14 (1) For each 12-month period commencing on April 1 during which tax is collected, there may be paid to each vendor that collects tax on premiums under section 2.1 and that holds a valid and subsisting permit issued under section 5, the lesser of, (a)  $1,500; or (b)  the aggregate of, (i)  5 per cent of the tax collected under section 2.1 by the vendor in the period and shown in a return to be $400 or more, (ii)  $20 for each return with respect to the tax collected under section 2.1 by the vendor in the period and shown to have been more than $20 and less than $400, and (iii)  the tax collected under section 2.1 by the vendor in the period and shown in a return to be not more than $20, as compensation for the vendor’s services in collecting and remitting the tax imposed under section 2.1 and the vendor may deduct the compensation from the amount otherwise to be remitted to the Minister in accordance with section 13.  2010, c. 1, Sched. 25, s. 7 (1). (1.1) Repealed:  2010, c. 1, Sched. 25, s. 7 (2). Compensation for April 1, 2010 to June 30, 2010 (1.2) For the period during which tax is collected commencing on April 1, 2010 and ending June 30, 2010, there may be paid to each vendor holding a valid and subsisting permit issued under section 5, the lesser of, (a)  $375; or (b)  the aggregate of, (i)  5 per cent of the tax collected by the vendor in the period and shown in a return to be $400 or more, (ii)  $20 for each return with respect to the tax collected by the vendor in the period and shown to have been more than $20 and less than $400, and (iii)  the tax collected by the vendor in the period and shown in a return to be not more than $20, as compensation for the vendor’s services in collecting and remitting the tax imposed by this Act and the vendor may deduct the compensation from the amount otherwise to be remitted to the Minister in accordance with section 13.  2010, c. 1, Sched. 25, s. 7 (3). Compensation for July 1, 2010 to March 31, 2011 (1.3) For the period commencing on July 1, 2010 and ending March 31, 2011 during which tax is collected, there may be paid to each vendor that collects tax on premiums under section 2.1 and that holds a valid and subsisting permit issued under section 5, the lesser of, (a)  $1,125; or (b)  the aggregate of, (i)  5 per cent of the tax collected under section 2.1 by the vendor in the period and shown in a return to be $400 or more, (ii)  $20 for each return with respect to the tax collected under section 2.1 by the vendor in the period and shown to have been more than $20 and less than $400, and (iii)  the tax collected under section 2.1 by the vendor in the period and shown in a return to be not more than $20, as compensation for the vendor’s services in collecting and remitting the tax imposed under section 2.1 and the vendor may deduct the compensation from the amount otherwise to be remitted to the Minister in accordance with section 13.  2010, c. 1, Sched. 25, s. 7 (3). Exception re deduction from amount remitted (2) Despite subsection (1), a vendor may not deduct the compensation referred to in subsection (1) from the amount remitted to a person authorized under subsection 11 (1) to collect taxes from the vendor.  2002, c. 22, s. 175. Same (2.1) If subsection (2) applies with respect to a vendor, the Minister may pay to the vendor the compensation referred to in subsection (1).  2002, c. 22, s. 175. Compensation to other agents (3) The Minister may enter into such arrangements as he or she considers expedient and proper with any person who collects tax by virtue of an authorization made under subsection 11 (1) for the payment of compensation to such person for the person’s services in collecting and remitting the tax imposed by this Act, and such person may deduct the compensation payable from the amount otherwise to be remitted to the Minister in accordance with this Act and the regulations.  R.S.O. 1990, c. R.31, s. 14 (3); 1994, c. 13, s. 8 (1). Compensation to financial institutions (3.1) The Minister or the Minister of Transportation may enter into such arrangement as either of them considers expedient and proper with any financial institution for the payment of compensation for the use of the credit card of the financial institution by purchasers paying the tax imposed by section 4.2 to persons authorized by the Minister under section 11, and the financial institution may deduct the compensation payable from the amount otherwise to be remitted to the Minister.  1993, c. 12, s. 7; 1994, c. 13, s. 8 (1). Idem (4) No person accepting compensation under subsection (1) or (3) shall thus be made ineligible as a member of the Assembly.  R.S.O. 1990, c. R.31, s. 14 (4). Section Amendments with date in force (d/m/y) 1993, c. 12, s. 7 - 01/10/1992; 1994, c. 13, s. 8 (1) - 23/06/1994 2000, c. 42, s. 94
- 01/07/2000 2002, c. 22, s. 175
- 01/01/2003 2009, c. 34, Sched. R, s. 13 - 15/12/2009 2010, c. 1, Sched. 25, s. 7 (1, 2) - 01/04/2011; 2010, c. 1, Sched. 25, s. 7 (3) - 01/04/2010 14.1 Repealed: 2018, c. 17, Sched. 37, s. 1. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. R, s. 14 - 15/12/2009 2010, c. 1, Sched. 25, s. 8 - 18/05/2010 2018, c. 17, Sched. 37, s. 1 - 06/12/2018