These regulations (N.S. Reg. 114/2012) (just regulations regs stregs.htm)
N.S. Reg. 114/2012
Nova Scotia — Regulations
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Sales Tax Act Regulations
made under Sections 27, 31C and 92 of the
Revenue Act
S.N.S. 1995-96, c. 17
and
Section 13 of the
Sales Tax Act
S.N.S. 1996, c. 31
O.I.C. 97-208 (effective April 1, 1997), N.S. Reg. 33/97
as amended up to O.I.C. 2012-198 (effective April 1, 2012), N.S. Reg. 114/2012
Table of Contents
Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.
Click here to go to the text of the regulations .
Part I - Transitional Tax
Part II - Health Services Tax Allocation
Part III - Price Adjustments
Part IV - Rebates
Definitions
Designated fuel point-of-sale rebate for residential use property
Heating fuel rebate for residential use property
Designated fuel or heating fuel rebate for mixed use property
Point-of-sale rebate for residential electricity customer
Commercial electricity customer rebate
Rebate application procedure and limitations
Minister may pay or credit rebate
Reimbursement of rebate paid by supplier
Supplier’s rebate records
Repayment by supplier of excess rebate reimbursement
Definitions
Rebate on tax paid on purchase of residential complex from builder
Rebate for tax paid on qualifying construction costs
Preliminary rebate application procedure
Final rebate application procedure
Minister may pay rebate
Recovery of excess rebate
Individual must keep records
Definitions
Rebate on tax paid on purchase of residential complex from builder
Rebate for tax paid on qualifying construction costs
Cooperative housing rebate
Rebate application procedure
Minister may pay rebate
Recovery of excess rebate
Individual must keep records
1 These regulations may be cited as the Sales Tax Act Regulations .
Part I - Transitional Tax
2 In this Part,
(a) “CAVR” means the Canadian Agreement on Vehicle Registration ;
(b) “heavy equipment” means any self-propelled equipment in excess of 3400 kg
gross weight but does not include a boat or an aircraft;
(c) “lease” means a contract for possession for a continuous period of more than
one month; and
(d) “motor vehicle” means an automobile and a light or heavy duty truck but does
not include vehicles registered under the CAVR.
(1) Every person who sells a motor vehicle or heavy equipment at a retail sale and
maintains a place of business or has a representative within the Province, shall be
deemed to be an agent for the Minister and shall levy and collect the tax imposed by
Part IV of the Act upon the purchaser or user, provided that no person acting under
Part IV of the Act shall thus be made ineligible as a member of the House of
Assembly.
(2) The tax imposed under
Part IV of the Act shall be collected at the time of sale on
the total amount of the purchase price.
Part II - Health Services Tax Allocation
4 In this Part, “billing period”, in respect of a lease of property or in respect of property or a
service provided or made available on a continuous basis, means a period to which a
payment for the property or service is attributable and that is the whole or a part of the
entire period during which possession or use of the property is provided under the lease or
the property or service is provided or made available on a continuous basis, as the case
may be.
5 If tangible personal property or a service is provided or made available to a person on a
continuous basis by means of a wire, pipeline or other conduit during one or more billing
periods and any of the billing periods end after March, 1997, health services tax in respect
of the property or service shall apply to the total of all amounts, each of which is
calculated for a billing period, by the following formula:
DB x TP
where,
DB is the number of days in the billing period that are before April, 1997,
TD is the total number of days in the billing period, and
TP is the payment attributable to that billing period.
(1) If a person acquires from a supplier tangible personal property for a period by way
of lease, as defined in clause 13(
e) of the Revenue Act , health services tax shall
apply to that portion of the total payment for the property that is calculated by the
following formula:
DB x TP
where DB is,
(
a) if there is a billing period under the lease that begins before April, 1997, and
ends before April 30, 1997, and no invoice is issued that includes both
payment for the lease of the property and payment for any services in respect
of the property provided or made available for that billing period, the total of
the number of days in the leasing period that are before that billing period and
the number of days in that billing period; or
(
b) in any other case, the number of days in the leasing period that are before
April, 1997,
TD is the total number of days in the leasing period, and
TP is the total payment for the property.
(2) Despite subsection (1), where tangible personal property or a service is acquired on
a continuous basis by means of a wire, pipeline or other conduit and a lease of
tangible personal property is included on the invoice for that continuously provided
property or service, the entire transaction referred to on the invoice shall be treated
as if the entire transaction were tangible personal property or a service acquired in
accordance with
Section 5.
Part III - Price Adjustments
7 If a person has paid health services tax on tangible personal property acquired before
April 1, 1997 and that property is returned to the person from whom the property was
acquired after March 31, 1997 but on or before July 31, 1997, where the tangible personal
property is
(
a) returned and a full refund is made, health services tax shall be refunded;
(
b) exchanged before August, 1997, for other tangible personal property, the
consideration for which is at least equal to the consideration for the property
acquired before April, 1997, there shall not be a health services tax refund;
and
(
c) exchanged before August 1, 1997 and there is a partial refund of the amount of
payment made for the tangible personal property, there shall be a refund of the
health services tax with respect to the partial refund amount.
Part IV - Rebates
(1) In this
Section and in clause 13(1)(
d) of the Sales Tax Act ,
(a) “composite property” means property that is wrapped, packaged or otherwise
prepared for sale as a single product, the only components of which product
are a printed book and
(
i) a read-only medium that contains material all or substantially all of the
value of which is reasonably attributable to one or more of the
following:
(
A) a reproduction of the printed book,
(
B) material that makes specific reference to the printed book and the
content of it and that supplements, and is integrated with, that
content, or
(ii) if the product is specially designed for use by students enrolled in a
qualifying course, a read-only medium or a right to access a website, or
both of them, that contains material that is related to the subject matter
of the printed book;
(aa) “exempt supply” has the meaning assigned to it under subsection 123(1) of the
Excise Tax Act (Canada);
responsible for the administration and enforcement of
Part IX of the Excise
Tax Act (Canada);
(b) “person” has the meaning assigned to it under subsection 123(1) of the Excise
Tax Act (Canada);
(c) “printed book” has the meaning assigned to it under subsection 259.1(1) of the
Excise Tax Act (Canada);
(d) “purchaser”, in respect of property, includes
(
i) a person who receives delivery or possession of the property or brings
the property into the Province in circumstances in which tax under
section 218.1 or Division IV.1 of
Part IX of the Excise Tax Act (Canada)
is payable by the person in respect of the property, and
(ii) a person who imports the property in circumstances in which tax under
section 212.1 of the Excise Tax Act (Canada) is payable by the person in
respect of the property;
(da) “qualifying course” means a course instructing individuals the service of
which
(
i) is an exempt supply included in
Part III of
Schedule V to the Excise Tax
Act (Canada), or
(ii) would be an exempt supply included in
Part III,
Schedule V to the Excise
Tax Act (Canada) but for the fact that the supplier of the service has
made an election under a
section of that Part;
(db) “qualifying property” means property that is
(
i) a printed book,
(ii) a composite property,
(iii) an update of a printed book,
(iv) an audio recording, all or substantially all of which is a spoken reading
of a printed book, or
(
v) a bound or unbound printed version of scripture of any religion;
(dc) “read-only medium” means a tangible medium that is designed for the read-only storage of information and other material in digital format;
(e) “supplier” has the meaning assigned to it under subsection 123(1) of the
Excise Tax Act (Canada);
(f) “supply” has the meaning assigned to it under subsection 123(1) of the Excise
Tax Act (Canada); and
(g) “supply made in the Province” means a supply that is deemed under
Part IX of
the Excise Tax Act (Canada) to be made in Nova Scotia.
