O. Reg. 189/03: DEFINITIONS BY MINISTER, EXEMPTIONS, FORMS AND REBATES

 

ontario regulation 189/03

made under the

retail sales tax act

Made: April 3, 2003
Filed: May 9, 2003
Printed in The Ontario Gazette: May 24, 2003

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

(Definitions by Minister, Exemptions, Forms and Rebates)

1. Regulation 1012 of the Revised Regulations of Ontario, 1990 is amended by adding the following section:

Rebate under Clause 48 (3) (r) of the Act

32. (1) In this section,

“newly-constructed home” means a residential premises in respect of which the purchaser is entitled to a warranty under section 13 of the Ontario New Home Warranties Plan Act and which is sold to the purchaser by a vendor as defined in that Act;

“residential premises” means a premises that is used, or is intended to be used, for residential purposes and includes a multi-residential building;

“solar energy system” means a system that operates solar photovoltaic collector panels or solar thermal collector panels and includes any expansion or upgrade to such a system.

(2) A solar energy system that operates solar photovoltaic collector panels includes,

(a) wiring, controllers and devices that convert direct current into alternate current, if the wiring, controller or device is sold to be used as part of the system or an expansion or upgrade to the system; and

(b) the first battery used to store the energy produced by the system.

(3) A solar energy system that operates solar thermal collector panels includes wiring, pumps, tubing, heat exchangers and insulated energy storage tanks, if the wiring, pump, tubing, heat exchanger or storage tank is sold to be used as part of the system or an expansion or upgrade to the system.

(4) The Minister may rebate tax in accordance with this section in respect of solar energy systems purchased and incorporated into residential premises after November 25, 2002 and before November 26, 2007.

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

(6) The Minister may rebate tax under this section to the owner of residential premises in an amount equal to the amount of tax paid under the Act by the owner for the purchase of the solar energy system.

(7) The Minister may rebate tax under this section to the builder of a newly‑constructed home in an amount equal to the amount of tax paid under the Act by the builder for the purchase of the solar energy system.

(8) The owner of residential premises is not eligible for a rebate under this section for the purchase of a solar energy system if a builder is eligible for a rebate under this section in respect of the same purchase.

(9) The Minister may rebate tax under this section to the owner of a residential premises in respect of a solar energy system purchased and incorporated into the premises by a contractor under a written contract, and the amount of the rebate is determined as follows:

1. For payments made by the owner of the residential premises 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 residential premises in satisfaction of the contract price, 3.4 per cent of those payments.

(10) For the purposes of subsection (9), the contract price does not include any amount attributable to any of the following:

1. Land or land improvement costs.

2. The cost of obtaining a performance bond.

3. Charges for development or for project consulting services.

4. Building permit fees.

5. Equipment rental charges.

6. The cost of tangible personal property that may be exempt from tax under the Act otherwise than under this section.

(11) Despite subsection (9), if the owner of the residential premises establishes that the amount of the rebate determined under subsection (9) is less than the amount of tax paid under the Act by the contractor for the purchase of the solar energy system, the amount of the rebate to the owner is the amount of tax paid under the Act by the contractor.

(12) An application for a rebate under this section must be made in writing and must include such information and documents as the Minister may specify.

Janet Ecker

Minister of Finance

Dated on April 3, 2003.