MISCELLANEOUS

1. (1) For the purposes of subsections 3.1 (1) and 4.4 (1) of the Act, every importer or collector shall collect, (a) from every wholesaler or retailer to whom the importer or collector sells gasoline or aviation fuel, at the time of the sale, an amount as security equal to the tax imposed under section 2 of the Act; and (b) from every purchaser to whom the importer or collector sells gasoline or aviation fuel, at the time of the sale, the tax payable under section 2 of the Act. O. Reg. 735/94, s. 1; O. Reg. 108/25, s. 2. (2) Every collector who is not a large collector (within the meaning of subsection 1.0.1 (2)) for a calendar year shall deliver to the Minister for each month in that year, on or before the 21st day of the following month, (a) a return in the form approved by the Minister reporting the amount of tax collectible and payable by the collector for the month; and (b) a report on, i. the quantities of gasoline and aviation fuel on hand, produced, received, consumed, imported, sold and otherwise disposed of by the collector during the month, and ii. the quantities of gasoline or aviation fuel which were lost during the month on account of shrinkage due to variation in temperature or evaporation. O. Reg. 12/99, s. 1; O. Reg. 275/00, s. 1 (1); O. Reg. 108/25, s. 2, 3. (3) Where a loss occurs due to a cause other than temperature variation or evaporation, the collector shall notify the Minister within 30 days of the occurrence of the loss. O. Reg. 735/94, s. 1. (4) For the purposes of subsection 4 (5) of the Act, every importer who is not a registered importer and who imports gasoline or aviation fuel into Ontario from outside Canada shall deliver a return in the form approved by the Minister, to the Minister, or to a person authorized by the Minister, at the time of entry into Ontario of each shipment of gasoline or aviation fuel. O. Reg. 275/00, s. 1 (2); O. Reg. 36/04, s. 1 (1). (5) The return required by subsection (4) shall set out the quantity of gasoline or aviation fuel imported into Ontario by the importer, the name and address of the consignee and the name of the person transporting the gasoline or aviation fuel. O. Reg. 735/94, s. 1; O. Reg. 36/04, s. 1 (2). (6) Every importer shall, on or before the 21st day of the month following the calendar month in which the gasoline or aviation fuel was imported into or received in Ontario, deliver a return in the form approved by the Minister, to the Minister specifying, (a) the quantity of gasoline or aviation fuel; and (b) the name and address of the person from whom the gasoline or aviation fuel was purchased and the date of the purchase. O. Reg. 735/94, s. 1; O. Reg. 275/00, s. 1 (3); O. Reg. 36/04, s. 1 (3). (7) Every importer shall remit the tax and security collectable and payable by the importer in respect of the sales of gasoline or aviation fuel under subsection (1) with the return required by subsection (6). O. Reg. 735/94, s. 1; O. Reg. 36/04, s. 1 (4). (8) An importer who has complied with subsection 4 (3) of the Act may deduct from remittances required under subsection (7) all amounts paid under clause 4 (3) (a) of the Act in respect of gasoline or aviation fuel imported during the previous calendar month. O. Reg. 735/94, s. 1. (9) On or before the 21st day of each month, every person required to pay tax under subsection 2 (4.1) or (4.2) of the Act shall deliver to the Minister, with respect to the aviation fuel transferred into the fuel tanks of aircraft in the calendar month immediately preceding, a return of the tax payable by such person. O. Reg. 735/94, s. 1; O. Reg. 464/19, s. 1. (10) For the purposes of subsection 2 (5.2) of the Act, every purchaser who receives delivery of gasoline or aviation fuel in Ontario shall, on or before the 21st day of the month, deliver to the Minister, with respect to the gasoline or aviation fuel delivered in the calendar month immediately preceding, a return of the tax payable by such person under section 2 of the Act. O. Reg. 735/94, s. 1. (11) The Minister may require a wholesaler or retailer of gasoline or aviation fuel who is not a collector to deliver a return to the Minister on or before the 15th day of every month showing the quantity of gasoline or aviation fuel sold by the wholesaler or retailer and the names and addresses of all persons to whom the gasoline or aviation fuel was sold during the preceding calendar month. O. Reg. 735/94, s. 1; O. Reg. 108/25, s. 2. (12) The Minister may require a purchaser of gasoline or aviation fuel who is not a collector or who is not required to file a return under subsections 2 (5.1) or (5.2) of the Act, to deliver a return to the Minister on or before the 15th day of every month showing the quantity of gasoline or aviation fuel purchased or received, and the names and addresses of the persons from whom the gasoline or aviation fuel was purchased or received in the preceding calendar month. O. Reg. 735/94, s. 1; O. Reg. 108/25, s. 2. (13) Every person shall remit to the Minister the tax payable and the tax collectable along with the returns required under this section. O. Reg. 735/94, s. 1. 