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O. Reg. 39/04: REFUNDS
filed February 27, 2004 under Fuel Tax Act, R.S.O. 1990, c. F.35
Skip to contentontario regulation 39/04
made under the
Fuel Tax Act
Made: February 25, 2004
Filed: February 27, 2004
Printed in The Ontario Gazette: March 13, 2004
Amending Reg. 466 of R.R.O. 1990
(Refunds)
1. Section 2 of Regulation 466 of the Revised Regulations of Ontario, 1990 is amended by adding the following subsection:
(5.1) Despite subsections (4) and (5), the following rules apply to an applicant that is not a collector if the total amount of refunds that will be claimed by the applicant under this section for a calendar year does not exceed $500:
1. The applicant is not required to submit the documents required to be submitted with the application under subsection (4) or (5), as the case may be.
2. The applicant shall retain the documents referred to in paragraph 1 for a period of not less than seven years after the day the application for the refund is made to the Minister and shall produce them at any time during that period at the request of the Minister.
2. This Regulation shall be deemed to have come into force on May 9, 2001.