(2) Where tax under subsection 165(2) of the Excise Tax Act (Canada) is payable by a
purchaser in respect of a supply made in the Province of a qualifying property, the
supplier may, on behalf of the Province, pay or credit to the purchaser an amount
equal to the tax.
(3) Where
(
a) tax under
section 212.1 of the Excise Tax Act (Canada) is payable in respect of
an importation of a qualifying property by a purchaser who is resident in the
Province for the purposes of
Part IX of the Excise Tax Act (Canada); or
(
b) tax under
section 218.1 or Division IV.1 of
Part IX of the Excise Tax Act
(Canada) is payable by a purchaser in respect of a qualifying property that is
delivered, or the physical possession of which is transferred to the purchaser in
the Province or that is brought by the purchaser into the Province,
the federal minister may, on behalf of the government of the Province, pay or credit
to the purchaser an amount equal to that tax.
(4) In the event that a purchaser to whom an amount may be paid or credited under
subsection (2) in respect of a supply of a qualifying property is not paid or credited
with that amount by the supplier, the purchaser may, not more than 4 years after the
day tax under subsection 165(2) of the Excise Tax Act (Canada) became payable in
respect of the supply, apply to the federal minister, in the form and manner required
by the federal minister, for payment of that amount and the federal minister may, on
behalf of the government of the Province, pay or credit the amount to the purchaser.
(5) In the event that a supplier of a qualifying property pays or credits an amount under
subsection (2), the federal minister may, on behalf of the Province, pay or credit an
equal amount to the supplier.
(6) In the event that the federal minister pays or credits an amount under any of
subsections (3) to (5), the federal minister may deduct from or set off against a
payment made by the Crown in right of Canada to the Minister an amount equal to
the amount so paid or credited.
(1) The Minister may, upon application, authorize a rebate of an amount equal to the
lesser of $375 and the amount of tax paid by the applicant under subsection 165(2)
of the Excise Tax Act (Canada) on the purchase of a computer if
(
a) the applicant is visually impaired, hearing impaired or physically or mentally
challenged; or
(
b) the applicant purchased the computer on behalf of a visually impaired, hearing
impaired or physically or mentally challenged person.
(2) Every application for a rebate under subsection (1) shall be accompanied by
(
a) a copy of the agreement under which the computer was purchased, showing
the total purchase price and the amount of tax paid on the purchase; and
(
b) a statement from a registered medical practitioner certifying that the applicant
or the person who will use or primarily benefit from the use of the computer is
visually impaired, hearing impaired or physically or mentally challenged.
(3) No rebate shall be made under subsection (1) unless the application for the rebate is
made within 24 months after the payment of tax in respect of which the rebate is
claimed.
(1) The Minister may, upon application, authorize a rebate of an amount equal to the
lesser of $3750 and the amount of tax paid under subsection 165(2) of the Excise
Tax Act (Canada) by the applicant on
(
a) the purchase of a passenger vehicle, a truck having a load capacity not
exceeding 3/4 of a ton or a van, if
(
i) the applicant
(
A) has a physiological impairment that deprives the applicant of the
use of both lower limbs,
(
B) has a valid motor vehicle driver’s license, and
(
C) primarily uses the vehicle for personal transportation, and
(ii) the vehicle is the only vehicle currently registered in the applicant’s
name with the Department of Transportation and Public Works, Registry
of Motor Vehicles; or
(
b) the purchase of a passenger vehicle, a truck having a load capacity not
exceeding 3/4 of a ton or a van, if
(
i) the vehicle is equipped with a device used primarily to enable
wheelchairs to enter and leave the vehicle,
(ii) the vehicle is used primarily for the transportation of a person who has a
physiological impairment that deprives the person of the use of both
lower limbs,
(iii) the vehicle is not operated or permitted to be used for profit or as part of
any undertaking carried on for gain, and
(iv) there is no other vehicle registered in the applicant’s name with the
Department of Transportation and Public Works, Registry of Motor
Vehicles, for which a rebate has been granted under subsection (1).
(2) Every application for a rebate under subsection (1) shall be accompanied by
(
a) a copy of the agreement under which the vehicle was purchased by the
applicant showing the total purchase price and the amount of tax paid on the
purchase of the vehicle;
(
b) where
(
i) the applicant is subject to a physical impairment that deprives the
applicant of the use of both lower limbs, a statement certifying that the
vehicle in respect of which the application for a rebate is being made is
and will be used primarily for personal transportation, or
(ii) the applicant has purchased the vehicle to provide transportation for a
person who is subject to a physical impairment depriving the person of
the use of both lower limbs, a statement certifying that the vehicle is and
will be used primarily for the transportation of that person;
and
(
c) a certificate from a registered medical practitioner that the applicant, or the
person who will be transported in the vehicle, is subject to physical
impairment that deprives the applicant or the person of the use of both lower
limbs.
(3) No rebate shall be made under subsection (1) unless the application for the rebate is
made within 24 months after the payment of tax in respect of which the rebate is
claimed.
(4) Where reference is made in this
Section to an amount of tax paid under subsection
165(2) of the Excise Tax Act (Canada), that amount shall be deemed not to include
any portion of that tax for which an input tax credit or rebate may be claimed under
the Excise Tax Act (Canada).
(1) The Minister may, upon application, authorize a rebate of the tax paid by the
applicant on the purchase of a motor vehicle or heavy equipment used for fire
fighting of an amount equal to
(
a) if the applicant is a volunteer fire department, the lesser of
(i) $9250, and
(ii) 50% of the amount of the tax paid under subsection 165(2) of the Excise
Tax Act (Canada); or
(
b) if the applicant is a municipality, the lesser of
(i) $7929, and
(ii) 42.86% of the amount of the tax paid under subsection 165(2) of the
Excise Tax Act (Canada).
(2) Every application for a rebate under subsection (1) shall be accompanied by a copy
of the agreement under which the motor vehicle or heavy equipment was purchased,
showing the total purchase price and the amount of tax paid on the purchase.
(3) No rebate shall be made under subsection (1) unless the application for the rebate is
made within 24 months after the payment of tax in respect of which the rebate is
claimed.
11A
(1) In this Section,
(a) “building materials” does not include metal or plastic cladding materials;
(b) “exterior” includes a foundation and framing or structural members;
(c) “heritage property” means a municipal heritage property or a provincial
heritage property as defined in the Heritage Property Act .
(2) The Minister may, upon application, authorize a rebate of an amount equal to the
difference between
(
a) the amount of tax paid under subsection 165(2) of the Excise Tax Act
(Canada) in respect of building materials purchased and used for the repair,
improvement or restoration of the exterior of
(
i) a heritage property used for other than commercial purposes, or
(ii) any heritage property owned and occupied by and for the purpose of any
non-profit community, charitable, fraternal, educational, recreational,
religious, cultural or sporting organization or institution; and
(
b) the sum of any input tax credits and rebates in respect of the tax referred to in
clause (
a) that are claimed or entitled to be claimed under
Part IX of the Excise
Tax Act (Canada).
(4) Every application for a rebate under this
Section shall be made to the Heritage Unit,
Department of Housing and Municipal Affairs, on a sales tax rebate form approved
by the Minister for that purpose and signed by the applicant and shall be
accompanied by
(
a) evidence satisfactory to the Minister that the exterior repair, improvement or
restoration was approved by the Heritage Unit or the heritage advisory
committee of a municipality;
(
b) a copy of the building permit issued in respect of the work;
(
c) evidence satisfactory to the Minister of the tax paid in respect to the
purchases, together with a declaration of the applicant stating that the
materials listed were used solely in the approved exterior repair, improvement
or restoration and for no other purposes;
(
d) a statement of a building inspector certifying the completion of the work in
accordance with the approval and the correctness of the requested rebate; and
(
e) a certificate from the Heritage Unit or the heritage advisory committee of a
municipality certifying the correctness of the requested rebate.
