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.
2. This Act comes into force on the day it receives Royal Assent.
3. The short title of this Act is the Retail Sales Tax Relief for Amateur Youth Sports Act, 2003.
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.