6 (1) This section applies with respect to a sale in bulk that is not completed under section 8 of the Bulk Sales Act before July 1, 2011, but it does not apply with respect to a sale in bulk made pursuant to a written agreement entered into on or before March 29, 2011.  2011, c. 9, Sched. 37, s. 2. Application re sellers (2) This section applies with respect to a person who, on or before June 30, 2010, held or was required to hold a permit under section 5 and with respect to a person who, after June 30, 2010, holds or is required to hold a permit under section 5.  2011, c. 9, Sched. 37, s. 2. Seller’s duty to obtain certificate (3) No person described in subsection (2) shall dispose of the person’s stock through a sale in bulk to which the Bulk Sales Act, as it read immediately before it was repealed, would have applied had it not been repealed without first obtaining a certificate in duplicate from the Minister indicating that all taxes, penalties and interest collectable or payable by the person under any of the following statutes have been paid or indicating that the person has entered into an arrangement satisfactory to the Minister for the payment of such taxes, penalties and interest or for securing their payment: 1.  Liquor Tax Act, 1996. 2.  Fuel Tax Act. 3.  Gasoline Tax Act. 4.  Race Tracks Tax Act. 5.  Retail Sales Tax Act. 6.  Tobacco Tax Act.  2011, c. 9, Sched. 37, s. 2; 2017, c. 2, Sched. 3, s. 10 (1); 2018, c. 12, Sched. 2, s. 60; 2019, c. 15, Sched. 2, s. 31. Liability of seller (4) The issuance of a certificate under subsection (3) by the Minister does not affect any liability under the statutes listed in subsection (3) of the person in respect of whom the certificate is issued.  2011, c. 9, Sched. 37, s. 2. Liability of a purchaser (5) Every person (“purchaser”) purchasing stock through a sale in bulk to which the Bulk Sales Act, as it read immediately before it was repealed, would have applied had it not been repealed from a person (“seller”) described in subsection (2) shall obtain from the seller the duplicate copy of the certificate furnished under subsection (3) and, if the purchaser fails to do so, the purchaser is responsible to the Minister for payment to the Minister of all taxes, penalties and interest imposed under the statutes listed in subsection (3) that are collectable or payable by the seller.  2011, c. 9, Sched. 37, s. 2; 2017, c. 2, Sched. 3, s. 10 (2). Transition (6) This section as it reads on June 30, 2011 continues to apply with respect to a sale in bulk made pursuant to a written agreement entered into on or before March 29, 2011 or with respect to a sale in bulk completed under section 8 of the Bulk Sales Act
before July 1, 2011.  2011, c. 9, Sched. 37, s. 2. (7) Repealed: 2013, c. 2, Sched. 12, s. 1 (1). Section Amendments with date in force (d/m/y) R.S.O.1990, c. R.31, s. 6 (7) - see 2013, c.2, Sched. 12, s. 1 (1) - 21/06/2013; 1994, c. 13, s. 8 (1) - 23/06/1994 2008, c. 7, Sched. R, s. 3 - 14/05/2008 2011, c. 9, Sched. 37, s. 2 - 01/07/2011 2013, c. 2, Sched. 12, s. 1 - 21/06/2013; 2013, c. 2, Sched. 12, s. 1 (2) - 30/06/2013 2017, c. 2, Sched. 3, s. 10 (1, 2) - 22/03/2017 2018, c. 12, Sched. 2, s. 60 - 16/11/2018 2019, c. 15, Sched. 2, s. 31 - 29/11/2021