Government Notices Respecting Corporations

Notice of Default in Complying with the Corporations Tax Act

The Director has been notified by the Minister of Finance that the following corporations are in default in complying with the Corporations Tax Act.

Notice Is Hereby Given under subsection 241(1) of the Business Corporations Act, that unless the corporations listed hereunder comply with the requirements of the Corporations Tax Act within 90 days of this notice, orders will be made dissolving the defaulting corporations. All enquiries concerning this notice are to be directed to Ministry of Finance, Corporations Tax, 33 King Street West, Oshawa, Ontario L1H 8H6.

Date

Name of Corporation

Ontario Corporation Number

2012-01-14

A & A Ontario Inc.

001641932

2012-01-14

A Taste Of Europe Inc.

001687534

2012-01-14

A V Business Advisors Inc.

002093067

2012-01-14

A.C.E. Truck & Trailer Repair Inc.

001727484

2012-01-14

Accident Rehabilitation Medicine Corp.

002019410

2012-01-14

Adam Auto Sales Inc.

002045257

2012-01-14

Alron Photo Reproduction Ltd.

000871095

2012-01-14

Arc Layout & Technical Services Ltd.

000816229

2012-01-14

Asap Scrap Metal Ltd.

001669890

2012-01-14

Auto-Express Of Barrie Ltd.

001540048

2012-01-14

Blair Developments Inc.

000656072

2012-01-14

Bouncing Fun Rentals Inc.

002021931

2012-01-14

Briden Auto Sales Ltd.

001403422

2012-01-14

Brybalex Ltd.

001115377

2012-01-14

Candu Transport Ltd.

001021549

2012-01-14

Care 4 You Placement Agency Inc.

001462429

2012-01-14

Carnegie Plumbing & Heating Ltd.

000621957

2012-01-14

Cornucopia Books Inc.

002034128

2012-01-14

Dogsmart Training Inc.

002082542

2012-01-14

Eagle Rose Interlocking And Landscaping Ltd.

001587969

2012-01-14

Eclipse Automobiles Inc.

001427888

2012-01-14

E2Mc Inc.

001677236

2012-01-14

Fed Up Express Inc.

001599524

2012-01-14

Flying Cube Corporation

001676852

2012-01-14

Fti Controls Inc.

002066655

2012-01-14

G.M.N. Trading Corporation Inc.

001156405

2012-01-14

Heaven Help Us Holdings Inc.

001047265

2012-01-14

Helloline Communications Inc.

001653608

2012-01-14

Hii Sports Inc.

001670200

2012-01-14

Hospital Curtain & Drapery Manufacturing Ltd.

000295633

2012-01-14

Humble Pye Corp.

001217466

2012-01-14

J. Bouchi Enterprises Inc.

000974093

2012-01-14

J.A.G. Stucco & Drywall Ltd.

001640089

2012-01-14

Jalal Business Ltd.

001180684

2012-01-14

Jaymar Plumbing 2001 Inc.

001470038

2012-01-14

Kitchen Sense Company Ltd.

001624358

2012-01-14

Lewmac Construction Inc.

000780224

2012-01-14

Listening In Style Inc.

001661895

2012-01-14

Mars Uptown Restaurant Limited

001078576

2012-01-14

Mcarthur Technical Inc.

002014132

2012-01-14

Microview Canada Limited

000445220

2012-01-14

Millenium Investments Inc.

001683113

2012-01-14

Nonna’s Ristorante And Bar Ltd.

001555311

2012-01-14

Obcor Limited

001237521

2012-01-14

P. Mcintosh Concrete Limited

001661782

2012-01-14

Prime Cooling Systems Inc.

001186085

2012-01-14

Quality Computer Training For Children And Adults Inc.

000921965

2012-01-14

Realfincorp Ltd.

001687864

2012-01-14

Rexwood Products (1996) Limited

001193546

2012-01-14

Rojotan Inc.

