As a registered Steward do I report and pay TSFs for tires on the day they are brought into Ontario or the day they are sold to an Ontario resident/business?
As a registered Steward you are obligated to report and remit TSFs the day a new tire is supplied into the Ontario market. OTS does recognize that some Stewards will ship new tires into Ontario with the intent to ship them out-of-province. In these cases Stewards may use supported estimates of the quantities of tires that will remain in Ontario during that remittance period and to have auditable documentation to support their estimate(s). Adjustments to these estimates may be made on subsequent TSF remittance forms.
