New Harmonized Value-added Tax System Regulations, No. 2

Marginal note:Specified provincial tax — Ontario

8 For the purposes of paragraph (d) of the definition specified provincial tax in section 220.01 of the Act, in the case of a vehicle registered in the province of Ontario, a prescribed tax is the tax imposed under the Retail Sales Tax Act, R.S.O. 1990, c. R.31, as amended from time to time.