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Newfoundland and Labrador
Regulation 2012


NEWFOUNDLAND AND LABRADOR REGULATION 47/12

NEWFOUNDLAND AND LABRADOR
REGULATION 47/12

Revenue Administration Regulations (Amendment)
under the
Revenue Administration Act
(O.C. 2012-112)

(Filed May 22, 2012)

Under the authority of section 107 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, May 22, 2012.

Robert Thompson
Clerk of the Executive Council

REGULATIONS

Analysis


        1.   S.2 Amdt.
Interpretation

        2.   Part V.1 Added
PART V.1
RESIDENTIAL ENERGY REBATE

23.1 Application
23.2 Eligible product point
        of sale rebate
23.3 Invoice or receipt
23.4 Return and
        reimbursement of
        supplier
23.5 Supplier's books and
        records
23.6 Rebate application
23.7 Minister shall pay
        or credit rebate
23.8 Other rebate eligibility

        3.   Commencement


NLR 73/11

        1. (1) Subsection 2(1) of the Revenue Administration Regulations is amended by adding immediately after paragraph (j) the following:

           (j.1)  "commercial property" means all real property other than residential property;

             (2)  Subsection 2(1) of the regulations is amended by adding immediately after paragraph (m) the following:

         (m.1)  "electricity cost" means 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, or any of the following:

                      (i)  an after-hour charge,

                     (ii)  a collection visit charge,

                    (iii)  a connect charge,

                    (iv)  a seasonal discount fee,

                     (v)  a street light charge, or

                    (vi)  a late payment charge;

         (m.2)  "eligible product" means

                      (i)  furnace oil,

                     (ii)  electricity,

                    (iii)  kerosene,

                    (iv)  stove oil,

                     (v)  propane, where the tank capacity is more than 2 kilograms,

                    (vi)  firewood, and

                   (vii)  wood pellets;

         (m.3)  "eligible product cost" means a charge for an eligible product, but does not include a charge for a service related to providing the eligible product or any of the following:

                      (i)  an after-hour charge,

                     (ii)  a collection visit charge,

                    (iii)  a delivery charge,

                    (iv)  an equipment purchase, lease or rental charge,

                     (v)  an equipment maintenance or insurance charge, or

                    (vi)  a late payment charge;

         (m.4)  "eligible property" means

                      (i)  a residential property,

                     (ii)  the residential portion of a mixed use property, or

                    (iii)  another property designated by the minister;

             (3)  Subsection 2(1) of the regulations is amended by adding immediately after paragraph (aa) the following:

        (aa.1)  "mixed use property" means real property which has the characteristics of both commercial property and residential property;

             (4)  Subsection 2(1) of the regulations is amended by adding immediately after paragraph (nn) the following:

       (nn.1)  "rebate", except in sections 17, 18, 19 and 23, means an amount equal to the provincial portion of tax collected, paid or owing under part IX of the Excise Tax Act (Canada);

             (5)  Subsection 2(1) of the regulations is amended by adding immediately after paragraph (pp) the following:

       (pp.1)  "residential property" means real property that is used or eligible for use as a domestic establishment in which one or more persons usually sleep and prepare and serve meals and includes

                      (i)  a living accommodation that is rented or is available for rent, and is used or is intended for use by a tenant as a residence, and

                     (ii)  buildings that are appurtenant to the real property;  

             (6)  Subsection 2(1) of the regulations is amended by adding immediately after paragraph (rr) the following:

         (rr.1)  "supplier" means a registrant as defined in subsection 123(1) of the Excise Tax Act (Canada) who supplies eligible products;

 

        2. The regulations are amended by adding immediately after section 23 the following:

PART V.1
RESIDENTIAL ENERGY REBATE

Application

   23.1 (1) The Act, except Parts III to IX, and these regulations shall apply to a rebate or a reimbursement referred to in this Part as if that rebate or reimbursement were a tax referred to in the Act, except Parts III to IX, and these regulations.

