Bill 77 2004

An Act to amend the
Retail Sales Tax Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of the Province of Ontario, enacts as follows:

1.  Paragraph 26 of subsection 7 (1) of the Retail Sales Tax Act is repealed and the following substituted:

26. Child restraint systems described in the Seat Belt Assemblies Regulation made under the Highway Traffic Act.

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 Amendment Act, 2004.

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EXPLANATORY NOTE

At present the Retail Sales Tax Act provides an exemption from retail sales tax on the purchase of a child restraint system described in the Seat Belt Assemblies Regulation made under the Highway Traffic Act with the exception of a system wherein a toddler is secured by the pelvic restraint system of a seat belt assembly. The purpose of the Bill is to provide that the exemption from tax applies to all child restraint systems described in that Regulation.