001231458

2012-01-14

Rooney Tile Co. Ltd.

000303761

2012-01-14

Ross Interiors Ltd.

001651790

2012-01-14

Seal Auto Glass & Trim Inc.

001151329

2012-01-14

Solar Candles Inc.

001334683

2012-01-14

Spectrum View Systems Corporation

001191588

2012-01-14

Stress Fracture Films Inc.

001375793

2012-01-14

The Barbers Of Eglinton Inc.

001600783

2012-01-14

The Titina Corporation Inc.

001225714

2012-01-14

Thilan Co. Ltd.

000750410

2012-01-14

Tony Davis Holdings Ltd.

001675146

2012-01-14

Torontario Iron Works Inc.

001144082

2012-01-14

Towne & Country Insurance Ltd.

000671332

2012-01-14

Twenty Valley Estates Inc.

000909877

2012-01-14

Ultima Maintenance Inc.

001331419

2012-01-14

Value Home Fashions Inc.

000944852

2012-01-14

Vex Holdings Inc.

002039353

2012-01-14

Vmi Inc.

001478376

2012-01-14

W & P Books Corporation Limited

000964453

2012-01-14

Windmill Innovations Ltd.

001029512

2012-01-14

Worldwide Sales Corporation

002058706

2012-01-14

Your Choice Communications Inc.

001387993

2012-01-14

Zosan Enterprises Inc.

000775284

2012-01-14

1031685 Ontario Limited

001031685

2012-01-14

1059809 Ontario Limited

001059809

2012-01-14

1061439 Ontario Ltd.

001061439

2012-01-14

1087364 Ontario Inc.

001087364

2012-01-14

1125023 Ontario Limited

001125023

2012-01-14

1163214 Ontario Limited

001163214

2012-01-14

1173312 Ontario Limited

001173312

2012-01-14

1179705 Ontario Inc.

001179705

2012-01-14

1206924 Ontario Limited

001206924

2012-01-14

1211542 Ontario Inc.

001211542

2012-01-14

1219724 Ontario Limited

001219724

2012-01-14

1228899 Ontario Ltd.

001228899

2012-01-14

1250349 Ontario Ltd.

001250349

2012-01-14

1258675 Ontario Inc.

001258675

2012-01-14

1286434 Ontario Inc.

001286434

2012-01-14

1298118 Ontario Limited

001298118

2012-01-14

1322955 Ontario Inc.

001322955

2012-01-14

1384029 Ontario Inc.

001384029

2012-01-14

1393844 Ontario Inc.

001393844

2012-01-14

1444059 Ontario Inc.

001444059

2012-01-14

1444307 Ontario Inc.

001444307

2012-01-14

1477347 Ontario Inc.

001477347

2012-01-14

1481377 Ontario Inc.

001481377

2012-01-14

1500112 Ontario Inc.

001500112

2012-01-14

1510697 Ontario Limited

001510697

2012-01-14

1515173 Ontario Inc.

001515173

2012-01-14

1527635 Ontario Inc.

001527635

2012-01-14

1540099 Ontario Inc.

001540099

2012-01-14

1549686 Ontario Inc.

001549686

2012-01-14

1598644 Ontario Inc.

001598644

2012-01-14

1621003 Ontario Ltd.

001621003

2012-01-14

1646196 Ontario Inc.

001646196

2012-01-14

1646897 Ontario Inc.

001646897

2012-01-14

1663207 Ontario Inc.

001663207

2012-01-14

1694255 Ontario Inc.

001694255

2012-01-14

2005 Carpet & Upholstery Maintenance Ltd.

001397702

2012-01-14

2034396 Ontario Ltd.

002034396

2012-01-14

2038670 Ontario Inc.

002038670

2012-01-14

2054459 Ontario Limited

002054459

2012-01-14

2064910 Ontario Inc.

002064910

2012-01-14

2066834 Ontario Ltd.

002066834

2012-01-14

2067182 Ontario Inc.

002067182

2012-01-14

2081667 Ontario Limited

002081667

2012-01-14

2088624 Ontario Inc.

002088624

2012-01-14

2145190 Ontario Inc.

002145190

2012-01-14

235480 Ontario Ltd.

000235480

2012-01-14

849469 Ontario Inc.

000849469

Katherine M. Murray
Director, Ministry of Government Services
(145-G009)

