jswizzle3737/ontario_laws_and_regs huggingface dataset:
1., 2. Revoked:  O. Reg. 320/97, s. 1. Allowance to Retailers
Allowance to Retailers
 3. (1) A person who applies to the Minister and, (a)  is not a collector but is licensed under the Technical Standards and Safety Act, 2000; or (b)  is an employee of a collector who by reason of an agreement between the employee and the collector is held responsible for and must pay the collector for all losses and shortages incurred with respect to gasoline delivered to the person and sold by the person for the account of the collector, and collects and pays over the tax under the Act may be paid a refund of 0.21 per cent of the amount by which the amount of tax paid by the person to the supplier of the person on gasoline sold by the person at retail exceeds any amount of tax with respect to which the person is or was or will be entitled to make an application for refund under any other section of the Act or regulations.  R.R.O. 1990, Reg. 533, s. 3 (1); O. Reg. 57/09, s. 1; O. Reg. 102/19, s. 1. (2) A person shall make an application for a refund under subsection (1) in the form approved by the Minister and shall submit with the application properly receipted invoices covering the gasoline in respect of which the refund is claimed and any other information or documentation that may be specified by the Minister.  O. Reg. 320/97, s. 6. (2.1) Despite subsection (2), the following rules apply to a person if the total amount of refunds that will be claimed by the person under this section for a calendar year does not exceed $500: 1.  The person is not required to submit the properly receipted invoices under subsection (2) covering the gasoline in respect of which the refund is claimed. 2.  The person shall retain the invoices described 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. 38/04, s. 1. (3) No refund shall be paid if the tax has been paid more than four years before the date on which the application for refund is mailed or delivered to the Minister.  R.R.O. 1990, Reg. 533, s. 3 (3); O. Reg. 623/99, s. 1. (4) Each invoice submitted in support of an application under subsection (1) shall clearly show the date upon which the tax was paid in respect of the gasoline and the quantity of such gasoline, and no refund shall be paid in respect of an invoice or invoices on or in connection with which the applicant has misrepresented any material fact.  R.R.O. 1990, Reg. 533, s. 3 (4). (5) Where an application for a refund under subsection (1) is supported in whole or in part by an invoice or invoices on or in connection with which the applicant has misrepresented a material fact, the amount of the refund that may be granted by the Minister in respect of the application shall be reduced by the greater of $5 or 200 per cent of the amount of the refund claimed in respect of the invoice or invoices on or in connection with which such misrepresentation is made.  R.R.O. 1990, Reg. 533, s. 3 (5). Uncollectable Accounts
Uncollectable Accounts
 5. (1) This section applies if a refund in respect of a debt is made under section 4 and the applicant subsequently receives, (a)  a payment from the debtor; or (b)  a payment from another person in satisfaction of all or part of the debt.  O. Reg. 65/99, s. 1. (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. 65/99, s. 1. (3) The payment to the applicant shall be allocated, for the purposes of this section, to the applicable sales of taxable product in the order of the dates of the applicable sales.  O. Reg. 65/99, s. 1.
Uncollectable Accounts
 6., 7. Revoked:  O. Reg. 320/97, s. 3. Rates of Interest
Rates of Interest
 8. (1) In this section, “adjustment date” means January 1, April 1, July 1 or October 1; (“date de rajustement”) “average prime rate”, on a particular date, means the mean, rounded to the nearest whole percentage point, of the annual rates of interest announced by each of the Royal Bank of Canada, The Bank of Nova Scotia, the Canadian Imperial Bank of Commerce, the Bank of Montreal and The Toronto-Dominion Bank to be its prime or reference rate of interest in effect on that date for determining interest rates on Canadian dollar commercial loans by that bank in Canada. (“taux préférentiel moyen”) O. Reg. 320/97, s. 5. (2) For the purposes of the Act, the prescribed rates of interest shall be determined in accordance with the following rules: 1.  A base rate of interest shall be determined for January 1, 1997 and for each adjustment date after January 1, 1997 and shall be equal to the average prime rate on, i.  October 15 of the previous year, if the adjustment date is January 1, ii.  January 15 of the same year, if the adjustment date is April 1, iii.  April 15 of the same year, if the adjustment date is July 1, and iv.  July 15 of the same year, if the adjustment date is October 1. 2.  The base rate of interest in effect on a particular date shall be, i.  the base rate for the particular date, if the particular date is an adjustment date, and ii.  the base rate for the last adjustment date before the particular date, otherwise. 3.  The prescribed rate of interest payable by a person under the Act in respect of a particular day shall be an annual interest rate that is three percentage points higher than the base rate of interest in effect on that day. 4.  The prescribed rate of interest to be paid or allowed by the Minister to a person under the Act, in respect of a particular day before July 1, 2006, shall be an annual interest rate that is two percentage points lower than the base rate of interest in effect for that day. 4.1  The prescribed rate of interest to be paid or allowed by the Minister to a person under the Act, in respect of a particular day after June 30, 2006, shall be an annual interest rate that is three percentage points lower than the base rate of interest in effect for that day. 5.  For an overpayment that results from a decision of the Minister or a court on an objection to, or an appeal from, an assessment or a statement of disallowance, the prescribed rate of interest to be paid or allowed by the Minister in respect of a particular day after December 31, 1998 is the base rate of interest in effect for that day.  O. Reg. 320/97, s. 5; O. Reg. 452/99, s. 1; O. Reg. 221/06, s. 1. Persons Exempt
