Act

Ontario Regulation 1012, Definitions, Exemptions and Rebates

Regulation Number(s):
319/10
Instrument Type:
Act
Bill or Act:
Retail Sales Tax Act
Summary of Decision:
Regulation 319/10 filed August 13, 2010.
Further Information:
Proposal Number:
10-MOF026
Posting Date:
September 2, 2010
Summary of Proposal:
Ontario regulation 319/10 has been filed and amends Ontario Regulation 1012, Definitions, Exemptions and Rebates, made under the Retail Sales Tax Act in respect of the application of retail sales tax (RST) on private sales of used vehicles to Status Indians.

Consistent with the Harmonized Sales Tax point-of-sale exemption for the provincial component of the Harmonized Sales Tax for Status Indians, effective September 1, 2010, the RST does not apply to a transfer of a vehicle to an Indian, a band or a council of the band (as those terms are defined in the Indian Act (Canada)) if the vehicle is for use by an Indian, a band or a council of the band.
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
Effective Date:
August 13, 2010
Decision:
Approved