Cancellation of Certificate of Incorporation (Corporations Tax Act Defaulters)

Notice Is Hereby Given that, under subsection 241(4) of the Business Corporations Act, the Certificate of Incorporation of the corporations named hereunder have been cancelled by an Order for default in complying with the provisions of the Corporations Tax Act, and the said corporations have been dissolved on that date.

Date

Name of Corporation

Ontario Corporation Number

2011-12-19

A M Kempac Inc.

001493697

2011-12-19

A. Cocco Construction Limited

000758564

2011-12-19

Albur Investment Corp.

000871028

2011-12-19

Alphasy Inc.

001234984

2011-12-19

Aog Canada Ltd.

001627064

2011-12-19

Aubrook Investments Limited

000436444

2011-12-19

Austin Cda. Ltd.

001273751

2011-12-19

Barwaqo Import & Export Inc.

001538514

2011-12-19

Bic - Imports Company Ltd.

001629243

2011-12-19

Blackburn Taekwon-Do Ltd.

001479101

2011-12-19

Bristol Street Place Inc.

000825108

2011-12-19

Build-It Corporation

001362867

2011-12-19

Cahimar Construction Ltd.

001608938

2011-12-19

Canadian Homecare Nursing Centre Limited

001040957

2011-12-19

Champion Enterprises Martial Arts Supplies Inc.

000744109

2011-12-19

Combined Group Of Trades Inc.

001305671

2011-12-19

Computers & More Inc.

000951161

2011-12-19

Crazy Monkey Corp.

001463790

2011-12-19

Curb Investments Limited

000133365

2011-12-19

Ddr Documentary Inc.

001478503

2011-12-19

Demiurgic Productions Inc.

001240982

2011-12-19

Domik Warehousing Limited

000430013

2011-12-19

Dominion Public House (Toronto) Limited

000233117

2011-12-19

Dotcom Websales Inc.

002065245

2011-12-19

E.C. & J. Inc.

000887216

2011-12-19

East-West Wellness Centre Inc.

001576831

2011-12-19

Edendew Ltd.

001683473

2011-12-19

Esp - Entertainment Sites & Profiles Magazine/Guide Inc.

001682218

2011-12-19

Fab Publishing Ltd.

001225280

2011-12-19

Foley Marketing Services Inc.

001098309

2011-12-19

Galilee Stone Products (2002) Inc.

001532176

2011-12-19

Gc Office Services G.P. Inc.

002092605

2011-12-19

Golden Arrow Transport Ltd.

001480634

2011-12-19

Haack Management Limited

000247989

2011-12-19

Harder’s Welding Ltd.

001079220

2011-12-19

Innbest Developments Ltd.

000809853

2011-12-19

International Plaque Systems Inc.

001491365

2011-12-19

Itharvest.Com Inc.

001474521

2011-12-19

J. E. Lipton Associates Limited

000125603

2011-12-19

J-D Custom Yacht Refinishing Inc.

000668513

2011-12-19

Jamil Transport Inc.

001575442

2011-12-19

Kendian Ltd.

001143284

2011-12-19

Kinland Development Corporation

001016880

2011-12-19

Knowledge Warehouse Software Consulting Inc.

001243220

2011-12-19

Little Extras Ottawa Inc.

001221876

2011-12-19

Magnifico Glasses Inc.

001690664

2011-12-19

Mamma C’s Specialty Sauces Inc.

001691606

2011-12-19

Maverick Logistics Inc.

