BILL NO. 101
2nd Session, 61st General Assembly
59 Elizabeth II, 2010
Private Member's Bill
Sales Tax Act
Harold Theriault, Jr
First Reading: November 19, 2010
This Bill provides a rebate of the Provincially designated portion of the Goods and Services Tax in respect of funerals.
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:
FUNERAL EXPENSES REBATE
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 to the purchaser.
(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 apply to the Minister in accordance with Section 12C for payment of that amount.
12C (1) A person who purchases a funeral may 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.
(3) On receipt of a purchaser's rebate application under this Section, the Minister may, subject to Section 12G, on behalf of Her Majesty in right of the Province, pay or credit the amount of the rebate to the purchaser.
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).
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