(5) The Heritage Unit shall forward the documentation required by subsection (4) to the
Minister for authorization of the rebate.
12 These regulations have effect on and after April 1, 1997.
(1) In this Section,
(a) “consideration” has the meaning assigned to it under subsection 123(1) of the
Excise Tax Act (Canada);
(b) “insurer” has the meaning assigned to it under subsection 123(1) of the Excise
Tax Act (Canada);
(c) “participating provinces” has the meaning assigned to it under subsection
123(1) of the Excise Tax Act (Canada);
(d) “person” has the meaning assigned to it under subsection 123(1) of the Excise
Tax Act (Canada);
(e) “purchaser” means a person who is a recipient of a supply;
(f) “recipient” has the meaning assigned to it under subsection 123(1) of the
Excise Tax Act (Canada);
(g) “segregated fund” has the meaning assigned to it under subsection 123(1) of
the Excise Tax Act (Canada);
(h) “supplier” has the meaning assigned to it under subsection 123(1) of the
Excise Tax Act (Canada);
(i) “supply” has the meaning assigned to it under subsection 123(1) of the Excise
Tax Act (Canada).
(2) An insurer who is a supplier of a management or administrative service to a
recipient that is a segregated fund of the insurer may apply, on behalf of the
segregated fund, to the Minister for a rebate in an amount equal to 75% of the tax
payable under subsection 165(2) of the Excise Tax Act (Canada) in respect of a
calendar year and the Minister may pay or credit the amount to the insurer.
(3) An insurer and the segregated fund of the insurer shall elect to have the insurer
apply for the rebate under subsection (2) by notifying the Minister in writing.
(4) An insurer who applies for the rebate pursuant to subsection (2) must apply within 2
years after the end of the calendar year in which tax became payable in respect of
the supply to the segregated fund of the insurer by making a single application
containing the information prescribed in subsection (10).
(5) An application for a rebate pursuant to subsection (2) may only be made with
respect to the difference between the maximum available under this
Section and any
rebate paid or payable pursuant to
Part IX of the Excise Tax Act (Canada) in respect
of a calendar year.
(6) An insurer, on behalf of Her Majesty in right of the Province, shall credit the
amount of any rebates payable to the insurer under subsection (2) in favour of the
segregated fund of the insurer.
(7) An insurer shall pay to the Minister an amount equal to any rebate claimed under
subsection (2) that was not credited in favour of the segregated fund of the insurer
as required in subsection (6).
(8) An insurer shall notify the Minister in writing in respect of any rebates paid or
payable pursuant to
Part IX of the Excise Tax Act (Canada) in respect of a calendar
year for which an application has been made pursuant to subsection (2) for the same
calendar year.
(9) An insurer to whom rebates have been paid or are payable as described in
subsection (8) shall pay to the Minister the equivalent of the rebate received in
accordance with subsection (2) that is in excess of that which was actually due
pursuant to subsection (5).
(10) A rebate application filed pursuant to subsection (2) shall contain the following
information in respect of each segregated fund of the insurer that was a recipient of
a supply of a management or administrative service by the insurer in the calendar
year in which tax became payable in respect of the supply:
(
a) the value of the consideration for the supply of the management or
administrative service;
(
b) the tax payable under
Part IX of the Excise Tax Act (Canada) in respect of the
supply of the management or administrative service;
(
c) the tax payable under subsection 165(2) of the Excise Tax Act (Canada) in
respect of the supply of the management or administrative service;
(
d) the percentage of investors in the segregated fund residing outside the
participating provinces as computed in claiming the federal rebate paid or
payable pursuant to subsection 261.31(2) of the Excise Tax Act (Canada);
(
e) the federal rebate paid or payable pursuant to subsection 261.31(2) of the
Excise Tax Act (Canada);
(
f) any other federal rebates paid or payable pursuant to
Part IX of the Excise Tax
Act (Canada);
(
g) the calculation of the net rebate claimed under subsection (2); and
(
h) a copy of each rebate form filed under
Part IX of the Excise Tax Act (Canada)
in respect of the supply of the management or administrative service.
Household Energy Rebate Program
Definitions
14 In Sections 15 to 24,
(a) “bulk metering” means using a device to establish a charge for the supply of
electricity to a multiple unit residential complex or condominium complex;
(b) “commercial electricity customer” means a non-residential or non-industrial
electricity customer who purchases electricity service under a general service
tariff, as approved by the Nova Scotia Utility and Review Board under the
Public Utilities Act for electric utilities in Nova Scotia;
(ba) “common area” means, for the purposes of clause 19(1)(a), that part of a
multiple unit residential complex or condominium complex not comprising a
residential unit or a residential condominium unit;
(c) “condominium complex” means a condominium complex as defined in
subsection 123(1) of the Excise Tax Act (Canada);
(d) “condominium corporation” means a corporation as defined in
Section 3 of
the Condominium Act ;
(e) “designated fuel” means any of the following:
(
i) light fuel oil,
(ii) natural gas,
(iii) propane delivered by a supplier to a purchaser at a residential complex
or a condominium complex,
(iv) firewood delivered by a supplier to a purchaser at a residential complex
or a condominium complex,
(
v) kerosene delivered by a supplier to a purchaser at a residential complex
or a condominium complex;
(f) “designated fuel cost” means a charge for designated fuel, and does not
include a charge for a service related to providing the designated fuel,
including all of the following:
(
i) an after-hour charge,
(ii) a collection visit charge,
(iii) a delivery charge,
(iv) an equipment lease or rental charge,
(
v) an equipment maintenance or insurance charge,
(vi) a late payment charge;
(g) “electricity cost” means only a base charge, demand side management charge
and a charge for the amount of electric current actually used, and does not
include a charge for a service related to providing an electric current,
including all of the following:
(
i) an after-hour charge,
(ii) a collection visit charge,
(iii) a connect charge,
(iv) a seasonal disconnect fee,
(
v) a street light charge,
(vi) the Cowie Hill surtax,
(vii) a late payment charge;
(h) “heating fuel” means any of the following:
(
i) coal,
(ii) firewood not delivered by a supplier to a purchaser at a residential
complex or a condominium complex,
(iii) wood pellets,
(iv) propane not delivered by a supplier to a purchaser at a residential
complex or a condominium complex,
(
v) kerosene not delivered by a supplier to a purchaser at a residential
complex or a condominium complex,
(vi) any fuel that is intended for residential use, is similar to fuel described in
subclauses (
i) to (
v) and is not a designated fuel;
(i) “heating fuel cost” means a charge for heating fuel, and does not include a
charge for a service related to providing the heating fuel, including all of the
service charges listed in clause (f);
(j) “landlord” means a landlord as defined in
Section 2 of the Residential
Tenancies Act ;
(k) “mixed use property” means a property that is designated under
Section 26 of
the Assessment Act as partly residential and is classified as partly “residential
taxable” based on the current assessment for the property issued under that
Act;
(l) “multiple unit residential complex” means a multiple unit residential complex
as defined in subsection 123(1) of the Excise Tax Act (Canada);
(m) “purchaser” means a person who acquires designated fuel, heating fuel or
electricity at a sale for any of the following purposes:
(
i) the person’s own consumption or use,
(ii) the consumption or use by another person at that person’s expense,
(iii) on behalf of or as agent for a principal who desires the designated fuel,
heating fuel or electricity for consumption or use by the principal or
another person at the principal’s expense;
(n) “rebate” means a rebate paid or credited under these regulations to a purchaser
in an amount equal to the tax paid or payable by the purchaser on a designated
fuel cost, heating fuel cost or electricity cost;
(o) “rebate application” means an application for a rebate made to the Minister
under subsection 15(4) or
Section 16, 17 or 19;
(p) “residential electricity customer” means a customer who purchases electricity
service under a domestic service tariff, as approved by the Nova Scotia Utility
and Review Board under the Public Utilities Act for electric utilities in Nova
Scotia;
(q) “residential complex” means a residential complex as defined in subsection
123(1) of the Excise Tax Act (Canada);
(r) “residential condominium unit” means a residential condominium unit as
defined in subsection 123(1) of the Excise Tax Act (Canada);
(s) “residential unit” means a residential unit as defined in subsection 123(1) of
the Excise Tax Act (Canada);
(t) “residential use property” means a property that, based on the current
assessment issued under the Assessment Act , is classified entirely as
“residential taxable” or a combination of “residential taxable” and one or more
of the following classifications:
(i) “resource forest”,
(ii) “resource taxable”,
(iii) “resource exempt”;
(u) “supplier” means a supplier as defined in subsection 123(1) of the Excise Tax
Act (Canada);
(v) “supply” means a supply as defined in subsection 123(1) of the Excise Tax Act
(Canada);
(w) “tax” means tax under subsection 165(2) of the Excise Tax Act (Canada).