             (2)  A supplier and an applicant for a rebate or reimbursement referred to in this Part shall, for the purpose of the Act, be considered to be a taxpayer referred to in the Act, except Parts III to IX, and these regulations.

Eligible product point of sale rebate

   23.2 (1) On behalf of the Crown, a supplier of an eligible product referred to in subsection (2) may credit a rebate at the point of sale to a purchaser where that eligible product is delivered to a residential property.

             (2)  A rebate may be credited at the point of sale on the following eligible products:

             (a)  furnace oil;

             (b)  electricity;

             (c)  kerosene;

             (d)  stove oil;

             (e)  propane;

              (f)  firewood; and

             (g)  wood pellets.

             (3)  Where a purchaser is not credited a rebate on an eligible product referred to in subsection (2) at the point of sale, the purchaser may apply to the minister for a rebate in accordance with section 23.6.

             (4)  Notwithstanding subsection (1), a rebate shall only be credited on electricity where the invoice for the eligible product costs indicates a meter reading of October 1, 2011 or later.

             (5)  No rebate shall be credited under this section for a product which is not an eligible product.

Invoice or receipt

   23.3 Where a rebate is credited by a supplier of an eligible product referred to in subsection 23.2(2) at the point of sale, an invoice or receipt shall be provided to the purchaser which includes the following information:

             (a)  the name of the purchaser and the address of the eligible property;

             (b)  the quantity of eligible product referred to in subsection 23.2(2) sold to the purchaser;

             (c)  the total amount of tax charged on the eligible product cost or electricity cost; and

             (d)  the amount of the rebate credited by the supplier to the purchaser.

Return and reimbursement of supplier

   23.4 (1) A supplier shall file a return respecting rebates credited in accordance with section 23.2 and the reimbursement which may be owing by the Crown to that supplier.

             (2)  Notwithstanding subsection (1), the minister may order a supplier to make a return in respect of a period prescribed in the order and the supplier shall make that return within the period prescribed in the order.

             (3)  A return required under subsection (2) may be in addition to or instead of a return required under this section or another section of the regulations.

             (4)  The provisions of section 4 apply, with the necessary changes, to a return required under this section.

             (5)  A return required under this section shall

             (a)  be made in the form and manner prescribed by the minister;

             (b)  be accompanied by the other documents, material and information, including verification information or consumption information, that the minister may require to determine the reimbursement to which the supplier may be entitled; and

             (c)  be received by the minister no later than 36 months after the eligible product to which it applies has been supplied.

             (6)  The minister shall issue a reimbursement under this section where the return is reasonable and approved by the minister.

             (7)  Where the amount of a reimbursement made by the minister to a supplier under this section is greater than the amount of the reimbursement to which the supplier was entitled, the minister may require the supplier to pay to the minister, or the minister may deduct from any reimbursement of rebates subsequently made to the supplier, an amount equal to the difference between the entitled amount and the rebate   credited.

Supplier's books and records

   23.5 (1) A supplier shall, in accordance with the Act and these regulations, keep those books and records respecting rebates credited to purchasers in accordance with the Act, and those books and records shall include the information required under section 23.4.

             (2)  A supplier shall provide copies of books and records required under this section to the minister upon request.

             (3)  Subsections 9(1), (4) and (5) of the Act shall apply, with the necessary changes, to books and records required to be kept under this Part, and to the inspection, examination and auditing of them.

             (4)  A supplier shall annually disclose to the minister a list of

             (a)  the eligible properties for which eligible products have been purchased; and

             (b)  the purchasers of the eligible products referred to in paragraph (a).

Rebate application

   23.6 (1) A purchaser may apply to the minister for a rebate on eligible product cost or electricity cost in accordance with this section where

             (a)  a purchaser purchases an eligible product for use in an eligible property; and

             (b)  a supplier has not credited a rebate to a purchaser at the point of sale under section 23.2.

