O. Reg. 236/00: DEFINITIONS BY MINISTER, EXEMPTIONS, FORMS AND REBATES

 

ONTARIO REGULATION 236/00

made under the

retail Sales Tax Act

Made: April 12, 2000
Filed: April 20, 2000

Amending Reg. 1012 of R.R.O. 1990

(Definitions by Minister, Exemptions, Forms and Rebates)

Note: Since the end of 1998, Regulation 1012 has been amended by Ontario Regulations 383/99, 384/99 and 107/00.  Previous amendments are listed in the Table of Regulations in the Statutes of Ontario, 1998.

1. (1) Subparagraphs ii F and L of the definition of ““farm implements”, “farm machinery” and “farm equipment”” in subsection 1 (1) of Regulation 1012 of the Revised Regulations of Ontario, 1990 are revoked.

(2) Subsection 1 (1) of the Regulation is amended by adding the following definition:

“farm supplies” means antifreeze, calcium chloride, lubricating oil, lubricating grease and printed forms for recording weight and other data relating to farm animals;

2. (1) Clause 30 (1) (a) of the Regulation is revoked and the following substituted:

(a) purchased on or after May 8, 1996;  and

(2) Subsection 30 (5) of the Regulation is amended by striking out “and not later than March 31, 1999”.

(3) Subsection 30 (9) of the Regulation is revoked and the following substituted:

(9) No rebate is payable under this section unless the application for it is made within four years after the day on which the tax to be rebated was paid.

3. The Regulation is amended by adding the following section:

31. (1) In this section,

“eligible conservation or restoration project” means work that maintains, preserves or restores the heritage elements or features of a qualifying heritage property;

“qualifying heritage property” means a property that is protected under the Ontario Heritage Act as a heritage property and includes,

(a) buildings or structures designated by a municipality under Part IV of that Act,

(b) buildings or structures in a heritage conservation district designated under Part V of that Act, and

(c) buildings or structures protected by an easement or covenant described in section 22 or 37 of that Act;

“qualifying tangible personal property” means tangible personal property that is incorporated into an eligible conservation or restoration project.

(2) The Minister may rebate to the owner of a qualifying heritage property the amount calculated under subsection (4), (5) or (7) with respect to qualifying tangible personal property to a maximum of $3,000 for each qualifying heritage property.

(3) No rebate shall be made under this section unless application for it is made on or before September 30, 2001.

(4) Subject to subsection (2), if the owner purchases the qualifying tangible personal property after May 4, 1999 and before January 1, 2001, the amount of the rebate is the tax paid on the qualifying tangible personal property.

(5) Subject to subsections (2), (6) and (7), if the qualifying tangible personal property is incorporated into the eligible conservation or restoration project after May 4, 1999 and before January 1, 2001 under a written construction contract for its supply and incorporation into the project, the amount of the rebate is determined as follows:

1. For the payments made in satisfaction of the contract price that are subject to the tax imposed by Part IX of the Excise Tax Act (Canada), 3 per cent of the sum of those payments and that tax.

2. For all other payments made by the owner of the qualifying heritage property in satisfaction of the contract price, 3.4 per cent of those payments.

(6) No rebate shall be made under subsection (5) with respect to the portion of the contract price that is attributable to any of the following:

1. Land or land improvement costs.

2. The cost of obtaining performance bonds.

3. Equipment rental charges.

4. Charges for temporary facilities.

5. Building permit fees.

6. Demolition charges.

7. Charges for development or project consulting services.

8. The cost of tangible personal property eligible for exemption under any other section of the Act.

(7) If a person eligible to receive a rebate under subsection (5) establishes that the amount of the rebate under that subsection is less than the amount of tax paid on the qualifying tangible personal property incorporated by the contractor in to the qualifying heritage property, the amount of the rebate is, subject to subsection (2), the amount of the tax paid by the contractor instead of the amount determined under subsection (5).

(8) An application for a rebate under this section must be made in writing and must set out such information as the Minister may require to determine the eligibility of the applicant for the rebate.

(9) The application must be accompanied by a certificate from the municipality in which the qualifying heritage property is located, confirming that either,

(a) municipal approval, as required under the Ontario Heritage Act or under any easement or covenant under that Act, has been obtained for the alteration of the qualifying heritage property; or

(b) the consent of the municipality is not required for the eligible conservation or restoration project.

(10) If the property is subject to an easement or covenant entered into by the Ontario Heritage Foundation, the application must also be accompanied by a certificate from the Foundation confirming that either,

(a) the approval of the Foundation, as required under the easement or covenant, has been obtained for the alteration of the qualifying heritage property; or

(b) the consent of the Foundation is not required for the eligible conservation or restoration project.

4. Forms 1 to 6 of the Regulation are revoked.

5. (1) Subject to subsections (2) and (3), this Regulation comes into force on the day it is filed.

(2) Section 2 shall be deemed to have come into force on April 1, 1999.

(3) Sections 1 and 3 shall be deemed to have come into force on May 5, 1999.

Ernie Eves

Minister of Finance

Dated on April 12, 2000.