Designated fuel point-of-sale rebate for residential use property
(1) On behalf of Her Majesty in right of the Province, a designated fuel supplier shall
pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a
supply of designated fuel, other than natural gas and firewood, made to the
purchaser on or after December 1, 2006, for a residential use property.
(2) On behalf of Her Majesty in right of the Province, a designated fuel supplier shall
pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a
supply of natural gas invoiced to the purchaser on or after January 1, 2007, for a
residential use property.
(2A) On behalf of Her Majesty in right of the Province, a designated fuel supplier shall
pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a
supply of firewood made to the purchaser on or after June 21, 2007, for a residential
use property.
(3) A point-of-sale rebate to a designated fuel purchaser must be shown on the invoice
or receipt issued to the purchaser in a manner that clearly indicates the amount of
the rebate.
(4) If a purchaser who is eligible for a point-of-sale rebate is not paid or credited the
amount of the rebate by the supplier, the purchaser may apply to the Minister in
accordance with
Section 20 for payment of that amount.
Heating fuel rebate for residential use property
16 A person who purchases heating fuel for a residential use property may apply to the
Minister in accordance with
Section 20 for a rebate in an amount equal to the tax payable
on or after December 1, 2006, that the person paid on the heating fuel cost.
Designated fuel or heating fuel rebate for mixed use property
17 A person who purchases designated fuel or heating fuel for a mixed use property may
apply to the Minister in accordance with
Section 20 for a rebate in an amount equal to the
tax payable on or after the following dates that the purchaser paid on the designated fuel
cost or heating fuel cost for the proportion of the mixed used property that comprises a
residential complex or condominium complex:
(
a) for designated fuel other than natural gas and for heating fuel, December 1,
2006;
(
b) for natural gas, on or after January 1, 2007.
Point-of-sale rebate for residential electricity customer
(1) On behalf of Her Majesty in right of the Province, an electricity supplier shall pay
or credit a point-of-sale rebate to a residential electricity customer in an amount
equal to the tax on the electricity cost for a supply of electricity consumed on or
after October 1, 2009.
(2) A point-of-sale rebate to a residential electricity customer must be shown on the
invoice or receipt issued to the customer in a manner that clearly indicates the
amount of the rebate.
Commercial electricity customer rebate
(1) A commercial electricity customer who pays tax on an electricity cost and who
meets all of the criteria in subsection (2) may apply to the Minister in accordance
with
Section 20 for a rebate, subject to subsection 21(2) with respect to a mixed use
property, in an amount equal to the tax paid on a supply of electricity recorded by a
bulk meter and invoiced to the commercial electricity customer on or after October
1, 2009.
(2) The eligibility criteria for a commercial electricity customer rebate are as follows:
(
a) the purchaser is a commercial electricity customer;
(
b) the tax to which the rebate application applies is payable on or after October 1,
2009;
(
c) the purchaser is one of the following:
(
i) a landlord acquiring the electricity for use by tenants of residential units
in a multiple unit residential complex with bulk metering,
(ii) a condominium corporation acquiring the electricity for use by
occupants of residential condominium units in a condominium complex
with bulk metering,
(iii) a person other than a landlord or a condominium corporation acquiring
the electricity for use by occupants of residential units in a multiple unit
residential complex with bulk metering,
(iv) an occupant of a residential complex in a mixed use property with bulk
metering.
Rebate application procedure and limitations
(1) A rebate application must meet all of the following requirements:
(
a) it must be made in the form and manner prescribed by the Minister;
(
b) if for a mixed use property, it must specify the proportion of the property that
comprises a residential complex or condominium complex, as applicable;
(
c) it must be accompanied by
(
i) the original receipts for the designated fuel cost, heating fuel cost or
electricity cost to which the application applies, and
(ii) any information, documents and material that the Minister requires;
(
d) subject to subsection (3), it must be received by the Minister no later than 24
months after the date of the supply of the designated fuel, heating fuel or
electricity to which it applies.
(2) The amount that may be requested in a rebate application must be determined as
follows:
(
a) if the rebate application is for a period of at least 12 months, the amount
requested may be any amount of tax paid;
(
b) if the rebate application is for a period that is shorter than 12 months, the
amount requested must be at least $30.00 in tax paid.
(3) A purchaser described in clause 19(2)(
c) who purchases electricity, heating fuel or
designated fuel for use in a mixed use property or a residential use property may
submit a rebate application only in April, July, October or January of each year
within the 24-month period specified in clause (1)(d).
Minister may pay or credit rebate
(1) On receipt of a purchaser’s rebate application under subsection 15(4) or
Section 16,
17 or 19, the Minister may, on behalf of Her Majesty in right of the Province, pay or
credit the amount of the rebate to the purchaser.
(2) A rebate in respect of a mixed use property applies only to the proportion of the
mixed use property that comprises a residential complex or condominium complex,
and must be calculated in accordance with the formula R = (TRA ÷ TA) × T, in
which
(
a) R is the rebate;
(
b) TRA is the area comprising the residential complex or condominium complex
within the mixed use property;
(
c) TA is the total area of the mixed use property; and
(
d) T is the tax paid by the purchaser on the designated fuel cost, heating fuel cost
or electricity cost to which the application applies.
Reimbursement of rebate paid by supplier
(1) A supplier may apply to the Minister in accordance with subsection (2) for
reimbursement of the total rebates paid or credited by the supplier under
Section 15
or 18.
(2) A supplier’s reimbursement application must meet all of the following
requirements:
(
a) it must be made in the form and manner prescribed by the Minister;
(
b) it must be accompanied by any information, documents and material that the
Minister requires to determine that the supplier is entitled to reimbursement;
(
c) it must be received by the Minister no later than 24 months after the supply of
designated fuel or electricity to which it applies.
(3) On receipt of a reimbursement application that meets the requirements of subsection
(2), the Minister shall pay or credit the amount of the reimbursement to the supplier.
(4) A supplier shall not submit a reimbursement application more often than 4 times per
calendar month.
Supplier’s rebate records
(1) A supplier shall keep a record of each rebate made to a purchaser under
Section 15
or 18, and shall promptly give copies of their rebate records to the Minister on
request.
(2) A record of a rebate must be kept for 72 months following the date of the rebate.
