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Bill 109, Jennifer's Law (Retail Sales Tax Amendment Act Respecting HST Rebates for Medical Supplies), 2019

Karpoche, Bhutila

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Status

Debates

Original

Bill 109 Original (PDF)

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

medical supplies. 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.

Bill 109 2019

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 medical supplies

Her

Majesty, by and with the advice and consent of the Legislative Assembly of the

Province of Ontario, enacts as follows:

The Retail Sales Tax Act is amended by adding the

following section:

Point

of sale rebates, medical supplies

51.0.1

(1) In this

section,

“Federal

Act” means the Excise Tax Act (Canada); (“loi fédérale”)

“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 medical supply set out in subsection (7) may, on behalf of the

Crown in right of Ontario, pay or credit a purchaser of the medical supply 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 medical supply set out in subsection (7) 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 a medical supply set out in subsection (7).

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.

Medical

Supplies

(7) This

section applies to the following medical supplies:

1. Wigs

for individuals who have suffered abnormal hair loss owing to disease, medical

treatment or accident and for which a medical prescription has been issued.

2. Saliva

substitute and artificial saliva.

3. Wound

care supplies including bandages, compresses, dressings, wraps, wound care

creams and saline.

4. Batteries

for medical supplies.

5. Such

other medical supplies as may be prescribed by the regulations.

Regulations

(8) The

Lieutenant Governor in Council may make regulations,

(

a) prescribing

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

the purposes of subsection (5);

(

b) providing

for transitional matters that are necessary or desirable to facilitate the

implementation of this section;

(

c) prescribing

medical supplies for the purposes of subsection (7).

Commencement

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

Lieutenant Governor.

Short

title

The

short title of this Act is Jennifer’s Law (Retail

Sales Tax Amendment Act Respecting HST Rebates for Medical Supplies), 2019 .

Date Bill stage Event Outcome Committee

May 2, 2019

First Reading

Vote

Carried

Debates and Progress

First Reading

May 2, 2019

Committee

Second Reading

Committee

Third Reading

Royal Assent

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