Regulation - LGIC
Housekeeping amendments to update references to the GST and RST with references to the HST in various regulations
Regulation Number(s):
O. Reg. 333/08
R.R.O. 1990, Reg. 719
O. Reg. 43/05
O. Reg. 451/98
R.R.O. 1990, Reg. 719
O. Reg. 43/05
O. Reg. 451/98
Instrument Type:
Regulation - LGIC
Bill or Act:
Motor Vehicle Dealers Act, 2002; Liquor Licence Act; Administration of Justice Act
Summary of Proposal:
References to the RST and GST in various regulations would be updated to references to the HST instead. In particular:
1. A reference to the RST and GST in subsection 36(10) of O. Reg. 333/08 (General) under the Motor Vehicle Dealers Act, 2002 would be updated to a reference to the HST.
2. A reference to the RST and GST in subsection 20(3) of R.R.O. 1990, Reg. 719 (Licences to Sell Liquor) under the Liquor Licence Act would be replaced with a reference to the HST.
3. References to the GST in the table located at subsection 4(1) of O. Reg. 43/05 (Mediators' Fees (Rule 75.1, Rules of Civil Procedure)) under the Administration of Justice Act would be replaced with references to the HST.
4. References to the GST in the table located at subsection 4(1) of O. Reg. 451/98 (Mediators' Fees (Rule 24.1, Rules of Civil Procedure)) under the Administration of Justice Act would be replaced with references to the HST.
1. A reference to the RST and GST in subsection 36(10) of O. Reg. 333/08 (General) under the Motor Vehicle Dealers Act, 2002 would be updated to a reference to the HST.
2. A reference to the RST and GST in subsection 20(3) of R.R.O. 1990, Reg. 719 (Licences to Sell Liquor) under the Liquor Licence Act would be replaced with a reference to the HST.
3. References to the GST in the table located at subsection 4(1) of O. Reg. 43/05 (Mediators' Fees (Rule 75.1, Rules of Civil Procedure)) under the Administration of Justice Act would be replaced with references to the HST.
4. References to the GST in the table located at subsection 4(1) of O. Reg. 451/98 (Mediators' Fees (Rule 24.1, Rules of Civil Procedure)) under the Administration of Justice Act would be replaced with references to the HST.
Analysis of Regulatory Impact:
None. This is a housekeeping update that will not change the application of the regulations.
Further Information:
Proposal Number:
18-MOF011
Posting Date:
February 28, 2018
Comments Due Date:
April 14, 2018
Contact Address:
Marta Kennedy
Corporate and Commodity Taxation Branch, Tax Policy Division
Frost North, 2nd floor
95 Grosvenor Street
Toronto, Ontario M7A 1Z1
Corporate and Commodity Taxation Branch, Tax Policy Division
Frost North, 2nd floor
95 Grosvenor Street
Toronto, Ontario M7A 1Z1