Repayment by supplier of excess rebate reimbursement
(1) If the amount of a reimbursement made by the Minister to a supplier under
Section
22 is greater than the amount of the rebate for which the reimbursement was sought,
the supplier shall pay to the Minister, or the Minister may deduct from any
reimbursement of rebates subsequently to be made to the supplier, an amount equal
to the difference between the reimbursement and the rebate.
(2) A supplier shall pay to the Minister an amount equal to any portion of a
reimbursement made by the Minister to the supplier that is subsequently recovered
by the supplier from the Receiver General under
Section 231 of the Excise Tax Act
(Canada).
New Home Construction Rebate Program
Definitions
25 In Sections 26 to 32,
(a) “builder” means a person who builds a residential complex on real property in
which the person has an interest at the time of building and who is a registrant
as defined in subsection 123(1) of the Excise Tax Act (Canada);
(b) “final rebate application” means a final application for a rebate made to the
Minister in accordance with
Section 29;
(c) “floating home” means a floating home as defined in subsection 123(1) of the
Excise Tax Act (Canada);
(d) “individual” means a natural person;
(e) “manufactured home” means a factory-built home, mobile home or building
intended for residential occupancy for individuals;
(f) “mobile home” means a mobile home as defined in subsection 123(1) of the
Excise Tax Act (Canada);
(g) “preliminary rebate application” means a preliminary application for a rebate
made to the Minister in accordance with
Section 28;
(h) “primary place of residence” means a residential complex, owned jointly or
otherwise, that is intended to be inhabited by an individual on a permanent
basis;
(i) “qualifying construction costs” means the cost of any of the following that are
purchased after December 31, 2008, and before April 1, 2010, for construction
of a residential complex and on which tax is payable:
(
i) land,
(ii) services,
(iii) construction materials that form part of and are incorporated into the
residential complex;
(j) “rebate” means a rebate paid under
Section 30;
(k) “relation” means an individual related to another individual by blood,
marriage, common-law relationship or adoption;
(l) “residential complex” means a residential unit or a residential condominium
unit;
(m) “residential condominium unit” means a residential condominium unit as
defined in subsection 123(1) of the Excise Tax Act (Canada) that is situated in
the Province;
(n) “residential unit” means a detached house, semi-detached house, rowhouse
unit, manufactured home or floating home that is situated in the Province and
(
i) occupied by an individual as a place of residence, or
(ii) has never been used or occupied for any purpose, but is intended to be
used as a place of residence for individuals;
(o) “supply” means a supply as defined in subsection 123(1) of the Excise Tax Act
(Canada);
(p) “tax” means tax under subsection 165(2) of the Excise Tax Act (Canada);
(q) “taxable supply” means a taxable supply as defined in subsection 123(1) of the
Excise Tax Act (Canada).
Rebate on tax paid on purchase of residential complex from builder
(1) An individual who purchases a residential complex from a builder and who meets
all of the criteria in subsection (2) may apply to the Minister in accordance with
Sections 28 and 29 for a rebate in respect of the tax paid by the individual in
purchasing the residential complex.
(2) The eligibility criteria for a rebate of tax paid by an individual who purchases a
residential complex from a builder are as follows:
(
a) the builder of the residential complex has made a taxable supply by way of
sale of the residential complex to the individual;
(
b) at the time the individual became liable or assumed liability under an
agreement of purchase and sale for the residential complex entered into
between the builder and the individual, the individual was acquiring the
residential complex for use as the primary place of residence of the individual
or a relation of the individual;
(
c) the individual has paid all of the tax payable in respect of the supply of the
residential complex;
(
d) a permit authorizing the start of the construction of the residential complex
was issued by the appropriate municipality after December 31, 2008, and
before April 1, 2010;
(
e) ownership of the residential complex was transferred to the individual after
the construction was substantially completed and before April 1, 2010;
(
f) after the construction was substantially completed and before possession of
the residential complex was given to the individual under the agreement of
purchase and sale for the residential complex
(
i) in the case of a residential unit, the unit was not occupied by any
individual as a place of residence or lodging, and
(ii) in the case of a residential condominium unit, the unit was not occupied
by any individual as a place of residence or lodging unless, throughout
the time the unit was occupied, it was occupied as a primary place of
residence by an individual who was at the time of that occupancy a
purchaser of the unit under an agreement of purchase and sale of the
unit, or a relation of that individual;
(
g) either
(
i) the first individual to occupy the residential complex as a place of
residence at any time after substantial completion of construction was
(
A) in the case of a residential unit, the individual or a relation of the
individual, or
(
B) in the case of a residential condominium unit, the individual who
was at that time a purchaser of the unit under an agreement of
purchase and sale of the unit, or a relation of the individual, or
(ii) the individual made an exempt supply by way of sale of the residential
complex, and ownership was transferred to the recipient of the supply
before the residential complex was occupied by any individual as a place
of residence.
(3) If an individual has purchased a residential complex jointly with 1 or more co-owners, the criteria in subsection (2) also apply to each co-owner.
(4) An individual is not eligible for a rebate if any co-owner referred to in subsection
(3) is not an individual.
Rebate for tax paid on qualifying construction costs
(1) An individual who constructs, or who engages another person to construct on the
individual’s behalf, a residential complex and who meets all of the criteria in
subsection (2) may apply to the Minister in accordance with Sections 28 and 29 for
a rebate in respect of the tax paid by the individual on qualifying construction costs
for the residential complex.
(2) The eligibility criteria for a rebate of tax paid by an individual who has constructed,
or who has engaged another person to construct on the individual’s behalf, a
residential complex are as follows:
(
a) the residential complex was constructed for use as the primary place of
residence of the individual or a relation of the individual;
(
b) the individual has paid all of the tax payable in respect of the qualifying
construction costs for which the individual is claiming a rebate;
(
c) either
(
i) the first individual to occupy the residential complex as a primary place
of residence after substantial completion of the complex was the
individual or a relation of the individual, or
(ii) the individual made an exempt supply by way of sale of the residential
complex and ownership of the residential complex was transferred to the
recipient before the residential complex was occupied by any individual
as a place of residence or lodging;
(
d) a permit authorizing the start of construction of the residential complex was
issued by the appropriate municipality after December 31, 2008, and before
April 1, 2010;
(
e) construction of the residential complex was substantially complete before
April 1, 2010.
(3) If a residential complex referred to in subsection (1) is constructed by or on behalf
of an individual and 1 or more co-owners, the criteria in subsection (2) also apply to
each co-owner.
(4) An individual is not eligible for a rebate if any co-owner referred to in subsection
(3) is not an individual.
Preliminary rebate application procedure
(1) A preliminary rebate application must meet all of the following requirements in
order to be accepted:
(
a) it must be made in the form and manner prescribed by the Minister;
(
b) it must be accompanied by any information, documents and material that the
Minister requires;
(
c) it must be received by the Minister before April 1, 2010.
(2) Preliminary rebate applications must be placed in order in accordance with the time
each is received, but preliminary rebate applications that the Minister determines to
be incomplete or not meeting the requirements of these regulations must not be
placed in order and must be rejected.
Final rebate application procedure
29 A final rebate application must meet all of the following requirements in order to be
accepted:
(
a) it must be made in the form and manner prescribed by the Minister;
(
b) it must be accompanied by any information, documents and material that the
Minister requires;
(
c) it must be received by the Minister before May 1, 2010.
Minister may pay rebate
(1) On receipt of an individual’s final rebate application, the Minister may, on behalf of
Her Majesty in right of the Province, pay the amount of the rebate to the individual,
subject to the conditions and limitations set out in this Section.
