Retail Sales Tax Amendment Act (HST Rebate for Home Heating), 2014 Mantha, Michael — Bill 63 (41st Parliament, 1st Session)

Bill 63, 41-1

Ontario — Bills

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Bill 63, Retail Sales Tax Amendment Act (HST Rebate for Home Heating), 2014

Mantha, Michael

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Original

[41] Bill 63 Original (PDF)

Bill 63 2014

An Act to amend the

Retail Sales Tax Act to provide for a rebate of the Ontario portion of the

Harmonized Sales Tax in respect of certain home heating costs

Her Majesty, by and with the advice

and consent of the Legislative Assembly of the Province of Ontario, enacts as

follows:

1. The Retail Sales

Tax Act is amended by adding the following section:

Point of sale rebates, home heating

51.0.1

(1) In

this section,

"Federal Act" means the Excise Tax Act (Canada); ("loi fédérale")

"home" means an

individual's primary place of residence; ("habitation")

"home heating energy

source" means an energy source prescribed by the regulations that is used for

heating a home; ("source d'énergie de chauffage domestique")

"home heating

equipment" means equipment prescribed by the regulations that is used for

heating a home; ("matériel de chauffage domestique")

"home heating

service" means a service prescribed by the regulations that is related to

heating a home; ("service de chauffage domestique")

"supplier" means a

supplier for the purposes of

Part IX of the Federal Act; ("fournisseur")

"supply" means a

supply for the purposes of

Part IX of the Federal Act. ("fourniture")

Application subject to agreement

(2) This

section applies only if the agreement referred to in

section 50 is amended in

accordance with that

section to permit the payments and credits authorized by

this section.

Supplier may make point of sale

rebates

(3) A

supplier of a home heating energy source, home heating equipment or a home

heating service may, on behalf of the Crown in right of Ontario, pay or credit

a purchaser of the energy source, equipment or service with an amount equal to

the tax, in whole or in part, that is paid or payable under subsection 165

(2) of the Federal Act if the supply is made in Ontario for the purposes of

Part IX

of the Federal Act.

Application

to Federal Minister

(4) A purchaser of a home heating energy

source, home heating equipment or a home heating service to whom an amount may

be paid or credited under subsection (3) may apply to the Federal Minister for

payment of the amount if the amount is not paid or credited by the supplier.

Federal

Minister may pay or credit purchaser

(5) The Federal Minister may, on behalf of

the Crown in right of Ontario, pay or credit to a purchaser an amount equal to

the amount of tax payable under the Federal Act by the purchaser, as determined

in accordance with the regulations, in respect of the home heating energy

source, home heating equipment or home heating service.

Application

of s. 51

(6) Subsections 51 (6), (7), (8), (9) and

(10) apply, with necessary modifications, in respect of a payment or credit

authorized under this section.

Regulations

(7) The Lieutenant Governor in Council may

make regulations,

(

a) prescribing

anything in this

section that is referred to as being prescribed;

(

b) prescribing

rules for determining the amount of tax under subsection 165 (2) of the Federal

Act that may be paid or credited under this

section in circumstances where,

(

i) energy

sources or equipment that are supplied for use in a home are used for heating

the home and for another purpose in the home, or

(ii) a

service that is supplied in a home is related to heating the home and to

another purpose in the home;

(

c) prescribing

rules relating to the determination of tax payable under the Federal Act for

the purposes of subsection (5);

(

d) providing

for transitional matters that are necessary or desirable to facilitate the

implementation of this section.

Commencement

2. This

Act comes into force on a day to be named by proclamation of the Lieutenant

Governor.

Short

title

3. The

short title of this Act is the Retail Sales Tax Amendment

Act (HST Rebate for Home Heating), 2014.

EXPLANATORY

NOTE

The

Bill amends the Retail Sales Tax Act to provide for

a rebate in respect of the Ontario portion of the Harmonized Sales Tax for the

supply of home heating energy sources, home heating equipment and home heating

services. The Lieutenant Governor in Council can make regulations prescribing

rules relating to the rebate.

The

Bill provides that the rebate is available only if the Comprehensive Integrated

Tax Coordination Agreement between Ontario and Canada is

amended accordingly.

Date Bill stage Activity Committee

December 10, 2014

First Reading

Carried

Debates and Progress

First Reading

December 10, 2014

Committee

Second Reading

Committee

Third Reading

Royal Assent

Acts affected - Bill 63

Most Ontario public acts are available electronically; to view copies of the Acts to be amended by this bill visit e-laws

Retail Sales Tax Act

Legislative Assembly of Ontario

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Document details

Collection	Ontario — Bills
Citation	Bill 63, 41-1
Type	bill
Volume / chapter	p41 s1 bill 63 html
Language	en
Format	html
Source	PROVINCIAL
Identifier	3629b36e572a83219d0aa2dcbd94e995fae03833

Source file is stored in the law ingest library (html).