BILL NO. 166
2nd Session, 62nd General Assembly
65 Elizabeth II, 2016
Private Member's Bill
Sales Tax Act
The Honourable Denise Peterson-Rafuse
First Reading: April 26, 2016
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 12ZA the following heading and Sections:
FUNERAL EXPENSES REBATE
(a) "charges for a funeral" means the total charges for a funeral or memorial service including all charges for embalming, cremation, caskets, urns, the use of a funeral home for visitation or funeral or memorial services, burial plots, burial and staff time but does not include charges for flowers, wreaths or like items;
12ZAB (1) Subject to Section 12ZAG, 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 12ZAC for payment of that amount.
12ZAC (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 charges for the funeral.
(3) On receipt of a purchaser's rebate application under this Section, the Minister may, subject to Section 12ZAG, on behalf of Her Majesty in right of the Province, pay or credit the amount of the rebate to the purchaser.
12ZAF (1) Where the amount of a reimbursement made by the Minister to a supplier under Section 12ZAD 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).
12ZAG The money required for the purpose of this Part shall be paid out of money appropriated for that purpose by the Legislature and, for greater certainty, no rebate may be paid or credited pursuant to this Part until the money is appropriated by the Legislature.
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