(2) The amount of the rebate that may be paid to an individual is the lesser of
(a) $7000, and
(b) 50% of the tax paid in respect of the purchase of the residential complex from
the builder or the qualifying construction costs for the residential complex, as
the case may be.
(3) The maximum number of rebates that may be paid is 1500.
(4) A rebate must not be paid to an individual who has applied for or received a rebate
or input tax credit under any provision of the Excise Tax Act (Canada), other than
the GST/HST New Housing Rebate.
(5) A rebate must be paid to the individual who applies for the rebate in accordance
with these regulations, and not to a co-owner.
(6) An individual must not be paid more than 1 rebate, and the Minister must not pay
more than 1 rebate in respect of the same residential complex.
(7) An individual is not eligible for a rebate if that individual, whether as an applicant
or a co-owner, was named in a previous application that resulted in a rebate being
paid.
(8) An individual is not eligible for a rebate in respect of a residential complex if a co-owner of the residential complex, whether as applicant or co-owner, was named in a
previous application that resulted in a rebate being paid.
Recovery of excess rebate
31 If the amount of a rebate made by the Minister is greater than the rebate to which an
individual is entitled under these regulations, the individual must pay to the Minister an
amount equal to the difference between the amount paid and the amount to which the
individual is entitled.
Individual must keep records
32 An individual who applies for and is paid a rebate must keep records related to the rebate
application, including the originals of any copied documents submitted to the Minister as
part of the rebate application, for 6 years following receipt of the rebate, and must make
the records and documents available for audit.
First-Time Home Buyer Rebate Program
Definitions
33 In Sections 34 to 40,
(a) “builder” means a person who builds a residential complex on real property in
which the person has an interest at the time of building and who is a registrant
as defined in subsection 123(1) of the Excise Tax Act (Canada);
(b) “common-law relationship” means a relationship between 2 individuals who
have been cohabiting in a conjugal relationship for a period of at least 1 year
or a relationship that is registered as a domestic partnership under the Vital
Statistics Act .
(c) “cooperative housing corporation” means a cooperative housing corporation
as defined in subsection 123(1) of the Excise Tax Act (Canada);
(d) “floating home” means a floating home as defined in subsection 123(1) of the
Excise Tax Act (Canada);
(e) “individual” means a natural person;
(f) “manufactured home” means a factory-built home, mobile home or building
intended for residential occupancy for individuals;
(g) “mobile home” means a mobile home as defined in subsection 123(1) of the
Excise Tax Act (Canada);
(h) “occupancy permit” means a permit issued by a municipality allowing for the
initial occupancy of a residential complex;
(i) “primary place of residence” means a residential complex, owned jointly or
otherwise, that is intended to be inhabited by an individual on a permanent
basis;
(j) “qualifying construction costs” means the cost of any of the following that are
purchased for the construction of a residential complex and on which tax is
payable:
(
i) land,
(ii) services,
(iii) construction materials that form part of and are incorporated into the
residential complex;
(k) “rebate” means a rebate paid under
Section 38;
(l) “rebate application” means an application for a rebate made to the Minister in
accordance with
Section 37;
(m) “relation” means an individual related to another individual by blood,
marriage, common-law relationship or adoption;
(n) “residential complex” means a residential unit or a residential condominium
unit;
(o) “residential condominium unit” means a residential condominium unit as
defined in subsection 123(1) of the Excise Tax Act (Canada) that is situated in
the Province;
(p) “residential unit” means a detached house, semi-detached house, rowhouse
unit, manufactured home or floating home that is situated in the Province and
(
i) occupied by an individual as a place of residence, or
(ii) has never been used or occupied for any purpose, but is intended to be
used as a place of residence for individuals;
(q) “supply” means a supply as defined in subsection 123(1) of the Excise Tax Act
(Canada);
(r) “tax” means tax under subsection 165(2) of the Excise Tax Act (Canada);
(s) “taxable supply” means a taxable supply as defined in subsection 123(1) of the
Excise Tax Act (Canada).
Rebate on tax paid on purchase of residential complex from builder
(1) An individual who purchases a residential complex from a builder and who meets
all of the criteria in subsection (2) may apply to the Minister in accordance with
Section 37 for a rebate in respect of the tax paid by the individual in purchasing the
residential complex.
(2) The eligibility criteria for a rebate of tax paid by an individual who purchases a
residential complex from a builder are as follows:
(
a) the builder of the residential complex has made a taxable supply by way of
sale of the residential complex to the individual;
(
b) at the time the individual became liable or assumed liability under an
agreement of purchase and sale for the residential complex entered into
between the builder and the individual, the individual was acquiring the
residential complex for use as the primary place of residence of the individual
or a relation of the individual;
(
c) the individual has paid all of the tax payable in respect of the supply of the
residential complex;
(
d) the individual entered into an agreement of purchase and sale for the
residential complex after April 6, 2010;
(
e) ownership and possession of the residential complex was transferred to the
individual after the construction was substantially completed and after June
30, 2010;
(
f) after the construction was substantially completed and before possession of
the residential complex was given to the individual under the agreement of
purchase and sale for the residential complex,
(
i) in the case of a residential unit, the unit was not occupied by any
individual as a place of residence or lodging, or
(ii) in the case of a residential condominium unit, either
(
A) the unit was not occupied by any individual as a place of residence
or lodging, or
(
B) the unit was occupied as a primary place of residence by an
individual who was at the time of that occupancy a purchaser of the
unit under an agreement of purchase and sale of the unit, or a
relation of that individual;
(
g) the first individual to occupy the residential complex as a place of residence at
any time after substantial completion of construction was
(
i) in the case of a residential unit, the individual or a relation of the
individual, or
(ii) in the case of a residential condominium unit, an individual who was at
that time a purchaser of the unit under an agreement of purchase and sale
of the unit, or a relation of the individual;
(h) 1 of the following applies:
(
i) the individual or a relation of the individual who occupies the residential
complex did not own and occupy a residential complex in Canada as a
primary place of residence at any time during the 60-month period
preceding the date of the transfer of ownership of the residential
complex to the individual who is claiming the rebate,
(ii) on the last day on which any of the individuals referred to in subclause
(
i) was an owner-occupant of a residential complex in Canada during the
60-month period referred to in that subclause, that residential complex
was destroyed otherwise than voluntarily by any of them.
(3) If an individual has purchased a residential complex jointly with 1 or more co-owners, the criteria in subsection (2) also apply to each co-owner.
(4) An individual is not eligible for a rebate if any co-owner referred to in subsection
(3) is not an individual.
Rebate for tax paid on qualifying construction costs
(1) An individual who constructs, or who engages another person to construct on the
individual’s behalf, a residential complex and who meets all of the criteria in
subsection (2) may apply to the Minister in accordance with
Section 37 for a rebate
in respect of the tax paid by the individual on qualifying construction costs for the
residential complex.
(2) The eligibility criteria for a rebate of tax paid by an individual who has constructed,
or who has engaged another person to construct on the individual’s behalf, a
residential complex are as follows:
(
a) the residential complex was constructed for use as the primary place of
residence of the individual or a relation of the individual;
(
b) the individual has paid all of the tax payable in respect of the qualifying
construction costs for which the individual is claiming a rebate;
(
c) an application for rebate is filed after June 30, 2010;
(
d) construction of the residential complex is substantially complete;
(
e) the first individual to occupy the residential complex as a primary place of
residence after substantial completion of the complex was the individual or a
relation of the individual;
(f) 1 of the following applies:
(
i) the individual or a relation of the individual who occupies the residential
complex did not own and occupy a residential complex in Canada as a
primary residence at any time during the 60-month period preceding the
date of the occupancy permit of the residential complex for which the
rebate is being claimed,
(ii) on the last day on which any of the individuals referred to in subclause
(
i) was an owner-occupant of a residential complex in Canada during the
60-month period referred to in that subclause, that residential complex
was destroyed otherwise than voluntarily by any of them.
