Regulation - Minister
New regulation under the Alcohol and Gaming Regulation and Public Protection Act, 1996
Regulation Number(s):
N/A
Instrument Type:
Regulation - Minister
Bill or Act:
AGRPPA, 1996
Summary of Decision:
A new regulation under the Alcohol and Gaming Regulation and Public Protection Act, 1996 was approved. The regulation sets out the responsibilities of tax collectors relating to the collection and remittance of tax, the keeping of records and the filing of returns.
Further Information:
Alcohol and Gaming Regulation and Public Protection Act, 1996
Bill 16, Creating the Foundation for Jobs and Growth Act, 2010
Ontario Regulation made under the Alcohol and Gaming Regulation ad Public Protection Act, 1996, Beer
http://www.e-laws.gov.on.ca/html/statutes/english/elaws_statutes_96a26_e.htm
Proposal Number:
10-MOF016
Posting Date:
April 14, 2010
Summary of Proposal:
A new regulation under the Alcohol and Gaming Regulation and Public Protection Act, 1996 is proposed. The new regulation would be made by the Minister of Finance under Part II of the Act, which replaces certain fees on Ontario-made beer, wine and wine cooler with taxes starting July 1, 2010, as announced in the 2009 Ontario Budget.
The new regulation would set out the responsibilities of tax collectors relating to the collection and remittance of tax, the keeping of records and the filing of returns. It would also provide for the payment of interest by the Minister on overpayments under the Act, and provide for refunds to collectors in situations where they have paid amounts on account of tax on product that is subsequently lost, contaminated or destroyed, or where the sale price of the product becomes an uncollectible debt. The regulation would provide for a method to be used by status Indians in purchasing beer, wine and wine cooler exempt from tax on reserve, as well as for diplomats who are not subject to the tax.
The new regulation would set out the responsibilities of tax collectors relating to the collection and remittance of tax, the keeping of records and the filing of returns. It would also provide for the payment of interest by the Minister on overpayments under the Act, and provide for refunds to collectors in situations where they have paid amounts on account of tax on product that is subsequently lost, contaminated or destroyed, or where the sale price of the product becomes an uncollectible debt. The regulation would provide for a method to be used by status Indians in purchasing beer, wine and wine cooler exempt from tax on reserve, as well as for diplomats who are not subject to the tax.
Contact Address:
33 King Street W. 6th floor
Oshawa, ON
L1H 8E9
Tel: (905) 429-4763
Oshawa, ON
L1H 8E9
Tel: (905) 429-4763
Effective Date:
July 1, 2010
Decision:
Approved