jswizzle3737/ontario_laws_and_regs huggingface dataset:
1.1.1 (1) For the purposes of subsection 8 (2) of the Act, every manufacturer shall complete and deliver monthly returns in a form approved by the Minister containing the information described in clauses 5 (1.1) (a) to (d).  O. Reg. 36/04, s. 2. (2) A manufacturer shall deliver a monthly return referred to in subsection (1) no later than the 21st day of the second month ending after the month to which the return relates.  O. Reg. 36/04, s. 2.
1.2 On or before the 21st day of each month, every registered interjurisdictional transporter shall deliver to the Minister a return in the form approved by the Minister, with respect to the calendar month immediately preceding.  O. Reg. 275/00, s. 3.
1.3 (1) For the purposes of subsection 15 (3) of the Act, every invoice shall show, (a) the name and address of the vendor and of the purchaser; (b) the selling price per litre of the gasoline; (c) the amount of tax charged; (d) the quantity of gasoline sold; (e) the date of the sale; and (f) the location where title to the gasoline changed from the vendor to the purchaser of the gasoline.  O. Reg. 735/94, s. 1. (2) Every collector designated under the Act who sells gasoline, aviation fuel or propane exempt of tax shall deliver to the purchaser an invoice showing, in addition to the information required under subsection (1), (a) the collector’s registration number; or (b) the exporter’s certificate of registration number.  O. Reg. 735/94, s. 1. (3) For the purposes of subsection 15 (6) of the Act, every invoice shall show, (a) the name of the vendor; (b) the selling price of the gasoline, aviation fuel or propane; (c) the amount of tax charged; (d) the quantity of gasoline, aviation fuel or propane purchased; and (e) the date of the sale.  O. Reg. 735/94, s. 1.
2. (1) A refund of tax may be made to a person who paid the tax where the person applies for the refund in a form provided by the Minister and, (a) the tax was paid by the person in respect of a product that is excluded by regulation from the application of the Act; or (b) the person is exempt under the regulations from the payment of tax under the Act.  R.R.O. 1990, Reg. 534, s. 2 (1). (2) No refund of tax shall be made under subsection (1) where the tax was paid more than four years before the date on which the application for a refund is mailed or delivered to the Minister.  R.R.O. 1990, Reg. 534, s. 2 (2); O. Reg. 557/99, s. 1.
4. (1) The Minister may, upon application from a purchaser made within four years from the date on which the tax is paid, refund the tax paid on aviation fuel where the aviation fuel is delivered directly to the fuel tanks of an aircraft making a technical stop at Ottawa International Airport for the sole purpose of refuelling.  R.R.O. 1990, Reg. 534, s. 4 (1); O. Reg. 557/99, s. 3. (2) No refund of tax shall be made with respect to the fuel delivered to an aircraft that is not, at the time of making the stop, on a transoceanic flight entitling the aircraft to make the stop.  R.R.O. 1990, Reg. 534, s. 4 (2). (3) An application for a refund of tax referred to in subsection (1) shall be in a form provided by the Minister and shall be accompanied by invoices relating to the aviation fuel with respect to which the refund is claimed and by information that clearly sets out whether or not the aircraft was making a technical stop under the conditions set out in subsection (1).  R.R.O. 1990, Reg. 534, s. 4 (3). (3.1) Despite subsection (3), the following rules apply to an applicant 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 invoices covering the purchase of the aviation fuel in respect of which an application for refund is made. 2. The applicant shall retain the invoices referred to in paragraph 1 for a period of not less than seven years after the day the application is made to the Minister and shall produce the invoices at any time during that period at the request of the Minister.  O. Reg. 36/04, s. 5.