001502520

2011-12-19

Metaform Productions Incorporated

001459505

2011-12-19

Mindtribe Ltd.

001040877

2011-12-19

Mobility Rehab Transportation Ltd.

001474187

2011-12-19

Moveline Hospitality Inc.

002030976

2011-12-19

Novafore Consulting Inc.

001552228

2011-12-19

Otmar Graphic Productions Ltd.

000827889

2011-12-19

Pem Computer Consulting Ltd.

001232821

2011-12-19

Peth Property Services Inc.

001562622

2011-12-19

Ponvast Canada Inc.

001202238

2011-12-19

Prahalad Computer Consulting Inc.

001328616

2011-12-19

Profiles Of Ontario Inc.

001663619

2011-12-19

S+M Plus Corp.

001598514

2011-12-19

Sigmapoint Design Inc.

001514847

2011-12-19

Syncro Systems Inc.

001608923

2011-12-19

Target Financial Leasing Corporation

000789736

2011-12-19

Thai Palace Food & Services Inc.

000993357

2011-12-19

The Battery Terminal Inc.

000495029

2011-12-19

Thermo Flow Medical Products Inc.

001569779

2011-12-19

Tomorrow Today Marketing Services Inc.

001309317

2011-12-19

1007568 Ontario Inc.

001007568

2011-12-19

1024752 Ontario Inc.

001024752

2011-12-19

1048601 Ontario Inc.

001048601

2011-12-19

1061070 Ontario Inc.

001061070

2011-12-19

1104856 Ontario Inc.

001104856

2011-12-19

1114035 Ontario Ltd.

001114035

2011-12-19

1120013 Ontario Inc.

001120013

2011-12-19

1126124 Ontario Inc.

001126124

2011-12-19

1135232 Ontario Inc.

001135232

2011-12-19

1165655 Ontario Inc.

001165655

2011-12-19

1172770 Ontario Inc.

001172770

2011-12-19

1187854 Ontario Ltd.

001187854

2011-12-19

1214459 Ontario Limited

001214459

2011-12-19

1281909 Ontario Limited

001281909

2011-12-19

1300373 Ontario Limited

001300373

2011-12-19

1301630 Ontario Inc.

001301630

2011-12-19

1333848 Ontario Limited

001333848

2011-12-19

1395264 Ontario Limited

001395264

2011-12-19

1405630 Ontario Inc.

001405630

2011-12-19

1410325 Ontario Inc.

001410325

2011-12-19

1440627 Ontario Inc.

001440627

2011-12-19

1463777 Ontario Ltd.

001463777

2011-12-19

1530291 Ontario Inc.

001530291

2011-12-19

1558354 Ontario Inc.

001558354

2011-12-19

1565020 Ontario Inc.

001565020

2011-12-19

1571509 Ontario Inc.

001571509

2011-12-19

1594761 Ontario Incorporated

001594761

2011-12-19

1598242 Ontario Inc.

001598242

2011-12-19

1612361 Ontario Ltd.

001612361

2011-12-19

1622202 Ontario Inc.

001622202

2011-12-19

1634883 Ontario Ltd.

001634883

2011-12-19

1682483 Ontario Inc.

001682483

2011-12-19

1685373 Ontario Inc.

001685373

2011-12-19

1702107 Ontario Inc.

001702107

2011-12-19

2061640 Ontario Inc.

002061640

2011-12-19

2065084 Ontario Inc.

002065084

2011-12-19

2092156 Ontario Inc.

002092156

2011-12-19

2103145 Ontario Inc.

002103145

2011-12-19

229024 Ontario Inc.

000229024

2011-12-19

29-39 Hounslow Avenue Inc.

