Sales Tax Act (amended)

BILL NO. 17

(as introduced)

2nd Session, 60th General Assembly
Nova Scotia
56 Elizabeth II, 2007

Private Member's Bill

Sales Tax Act
(amended)

Darrell Dexter
Cole Harbour

First Reading: November 26, 2007

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill provides a rebate of the Provincially designated portion of the Goods and Services Tax in respect of funerals, home care or smoking-cessation products .

An Act to Amend Chapter 31
of the Acts of 1996,
the Sales Tax Act

Be it enacted by the Governor and Assembly as follows:

1 Chapter 31 of the Acts of 1996, the Sales Tax Act, is amended by adding immediately after Section 12 the following heading and Sections:

PART IVA

REBATES

12A In Sections 12B to12F,

(a) "cost" of a funeral, home care or a smoking-cessation product means the total charges for a funeral, home care or a smoking-cessation product, as the case may be;

(b) "home care" means a medical or support service intended

(i) to allow a person with a short-term or long-term illness, disability or infirmity, or

(ii) for a person whose functioning without assistance or support is likely to deteriorate and thus make it impossible,

to remain in that person's own home or community;

(d) "rebate" means a rebate paid or credited under this Part to a purchaser in an amount equal to the tax paid or payable by the purchaser on the cost of a funeral, home care or a smoking-cessation product;

(e) "rebate application" means an application for a rebate made to the Minister under Section 12C;

(f) "smoking-cessation product" means a nicotine-replacement therapy product, including a nicotine patch, gum, lozenge, inhaler, spray or tablet;

(g) "supplier" means a supplier as defined in subsection 123(1) of the Excise Tax Act (Canada);

(h) "supply" means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada);

(i) "tax" means tax under subsection 165(2) of the Excise Tax Act (Canada).

12B (1) Subject to Section 12G, on behalf of Her Majesty in right of the Province, a supplier shall pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a supply of a funeral, home care or a smoking-cessation product to the purchaser.

(2) A point-of-sale rebate to a purchaser must be shown on the invoice or receipt issued to the purchaser in a manner that clearly indicates the amount of the rebate.

(3) Where a purchaser who is eligible for a point-of-sale rebate is not paid or credited the amount of the rebate by the supplier, the purchaser may, subject to Section 12G, apply to the Minister in accordance with Section 12C for payment of that amount.

12C (1) A person who purchases a funeral, home care or a smoking-cessation product may, subject to Section 12G, apply to the Minister in accordance with subsection (2) for a rebate in an amount equal to the tax payable that the person paid on the cost of the funeral, home care or smoking-cessation product, as the case may be.

(2) A rebate application must

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

(b) be accompanied by

(i) the original receipts for the cost of the funeral, home care or smoking-cessation product to which the application applies, and

(ii) any information, documents and material that the Minister requires; and

(c) be received by the Minister no later than twenty-four months after the date of the supply of the funeral, home care or smoking-cessation product to which it applies.

(3) Subject to Section 12G, on receipt of a purchaser's rebate application under this Section, the Minister may, on behalf of Her Majesty in right of the Province, pay or credit the amount of the rebate to the purchaser.

12D (1) A supplier may apply to the Minister in accordance with subsection (2) for reimbursement of the total rebates paid or credited by the supplier under Section 12B.

(2) A supplier's reimbursement application must

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

(b) be accompanied by any information, documents and material that the Minister requires to determine that the supplier is entitled to reimbursement; and

(c) be received by the Minister no later than twenty-four months after the supply of the funeral, home care or smoking-cessation product to which it applies.

(3) On receipt of a reimbursement application that meets the requirements of subsection (2), the Minister shall pay or credit the amount of the reimbursement to the supplier.

(4) A supplier shall not submit a reimbursement application more often than four times per calendar month.

12E (1) A supplier shall keep a record of each rebate made to a purchaser under Section 12B, and shall promptly give copies of the supplier's rebate records to the Minister on request.

(2) A record of a rebate must be kept for seventy-two months following the date of the rebate.

12F (1) Where the amount of a reimbursement made by the Minister to a supplier under Section 12D is greater than the amount of the rebate for which the reimbursement was sought, the supplier shall pay to the Minister, or the Minister may deduct from any reimbursement of rebates subsequently to be made to the supplier, an amount equal to the difference between the reimbursement and the rebate.

(2) A supplier shall pay to the Minister an amount equal to any portion of a reimbursement made by the Minister to the supplier that is subsequently recovered by the supplier from the Receiver General under Section 231 of the Excise Tax Act (Canada).

12G The moneys required for the purpose of this Part shall be paid out of moneys appropriated for that purpose by the Legislature.

This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2007 Crown in right of Nova Scotia. Created November 26, 2007. Send comments to legc.office@novascotia.ca.

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