3. (1) In this section, “motor vehicle” means a machine operated, propelled or driven other than by muscular power.  R.R.O. 1990, Reg. 534, s. 3 (1). (2) The Minister may, upon application from a purchaser, refund the tax paid on gasoline used in Ontario if, (a) the gasoline was used exclusively in a business, industry or institution and for business, industrial or institutional purposes that are not excluded by regulation from the application of this subsection; or (b) the gasoline was used to operate auxiliary equipment of a motor vehicle and, (i) the gasoline to power the auxiliary equipment was from the same fuel tank as the gasoline that powered the motor vehicle, (ii) the motor vehicle was not principally used by its owner or operator to transport passengers, for hire or otherwise, or for pleasure or recreation, (iii) the auxiliary equipment was not used to propel the motor vehicle, (iv) the auxiliary equipment was not used principally for personal use or for pleasure or recreation, and (v) a number plate, as required under the Highway Traffic Act, was attached to the motor vehicle at the time the gasoline was used.  O. Reg. 531/07, s. 1 (1). (3) No refund of tax shall be made under this section with respect to gasoline, (a) used to operate a motor vehicle to which a number plate is attached as required under the Highway Traffic Act; or (b) used in the operation of a motor vehicle used or intended to be used principally for recreation or pleasure.  O. Reg. 531/07, s. 1 (2). (4) An application for a refund of tax under subsection (2) must be made in a form approved by the Minister and must be accompanied by invoices covering the purchase of the gasoline in respect of which the refund is claimed.  O. Reg. 275/00, s. 4. (4.1) Despite subsection (4), 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 gasoline 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. 4. (5) Every invoice submitted in support of an application for refund under subsection (2) shall clearly show the invoice number, the name of the purchaser of the gasoline, the name and address of the person who sold the gasoline to the purchaser, the quantities of gasoline sold to the purchaser and the date upon which the gasoline was purchased.  R.R.O. 1990, Reg. 534, s. 3 (5). (6) No refund of tax shall be made under subsection (2) where the tax was paid more than four years before the date on which the application is mailed or delivered to the Minister.  R.R.O. 1990, Reg. 534, s. 3 (6); O. Reg. 557/99, s. 2. (7) The amount of a refund that may be granted by the Minister in respect of an application under subsection (2) shall be reduced by the greater of $5 or 200 per cent of the amount of the refund of tax claimed if the applicant for the refund misrepresents a material fact in the application for the refund or on or in connection with any document used to support an application for a refund of tax, other than an invoice referred to in subsection (5).  R.R.O. 1990, Reg. 534, s. 3 (7). (8) No refund of tax shall be made under subsection (2) where the applicant has misrepresented a material fact on an invoice referred to in subsection (5).  R.R.O. 1990, Reg. 534, s. 3 (8).