Retail Sales Tax Amendment Act, 2007 Ouellette, Jerry J. — Bill 15 (39th Parliament, 1st Session)

Bill 15, 39-1

Ontario — Bills

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Bill 15, Retail Sales Tax Amendment Act, 2007

Ouellette, Jerry J.

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Original

[39] Bill 15 Original (PDF)

Bill 15 2007

An Act to amend the Retail Sales Tax

Act

Note:

This Act amends the Retail Sales Tax Act . For the

legislative history of the Act, see the Table of Consolidated Public Statutes –

Detailed Legislative History on www.e-Laws.gov.on.ca.

Her

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

Province of Ontario, enacts as follows:

1. (1) Subsection

4 (1) of the Retail Sales Tax Act is amended by

adding "if the vehicle was manufactured outside of North America" at the end.

(2) Section 4 of the Act is amended by adding the

following subsections:

Place

of manufacture

(2.1) For the purposes of this section, a passenger

vehicle or a sport utility vehicle is manufactured outside of North America if

the component parts of the vehicle were not assembled in Canada, the United

States of America or Mexico.

Transition

(2.2) A purchaser of a new passenger vehicle or sport

utility vehicle manufactured in North America is not liable to pay tax under

this section, as it read immediately before the day on which the Retail Sales Tax Amendment Act, 2007 came into force, if

the purchaser entered into an agreement to acquire the vehicle before that day

and the acquisition was not completed until after that day.

(1) Subsection

4.1 (1) of the Act is amended by adding "if the car was manufactured outside of

North America" at the end.

(2) Section 4.1 of the Act is amended by adding the

following subsections:

Place

of manufacture

(2.1) For the purposes of this section, a car is manufactured

outside of North America if the component parts of the car were not assembled

in Canada, the United States of America or Mexico.

Transition

(2.2) A purchaser of a new passenger car manufactured in

North America is not entitled to a tax credit under this section, as it read

immediately before the day on which the Retail Sales Tax

Amendment Act, 2007 came into force, if the purchaser entered into an

agreement to acquire the car before that day and the acquisition was not

completed until after that day.

Commencement

3. This

Act comes into force on the day it receives Royal Assent.

Short

title

4. The

short title of this Act is the Retail Sales Tax Amendment

Act, 2007 .

EXPLANATORY

NOTE

The

Bill amends the Retail Sales Tax Act to repeal the

tax for fuel conservation payable on the purchase of a new passenger vehicle or

sport utility vehicle manufactured in North America and the corresponding tax

credit.

Date Bill stage Activity Committee

December 10, 2007

First Reading

Carried

Debates and Progress

First Reading

December 10, 2007

Second Reading

Committee

Third Reading

Royal Assent :

Coming into force :

Royal Assent.

Acts affected - Bill 15

Most Ontario public acts are available electronically; to view copies of the Acts to be amended by this bill visit e-laws

Retail Sales Tax Act

Legislative Assembly of Ontario

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Document details

Collection	Ontario — Bills
Citation	Bill 15, 39-1
Type	bill
Volume / chapter	p39 s1 bill 15 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	bf61291dbf965dd88a12ff3e1444ad1aed9fa8aa

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