Retail Sales Tax Relief for Amateur Youth Sports Act, 2003 Sampson, Rob — Bill 47 (37th Parliament, 4th Session)

Bill 47, 37-4

Ontario — Bills

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Bill 47, Retail Sales Tax Relief for Amateur Youth Sports Act, 2003

Sampson, Rob

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[37] Bill 47 Original (PDF)

Bill 47 2003

An Act to amend

the Retail Sales Tax Act

to provide an exemption from tax

for amateur youth sports

Her Majesty, by and with the advice and consent of the Legislative

Assembly of the Province of Ontario, enacts as follows:

1. Subsection 7 (1) of the Retail Sales Tax

Act , as amended by the Statutes of Ontario, 1992,

chapter 13,

section 4,

1994,

chapter 13,

section 9, 1996,

chapter 29,

section 26, 1997,

chapter 10,

section 32, 1997,

chapter 41,

section 125, 1998,

chapter 5,

section 45, 1999,

chapter 9,

section 184, 2000,

chapter 10,

section 28, 2000,

chapter 42,

section 93, 2001,

chapter 8,

section 230, 2001,

chapter 23,

section 192,

2002,

chapter 8,

Schedule J,

section 2 and 2002,

chapter 22,

section 172, is

amended by adding the following paragraph:

69. Sports equipment and uniforms, as defined by the Minister, if the

purchaser,

i. is an amateur youth sports team or association or an individual amateur

youth, as all of those terms are defined by the Minister, or

ii. has purchased the equipment and uniforms from a team, association or

individual described in subparagraph i.

Commencement

2. This Act comes into force on the day it receives

Royal Assent.

Short title

3. The

short title of this Act is the Retail Sales

Tax Relief for Amateur Youth Sports Act, 2003 .

EXPLANATORY NOTE

The Bill amends the Retail Sales

Tax Act so that amateur youth sports teams or associations or individual

amateur youths, as all of those terms are defined by the Minister of Finance,

or persons who purchase from those teams, associations or individuals are

exempt from paying tax under the Act on sports equipment or uniforms that

they purchase.

Date Bill stage Activity Committee

May 22, 2003

First Reading

Carried

Debates and Progress

First Reading

May

22, 2003

Second Reading

Committee

Third Reading

Royal Assent :

Coming into force :Royal Assent.

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Document details

Collection	Ontario — Bills
Citation	Bill 47, 37-4
Type	bill
Volume / chapter	p37 s4 bill 47 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	08c58881edb18f80e172e282e046350b54f478ec

Source file is stored in the law ingest library (html).