001110216

2011-12-19

590588 Ontario Limited

000590588

2011-12-19

675367 Ontario Ltd.

000675367

2011-12-19

694976 Ontario Inc.

000694976

2011-12-19

711318 Ontario Inc.

000711318

2011-12-19

777463 Ontario Limited

000777463

2011-12-19

870865 Ontario Limited

000870865

2011-12-19

900019 Ontario Inc.

000900019

2011-12-19

957557 Ontario Limited

000957557

2011-12-19

982945 Ontario Limited

000982945

2011-12-19

993630 Ontario Limited

000993630

Katherine M. Murray
Director, Ministry of Government Services
(145-G010)

Certificate of Dissolution

Notice Is Hereby Given that a certificate of dissolution under the Business Corporations Act, has been endorsed. The effective date of dissolution precedes the corporation listings.

Date

Name of Corporation

Ontario Corporation Number

2011-11-21

Apf Circuit Design Inc.

001605783

2011-11-21

Dmh Renovations & Construction Ltd.

002093345

2011-11-21

F. Leslie Real Estate Ltd.

000957357

2011-11-21

Finance 2000 Inc.

001291392

2011-11-21

Gordon Mcfadden Limited

000303943

2011-11-21

Meritron Inc.

000290254

2011-11-21

Progressive Axle Co Inc.

002031681

2011-11-21

1625886 Ontario Inc.

001625886

2011-11-21

1643768 Ontario Limited

001643768

2011-11-21

1799492 Ontario Inc.

001799492

2011-11-21

2205398 Ontario Inc.

002205398

2011-11-21

2215366 Ontario Inc.

002215366

2011-11-21

697604 Ontario Limited

000697604

2011-11-21

971881 Ontario Inc.

000971881

2011-11-22

Ace Environmental Services Inc.

002050461

2011-11-22

Adamson Industrial Design Inc.

000512683

2011-11-22

John’s Garden Centre Inc.

000471179

2011-11-22

Loch Sheelin Sales, Service & Rentals Limited

000247995

2011-11-22

Luce Lighting Limited

002024917

2011-11-22

Luma Lighting Limited

000725701

2011-11-22

Thomas Todd & Sons Limited

001125539

2011-11-22

1446909 Ontario Inc.

001446909

2011-11-22

1625251 Ontario Ltd.

001625251

2011-11-22

1683183 Ontario Inc.

001683183

2011-11-22

1835628 Ontario Inc.

001835628

2011-11-22

2151443 Ontario Inc.

002151443

2011-12-12

Sagar Transport Inc.

002160630

2011-12-20

2173233 Ontario Inc.

002173233

2011-12-21

Creed Fitness Centre Inc.

000612266

2011-12-21

Csla Statistics Consulting Services Inc.

002203159

2011-12-21

Duwood Management Ltd.

001681266

2011-12-21

Fletcher Tv & Appliances Ltd.

000598681

2011-12-21

Matar Enterprises Inc.

002207938

2011-12-21

Ministry Resource, Inc.

002078357

2011-12-21

Power Systems Maintenance Inc.

001176723

2011-12-21

930882 Ontario Inc.

000930882

2011-12-22

Able Elsie Holdings Limited

000302918

2011-12-22

Alandrea Heights Investments Limited

000208951

2011-12-22

Barclays Canada Ltd.

002132343

2011-12-22

Beneaton Store Inc.

000995045

2011-12-22

Darton Realty Limited

000523927

2011-12-22

Hocala Properties Limited

000614349

2011-12-22

J. B. Webster & Sons Limited

001190922

2011-12-22

Lauderhall Investments Limited

000143307

2011-12-22

Szenasi Enterprises Inc.

002113216

2011-12-22

Tinnott Holdings Limited

000367505

2011-12-22

1063842 Ontario Inc.

001063842

2011-12-22

2135965 Ontario Inc.

002135965

2011-12-22

593746 Ontario Limited

000593746

2011-12-22

789151 Ontario Inc.

000789151

2011-12-23

Al Fanar Importing Firm Limited

002176307

2011-12-23

Brpi Holdings Inc.

002260199

2011-12-23

Dr. David Mamo Medicine Professional Corporation

001812216

2011-12-23

G. R. General Contracting Inc.

002050703

2011-12-23

Hal Roth Photography Inc.

