Budget Measures and Interim Appropriation Act, 2008 (No.2) - 2008 Ontario Economic Outlook and Fiscal Review

Revised December 2008

About this Notice

• On November 27, 2008, the Budget Measures and Interim Appropriation Act, 2008 (No.2) received Royal Assent. This statute includes amendments to the Fuel Tax Act and Tobacco Tax Act.
• This notice provides general information and is not a substitute for the legislation.

Fuel Tax Act

Fuel Tax Amendments

The amendments to the Fuel Tax Act include:

• A clarification that the use of coloured fuel is prohibited for motor vehicles or vessels used principally for pleasure
• An amendment to authorize the use of coloured fuel for railways to conform to the practice used in neighbouring jurisdictions
• Providing an authority for including fuel acquisition permits on the ministry's internet registrant listings.

Tobacco Tax Act

Enhancing Tobacco Tax Compliance

The Budget Measures and Interim Appropriation Act, 2008 (No.2) included amendments that strengthen tobacco tax enforcement provisions. These amendments include:

• Implementing the 2008 Budget announcement to regulate the purchase and use of cigarette-making machinery
• Adding more provisions to allow the seizure of contraband tobacco products
• Adding minimum penalties.

Taxable Price of Cigars

An amendment to the Tobacco Tax Act now requires wholesalers who are also retailers of cigars, to calculate the taxable price of cigars in the same manner as retailers of cigars who are also importers or manufacturers of cigars.

For More Information

Ministry of Finance
Advisory Services and Program Policy Branch
33 King Street West, PO Box 625
Oshawa ON L1H 8H9

• 1 866 ONT-TAXS (1 866 668-8297)
• Fax: 905 433-5680
• 1 800 263-7776 for teletypewriter (TTY)