9 (1) If, owing to special circumstances, it is deemed inequitable that the whole amount of tax imposed by this Act be paid, the Minister may, with the approval of the Lieutenant Governor in Council, exempt a purchaser from payment of the whole or any part of such tax.  R.S.O. 1990, c. R.31, s. 9 (1). Exemption from tax on entertainment, etc. (2) The tax imposed by subsection 2 (5) is not payable in respect of the price of admission to any entertainment, event, dance, performance or exhibition staged or held where no performer taking part in that entertainment, event, dance, performance or exhibition receives, or will receive, either directly or indirectly, any remuneration or any other consideration for the performance or where 90 per cent of the performers who regularly participate in the cast of a theatrical or musical performance staged or held in a place of amusement are persons who are Canadian citizens resident in Canada or who are permanent residents in Canada as defined in the Immigration Act (Canada) or to any entertainment, event, dance, performance or exhibition that is staged or held in a place of amusement by, or under the auspices or sponsorship of, (a)  a registered Canadian amateur athletic association, as defined by subsection 248 (1) of the Income Tax Act (Canada), including a branch or affiliate association to which the registration under that Act of the Canadian amateur association of which it is a branch or affiliate has been extended; (b)  a registered charity, as defined by subsection 248 (1) of the Income Tax Act (Canada); (c)  a labour organization or society, or a benevolent or fraternal benefit society or order; (d)  an agricultural society constituted under the Agricultural and Horticultural Organizations Act, during any agricultural fair held by the agricultural society except where the entertainment, event, performance or exhibition is a sporting event; (e)  an educational institution; or (f)  an organization that is substantially assisted or supported financially from public funds of the Province of Ontario and that is prescribed by the Minister for the purpose of this subsection.  R.S.O. 1990, c. R.31, s. 9 (2); 1992, c. 13, s. 5; 1996, c. 29, s. 27; 2004, c. 16, Sched. D, Table; 2009, c. 34, Sched. R, s. 12 (1). Exemption from tax on admissions to live theatres (2.1) The tax imposed by subsection 2 (5) is not payable in respect of the price of admission to a theatre, including a dinner theatre, if, (a)  the theatre has not more than 3,200 seats; and (b)  the price of admission is for a live dramatic, comedic, choreographic or musical performance, including a live theatrical play and a live ballet, orchestral or operatic performance.  2008, c. 7, Sched. R, s. 5. Exception (2.2) Subsection (2.1) does not apply in respect of the price of admission to a nightclub, tavern, cocktail lounge, bar, striptease club or similar establishment, or in respect of any amount paid by a purchaser that is reasonably attributable to the sale of tangible personal property or a taxable service.  2008, c. 7, Sched. R, s. 5. Exemption from tax, hospital restructuring (3) The tax imposed by subsection 2 (1) or section 4.2 is not payable by any of the following hospitals or facilities on its acquisition of tangible personal property from another such hospital or facility as a result of an amalgamation or closure of the hospital or facility or on the transfer of a program from another such hospital or facility: 1.  A hospital approved as a public hospital under the Public Hospitals Act. 2.  Repealed:  2009, c. 34, Sched. R, s. 12 (2). 3.  A facility approved or established as a psychiatric facility under the Mental Health Act.  1998, c. 5, s. 46 (1); 2009, c. 34, Sched. R, s. 12 (2). Exemption from tax for municipal restructuring, etc. (4) The tax imposed by subsection 2 (1) or section 4.2 is not payable by a municipality, a public commission or a local board as defined in the Municipal Affairs Act on the acquisition of tangible personal property from another municipality, public commission or local board or from the Crown or an agency thereof as a result of, (a)  a statutory or legally required amalgamation of two or more of them; or (b)  a restructuring or realignment of responsibilities ordered pursuant to section 173 or 175 of the Municipal Act, 2001 or section 149 of the City of Toronto Act, 2006.  1997, c. 43, Sched. D, s. 5 (2); 1998, c. 5, s. 46 (2); 2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 57. (5) Repealed:  2002, c. 17, Sched. F, Table. Exemption from tax re water and sewage works (6) The tax imposed by subsection 2 (1) or section 4.2 is not payable by a municipality (within the meaning of the Municipal Water and Sewage Transfer Act, 1997) on the acquisition of tangible personal property as a result of the transfer of a water or sewage works or related assets pursuant to the Municipal Water and Sewage Transfer Act, 1997.  2002, c. 22, s. 173. Section Amendments with date in force (d/m/y) 1992, c. 13, s. 5 (1, 2) - 25/06/1992; 1996, c. 29, s. 27 - 09/12/1996; 1997, c. 43, Sched. D, s. 5 (2) - 01/01/1998; 1998, c. 5, s. 46 (1) - 26/06/1998; 1998, c. 5, s. 46 (2) - 06/05/1998 2002, c. 17, Sched. F, Table - 01/01/2003; 2002, c. 22, s. 173
- 27/05/1997 2004, c. 16, Sched. D, Table - 01/01/2004 2006, c. 32, Sched. C, s. 57 - 01/01/2007 2008, c. 7, Sched. R, s. 5 - 26/03/2008 2009, c. 34, Sched. R, s. 12 (1, 2) - 15/12/2009 Rebate, energy-efficient appliance