Regulation - Minister
Rebates for First Nations in Ontario
Regulation Number(s):
317/10
Instrument Type:
Regulation - Minister
Bill or Act:
Retail Sales Tax Act
Summary of Decision:
Reg 317/10 was filed on August 13, 2010.
Further Information:
Retail Sales Tax Act
Proposal Number:
10-MOF024
Posting Date:
September 2, 2010
Summary of Proposal:
The new Rebates for First Nations in Ontario regulation under the Retail Sales Tax Act implements a point-of-sale rebate for Ontario’s First Nations on qualifying property or services purchased off-reserve on or after September 1, 2010 for the purposes of the Harmonized Sales Tax (HST).
The new regulation provides definitions for an eligible purchaser entitled to a rebate for the Ontario portion of the HST:
• An Indian, band, or the council of the band.
The rebate would apply to the following qualifying property or services:
• Tangible personal property (“TPP”) other than TPP specifically excluded below;
• An agreement for warranty in respect of qualifying TPP;
• An agreement for the maintenance of qualifying TPP;
• A service of installing, assembling, dismantling, adjusting, repairing or maintaining the qualifying TPP; and
• A telecommunication service (including cable television, telephone, internet).
The rebate would not apply to restaurant meals (other than take-out); TPP supplied under an agreement for catering services; electricity, natural gas, or other similar form of energy; gasoline and fuel; liquor, beer, wine and other alcoholic beverages; and tobacco. The following would also not qualify for the rebate: intangible personal property that is not situated on a reserve; real property, transient accommodation and parking not located on a reserve; services that were not taxable under the Retail Sales Tax; and all other services that are not GST/HST relieved to Indians under HST when they are not performed on a reserve.
An eligible purchaser must present sufficient documentation to receive a FN POS rebate, such as a Certificate of Indian Status.
The new regulation provides definitions for an eligible purchaser entitled to a rebate for the Ontario portion of the HST:
• An Indian, band, or the council of the band.
The rebate would apply to the following qualifying property or services:
• Tangible personal property (“TPP”) other than TPP specifically excluded below;
• An agreement for warranty in respect of qualifying TPP;
• An agreement for the maintenance of qualifying TPP;
• A service of installing, assembling, dismantling, adjusting, repairing or maintaining the qualifying TPP; and
• A telecommunication service (including cable television, telephone, internet).
The rebate would not apply to restaurant meals (other than take-out); TPP supplied under an agreement for catering services; electricity, natural gas, or other similar form of energy; gasoline and fuel; liquor, beer, wine and other alcoholic beverages; and tobacco. The following would also not qualify for the rebate: intangible personal property that is not situated on a reserve; real property, transient accommodation and parking not located on a reserve; services that were not taxable under the Retail Sales Tax; and all other services that are not GST/HST relieved to Indians under HST when they are not performed on a reserve.
An eligible purchaser must present sufficient documentation to receive a FN POS rebate, such as a Certificate of Indian Status.
Contact Address:
Ministry of Finance
Clarence Tong
Corporate and Commodity Taxation Branch
2nd Floor, Frost Building North, 95 Grosvenor Street
Toronto, Ontario
M7A 1Z1
Clarence Tong
Corporate and Commodity Taxation Branch
2nd Floor, Frost Building North, 95 Grosvenor Street
Toronto, Ontario
M7A 1Z1
Effective Date:
August 13, 2010
Decision:
Approved