40:1 Bill 4, Retail Sales Tax Amendment Act (HST Rebate for Home Heating), 2011

Mantha, Michael

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Bill 4                                                            2011

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

Note: This Act amends the Retail Sales Tax Act.  For the legislative history of the Act, see the Table of Consolidated Public Statutes – Detailed Legislative History at www.e-Laws.gov.on.ca.

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.

Application of s. 51

   (5)  Subsections 51 (6), (7), (8), (9) and (10) apply, with necessary modifications, in respect of a payment or credit authorized under this section.

Regulations

   (6)  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 payments or credits under this section in respect of any tax that may be payable under section 212.1 or 218.1 or Division IV.1 of Part IX of the Federal Act;

  (d)  providing for transitional matters relating to 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), 2011.

 

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 energy sources used for home heating, equipment used for home heating and services related to home heating.  The Lieutenant Governor in Council is given the authority to make regulations prescribing the energy sources, equipment and services in respect of which the rebate applies.

The Bill provides that this rebate is available only if the Comprehensive Integrated Tax Coordination Agreement between Ontario and Canada is amended accordingly.

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