1.1 (1) Revoked:  O. Reg. 36/04, s. 3 (1). (2) Revoked:  O. Reg. 36/04, s. 3 (1). (3) On or before the 21st day of every month, every exporter shall deliver to the Minister a return in the form approved by the Minister, with supporting schedule, with respect to the gasoline or aviation fuel delivered outside Ontario in the immediately preceding calendar month.  O. Reg. 275/00, s. 2. (4) When gasoline or aviation fuel is exported out of Ontario to the United States using a motor vehicle or railway equipment, the return required under subsection (3) shall be supported by, (a) a photocopy of the front and back of the U. S. Customs Proforma Invoice prepared by a Canadian customs broker and stamped by the U. S. Customs Service; (b) U. S. Customs document Form 7533; (c) all petroleum loading tickets; (d) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on the gasoline or aviation fuel exported, if a refund is being applied for; (e) a copy of a properly completed straight bill of lading; (f) all export sales invoices issued by the exporter; and (g) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario.  O. Reg. 735/94, s. 1. (5) When gasoline in bulk or aviation fuel in bulk is exported out of Ontario to another province or territory using a motor vehicle or railway equipment, the return required under subsection (3) shall be supported by, (a) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on gasoline or aviation fuel exported, if a refund is being applied for; (b) a copy of a properly completed straight bill of lading; (c) all export sales invoices issued by the exporter; and (d) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario.  O. Reg. 735/94, s. 1. (6) When gasoline in bulk or aviation fuel in bulk is exported out of Ontario through a pipeline, the return required under subsection (3) shall be supported by, (a) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on the gasoline in bulk or aviation fuel in bulk exported, if a refund is being applied for; (b) a copy of the pipeline report showing the amount of gasoline or aviation fuel loaded into the pipeline and the location where the gasoline or aviation fuel left the pipeline; (c) all export sales invoices issued by the exporter; and (d) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario.  O. Reg. 735/94, s. 1. (7) When gasoline in bulk or aviation fuel in bulk is exported out of Ontario by a vessel, the return required under subsection (3) shall be supported by, (a) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on the gasoline or aviation fuel exported, if a refund is being applied for; (b) a copy of each survey report prepared when the gasoline or aviation fuel is loaded onto the vessel and when it is off-loaded at the delivery point; (c) all export sales invoices issued by the exporter; and (d) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario.  O. Reg. 735/94, s. 1. (8) Upon receipt of the return required under subsection (3) and the required evidence to prove delivery of product to a location outside Ontario, the Minister may refund the tax paid on product exported from Ontario.  O. Reg. 735/94, s. 1. (9) Despite subsection (8), the following rules apply to an exporter if the total amount of refunds that will be claimed by the exporter under this section for a calendar year does not exceed $500: 1. The exporter is not required to submit the required evidence under subsection (8) in support of the returns required under subsection (3) for any month in that calendar year. 2. The exporter shall retain the required evidence in support of each return for a month in that calendar year for a period of not less than seven years after the day the return is delivered to the Minister and shall produce the required evidence at any time during that period at the request of the Minister.  O. Reg. 36/04, s. 3 (2).