Who qualifies for a PVT refund?

As you know, the City of Toronto has recently rescinded the $60 Personal Vehicle Tax. Depending on your circumstance, you may be entitled to a refund of a portion of what you have already paid. Below is an excerpted portion of a Q&A factsheet published by the City, which lays out the exact scenario in which one is entitled to a refund.

2. Who qualifies for a PVT refund?
   
   1. If you renewed your vehicle plate in 2010 and your birthday falls on or after January 1, 2011 you will qualify for the refund.
   2. If you were due to renew your vehicle plate on or before December 31, 2010 and are purchasing a two-year renewal, the collection system will apply the tax for both years and the City will automatically issue a PVT refund for the second year (the year starting on or after January 1, 2011).
   3. If you purchased a two-year renewal in 2009 you will not qualify for a refund.
3. How do I apply for a PVT refund?
   There is no need to apply for PVT refunds. The City of Toronto will automatically process and mail your refund to your home address.
4. When will I receive a refund?
   You will receive a refund April 2011.

The full document can be found at the City's site on the PVT.