1.0.1 (1) This section applies to a collector who is a large collector for 1999 or a subsequent year. O. Reg. 12/99, s. 2. (2) A collector is considered to be a large collector for a calendar year if the total amount of tax collectible and payable by the collector under the Act for the previous calendar year, including the amount referred to in clause 11 (15) (a) of the Act included in any penalty assessed against the collector under subsection 11 (15) of the Act in respect of that year, but excluding interest payable by the collector and other amounts assessed as penalties under the Act in respect of that year, exceeds $36 million. O. Reg. 12/99, s. 2. (3) For each month in the year, every large collector shall deliver the following returns (in a form approved by the Minister) to the Minister on the following dates in respect of the tax collectible and payable by the collector: 1. A return for the period commencing on the 1st day of the month and ending at the end of the 15th day of the month, delivered on or before the last day of the month. 2. A return for the period commencing on the 16th day of the month and ending at the end of the last day of the month, delivered on or before the 15th day of the following month. 3. A return for the period commencing on the 1st day of the month and ending at the end of the last day of the month, to be delivered on or before the last day of the following month, containing, i. a reconciliation of the amounts previously reported and transmitted on account of tax collectible and payable by the collector for the month, and the amount of tax collectible and tax payable by the collector for the month, and ii. a report on, A. the quantities of gasoline and aviation fuel on hand, produced, received, consumed, imported, sold and otherwise disposed of by the collector during the month, and B. the quantities of gasoline or aviation fuel, which were lost during the month on account of shrinkage due to variation in temperature or evaporation. O. Reg. 12/99, s. 2; O. Reg. 108/25, s. 2, 3. (4) Subject to subsections (5) and (6), a large collector is considered to have transmitted the tax collectible and payable for a month as required by subsection 9 (1) of the Act if the collector transmits the tax to the Minister with the returns for the month in the following manner: 1. The collector must transmit with the return required under paragraph 1 of subsection (3) an amount equal to one-half of the total tax collectible and payable by the collector for the previous month, less the amount, if any, by which the total of all amounts transmitted by the collector to the Minister on account of tax collectible and payable by the collector for the previous month exceeds the total tax collectible and payable by the collector for the previous month. 2. The collector must transmit with the return required under paragraph 2 of subsection (3) an amount equal to one-half of the total tax collectible and payable by the collector for the previous month. 3. The collector must transmit with the return required under paragraph 3 of subsection (3) the amount, if any, by which the total tax collectible and payable by the collector for the month exceeds the total amount previously transmitted to the Minister on account of tax collectible and payable by the collector for the month. O. Reg. 12/99, s. 2. (5) An amount required to be transmitted to the Minister under paragraph 3 of subsection (4) may be reduced by an amount permitted under the Act or the regulations to be deducted from the payment. O. Reg. 12/99, s. 2. (6) A collector who is a large collector for a calendar year but was not a large collector for the previous calendar year is considered to have transmitted the tax collectible and payable as required by subsection 9 (1) of the Act for each