Point of Sale Rebates
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O. Reg. 262/10: POINT OF SALE REBATES, Under: Retail Sales Tax Act, R.S.O. 1990, c. R.31
Retail Sales Tax Act
Loi sur la taxe de vente au détail
ONTARIO REGULATION 262/10
POINT OF SALE REBATES
Consolidation Period: From July 1, 2010 to the e-Laws currency date.
No amendments.
This Regulation is made in English only.
Definition
1. In this Regulation,
“Federal regulations” means the Deduction for Provincial Rebate (GST/HST) Regulations, SOR/2001-65 made under the Excise Tax Act (Canada). O. Reg. 262/10, s. 1.
Rebate for books
2. A book is qualifying property for the purposes of section 51 of the Act if it is property that is described in paragraph 1, 2, 3 or 4 of Schedule 1 to the Federal regulations. O. Reg. 262/10, s. 2.
Rebate for children’s clothing, footwear and diapers
3. (1) Children’s clothing is qualifying property for the purposes of section 51 of the Act if it is children’s clothing as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations. O. Reg. 262/10, s. 3 (1).
(2) Children’s footwear is qualifying property for the purposes of section 51 of the Act if it children’s footwear as defined in section 1 of the Federal regulations and is included in Schedule 1 to the Federal regulations. O. Reg. 262/10, s. 3 (2).
(3) A children’s diaper is qualifying property for the purposes of section 51 of the Act if it is a children’s diaper as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations. O. Reg. 262/10, s. 3 (3).
Rebate for children’s car seats and booster seats
4. A children’s car seat or booster seat is qualifying property for the purposes of section 51 of the Act if it is a children’s car seat as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations. O. Reg. 262/10, s. 4.
Rebate for feminine hygiene products
5. A feminine hygiene product is qualifying property for the purposes of section 51 of the Act if it is a feminine hygiene product as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations. O. Reg. 262/10, s. 5.
Rebate for prepared food and beverages
6. Prepared food and beverages are qualifying property for the purposes of section 51 of the Act if they are qualifying food and beverages as defined in section 1 of the Federal regulations and if the circumstances described in paragraph 11 of Schedule 1 to those regulations exist. O. Reg. 262/10, s. 6.
Rebate for newspapers
7. A newspaper is qualifying property for the purposes of section 51 of the Act if it is a qualifying newspaper as defined in section 1 of the Federal regulations and is included in Schedule 1 to those regulations. O. Reg. 262/10, s. 7.
8. Omitted (provides for coming into force of provisions of this Regulation). O. Reg. 262/10, s. 8.