Retail Sales Tax Act, R.S.O. 1990, c. R.31 (Consolidation Period: From March 1, 2022 )

• Jurisdiction: Ontario
• Coming into Force: 01 March 2022
• Status: current

Retail Sales Tax Act

R.S.O. 1990, CHAPTER R.31

Consolidation Period: From March 1, 2022 to the e-Laws currency date.

Last amendment: 2020, c. 36, Sched. 7, s. 335.

CONTENTS

Definitions

1 (1) In this Act,

“admission” includes entry to a place of amusement where any charge is made for such entry and any entry that is provided to a place of amusement as a promotional distribution; (“entrée”)

“automobile insurance” means, with respect to a motor vehicle required to be insured under the Compulsory Automobile Insurance Act, automobile insurance that satisfies the requirements of that Act; (“assurance-automobile”)

“band” has the same meaning as in the Indian Act (Canada); (“bande”)

“benefits plan” means a funded benefits plan, an unfunded benefits plan or a qualifying trust; (“régime d’avantages sociaux”)

“commercial parking space” means a space, including a space on a street or highway, used for the parking of motor vehicles for which a price is paid or a charge made; (“espace de stationnement commercial”)

“computer program” means a program, thing, data, information, knowledge or an instruction,

(a) that is used to instruct or inform a computer, machine or device, and

(b) that is retained or transferred in any manner including by electronic means,

and includes the types of programs described in subsection (3), documents designed to facilitate the use of all or part of a program and the right to use a program; (“programme informatique”)

“consumer” or “user” means a person who,

(a) utilizes or intends to utilize in Ontario tangible personal property or a taxable service for his, her or its own consumption or for the consumption of any other person at his, her or its expense, or

(b) utilizes or intends to utilize in Ontario tangible personal property or a taxable service on behalf of or as the agent for a principal who desired or desires to so utilize such property or taxable service for consumption by the principal or by any person at the expense of the principal; (“consommateur”, “usager”)

“consumption” includes the use, and the incorporation into any structure, building or fixture, of tangible personal property including that manufactured by the consumer or further processed or otherwise improved by the consumer and includes the provision by way of promotional distribution of any tangible personal property or taxable service; (“consommation”)

“contract of insurance” includes a policy, a certificate, an interim receipt, a renewal receipt, a writing evidencing the contract, whether sealed or not, and a binding oral agreement; (“contrat d’assurance”)

“council of the band” has the same meaning as in the Indian Act (Canada); (“conseil de la bande”)

“fair value” includes,

(a) the price for which the tangible personal property or the taxable service was purchased, including the value in terms of Canadian money of services rendered and things exchanged and other considerations accepted by the vendor or person from whom the tangible personal property passed or taxable services were rendered as the price or on account of the price of the tangible personal property purchased or taxable service received,

(b) the cost of, or charges for, customs, mailing, handling, delivery or transportation, whether or not such are shown separately in the books of the vendor or on any invoices or in the computation of the sale price, or whether or not title has passed to the purchaser before delivery to such purchaser, but does not include delivery charges made by a vendor under a contract for the sale of soil, clay, sand, gravel or unfinished stone,

(c) the tax imposed pursuant to any provision of the Excise Tax Act (Canada), except the tax imposed by Part IX of that Act, or the Excise Act (Canada) in respect of the tangible personal property or the taxable service or the sale or acquisition of either of them,

(d) the cost of installation where the contract under which the property is acquired provides for the acquisition of the property and its installation for one consideration,

(e) the cost, including materials, labour and manufacturing overhead, of tangible personal property produced by the vendor or person for his, her or its own consumption or use,

(f) in the case of a sale within the meaning of clause (i) of the definition of “sale”, the fair market value of the tangible personal property transferred to any shareholder, and

(g) Repealed: 2002, c. 8, Sched. J, s. 1.

