ontario regulation 78/23

made under the

Gasoline Tax Act

Made: April 27, 2023
Filed: April 27, 2023
Published on e-Laws: April 27, 2023
Published in The Ontario Gazette: May 13, 2023

Amending O. Reg. 24/97

(INTERNATIONAL FUEL TAX AGREEMENT)

1. Section 8 of Ontario Regulation 24/97 is revoked and the following substituted:

8. Section 12 of the Act does not apply to an Ontario licensee. Instead, the Ontario licensee shall pay interest on its outstanding tax liability in accordance with the IFTA.

Commencement

2. This Regulation is deemed to have come into force on January 1, 2023.