3 (1) In this section, “repair parts” means, (a)  replacement parts designed and manufactured specifically for use on a multijurisdictional vehicle or a trailer used with a multijurisdictional vehicle, and (b)  parts purchased as part of a repair work order for a multijurisdictional vehicle or for a trailer that is used with a multijurisdictional vehicle.  2001, c. 23, s. 191 (1). Tax payable on registration of vehicle (2) Every registrant of a multijurisdictional vehicle shall pay a tax to Her Majesty in right of Ontario in respect of the use in Ontario of the vehicle for each registration year during which the vehicle is registered under the International Registration Plan.  2001, c. 8, s. 228. Exception (2.1) Unless otherwise provided in this Act or the regulations, no tax is payable under subsection (2) by a registrant if the registration year begins on or after July 1, 2010.  2009, c. 34, Sched. R, s. 6. When tax is payable (3) The tax payable under subsection (2) for a registration year must be paid when the multijurisdictional vehicle is registered in Ontario or in a member jurisdiction under the International Registration Plan for the registration year to which the tax relates.  2001, c. 8, s. 228. Amount of tax (4) The amount of tax payable under subsection (2) by a registrant for a registration year is calculated in the manner prescribed by the Minister, and the Minister may make regulations prescribing different rates of tax for the purposes of subsection (2) and the circumstances in which each rate of tax applies.  2001, c. 8, s. 228. No tax payable under s. 2 (5) A registrant is not liable to pay tax under section 2 in respect of the following: 1.  A multijurisdictional vehicle purchased or used in Ontario and registered under the International Registration Plan, for which tax is paid under this section. 2.  A trailer used or to be used with a multijurisdictional vehicle described in paragraph 1. 3.  A taxable service, within the meaning of clause (c) or (d) of the definition of “taxable service” in subsection 1 (1), that is rendered in respect of a multijurisdictional vehicle or trailer described in paragraphs 1 or 2. 4.  Repair parts that are purchased to be incorporated into a multijurisdictional vehicle or trailer described in paragraphs 1 or 2.  2001, c. 8, s. 228. (6) Repealed:  2001, c. 23, s. 191 (2). Relief from double taxation (7) The Minister may make regulations providing for refunds or credits for purchasers who paid tax under section 2 in respect of multijurisdictional vehicles, and providing for the terms and conditions under which the refunds or credits are paid or allowed and rules for determining the amount.  2001, c. 8, s. 228. Same (8) The Minister may make regulations providing for refunds or credits of tax paid under subsection (2) to relieve double taxation and prescribing circumstances in which a refund or credit may be paid or allowed and rules for determining the amount.  2001, c. 8, s. 228. Tax if cease to be registered (9) If a multijurisdictional vehicle ceases to be registered under the International Registration Plan, the owner of the vehicle that is liable to pay tax under section 2 shall pay the tax, at the time and in the manner prescribed by the Minister, calculated on a value equal to the sum of, (a)  the depreciated value of the vehicle, determined in the manner prescribed by the Minister; and (b)  the fair value of the repair parts purchased by the owner to be incorporated into the vehicle, if the parts have not been incorporated into the vehicle.  2001, c. 8, s. 228; 2001, c. 23, s. 191 (3, 4). No tax if cease to be registered after June 30, 2010 (9.1) No tax is payable in circumstances described in subsection (9) if the vehicle ceases to be registered after June 30, 2010, unless otherwise provided in this Act or the regulations.  2010, c. 1, Sched. 25, s. 5. Refund or credit on change in use (10) If an owner is required under subsection (9) to pay tax under section 2, the Minister may pay a refund or allow a credit to the owner for tax paid under subsection (2) in the amount, if any, determined under rules prescribed by the Minister, if the owner applies for a refund or credit and provides such material as the Minister may require to prove the owner’s entitlement to the refund or credit.  2001, c. 8, s. 228; 2001, c. 23, s. 191 (5). Owner’s status as purchaser (11) In the circumstances described in subsections (9) and (10), the owner shall be deemed to be a purchaser for the purposes of the following provisions: 1.  Subsections 18 (2), (3) and (5) (assessment). 2.  Subsection 20 (7) (penalty). 3.  Clauses 31 (1) (c) and (2) (c) (investigations). 4.  Clauses 32 (4) (b) and (c) (offences). 5.  Subclause 34 (2) (a) (i) (calculation of interest). 6.  Subsection 37 (1) (recovery of tax). 7.  Clause 48 (3) (b) (regulations re record-keeping).  2001, c. 23, s. 191 (6). Conditional exemption (12) If the owner or lessee of a multijurisdictional vehicle transfers it to a person who is in a prescribed relationship to the owner or lessee, as the case may be, the tax under this section is payable in accordance with the regulations.  2001, c. 23, s. 191 (6). Section Amendments with date in force (d/m/y) 2001, c. 8, s. 228
- 01/10/2001; 2001, c. 23, s. 191 (1-6) - 01/10/2001 2009, c. 34, Sched. R, s. 6 - 15/12/2009 2010, c. 1, Sched. 25, s. 5 - 01/07/2010