000599731

2011-12-23

Horseshoe Carbons Incorporated

001358223

2011-12-23

Liberation Gateway Inc.

002233786

2011-12-23

Mclarren Consulting Group Inc.

001139171

2011-12-23

Pure Natural Solutions Inc.

002276549

2011-12-23

Ratna Management Inc.

000429088

2011-12-23

1489346 Ontario Corporation

001489346

2011-12-23

1624719 Ontario Ltd.

001624719

2011-12-23

1709896 Ontario Ltd.

001709896

2011-12-23

1722238 Ontario Inc.

001722238

2011-12-23

2142417 Ontario Inc.

002142417

2011-12-23

2261917 Ontario Limited

002261917

2011-12-28

By Design Concrete & Stone Inc.

001646953

2011-12-28

Greenforce Ltd.

001677343

2011-12-28

Mars Contracting Ltd.

002271123

2011-12-28

Mohrview Inc.

000663527

2011-12-28

S I Services (Canada) Inc.

000992047

2011-12-28

Sang Kim’s Tae Kwon Do Academy Inc.

001123462

2011-12-28

The Hope Therapy Centre Inc.

002134215

2011-12-28

Tynhead V Limited

000957780

2011-12-28

1258565 Ontario Inc.

001258565

2011-12-28

1358118 Ontario Inc.

001358118

2011-12-28

1427948 Ontario Inc.

001427948

2011-12-28

2041176 Ontario Limited

002041176

2011-12-28

5440-5508 Main Street Holdings Limited

002105248

2011-12-28

990366 Ontario Inc.

000990366

Katherine M. Murray
Director, Ministry of Government Services
(145-G011)

Cancellation of Certificate of Incorporation (Business Corporations Act)

Notice Is Hereby Given that by orders under subsection 241(4) of the Business Corporation Act, the certificates of incorporation set out hereunder have been cancelled and corporation(s) have been dissolved. The effective date of cancellation precedes the corporation listing.

Date

Name of Corporation

Ontario Corporation Number

2011-07-06

Skymark Tech Solutions Inc.

1842641

2011-07-06

Webtec Ont. Inc.

1842642

2011-07-07

Fehtisovys Equipment, Inc.

1854213

2011-07-14

Nrs Legal Services Ltd.

1854583

2011-08-02

1856351 Ontario Inc.

1856351

2011-08-05

1827560 Ontario Ltd.

1827560

Katherine M. Murray
Director
(145-G012)

Co-operative Corporations Act Certificate of Amalgamation Issued

Notice Is Hereby Given that, under the Co-operative Corporations Act, a certificate of amalgamation has been issued to:

Date

Name of Amalgamated Corporation
Amalgamating Corporations

Ontario Incorporation Number

2011 -12-31

Sudbury Credit Union Limited

1851827

Grant Swanson
Executive Director
Licensing and Market Conduct Division
Financial Services Commission of Ontario
by delegated authority from the Superintendent of Financial Services
(145-G013)

Co-operative Corporations Act Certificate of Dissolution Issued

Notice Is Hereby Given that, under the Co-operative Corporations Act, a certificate of dissolution has been issued to:

Name of Co-operative:

Date of Incorporation

Effective date

Sudbury ukrainian Co-operative LImited

June 12, 1941

October 18, 2011

inland co-operative Inc.

January 2, 2004

October 27, 2011

“Happiness Is” co-operative preschool incorporated

December 14, 1978

December 5, 2011

Grant Swanson
Executive Director
Licensing and Market Conduct Division
Financial Services Commission of Ontario
by delegated authority from the Superintendent of Financial Services
(145-G014)

Co-operative Corporations Act Certificate of Incorporation Issued

Notice Is Hereby Given that, under the Co-operative Corporations Act, a certificate of incorporation has been issued to:

Name of Co-operative:

Date of Incorporation

Head Office

Toronto Sustainable Food Co-operative Inc.