of January and February of the year in which it becomes a large collector, if the collector transmits the tax to the Minister in the following manner: 1. The collector must transmit with the return required under paragraph 1 of subsection (3) for January, an amount equal to one-sixth of the total tax collectible and payable by the collector for December of the previous year. 2. The collector must transmit with the return required under paragraph 2 of subsection (3) for January, an amount equal to five-sixths of the total tax collectible and payable by the collector for December of the previous year. 3. The collector must transmit with the return required under paragraph 1 of subsection (3) for February, an amount equal to one-third of the total tax collectible and payable by the collector for January, less the amount, if any, by which the total of all amounts transmitted to the Minister on account of the tax collectible and payable by the collector for January exceeds the total tax collectible and payable by the collector for January. 4. The collector must transmit with the return required under paragraph 2 of subsection (3) for February, an amount equal to two-thirds of the total tax collectible and payable by the collector for January. 5. The collector must transmit with each return required under paragraph 3 of subsection (3) for January and February, the amount, if any, by which the total tax collectible and payable by the collector for the month exceeds the total amount previously transmitted to the Minister on account of tax collectible and payable by the collector for the month. O. Reg. 12/99, s. 2. 1.1 (1) Revoked: O. Reg. 36/04, s. 3 (1). (2) Revoked: O. Reg. 36/04, s. 3 (1). (3) On or before the 21st day of every month, every exporter shall deliver to the Minister a return in the form approved by the Minister, with supporting schedule, with respect to the gasoline or aviation fuel delivered outside Ontario in the immediately preceding calendar month. O. Reg. 275/00, s. 2. (4) When gasoline or aviation fuel is exported out of Ontario to the United States using a motor vehicle or railway equipment, the return required under subsection (3) shall be supported by, (a) a photocopy of the front and back of the U. S. Customs Proforma Invoice prepared by a Canadian customs broker and stamped by the U. S. Customs Service; (b) U. S. Customs document Form 7533; (c) all petroleum loading tickets; (d) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on the gasoline or aviation fuel exported, if a refund is being applied for; (e) a copy of a properly completed straight bill of lading; (f) all export sales invoices issued by the exporter; and (g) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario. O. Reg. 735/94, s. 1. (5) When gasoline in bulk or aviation fuel in bulk is exported out of Ontario to another province or territory using a motor vehicle or railway equipment, the return required under subsection (3) shall be supported by, (a) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on gasoline or aviation fuel exported, if a refund is being applied for; (b) a copy of a properly completed straight bill of lading; (c) all export sales invoices issued by the exporter; and (d) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario. O. Reg. 735/94, s. 1. (6) When gasoline in bulk or aviation fuel in bulk is exported out of Ontario through a pipeline, the return required under subsection (3) shall be supported by, (a) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on the gasoline in bulk or aviation fuel in bulk exported, if a refund is being applied for; (b) a copy of the pipeline report showing the amount of gasoline or aviation fuel loaded into the pipeline and the location where the gasoline or aviation fuel left the pipeline; (c) all export sales invoices issued by the exporter; and (d) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario. O. Reg. 735/94, s. 1. (7) When gasoline in bulk or aviation fuel in bulk is exported out of Ontario by a vessel, the return required under subsection (3) shall be supported by, (a) all receipted invoices from the exporter’s supplier as proof of payment of Ontario tax on the gasoline or aviation fuel exported, if a refund is being applied for; (b) a copy of each survey report prepared when the gasoline or aviation fuel is loaded onto the vessel and when it is off-loaded at the delivery point; (c) all export sales invoices issued by the exporter; and (d) any other evidence deemed necessary by the Minister to prove delivery of product to a location outside Ontario. O. Reg. 735/94, s. 1. (8) Upon receipt of the return required under subsection (3) and the required evidence to prove delivery of product to a location outside Ontario, the Minister may refund the tax paid on product exported from Ontario. O. Reg. 735/94, s. 1. (9) Despite subsection (8), the following rules apply to an exporter if the total amount of refunds that will be claimed by the exporter under this section for a calendar year does not exceed $500: 1. The exporter is not required to submit the required evidence under subsection (8) in support of the returns required under subsection (3) for any month in that calendar year. 2. The exporter shall retain the required evidence in support of each return for a month in that calendar year for a period of not less than seven years after the day the return is delivered to the Minister and shall produce the required evidence at any time during that period at the request of the Minister. O. Reg. 36/04, s. 3 (2). 1.1.1 (1) For the purposes of subsection 8 (2) of the Act, every manufacturer shall complete and deliver monthly returns in a form approved by the Minister containing the information described in clauses 5 (1.1) (a) to (d). O. Reg. 36/04, s. 2. (2) A manufacturer shall deliver a monthly return referred to in subsection (1) no later than the 21st day of the second month ending after the month to which the return relates. O. Reg. 36/04, s. 2. 1.2 On or before the 21st day of each month, every registered interjurisdictional transporter shall deliver to the Minister a return in the form approved by the Minister, with respect to the calendar month immediately preceding. O. Reg. 275/00, s. 3. 1.3 (1) For the purposes of subsection 15 (3) of the Act, every invoice shall show, (a) the name and address of the vendor and of the purchaser; (b) the selling price per litre of the gasoline; (c) the amount of tax charged; (d) the quantity of gasoline sold; (e) the date of the sale; and (f) the location where title to the gasoline changed from the vendor to the purchaser of the gasoline. O. Reg. 735/94, s. 1. (2) Every collector designated under the Act who sells gasoline or aviation fuel exempt of tax shall deliver to the purchaser an invoice showing, in addition to the information required under subsection (1), (a) the collector’s registration number; or (b) the exporter’s certificate of registration number. O. Reg. 735/94, s. 1; O. Reg. 108/25, s. 2. (3) For the purposes of subsection 15 (6) of the Act, every invoice shall show, (a) the name of the vendor; (b) the selling price of the gasoline or aviation fuel; (c) the amount of tax charged; (d) the quantity of gasoline or aviation fuel purchased; and (e) the date of the sale. O. Reg. 735/94, s. 1; O. Reg. 108/25, s. 2. 2. (1) A refund of tax may be made to a person who paid the tax where the person applies for the refund in a form provided by the Minister and, (a) the tax was paid by the person in respect of a product that is excluded by regulation from the application of the Act; or (b) the person is exempt under the regulations from the payment of tax under the Act. R.R.O. 1990, Reg. 534, s. 2 (1). (2) No refund of tax shall be made under subsection (1) where the tax was paid more than four years before the date on which the application for a refund is mailed or delivered to the Minister. R.R.O. 1990, Reg. 534, s. 2 (2); O. Reg. 557/99, s. 1. 3. (1) In this section, “motor vehicle” means a machine operated, propelled or driven other than by muscular power. R.R.O. 1990, Reg. 534, s. 3 (1). (2) The Minister may, upon application from a purchaser, refund the tax paid on gasoline used in Ontario if, (a) the gasoline was used exclusively in a business, industry or institution and for business, industrial or institutional purposes that are not excluded by regulation from the application of this subsection; or (b) the gasoline was used to operate auxiliary equipment of a motor vehicle and, (i) the gasoline to power the auxiliary equipment was from the same fuel tank as the gasoline that powered the motor vehicle, (ii) the motor vehicle was not principally used by its owner or operator to transport passengers, for hire or otherwise, or for pleasure or recreation, (iii) the auxiliary equipment was not used to propel the motor vehicle, (iv) the auxiliary equipment was not used principally for personal use or