Collection search - PURCHASES BY OR IMPORTATIONS FOR THE ; ONTARIO RACING COMMISSION CLAIM BY THE COMMISSION THAT IT IS EXEMPT FROM TAXATION UNDER THE PROVISIONS OF THE EXCISE TAX ACT. WHETHER THE CANADIAN WHEAT BOARD MUST OBTAIN A MANUFACTURER'S SALES TAX LICENCE. STATUTE: ONTARIO RACING COMMISSION ACT RSO1950, C329, S2, S3, S9, S10 EXCISE TAX ACT RSC1952, C100, S30, S31(2), S45(b)(ii), S46 ONTARIO RACING COMMISSION ACT RSO1950, C329, S2, S3, S9, S10 EXCISE TAX ACT RSC1952, C100, S30, S31(2), S45(b)(ii), S46