November 2, 2011

Toronto

Innovative Safety Experts Co-operative Incorporated

October 31, 2011

North York

Coopérative de Couture Céline Mode Incorporée

November 7, 2011

Ottawa

Coopérative calebasse Communautaire Inc. – Calabash Community Co-operative Inc.

November 24, 2011

Windsor

Coopérative agricole de Windsor Inc.

November 24, 2011

Windsor

Solartek Powergen Co-operative Ltd.

December 9, 2011

Vaughan

Community Power Capital Co-operative, Inc.

December 16, 2011

Toronto

Résidence coopérative de la Baie du Tonnerre Inc.

December 22, 2011

Thunder Bay

Whitchurch-Stouffville Community Energy Co-operative Inc.

December 28, 2011

Stouffville

Grant Swanson
Executive Director
Licensing and Market Conduct Division
Financial Services Commission of Ontario
by delegated authority from the Superintendent of Financial Services
(145-G015)

Credit Unions and Caisses Populaires Act, 1994 Dissolution Order Issued

Notice Is Hereby Given that, under the Credit Unions and Caisses Populaires Act, 1994 a Dissolution Order has been issued to:

Name of Corporation:

Date of Incorporation

Effective date

The Japanese Canadian(Toronto) Credit Union Limited

May 9, 1957

Nov. 4, 2011

Canadian Standards Employees’ (Rexdale) Credit Union Ltd.

June 16, 1961

Nov. 4, 2011

Grant Swanson
Executive Director
Licensing and Market Conduct Division
Financial Services Commission of Ontario
by delegated authority from the Superintendent of Financial Services
(145-G016)

January 2012

Superintendent’s Guideline No. 01/12

Cost of Goods Guideline

Introduction

This Guideline is issued pursuant to section 268.3 (1) of the Insurance Act for the purposes of sections 15 and 16 of the Statutory Accident Benefits Schedule - Effective September 1, 2010 (“new Sabs”) and 14 and 15 of the Statutory Accident Benefits Schedule – Accidents on or After November 1, 1996 (“old Sabs”).

Purpose

Sections 15 and 16 of the new Sabs and sections 14 and 15 of the old Sabs require insurers to pay for “reasonable and necessary” expenses incurred by or on behalf of an insured person for the types of goods described in those sections.

The purpose of this Guideline is to provide direction concerning the appropriate interpretation of the term “reasonable” for the purpose of those sections.

Retail Price to Govern

For the purposes of this Guideline, the retail price is the lowest price, including delivery charges (if delivery is required), duties and taxes, that would be payable by or on behalf of an insured person to acquire an item of goods from a source that is available to a member of the general public in Ontario.

Where a retail price exists for an item of goods, a “reasonable” expense for that item for the purposes of sections 15 and 16 of the new Sabs and sections 14 and 15 of the old Sabs is that retail price, or the price actually paid or payable by or on behalf of the insured person to acquire the item, whichever is lower.

In the event of a dispute over whether an expense for an item is “reasonable”, the onus is on the insurer to provide reasonable evidence of the retail price of the item.

Reasonable evidence includes, but is not limited to: an advertisement; written confirmation from a vendor; or any other reliable form of proof of the retail price.

Harmonized Sales Tax (HST)

The applicability of the HST to goods referred to in sections 15 and 16 of the new Sabs and sections 14 and 15 of the old Sabs falls under the jurisdiction of the Canada Revenue Agency (Cra). If the HST is considered by the CRA to be applicable to an item for which an insurer is liable under those sections, then the HST is payable by the insurer as part of the “reasonable” expense for that item.

This is consistent with the treatment of HST for services subject to the Professional Services Guideline – Superintendent’s Guideline No. 01/11 and the Cost of Assessments and Examinations Guideline – Superintendent’s Guideline No. 08/10.

(145-G017)