             (2)  Notwithstanding subsection (1), a rebate shall only be paid on electricity where the invoice for the eligible product costs indicates a meter reading of October 1, 2011 or later.

             (3)  A rebate application shall

             (a)  be made in the form and manner prescribed by the minister;

             (b)  include the other documentation, material or information, including verification information or consumption information, which the minister may require to assess the application; and

             (c)  be received by the minister no later than 36 months after the date of the supply or purchase of the eligible product to which it applies.

             (4)  In addition to the requirements of subsection (3), where a rebate application is made respecting a mixed use property, the application shall specify the amount or proportion of energy supplied or purchased for commercial use in that property.

             (5)  Where a rebate application is for a period of less than 12 months, the rebate amount which may be requested in the application shall be at least $50.

             (6)  Notwithstanding subsection (5), for one year following the coming into force of this section, the minister may, in his or her discretion, accept a rebate application for any amount.

Minister shall pay or credit rebate

   23.7 (1) Where the minister receives a rebate application under section 23.6, the minister shall, on behalf of the Crown, pay or credit the amount of the rebate to the purchaser where the application is reasonable and is approved by the minister.

             (2)  No rebate shall be paid or credited under this section for a product which is not an eligible product.

             (3)  Notwithstanding subsection (1), where

             (a)  a person has received a rebate in error or has received a rebate while otherwise ineligible for it; or

             (b)  a person has received a rebate in excess of the amount to which the person was entitled

that person shall pay to the minister or the minister may deduct from a rebate subsequently owing to the person, the amount received in error, for which the person was ineligible or which was in excess of the amount to which the person was entitled.

Other rebate eligibility

   23.8 (1) No rebate shall be paid or credited for an eligible product cost or electricity cost where the eligible product is used exclusively in a commercial property.

             (2)  Subsection (1) applies to a commercial property and a government funded institution, including a government funded long term care home, except where an eligible product is purchased directly by

             (a)  a tenant as defined in the Residential Tenancies Act, 2000; or

             (b)  an owner as defined in the Condominium Act, 2009,

in which case that tenant or owner may make an application for a rebate on the eligible product cost or electricity cost under section 23.6.

             (3)  Where a property is a mixed use property, the purchaser of an eligible product may make an application under section 23.6 for a rebate on the eligible product cost or electricity cost

             (a)  where the purchaser is an HST registrant, in an amount or in the proportion not claimed by the HST registrant under the Excise Tax Act, (Canada) for commercial use of that property; or

             (b)  where the purchaser is not an HST registrant, in an amount or in the proportion not claimed by that purchaser under the Income Tax Act, 2000 for commercial use of that property.

             (4)  No rebate shall be paid or credited under section 23.2 or section 23.6 to the extent that a purchaser is eligible for an input tax credit or other rebate paid on energy under Part IX of the Excise Tax Act (Canada).

             (5)  Notwithstanding subsection (4), where a charitable institution or a non-profit organization is eligible for tax relief paid on energy under Part IX of the Excise Tax Act (Canada), that charitable institution or non-profit organization may be eligible for a rebate under section 23.6 in an amount which is not otherwise recoverable.

             (6)  Notwithstanding subsection (1), a privately owned long term care home

             (a)  may be eligible for a rebate under section 23.6; or

             (b)  where a privately owned long term care home is eligible for tax relief paid on energy under Part IX of the Excise Tax Act (Canada), that privately owned long term care home may be eligible under section 23.6 for a rebate in an amount which is not otherwise recoverable under that Act.

             (7)  A privately owned long term care home shall not be eligible for a rebate where an eligible product is purchased directly by

             (a)  a tenant as defined in the Residential Tenancies Act, 2000; or

             (b)  an owner as defined in the Condominium Act, 2009,

in which case that tenant or owner may make an application for a rebate on the eligible product cost or electricity cost under section 23.6.

Commencement

        3. These regulations are considered to have come into force on September 1, 2011.