for pleasure or recreation, and (v) a number plate, as required under the Highway Traffic Act, was attached to the motor vehicle at the time the gasoline was used. O. Reg. 531/07, s. 1 (1). (3) No refund of tax shall be made under this section with respect to gasoline, (a) used to operate a motor vehicle to which a number plate is attached as required under the Highway Traffic Act; or (b) used in the operation of a motor vehicle used or intended to be used principally for recreation or pleasure. O. Reg. 531/07, s. 1 (2). (4) An application for a refund of tax under subsection (2) must be made in a form approved by the Minister and must be accompanied by invoices covering the purchase of the gasoline in respect of which the refund is claimed. O. Reg. 275/00, s. 4. (4.1) Despite subsection (4), the following rules apply to an applicant 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 invoices covering the purchase of the gasoline in respect of which an application for refund is made. 2. The applicant shall retain the invoices referred to in paragraph 1 for a period of not less than seven years after the day the application is made to the Minister and shall produce the invoices at any time during that period at the request of the Minister. O. Reg. 36/04, s. 4. (5) Every invoice submitted in support of an application for refund under subsection (2) shall clearly show the invoice number, the name of the purchaser of the gasoline, the name and address of the person who sold the gasoline to the purchaser, the quantities of gasoline sold to the purchaser and the date upon which the gasoline was purchased. R.R.O. 1990, Reg. 534, s. 3 (5). (6) No refund of tax shall be made under subsection (2) where the tax was paid more than four years before the date on which the application is mailed or delivered to the Minister. R.R.O. 1990, Reg. 534, s. 3 (6); O. Reg. 557/99, s. 2. (7) The amount of a refund that may be granted by the Minister in respect of an application under subsection (2) shall be reduced by the greater of $5 or 200 per cent of the amount of the refund of tax claimed if the applicant for the refund misrepresents a material fact in the application for the refund or on or in connection with any document used to support an application for a refund of tax, other than an invoice referred to in subsection (5). R.R.O. 1990, Reg. 534, s. 3 (7). (8) No refund of tax shall be made under subsection (2) where the applicant has misrepresented a material fact on an invoice referred to in subsection (5). R.R.O. 1990, Reg. 534, s. 3 (8). 4. (1) The Minister may, upon application from a purchaser made within four years from the date on which the tax is paid, refund the tax paid on aviation fuel where the aviation fuel is delivered directly to the fuel tanks of an aircraft making a technical stop at Ottawa International Airport for the sole purpose of refuelling. R.R.O. 1990, Reg. 534, s. 4 (1); O. Reg. 557/99, s. 3. (2) No refund of tax shall be made with respect to the fuel delivered to an aircraft that is not, at the time of making the stop, on a transoceanic flight entitling the aircraft to make the stop. R.R.O. 1990, Reg. 534, s. 4 (2). (3) An application for a refund of tax referred to in subsection (1) shall be in a form provided by the Minister and shall be accompanied by invoices relating to the aviation fuel with respect to which the refund is claimed and by information that clearly sets out whether or not the aircraft was making a technical stop under the conditions set out in subsection (1). R.R.O. 1990, Reg. 534, s. 4 (3). (3.1) Despite subsection (3), the following rules apply to an applicant 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 invoices covering the purchase of the aviation fuel in respect of which an application for refund is made. 2. The applicant shall retain the invoices referred to in paragraph 1 for a period of not less than seven years after the day the application is made to the Minister and shall produce the invoices at any time during that period at the request of the Minister. O. Reg. 36/04, s. 5. 