Persons Exempt
 9. (1) The following classes of persons are exempt from payment of the tax imposed by the Act: 1.  Those persons serving in or employed by a diplomatic or consular mission, high commission or trade commission, their spouses and families as authorized by Global Affairs Canada if such persons are not Canadian citizens or “permanent residents” of Canada as defined in the Immigration and Refugee Protection Act
(Canada) and if such persons are assigned to duty from the state they represent and are not engaged locally by the mission or commission. 2.  Members of the armed forces of a country other than Canada with respect to gasoline or aviation fuel intended for use exclusively in the service vehicles, aircraft or vessels of a visiting force as defined in the Visiting Forces Act
(Canada) when such gasoline or aviation fuel is exempt from taxation under section 26 of that Act and regulations made thereunder. 3.  Indians, bands, band-empowered entities and Tribal Councils with respect to the purchase of gasoline, aviation fuel or propane on a reserve for their exclusive use and with respect to the purchase of gasoline, aviation fuel or propane not on a reserve when the retailer delivers it to the reserve for their exclusive use. In the case of a band-empowered entity or a Tribal Council that is a corporation, the use of the gasoline, aviation fuel or propane must relate to the provision of non-commercial programs designed to benefit or assist band members. For the purposes of this paragraph “band”, “band-empowered entity”, “Indian”, “reserve” and “Tribal Council” have the meaning set out in section 9.1. R.R.O. 1990, Reg. 533, s. 9; O. Reg. 66/99, s. 1; O. Reg. 92/00, s. 1 (1); O. Reg. 313/05, s. 1 (1); O. Reg. 102/19, s. 3; O. Reg. 103/19, s. 1. (2) In subsection (1), “spouse” has the meaning given to that expression by section 29 of the Family Law Act.  O. Reg. 92/00, s. 1 (2); O. Reg. 313/05, s. 1 (2). Certificate of Exemption
Certificate of Exemption
 9.1 In this section and in sections 9.2 and 9.3, “band” means a band within the meaning of the Indian Act (Canada); (“bande”) “band-empowered entity” means a corporation or entity that is located on a reserve and is owned or controlled by a band, a Tribal Council or a group of bands other than a Tribal Council; (“entité mandatée par une bande”) “fuel” means gasoline, aviation fuel or propane but not fuel as defined in the Fuel Tax Act; (“carburant”) “Indian” means an Indian within the meaning of the Indian Act (Canada); (“Indien”) “reserve” means a reserve as defined in the Indian Act (Canada) or an Indian Settlement located on Crown land, the Indian inhabitants of which are treated by the Department of Indian Affairs and Northern Development (Canada) in the same manner as Indians residing on a reserve as defined under the Indian Act (Canada); (“réserve”) “Tribal Council” means a corporation or entity that provides advisory or program services to a group of bands with a common interest. (“conseil tribal”) O. Reg. 66/99, s. 2; O. Reg. 103/19, s. 2.
Certificate of Exemption
 9.2 (1) A band, band-empowered entity or Tribal Council may apply to the Minister for a certificate that permits the purchase of fuel, exempt from tax imposed by the Act, for their exclusive use. O. Reg. 103/19, s. 3. (2) An application under subsection (1) shall be in the form approved by the Minister and accompanied by the supporting documents necessary to verify the eligibility of the applicant to purchase fuel exempt from the tax imposed by the Act. O. Reg. 103/19, s. 3. (3) Upon receiving a completed application and supporting documents necessary to verify the eligibility of the applicant, the Minister shall issue any number of certificates of exemption to the band, band-empowered entity or Tribal Council. O. Reg. 103/19, s. 3. (4) When purchasing fuel exempt from the tax imposed by the Act on behalf of a band, band-empowered entity or Tribal Council or for a vehicle owned by a band, band-empowered entity or Tribal Council, an individual shall present to the retailer a certificate of exemption issued by the Minister to the band, band-empowered entity or Tribal Council. O. Reg. 103/19, s. 3. (5) A certificate of exemption shall not be left with a retailer or with any other person unless the person is authorized to purchase fuel for the band, band-empowered entity or the Tribal Council to whom the certificate was issued. O. Reg. 103/19, s. 3. (6) When purchasing fuel exempt from the tax imposed by the Act for their exclusive use, an individual who is an Indian shall present to the retailer the individual’s Federal Certificate of Indian Status Card, Secure Certificate of Indian Status Card, Temporary Confirmation of Registration Document or other similar document issued by the Government of Canada. O. Reg. 103/19, s. 3. (7) If requested by an employee of the Ministry, an Indian who has purchased fuel exempt from the tax imposed by the Act or a band, band-empowered entity or Tribal Council, on whose behalf fuel has been purchased exempt from the tax imposed by the Act, shall provide the employee with such information as the employee may require in order to verify that the purchase of fuel is exempt from the tax. O. Reg. 103/19, s. 3.
Products Excluded
 10. (1) The following products are excluded from the Act: 1.  Distillate. 2.  The products commonly known as diesel fuel, furnace oil, stove oil and bunker fuel. 3.  Any product that is a solvent, naphtha or thinner that is obtained from a petroleum origin or from the destructive distillation of coal, wood or wood products, or is produced by fermentation or by synthetic chemical reaction. 4.  Any product that is a compound or blend comprised wholly of two or more of the products mentioned in paragraph 3. 5.  Kerosene certified by the vendor on the invoice as meeting the standard for type 1-K Kerosene specified by the ASTM International.  R.R.O. 1990, Reg. 533, s. 10; O. Reg. 102/19, s. 4. (2) Despite subsection (1), ethanol that is or is intended to be mixed or combined with a gas or liquid that is gasoline under the Act is not excluded from the Act.  O. Reg. 132/07, s. 1.
Products Excluded
 11. Revoked: O. Reg. 80/23, s. 1.   Français