Regulation - Minister
Point of Sale Rebates
Regulation Number(s):
262/10
Instrument Type:
Regulation - Minister
Bill or Act:
Retail Sales Tax Act
Summary of Decision:
Regulation 262/10 filed June 28, 2010.
Further Information:
Regulation 262/10
Proposal Number:
10-MOF025
Posting Date:
September 2, 2010
Summary of Proposal:
The new regulation under the Retail Sales Tax Act implements the definitions of the following qualifying property for the purposes of the Harmonized Sales Tax (HST) point-of-sale rebates effective July 1, 2010:
• Books;
• Children’s clothing, footwear and diapers;
• Feminine hygiene products;
• Prepared food and beverages that are ready for immediate consumption of not more than $4; and
• Newspapers.
• Books;
• Children’s clothing, footwear and diapers;
• Feminine hygiene products;
• Prepared food and beverages that are ready for immediate consumption of not more than $4; and
• Newspapers.
Contact Address:
Clarence Tong
Ministry of Finance
Corporate and Commodity Taxation Branch
2nd Floor, Frost Building North, 95 Grosvenor Street
Toronto, Ontario
M7A 1Z1
Email: clarence.tong@ontario.ca
Phone: (416) 314-9410
Ministry of Finance
Corporate and Commodity Taxation Branch
2nd Floor, Frost Building North, 95 Grosvenor Street
Toronto, Ontario
M7A 1Z1
Email: clarence.tong@ontario.ca
Phone: (416) 314-9410
Effective Date:
June 28, 2010
Decision:
Approved