5. (1) For the purposes of subsection 15 (1) of the Act, every importer, collector, exporter, interjurisdictional transporter, wholesaler and retailer shall maintain a record of, (a) the quantities of gasoline and aviation fuel imported, purchased or otherwise received from suppliers or the person’s own production; (b) the quantities of gasoline and aviation fuel sold, delivered, exported consumed or transferred by the person including sales and deliveries to other collectors, importers, wholesalers, retailers and purchasers; (c) the person’s inventory of gasoline and aviation fuel; and (d) the tax collectable and payable. O. Reg. 735/94, s. 2; O. Reg. 557/99, s. 4; O. Reg. 108/25, s. 3. (1.1) For the purposes of subsection 15 (1) of the Act, every manufacturer shall maintain a record of, (a) the quantities of gasoline and aviation fuel produced by the manufacturer for its own distribution or for distribution to another person; (b) the quantities of gasoline and aviation fuel sold, delivered, exported, consumed or transferred into a fuel tank by the manufacturer; (c) the quantities of products, other than gasoline and aviation fuel that are produced by the manufacturer that are required to be reported by the manufacturer on its monthly returns; and (d) the manufacturer’s inventory of gasoline and aviation fuel. O. Reg. 36/04, s. 6 (1); O. Reg. 108/25, s. 3. (2) The records and all invoices, books of account and other related documents maintained in accordance with subsection (1) or (1.1) shall be retained for at least seven years from the making of the record, invoice or document or the last entry in the book of account. O. Reg. 735/94, s. 2; O. Reg. 36/04, s. 6 (2). 6. (1) Every applicant for a refund of tax paid shall keep records and books of account in such form and containing such information as will enable an accurate determination to be made of the amount refundable to the applicant. R.R.O. 1990, Reg. 534, s. 6 (1). (2) The records, invoices, books of account and other documents required to be kept by every wholesaler or retailer under subsection 15 (1) of the Act and section 5 of this Regulation and documents required to be kept under subsection (1) need not be maintained where, (a) the records, invoices, books of account or other documents to be destroyed relate to a period for which all returns required under the Act and regulations have been filed and for which all taxes assessed under the Act or the regulations have been paid; (b) the records, invoices, books of account or other documents to be destroyed relate to a period for which there is no outstanding dispute between the person retaining the records, invoices, books of account or other documents and the Minister with regard to any tax payable or to be remitted by the person; (c) the time limit for filing a notice of objection to any assessment or statement of disallowance for the period referred to in clause (b) has expired without the filing of the notice of objection; (d) no demand of the Minister for the production of the records, invoices, books of account or other documents that are to be destroyed has been made that remains unsatisfied; (e) no written notice from the Minister has been given to the wholesaler or retailer requiring the retention of the records, invoices, books of account or other documents that are to be destroyed; and (f) a period of seven years has expired since the end of the calendar year to which the records, invoices, books of account or other documents relate. R.R.O. 1990, Reg. 534, s. 6 (2); O. Reg. 735/94, s. 3. 7. (1) The return made by a person under subsection 1 (9) must be made in the form and manner approved by the Minister. O. Reg. 275/00, s. 5. (2) The return made by a person under subsection 1 (10) must be made in the form and manner approved by the Minister. O. Reg. 275/00, s. 5. (3) A person wishing to be a designated collector under subsection 3 (1) of the Act shall make application in the form and manner approved by the Minister. O. Reg. 275/00, s. 5. (4) Every person registered under the Act who enters into a written agreement to have another person act as his, her or its agent for the purposes of preparing and delivering to the Minister returns required by the Act shall provide a written authorization for the agent in the form approved by the Minister. O. Reg. 275/00, s. 5. 