(3) If a residential complex is constructed by or on behalf of an individual and 1 or
more co-owners, the criteria in subsection (2) also apply to each co-owner.
(4) An individual is not eligible for a rebate if any co-owner referred to in subsection
(3) is not an individual.
Cooperative housing rebate
(1) An individual who purchases a share of the capital stock of a cooperative housing
corporation and who meets all of the criteria in subsection (2) may apply to the
Minister in accordance with
Section 37 for a rebate in respect of the purchase price
paid by the individual for the share.
(2) The eligibility criteria for a rebate of the purchase price paid by an individual for a
share of the capital stock of a cooperative housing corporation are as follows:
(
a) the individual entered into an agreement of purchase and sale for the share
after April 6, 2010;
(
b) the individual acquired the share after June 30, 2010, for the purpose of using
a residential unit in a residential complex of the corporation that is situated in
the Province as the primary place of residence of the individual or of a relation
of the individual;
(
c) after the construction of the residential complex was substantially completed
and before possession of the residential unit was given to the individual as an
incidence of ownership of the share, the unit was not occupied by any
individual as a place of residence or lodging;
(
d) the first individual to occupy the residential unit as a place of residence after
possession of the unit was given to the individual was the individual or a
relation of the individual;
(
e) the corporation has paid tax in respect of a taxable supply to the corporation of
the residential complex;
(f) 1 of the following applies:
(
i) the individual or a relation of the individual who occupies the residential
complex did not own and occupy any other residential complex in
Canada as a primary place of residence at any time during the 60-month
period preceding the date of the purchase of the share of capital stock by
the individual who is claiming the rebate,
(ii) on the last day on which any of the individuals referred to in subclause
(
i) was an owner-occupant of a residential complex in Canada during the
60-month period referred to in that subclause, that residential complex
was destroyed otherwise than voluntarily by any of them.
(3) If an individual has purchased a share of capital stock jointly with 1 or more co-owners, the criteria in subsection (2) also apply to each co-owner.
(4) An individual is not eligible for a rebate if any co-owner referred to in subsection
(3) is not an individual.
Rebate application procedure
37 A rebate application must meet all of the following requirements in order to be accepted:
(
a) it must be made in the form and manner prescribed by the Minister;
(
b) it must be accompanied by any information, documents and material that the
Minister requires;
(
c) it must be received by the Minister within 24 months of
(
i) in the case of a purchase of a residential complex from a builder, the
date on which ownership was transferred to the individual claiming the
rebate,
(ii) in the case of an individual who constructs, or who engages another to
construct on the individual’s behalf, a residential complex, the date on
which the occupancy permit for the residential complex was issued,
(iii) in the case of a purchase of a share of the capital stock of a cooperative
housing corporation, the date on which the share was purchased by the
individual claiming the rebate.
Minister may pay rebate
(1) On receipt of an individual’s rebate application, the Minister may, on behalf of Her
Majesty in right of the Province, pay the amount of the rebate to the individual,
subject to the conditions and limitations set out in this Section.
(2) The amount of the rebate that may be paid to an individual is
(
a) in the case of a purchase of a residential complex from a builder,
(
i) the lesser of $1500 and 18.75% of the tax paid in respect of the
purchase, if the individual entered into an agreement of purchase and
sale for the residential complex before April 1, 2012, or
(ii) the lesser of $3000 and 18.75% of the tax paid in respect of the
purchase, if the individual entered into an agreement of purchase and
sale for the residential complex after March 31, 2012;
(
b) in the case of construction of a residential complex,
(
i) the lesser of $1500 and 18.75% of the tax paid in respect of the
qualifying construction costs, if the permit authorizing the start of the
construction was issued by the appropriate municipality before April 1,
2012, or
(ii) the lesser of $3000 and 18.75% of the tax paid in respect of the
qualifying construction costs, if the permit authorizing the start of the
construction was issued by the appropriate municipality after March 31,
2012;
(
c) in the case of a purchase of a share of the capital stock of a cooperative
housing corporation,
(
i) the lesser of $1500 and 1.31% of the purchase price of the share, if the
individual entered into an agreement of purchase and sale for the share
before April 1, 2012, or
(ii) the lesser of $3000 and 1.31% of the purchase price of the share, if the
individual entered into an agreement of purchase and sale for the share
after March 31, 2012.
(3) A rebate must not be paid to an individual who has applied for or received a rebate
or input tax credit under any provision of the Excise Tax Act (Canada), other than
the federal portion of the GST/HST New Housing Rebate.
(4) A rebate must be paid to the individual who applies for the rebate in accordance
with these regulations, and not to a co-owner.
(5) The Minister must not pay more than 1 rebate in respect of the same residential
complex.
Recovery of excess rebate
39 If the amount of a rebate made by the Minister is greater than the rebate to which an
individual is entitled under these regulations, the individual must pay to the Minister an
amount equal to the difference between the amount paid and the amount to which the
individual is entitled.
Individual must keep records
40 An individual who applies for and is paid a rebate must keep records related to the rebate
application, including the originals of any copied documents submitted to the Minister as
part of the rebate application, for 6 years following receipt of the rebate, and must make
the records and documents available for audit.
Legislative History
Reference Tables
Sales Tax Act Regulations
N.S. Reg.
33/1997
Revenue Act and Sales Tax Act
Note: The information
in these tables does not form part of the regulations and is compiled by the
Office of the Registrar of Regulations for reference only.
Source Law
The current consolidation of the Sales Tax Act Regulations made under the Revenue Act and Sales Tax Act includes all of the
following regulations:
N.S.
Regulation
In force
date*
How in force
Royal Gazette
Part II Issue
33/1997
Apr 1, 1997
date specified
Apr 11, 1997
58/1997
Apr 1, 1997
date specified
Jun 20, 1997
162/1997
Apr 1, 1997
date specified
Dec 19, 1997
58/1998
Aug 5, 1998
date specified
Aug 28, 1998
1/2000
Dec 23, 1999
date specified
Jan 14, 2000
51/2001
Apr 1, 1997
date specified
Jun 1, 2001
85/2006
Jul 1, 2006
date specified
Jul 7, 2006
151/2006
Sep 1, 2006
date specified
Sep 1, 2006
192/2006
Jul 1, 2006
date specified
Nov 10, 2006
217/2006
Nov 30, 2006
date specified
Dec 22, 2006
229/2006
Dec 18, 2006
date specified
Jan 5, 2007
308/2007
Jun 19, 2007
date specified
Jul 6, 2007
264/2008
Sep 1, 2008
date specified
May 9, 2008
265/2008
Apr 29, 2008
date specified
May 9, 2008
445/2008
Dec 15, 2008
date specified
Jan 2, 2009
259/2009
Aug 11, 2009
date specified
Aug 28, 2009
289/2009
Oct 1, 2009
date specified
Oct 23, 2009
344/2009
Jan 1, 2010
date specified
Jan 15, 2010
92/2010
Jul 1, 2010
date specified
Jul 16, 2010
151/2010
Oct 5, 2010
date specified
Oct 22, 2010
114/2012
Apr 1, 2012
date specified
Jun 15, 2012
The following regulations are not yet in force and
are not included in the current consolidation:
N.S.
Regulation
In force
date*
How in force
Royal Gazette
Part II Issue
*See subsection 3(6) of the Regulations Act for
rules about in force dates of regulations.
