AI-assisted research summary: These regulations define “Act” and “eligible diplomat,” and let the Minister refund purchase tax in two rebate situations.
c t ENVIRONMENT TAX ACT GENERAL REGULATIONS PLEASE NOTE This document, prepared by the Legislative Counsel Office, is an office consolidation of this regulation, current to September 26, 2015. It is intended for information and reference purposes only. This document is not the official version of these regulations. The regulations and the amendments printed in the Royal Gazette should be consulted on the Prince Edward Island Government web site to determine the authoritative text of these regulations. For more information concerning the history of these regulations, please see the Table of Regulations on the Prince Edward Island Government web site (www.princeedwardisland.ca). If you find any errors or omissions in this consolidation, please contact: Legislative Counsel Office Tel: (902) 368-4292 Email: legislation@gov.pe.ca Environment Tax Act General Regulations Section 1 c ENVIRONMENT TAX ACT Chapter E-8.3 GENERAL REGULATIONS Pursuant to section 3 of the Environment Tax Act R.S.P.E.I. 1988, Cap. E-8.3, Council made the following regulations: 1. Definitions In these regulations, (a) “Act” means the Environment Tax Act R.S.P.E.I. 1988, Cap. E-8.3; (b) “eligible diplomat” means a diplomat who, pursuant to an international agreement, is not subject to Canadian taxes during his or her service in Canada. (EC546/15) 2. Rebate of tax – use outside province Where a motor vehicle registered or required to be registered under the Highway Traffic Act R.S.P.E.I. 1988, Cap. H-5, (a) is sold within the province; and (b) is taken out of the province within 30 days after the date of the sale, the Minister, on application in the form approved by the Minister and receipt of satisfactory evidence that the motor vehicle is to be used outside the province, may refund to the purchaser the tax paid under the Act at the time of purchase. (EC546/15) 3. Rebate of tax – eligible diplomat, etc. Where a purchaser is an eligible diplomat or the spouse or a family member of an eligible diplomat, the Minister, on application in the form approved by the Minister and receipt of satisfactory evidence of the purchaser’s status, may refund to the purchaser the tax paid under the Act at the time of purchase. (EC546/15) c t Updated September 26, 2015 Page 3