5. (1) For the purposes of subsection 15 (1) of the Act, every importer, collector, exporter, interjurisdictional transporter, wholesaler and retailer shall maintain a record of, (a) the quantities of gasoline, aviation fuel and propane imported, purchased or otherwise received from suppliers or the person’s own production; (b) the quantities of gasoline, aviation fuel and propane sold, delivered, exported consumed or transferred by the person including sales and deliveries to other collectors, importers, wholesalers, retailers and purchasers; (c) the person’s inventory of gasoline, aviation fuel and propane; and (d) the tax collectable and payable.  O. Reg. 735/94, s. 2; O. Reg. 557/99, s. 4. (1.1) For the purposes of subsection 15 (1) of the Act, every manufacturer shall maintain a record of, (a) the quantities of gasoline, aviation fuel and propane produced by the manufacturer for its own distribution or for distribution to another person; (b) the quantities of gasoline, aviation fuel and propane sold, delivered, exported, consumed or transferred into a fuel tank by the manufacturer; (c) the quantities of products, other than gasoline, aviation fuel and propane that are produced by the manufacturer that are required to be reported by the manufacturer on its monthly returns; and (d) the manufacturer’s inventory of gasoline, aviation fuel and propane.  O. Reg. 36/04, s. 6 (1). (2) The records and all invoices, books of account and other related documents maintained in accordance with subsection (1) or (1.1) shall be retained for at least seven years from the making of the record, invoice or document or the last entry in the book of account.  O. Reg. 735/94, s. 2; O. Reg. 36/04, s. 6 (2).
6. (1) Every applicant for a refund of tax paid shall keep records and books of account in such form and containing such information as will enable an accurate determination to be made of the amount refundable to the applicant.  R.R.O. 1990, Reg. 534, s. 6 (1). (2) The records, invoices, books of account and other documents required to be kept by every wholesaler or retailer under subsection 15 (1) of the Act and section 5 of this Regulation and documents required to be kept under subsection (1) need not be maintained where, (a) the records, invoices, books of account or other documents to be destroyed relate to a period for which all returns required under the Act and regulations have been filed and for which all taxes assessed under the Act or the regulations have been paid; (b) the records, invoices, books of account or other documents to be destroyed relate to a period for which there is no outstanding dispute between the person retaining the records, invoices, books of account or other documents and the Minister with regard to any tax payable or to be remitted by the person; (c) the time limit for filing a notice of objection to any assessment or statement of disallowance for the period referred to in clause (b) has expired without the filing of the notice of objection; (d) no demand of the Minister for the production of the records, invoices, books of account or other documents that are to be destroyed has been made that remains unsatisfied; (e) no written notice from the Minister has been given to the wholesaler or retailer requiring the retention of the records, invoices, books of account or other documents that are to be destroyed; and (f) a period of seven years has expired since the end of the calendar year to which the records, invoices, books of account or other documents relate.  R.R.O. 1990, Reg. 534, s. 6 (2); O. Reg. 735/94, s. 3.
7. (1) The return made by a person under subsection 1 (9) must be made in the form and manner approved by the Minister.  O. Reg. 275/00, s. 5. (2) The return made by a person under subsection 1 (10) must be made in the form and manner approved by the Minister.  O. Reg. 275/00, s. 5. (3) A person wishing to be a designated collector under subsection 3 (1) of the Act shall make application in the form and manner approved by the Minister.  O. Reg. 275/00, s. 5. (4) Every person registered under the Act who enters into a written agreement to have another person act as his, her or its agent for the purposes of preparing and delivering to the Minister returns required by the Act shall provide a written authorization for the agent in the form approved by the Minister.  O. Reg. 275/00, s. 5.