8. (1) In this section, “foreign licensee” means an interjurisdictional carrier who holds an IFTA licence issued by a base jurisdiction other than Ontario; “IFTA” means the International Fuel Tax Agreement which the Minister has joined pursuant to subsection 34 (3) of the Act and includes the Articles of Agreement, the Procedures Manual and the Audit Manual; “Ontario licensee” means an interjurisdictional carrier who holds an IFTA licence issued by Ontario; “registration decal” means a registration decal as defined in section 1 of Ontario Regulation 24/97. O. Reg. 31/97, s. 2. (2) An interjurisdictional carrier shall apply for an Ontario trip registration certificate before operating a qualified motor vehicle on a trip that includes travel both inside and outside Ontario. O. Reg. 31/97, s. 2. (3) Subsection (2) does not apply to a foreign licensee or Ontario licensee unless the licensee is required to apply for an Ontario trip registration certificate under section 3 of Ontario Regulation 24/97. O. Reg. 31/97, s. 2. (4) An Ontario trip registration certificate is valid only as set out in the certificate and is not transferrable between vehicles. O. Reg. 31/97, s. 2. (5) Any application required to be made under this section may be made by the driver of the qualified motor vehicle as agent for the interjurisdictional carrier. O. Reg. 31/97, s. 2. (6) For the purposes of subsection 4.13 (1) of the Act, a driver of a qualified motor vehicle who does not produce an Ontario trip registration certificate issued for the trip when required to do so under the Act contravenes subsection 4.12 (2) of the Act. O. Reg. 31/97, s. 2. (7) Despite subsection (2), the Minister or a person authorized by the Minister may allow an Ontario trip registration certificate to be purchased after the interjurisdictional carrier has started a trip that includes travel both inside and outside Ontario if the lack of purchase was due to inadvertence. O. Reg. 31/97, s. 2. (8) An Ontario licensee or a foreign licensee shall affix registration decals as required by the International Fuel Tax Agreement. O. Reg. 31/97, s. 2. 9. (1) For the purposes of section 28.2 of the Act, an eligible retailer is a person who, throughout the period for which a refund of, or a deduction from, tax is claimed, (a) was a retailer, as defined in the Act; (b) complied with legislation requiring licensing with respect to the handling of gasoline sold by the person; and (c) sold and dispensed at retail to members of the general public with whom the person deals at arm’s length at least 70 per cent of the gasoline sold and dispensed by the person in the period. O. Reg. 557/99, s. 5; O. Reg. 108/25, s. 1 (1). (2) For the purposes of section 28.2 of the Act, an eligible wholesaler is a person who, throughout the period for which a refund of, or a deduction from, tax is claimed, (a) was a wholesaler, as defined in the Act; (b) complied with legislation requiring licensing with respect to the handling of gasoline sold by the person; and (c) sold and dispensed gasoline to retailers. O. Reg. 557/99, s. 5; O. Reg. 108/25, s. 1 (2). 10. (1) For the purposes of subsection 11 (7.1) of the Act, (a) the prescribed threshold for an unverifiable loss is 0.25 per cent; (b) the amount of a person’s unverifiable losses of gasoline is the amount by which the person’s available inventory exceeds the amount of gasoline that the person verifies to have been sold, lost, destroyed, stolen, contaminated, consumed or distributed; and (c) a person has excess unverifiable losses to the extent the person’s unverifiable losses of gasoline for a period of 36 continuous months exceeds the amount equal to 0.25 per cent of the person’s available inventory of gasoline for that period. O. Reg. 36/04, s. 7. (2) For the purposes of subsection (1), a person’s available inventory of gasoline for a period of 36 months is calculated using the formula, A + B – C in which, “A” is the amount of the person’s opening inventory of gasoline at the beginning of the period, “B” is the amount of gasoline produced, received or purchased by the person during the period, and “C” is the amount of the person’s closing inventory of gasoline at the end of the period. O. Reg. 36/04, s. 7. 11. The following types of documents are prescribed for the purposes of paragraph 3 of subsection 10.3 (1) of the Act: 1. Vehicle permits. 2. International Registration Plan Cab Cards and plates, or trip or temporary permits issued by Ontario for Ontario travel. 3. International Fuel Tax Agreement licences and decals, or trip or temporary permits issued under the International Fuel Tax Agreement. 4. Insurance cards for the motor vehicle and the operator of the motor vehicle. 5. Driver daily logs. 6. Bills of Lading and Manifest Forms. 7. International border crossing receipts and customs forms. O. Reg. 362/05, s. 1. Forms 1-7 Revoked: O. Reg. 735/94, s. 5. Forms 8, 9 Revoked: O. Reg. 275/00, s. 6. Forms 10-12 Revoked: O. Reg. 735/94, s. 5.