39 (1) The Minister may require any vendor to deposit with the Minister a bond by way of cash or other security satisfactory to the Minister in an amount to be determined by the Minister but not greater than an amount equal to six times the amount of the estimated tax that would normally be collected by the vendor each month under this Act, but in no case shall the deposit be less than $100.  R.S.O. 1990, c. R.31, s. 39 (1); 1994, c. 13, s. 8 (1). Disposal of surety bond (2) Where a vendor who has deposited a bond with the Minister under subsection (1) has failed to collect or remit tax in accordance with this Act, the Minister may, by giving written notice to the vendor by registered mail or personal service, apply the bond in whole or in part to the amount that should have been collected, remitted or paid by the vendor as the amount due to Her Majesty in right of Ontario as of the date of the notice.  R.S.O. 1990, c. R.31, s. 39 (2); 1994, c. 13, s. 8 (1). Non-resident contractors (3) Where a non-resident contractor enters into a contract with a person pursuant to which or in the carrying out of which tangible personal property will be consumed or used in Ontario, the non-resident contractor shall deposit with the Minister a sum equivalent to 4 per cent of the total amount to be paid under the contract, or shall furnish the Minister with a guarantee bond satisfactory to the Minister in a sum equivalent to 4 per cent of such total amount, to secure payment of the tax payable in respect of tangible personal property consumed or used pursuant to or in the carrying out of the contract and shall obtain a certificate in duplicate from the Minister that the requirements of this subsection have been met.  R.S.O. 1990, c. R.31, s. 39 (3); 1994, c. 13, s. 8 (1). Idem (4) Any person dealing with a non-resident contractor without first obtaining the duplicate copy of the certificate from the Minister as required in subsection (3) shall deduct 4 per cent of all amounts payable to the non-resident contractor and pay it over to the Minister on behalf of or as agent for the non-resident contractor, or shall furnish the Minister with a guarantee bond satisfactory to the Minister in a sum equivalent to 4 per cent of such total amount, to secure payment of the tax payable in respect of tangible personal property consumed or used pursuant to or in the carrying out of the contract.  R.S.O. 1990, c. R.31, s. 39 (4); 1994, c. 13, s. 8 (1). Idem (5) A person who deals with a non-resident contractor and who fails to comply with subsection (4) is personally liable for payment of all amounts not paid over to the Minister as required by subsection (4), or such other amount as is established to the satisfaction of the Minister to be the tax imposed by this Act in respect of tangible personal property consumed or used pursuant to or in the carrying out of the contract.  1992, c. 13, s. 7; 1994, c. 13, s. 8 (1). Definition (6) In this section, “non-resident contractor” does not include a company incorporated pursuant to the laws of Ontario.  R.S.O. 1990, c. R.31, s. 39 (6). Section Amendments with date in force (d/m/y) 1992, c. 13, s. 7 - 25/06/1992; 1994, c. 13, s. 8 (1) - 23/06/1994