuel is exempt from tax. O. Reg. 103/19, s. 4 (6). (11.1) Despite subsection (11), the following rules apply to a retailer if the total amount of refunds that will be claimed by the retailer under section 28 or 28.1 of the Act for a calendar year does not exceed $500: 1.  The retailer is not required to submit the form referred to in subsection (7) to verify the sale of the fuel with the application for refund. 2.  The retailer shall retain the form referred to in subsection (7) 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. 38/04, s. 3; O. Reg. 103/19, s. 4 (7). (12) The Minister may disallow a retailer’s application for a refund under section 28 or 28.1 of the Act in respect of a sale referred to in subsection (7) or may assess the retailer under subsection 11 (12) of the Act if the form submitted by the retailer fails to establish the retailer’s entitlement to a refund. O. Reg. 103/19, s. 4 (8). Products Excluded