Back to Search
Am I a tire producer?
New tires are supplied into Ontario in two ways – on new vehicles or as loose tires. In both cases, section 3 of the Tires Regulation defines tire producers in accordance with a hierarchy based on residency in Ontario, which means a person having a permanent establishment in Ontario within the meaning of the Corporations Tax Act.  

For new vehicles with tires that are marketed to consumers in Ontario
For new vehicles in Ontario: 
you are the producer for the new tires on those new vehicles if you are the manufacturer of the vehicles and are resident in Ontario.

For new vehicles where there is no manufacturer resident in Ontario: you are the producer for the new tires on those new vehicles if you are the importer of those new vehicles and are resident in Ontario.

For new vehicles where there is no manufacturer or importer resident in Ontario: you are the producer for the new tires on those new vehicles if you are the marketer of those new vehicles in Ontario and are resident in Ontario.

For new vehicles where there is no manufacturer, importer or marketer resident in Ontario: you are the producer for the new tires on those new vehicles if you are the marketer of those new vehicles and are non-resident in Ontario.

For new loose tires that are marketed to consumers in Ontario
For new tires in Ontario:
you are the producer for those new tires if you are the brand holder of the new tires (the legislation defines brand holder to mean a person who owns or licences a brand or who otherwise has rights to market a product under the brand) and are resident in Ontario.

For new tires where there is no brand holder resident in Ontario: you are the producer for the new tires if you are the importer of those new tires and are resident in Ontario.

For new tires where there is no brand holder or importer resident in Ontario: you are the producer for the new tires if you are the first person to market those tires in Ontario and are resident in Ontario.

For new tires where there is no brand holder, importer, or marketer resident in Ontario: you are the producer for the new tires if you are the person that marketed those new tires and are non-resident in Ontario.

Was this article helpful?

Submit Feedback
Your feedback helps us improve our articles. Provide any comments in the box below.