BILL NO. 221
2nd Session, 60th General Assembly
57 Elizabeth II, 2008
Private Member's Bill
Household Energy Rebate Program
to Provide a Rebate of Tax in Respect of
All Residential Use of Electricity, An Act to Amend the
The Honourable Darrell Dexter
First Reading: November 14, 2008
This Bill provides a rebate of the Provincially designated portion of the Goods and Services Tax ("HST") in respect of electricity for residential use, regardless of the amount used. At present, the
Household Energy Rebate Program under the Sales Tax Act Regulations only provides a rebate for use in excess of 27.4 kilowatt hours per day.
An Act to Amend the Household Energy
Be it enacted by the Governor and Assembly as follows:
Rebate Program to Provide a Rebate of Tax
in Respect of All Residential Use of Electricity
1 Subsection 18(1) of the Sales Tax Act Regulations, made pursuant to
the Revenue Act and the Sales Tax Act, is repealed and the following subsection substituted:
18 (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 supply of electricity consumed on or after
September 1, 2008, by the residential electricity customer.
2 Clause 19(1)(a) of the Sales Tax Act Regulations is repealed and the
following clause substituted:
(a) if the application is for a multiple unit
residential complex or a condominium complex, in an amount equal to the tax paid on that portion
of a supply of electricity recorded by a bulk meter and invoiced to the commercial electricity
customer on or after September 1, 2008; or
3 The moneys required for administration of the Sales
Tax Act Regulations as amended by this Act must be paid out of moneys appropriated for that purpose
by the Legislature.
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