41 (1) The Lieutenant Governor in Council may make regulations, (a)  providing for the collection of the tax imposed by this Act; (b)  providing for compensation to be paid to dealers out of tax collected by them in cases where a dealer is required to complete an inventory under subsection 23 (7), and prescribing the conditions under which such compensation will be paid; (c)  requiring security to be furnished by the persons who collect the tax imposed by this Act and prescribing the form and amount of the security to be furnished; (d)  providing for the accounting for and paying over of the tax imposed by this Act, and regulating the time and manner of such accounting and payment; (e)  defining any words in this Act that have not already been defined in the Act; (f)  prescribing words or marks or both as indicia and the means by which they shall be included on or as part of the packaging of cigarettes, cigars or other tobacco products intended to be sold in Ontario, indicating that the cigarettes, cigars or other tobacco products are taxable or exempt from tax under this Act, as the case may be, and prescribing the location of the indicia on or as part of the packaging; (g)  governing the activities of those who are required or permitted to hold permits or registration certificates under this Act; (h)  respecting agreements between the Minister and the persons who collect the tax imposed by this Act, and providing for their use; (i)  prescribing the rate of interest payable on amounts payable to or to be remitted to the Minister under this Act or a formula for computing that rate, and the method of calculating that interest; (j)  excluding any class of tobacco products from this Act; (k)  exempting any class of persons from the payment of the tax imposed by this Act; (l)  governing the acquisition, transportation, storage, possession and sale of marked and unmarked tobacco products by dealers; (m)  providing for the appointment of such inspectors, officers and other persons as may be necessary for the proper carrying out of this Act; (n)  Repealed:  1994, c. 18, s. 8 (24). (o)  prescribing any matter required by this Act to be prescribed or referred to in this Act as prescribed; (p)  providing a system for the sale of tobacco products and unmarked tobacco products to classes of persons who are exempt from the payment of the tax imposed by this Act, including the limitation on the quantity of tobacco products and unmarked tobacco products to be sold to retail dealers for resale to such consumers; (p.1)  providing for the furnishing to the Minister of information relating to raw leaf tobacco by persons who are required to hold a registration certificate under section 2.2; (q)  providing for the furnishing to the Minister of information related to the sale or delivery of tobacco products that are exempt from the tax imposed by this Act or that are delivered to classes of persons who are exempt from the payment of the tax imposed by this Act; (r)  authorizing any person to collect tax or security for the tax imposed by this Act and regulating the time and manner of such collection.  R.S.O. 1990, c. T.10, s. 41 (1); 1994, c. 18, s. 8 (4, 24, 25); 2001, c. 23, s. 243 (1); 2011, c. 15, s. 52 (1-5). Minister may make regulations (2) The Minister may make regulations, (0.a)  prescribing things that can be used to make cigarette filters for the purposes of the definition of “cigarette filter components” in subsection 1 (1); (a)  establishing one or more categories of cigars for the purposes of paragraph 4 of subsection 2 (1.7) and prescribing the percentage applicable to each category of cigar for the purposes of that paragraph; (a.1)  prescribing records to be kept and information to be included on invoices for the purposes of sections 2.1 and 22.1; (a.2)  prescribing alternative methods of calculating the taxable price per cigar on the sale of cigars to consumers if the wholesaler and the retail dealer of the cigars are not dealing at arm’s length; (a.3)  prescribing one or more methods for calculating unverifiable losses and excess unverifiable losses, for the purposes of subsection 19 (3.4), and prescribing one or more thresholds for the purposes of that subsection; (b)  prescribing, defining, designating or determining anything that the Minister is permitted or required by this Act to prescribe, define, designate or determine; (c)  prescribing the responsibilities of holders of permits to mark or stamp cigarettes with respect to the receipt, use of and accounting for indicia; (c.1)  establishing and governing requirements with respect to the baling and packaging of raw leaf tobacco and the labelling of baled or packaged tobacco for persons who are required to hold a registration certificate issued under section 2.2 or 7, including, (i)  requiring such a person to supply the markers referred to in clauses 2.4 (1) (b) and (2) (b) to another person, (ii)  requiring such a person to provide information to the Minister in respect of any markers the person supplies or receives, and (iii)  governing the retention or disposal of damaged or unused markers by such a person; (d)  providing for the refund of the whole or any part of the tax paid under this Act, and prescribing the records and material to be furnished upon any application for a refund.  R.S.O. 1990, c. T.10, s. 41 (2); 1997, c. 19, s. 25 (4); 2000, c. 42, s. 116; 2001, c. 23, s. 243 (2, 3); 2011, c. 15, s. 52 (6); 2016, c. 37, Sched. 26, s. 8; 2017, c. 34, Sched. 42, s. 7; 2023, c. 8, Sched. 10, s. 17. Regulations (3) A regulation is, if it so provides, effective with reference to a period before it was filed.  R.S.O. 1990, c. T.10, s. 41 (3). Section Amendments with date in force (d/m/y) 1994, c. 18, s. 8 (4, 24, 25) - 23/06/1994; 1997, c. 19, s. 25 (4) - 10/10/1997 2000, c. 42, s. 116 - 27/04/2001 2001, c. 23, s. 243 (1, 3) - 01/07/2004; 2001, c. 23, s. 243 (2)
- 05/12/2001 2011, c. 15, s. 52 (1-3) - 01/06/2011; 2011, c. 15, s. 52 (4, 6) - 01/04/2013; 2011, c. 15, s. 52 (5)
- 01/10/2012 2016, c. 37, Sched. 26, s. 8 - 08/12/2016 2017, c. 34, Sched. 42, s. 7 - 01/01/2018 2023, c. 8, Sched. 10, s. 17 - 18/05/2023