Ontario Regulation 1012, Definitions, Exemptions and Rebates
Regulation - Minister
Bill or Act:
Retail Sales Tax Act
Summary of Decision:
Ontario Regulation 319/10 was filed on August 13, 2010.
September 2, 2010
Summary of Proposal:
Ontario Regulation 316/10 has been filed and amends Ontario Regulation 1012, Definitions, Exemptions and Rebates, made under the Retail Sales Tax Act, in respect of the continuation of the Retail Sales Tax (RST) on private sales of used vehicles after June 2010, as announced in the 2009 Budget.
Consistent with the announcement in Ontario’s Tax Plan for Jobs and Growth that rebates under the Act would generally end for transactions on or after July 1, 2010, housekeeping amendments to wind-down the rebates of RST in respect of alternative fuel and hybrid vehicles were made. The amendments are effective on July 1, 2010.
Ministry of Finance
Corporate and Commodity Taxation Branch
2nd Floor, Frost Building North, 95 Grosvenor Street
Phone: (416) 314-9410
August 13, 2010