(h) any tax payable by the purchaser under section 4,

(i) Repealed: 2000, c. 10, s. 23 (1).

except that, in the case of either a mobile home or a modular home sold for the first time at a retail sale after the 6th day of April, 1976, “fair value” means the taxable value of such mobile home or modular home, as the case may be; (“juste valeur”)

“Federal Minister” means a minister of the Government of Canada who is responsible for the administration, enforcement or collection of the tax imposed under Part IX of the Excise Tax Act (Canada); (“ministre fédéral”)

“full fair value” means, in respect of a promotional distribution of tangible personal property or a taxable service, the price paid by the promotional distributor for the tangible personal property or taxable service or, if the tangible personal property was manufactured or produced by the promotional distributor or the taxable service was provided by the promotional distributor, the cost incurred by the promotional distributor to manufacture or produce the property or to provide the service, as the case may be; (“juste valeur intégrale”)

“full price of admission” means, in respect of a promotional distribution of an admission, the price paid by the promotional distributor for the admission or, if the place of amusement to which the admission is supplied is owned or operated by the promotional distributor, the normal and usual price charged for the admission; (“prix d’entrée intégral”)

“funded benefits plan” means a plan,

(a) that provides protection against risk to an individual that could otherwise be obtained by taking out a contract of insurance, whether the benefits are partly insured or not, and

(b) that comes into existence when the premiums paid into a fund out of which benefits will be paid exceed amounts required for the payment of benefits that are foreseeable and payable within 30 days after payment of the premium,

and includes a multi-employer benefits plan but not a qualifying trust; (“régime d’avantages sociaux par capitalisation”)

“group insurance” means a policy of insurance that covers, under a master policy, the participants of a specified group or of a specified group and other persons; (“assurance collective”)

“Indian” has the same meaning as in the Indian Act (Canada); (“Indien”)

“insurance” means the undertaking by one person to indemnify another person against loss or liability for loss in respect of a certain risk or peril to which the object of the insurance may be exposed, or to pay a sum of money or other thing of value upon the happening of a certain event, and includes life insurance; (“assurance”)

“insurer” means the person who undertakes or agrees or offers to undertake a contract of insurance and includes an exchange, as defined under the Insurance Act, a reciprocal insurance exchange, as defined under that Act, and an association registered under the Prepaid Hospital and Medical Services Act; (“assureur”)

“International Registration Plan” means the International Registration Plan referred to in subsection 7.1 (1) of the Highway Traffic Act; (“entente appelée International Registration Plan”)

“member” means an individual or other persons to whom benefits are payable under a benefits plan; (“participant”)

“member jurisdiction” means a jurisdiction other than Ontario that is a member of the International Registration Plan; (“autorité membre”)

“Minister” means the Minister of Finance; (“ministre”)

“mobile home” means a vehicular portable structure that,

(a) is defined to be a mobile home, a multiple section mobile home or a swing out and expandable room section mobile home for the purposes of the Z240 series of standards prescribed by the Canadian Standards Association, and

(b) complies with the requirements for a mobile home, multiple section mobile home or swing out and expandable room section mobile home contained in that series of standards, and bears the seal of the Canadian Standards Association attesting to such compliance; (“maison mobile”)

“modular home” means a house that is intended for residential purposes and that is constructed by assembling manufactured modular units each of which comprises at least one room or living area, has been manufactured to comply with the A277 series of standards prescribed by the Canadian Standards Association, and bears the seal of that Association attesting to such compliance; (“maison modulaire”)

“multi-employer benefits plan” means a trust established to provide employees of two or more unrelated employers protection against risk to an individual under a single funded benefits plan; (“régime d’avantages sociaux interentreprises”)

“multijurisdictional vehicle” means a vehicle for which an IRP cab card, as defined in subsection 6 (1) of the Highway Traffic Act, has been issued; (“véhicule à immatriculation multilatérale”)

“person”, in addition to its meaning in Part VI (Interpretation) of the Legislation Act, 2006, includes Her Majesty in right of Ontario, a partnership, a municipality or a local board thereof as defined in the Municipal Affairs Act, and any board, commission or authority established under any Act of the Legislature; (“personne”)

“place of amusement” means an amusement park or a premises or place, whether enclosed or not, where a projector or similar equipment is operated, or where a theatrical performance, carnival, circus, side show, menagerie, concert, rodeo, exhibition, horse race, athletic contest or other performance or...