Amendments by Provision
ad. = added
am. = amended
fc. = fee change
ra. = reassigned
rep. = repealed
rs. = repealed and substituted
Provision affected
How affected
2 (a) ...................................................
ra. as 2(b) 58/1997
2(a) ...................................................
ad. 58/1997
2(b) ...................................................
ra. as 2(c) 58/1997
2(b) ...................................................
ra. from 2(a) 58/1997
2(c) ...................................................
ra. as 2(d) 58/1997
2(c) ...................................................
ra. from 2(b) 58/1997
2(d) ...................................................
ra. from 2(c) 58/1997 ;
am. 58/2017
4-5 .....................................................
rs. 1/2000
6(1) ...................................................
rs. 1/2000
7(b) ...................................................
rs. 1/2000
8 ........................................................
rs. 1/2000
8(1)(
a) defn. “federal minister” ...
ra. as 8(1)(ab) 151/2006
8(1)(
a) defn. of “composite property” ..................................................
ad. 151/2006
8(1)(aa) defn. of “exempt supply”
ad. 151/2006
8(1)(ab) defn. of “federal minister” ..................................................
ra. from 8(1)(a) 151/2006
8(1)(
c) defn. of “printed book” ...
am. 151/2006
8(1)(da) defn. of “qualifying course” ..................................................
ad. 151/2006
8(1)(db) defn. of “qualifying property” ..................................
ad. 151/2006
8(1)(dc) defn. of “read-only medium” ..................................................
ad. 151/2006
8(2)-(5) ........................................
am. 151/2006 (“printed book” replaced throughout with
“qualifying property”)
9 ........................................................
rs. 85/2006
9(1) ..............................................
am. 151/2010
10(1) .................................................
rs. 85/2006; am. 151/2010
10(3) .................................................
rs. 85/2006
10(4) .................................................
ad. 1/2000 ; am. 85/2006
11 ......................................................
rs. 192/2006
11(1)(a)(i) ....................................
am. 151/2010
11(1)(b)(i) ...................................
am. 151/2010
11A ...................................................
ad. 162/1997
11A(2)-(3) ...................................
rs. 1/2000
13 ......................................................
ad. 58/1998 ; rep. 217/2006
13 ......................................................
ra. from 14 217/2006
14 ......................................................
ad. 51/2001 ; ra. as 13 217/2006
14 ......................................................
ad. 217/2006 ; am.
229/2006
14(ba) ..........................................
ad. 264/2008
14(e)(iv) ......................................
ra. as 14(e)(v) 308/2007
14(e)(iv) ......................................
ad. 308/2007
14(e)(v) ........................................
ra. from 14(e)(iv) 308/2007
14(g) ............................................
rs. 264/2008, 289/2009; am. 344/2009
14(h)(ii) .......................................
rs. 308/2007
14(t) .............................................
rs. 445/2008
15 ......................................................
ad. 217/2006
15(1) ............................................
am. 308/2007
15(2A) .........................................
ad. 308/2007
16-17 .................................................
ad. 217/2006
18 ......................................................
ad. 217/2006 ; rs. 264/2008, 265/2008
18(1) ............................................
rs. 289/2009
19 ......................................................
ad. 217/2006
19(1) ............................................
rs. 289/2009
19(1)(a)-(b) ..................................
rs. 264/2008
19(2)(b) .......................................
am. 289/2009
20 ......................................................
ad. 217/2006
20(3) ............................................
rs. 264/2008
21 ......................................................
ad. 217/2006
21(1) ............................................
am. 264/2008
21(2) ............................................
am. 264/2008; rs. 289/2009
21(2)(d) .......................................
rs. 264/2008
22 ......................................................
ad. 217/2006
22(2)(c) ........................................
am. 264/2008
22(4) ............................................
am. 229/2006
23 ......................................................
ra. from 24 229/2006
24 ......................................................
ad. 217/2006 ; ra. as 23 229/2006
24 ......................................................
ra. from 25 229/2006
25 ......................................................
ad. 217/2006 ; ra. as 24 229/2006
25-32 .................................................
ad. 259/2009
33-37 .................................................
ad. 92/2010
38 ......................................................
ad. 92/2010
38(2) ............................................
rs. 114/2012
39-40 .................................................
ad. 92/2010
Note that changes to headings are not included
in the above table.
Editorial Notes and Corrections
Note
Effective
date
References to the Department of Transportation and Public
Works should be read as references to the Department of Business and Consumer
Services in accordance with O.I.C. 96-215 under the Public Service Act ,
R.S.N.S. 1989, c. 376.
Apr 1, 1996
References to the Department of Housing and Municipal
Affairs should be read as references to Service Nova Scotia and Municipal
Relations in accordance with O.I.C. 2000-485 under the Public Service Act ,
R.S.N.S. 1989, c. 376.
Oct 1, 2000
References to the Department of Transportation and Public
Works should be read as references to the Department of Service Nova Scotia and
Municipal Relations, in accordance with O.I.C. 2000-485 under the Public
Service Act , R.S.N.S. 1989, c. 376, which transfers responsibility for drivers
and vehicles.
Oct 1, 2000
References to the Department of Housing and Municipal
Affairs should be read as references to the Department of Tourism and Culture
in accordance with an amendment to the Public Service Act , R.S.N.S.
1989, c. 376, made by the Government Restructuring
(2001) Act , S.N.S.
2001, c. 4, which transfers responsibility for heritage matters.
Jun 1, 2001
References to the Department of Transportation and Public
Works should be read as references to the Service Nova Scotia and Municipal Relations
in accordance with an amendment to the Public
Service Act , R.S.N.S. 1989, c. 376, made by S.N.S. 2001, c. 4 ( Government Restructuring
(2001) Act ), which
transfers responsibility for drivers and vehicles.
Jun 1, 2001
References to the Department of Housing and Municipal
Affairs should be read as references to the Department of Tourism, Culture
and Heritage in accordance with O.I.C. 2003-516 under the Public Service Act , R.S.N.S. 1989, c.
Dec 4, 2003
Text added by
N.S. Reg. 217/2006 does not include s. 23.
References to the Department of Housing and Municipal
Affairs should be read as references to the Department of Communities,
Culture and Heritage in accordance with O.I.C. 2011-15 under the Public Service Act , R.S.N.S. 1989, c.
Jan 11, 2011
References to the Department of Transportation and Public
Works should be read as references to the Office of Service Nova Scotia, in
accordance with O.I.C. 2014-71 under the Public Service Act , R.S.N.S.
1989, c. 376.
Apr 1, 2014
References to the Department of Transportation and Public
Works should be read as references to the Department of Transportation and Infrastructure
Renewal, in accordance with O.I.C. 2014-432 under the Public Service Act ,
R.S.N.S. 1989, c. 376, which transfers responsibility for drivers and vehicles.
Oct 20, 2014
References to the Department of Transportation and Public
Works should be read as references to the Department of Transportation and Active
Transit in accordance with O.I.C. 2021-56 under the Public Service Act ,
R.S.N.S. 1989, c. 376.
Feb 23, 2021
References to the Department of Housing and Municipal
Affairs should be read as references to the Department of Communities,
Culture, Tourism and Heritage in accordance with O.I.C. 2021-215 under the Public Service Act , R.S.N.S. 1989, c.
Aug 31, 2021
References to the Department of Transportation and Public
Works should be read as references to the Department of Public Works in
accordance with O.I.C. 2021-209 under the Public Service Act , R.S.N.S.
1989, c. 376.
Aug 31, 2021
Repealed and Superseded
N.S.
Regulation
Title
In force
date
Repealed
date
Note: Only
regulations that are specifically repealed and replaced appear in this
table. It may not reflect the entire
history of regulations on this subject matter.