8. (1) In this section, “foreign licensee” means an interjurisdictional carrier who holds an IFTA
licence issued by a base jurisdiction other than Ontario; “IFTA” means the International Fuel Tax Agreement which the Minister has joined pursuant to subsection 34 (3) of the Act and includes the Articles of Agreement, the Procedures Manual and the Audit Manual; “Ontario licensee” means an interjurisdictional carrier who holds an IFTA licence issued by Ontario; “registration decal” means a registration decal as defined in section 1 of Ontario Regulation 24/97.  O. Reg. 31/97, s. 2. (2) An interjurisdictional carrier shall apply for an Ontario trip registration certificate before operating a qualified motor vehicle on a trip that includes travel both inside and outside Ontario.  O. Reg. 31/97, s. 2. (3) Subsection (2) does not apply to a foreign licensee or Ontario licensee unless the licensee is required to apply for an Ontario trip registration certificate under section 3 of Ontario Regulation 24/97.  O. Reg. 31/97, s. 2. (4) An Ontario trip registration certificate is valid only as set out in the certificate and is not transferrable between vehicles.  O. Reg. 31/97, s. 2. (5) Any application required to be made under this section may be made by the driver of the qualified motor vehicle as agent for the interjurisdictional carrier.  O. Reg. 31/97, s. 2. (6) For the purposes of subsection 4.13 (1) of the Act, a driver of a qualified motor vehicle who does not produce an Ontario trip registration certificate issued for the trip when required to do so under the Act contravenes subsection 4.12 (2) of the Act.  O. Reg. 31/97, s. 2. (7) Despite subsection (2), the Minister or a person authorized by the Minister may allow an Ontario trip registration certificate to be purchased after the interjurisdictional carrier has started a trip that includes travel both inside and outside Ontario if the lack of purchase was due to inadvertence.  O. Reg. 31/97, s. 2. (8) An Ontario licensee or a foreign licensee shall affix registration decals as required by the International Fuel Tax Agreement.  O. Reg. 31/97, s. 2.
9. (1) For the purposes of section 28.2 of the Act, an eligible retailer is a person who, throughout the period for which a refund of, or a deduction from, tax is claimed, (a) was a retailer, as defined in the Act; (b) complied with legislation requiring licensing with respect to the handling of gasoline sold by the person; and (c) sold and dispensed at retail to members of the general public with whom the person deals at arm’s length at least 70 per cent of the gasoline (excluding propane) sold and dispensed by the person in the period.  O. Reg. 557/99, s. 5. (2) For the purposes of section 28.2 of the Act, an eligible wholesaler is a person who, throughout the period for which a refund of, or a deduction from, tax is claimed, (a) was a wholesaler, as defined in the Act; (b) complied with legislation requiring licensing with respect to the handling of gasoline sold by the person; and (c) sold and dispensed gasoline (other than propane) to retailers.  O. Reg. 557/99, s. 5.
10. (1) For the purposes of subsection 11 (7.1) of the Act,  (a) the prescribed threshold for an unverifiable loss is 0.25 per cent; (b) the amount of a person’s unverifiable losses of gasoline is the amount by which the person’s available inventory exceeds the amount of gasoline that the person verifies to have been sold, lost, destroyed, stolen, contaminated, consumed or distributed; and (c) a person has excess unverifiable losses to the extent the person’s unverifiable losses of gasoline for a period of 36 continuous months exceeds the amount equal to 0.25 per cent of the person’s available inventory of gasoline for that period.  O. Reg. 36/04, s. 7. (2) For the purposes of subsection (1), a person’s available inventory of gasoline for a period of 36 months is calculated using the formula, A + B – C in which, “A” is the amount of the person’s opening inventory of gasoline at the beginning of the period, “B” is the amount of gasoline produced, received or purchased by the person during the period, and “C” is the amount of the person’s closing inventory of gasoline at the end of the period. O. Reg. 36/04, s. 7.
11. The following types of documents are prescribed for the purposes of paragraph 3 of subsection 10.3 (1) of the Act: 1. Vehicle permits. 2. International Registration Plan Cab Cards and plates, or trip or temporary permits issued by Ontario for Ontario travel. 3. International Fuel Tax Agreement licences and decals, or trip or temporary permits issued under the International Fuel Tax Agreement. 4. Insurance cards for the motor vehicle and the operator of the motor vehicle. 5. Driver daily logs. 6. Bills of Lading and Manifest Forms. 7. International border crossing receipts and customs forms.  O. Reg. 362/05, s. 1. Forms 1-7 Revoked:  O. Reg. 735/94, s. 5. Forms 8, 9 Revoked:  O. Reg. 275/00, s. 6. Forms 10-12 Revoked:  O. Reg. 735/94, s. 5.