Government Service Organizations (Provincial Sales Tax) Remission Regulations, F-13.4 Reg 44

1 GOVERNMENT SERVICE ORGANIZATIONS (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 44 The Government Service Organizations (Provincial Sales Tax) Remission Regulations being Chapter F-13.4 Reg 44 (effective March 25, 2021) as amended by Saskatchewan Regulation 38/2025. NOTE: This consolidation is not official. Amendments have been incorporated for convenience of reference and the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. In order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation. 2 GOVERNMENT SERVICE ORGANIZATIONS F-13.4 REG 44 (PROVINCIAL SALES TAX) REMISSION Table of Contents 1 Title 2 Definitions 3 Remission 4 Application 5 Approval of application 6 Overpayment 7 Coming into force Appendix SCHEDULE 1 3 GOVERNMENT SERVICE ORGANIZATIONS (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 44 CHAPTER F-13.4 REG 44 The Financial Administration Act, 1993 Title 1 These regulations may be cited as The Government Service Organizations (Provincial Sales Tax) Remission Regulations. Definitions 2 In these regulations: “Act” means The Provincial Sales Tax Act; “government service organization” means an organization set out in Schedule 1 or Schedule 2 of the Appendix; “tangible capital asset” means, with respect to a government service organization, an asset that is or will be recorded as a capital asset in the government service organization’s audited financial statements; “tax” means the tax paid or payable pursuant to the Act on the purchase of a tangible capital asset. 26 Mar 2021 c F-13.4 Reg 44 s2; 6 Jne 2025 SR 38/2025 s3. Remission 3(1) Every government service organization set out in Schedule 1 of the Appendix is granted, in accordance with these regulations, a remission of tax commencing on April 1, 2021. (2) Every government service organization set out in Schedule 2 of the Appendix is granted, in accordance with these regulations, a remission of tax commencing on April 1, 2025. 26 Mar 2021 c F-13.4 Reg 44 s3; 6 Jne 2025 SR 38/2025 s4. Application 4(1) Every government service organization that wishes to obtain a remission of tax granted pursuant to section 3 shall apply to the minister in a form and manner satisfactory to the minister. (2) An application mentioned in subsection (1) must be submitted to the minister at least once per fiscal year, no later than March 31. (3) Together with an application pursuant to this section, the government service organization must provide the minister with evidence to establish to the minister’s satisfaction the amount of the remission of tax. (4) At the time the application is made or at any subsequent time, the minister may require a government service organization to supply the minister with any additional information that the minister may reasonably require to evaluate the application or to determine whether a remission of tax is payable. 4 GOVERNMENT SERVICE ORGANIZATIONS F-13.4 REG 44 (PROVINCIAL SALES TAX) REMISSION (5) If the minister requires additional information pursuant to subsection (4), the government service organization shall provide that information within the time specified by the minister. (6) No government service organization shall provide any false or misleading information to the minister on any application form or in response to any request for information from the minister. 26 Mar 2021 c F-13.4 Reg 44 s4. Approval of application 5(1) Subject to subsection (3), if the minister has received an application from a government service organization and is satisfied that the government service organization has complied with these regulations, the minister shall pay the remission of tax to the government service organization. (2) The amount of the remission of tax that is to be paid pursuant to subsection (1) is the amount of tax that was paid by the government service organization on the purchase, in whole or in part, of a tangible capital asset. (3) If a government service organization is eligible to receive a remission of tax but has an outstanding debt due and owing to the Crown, the minister may: (a) if the debt is equal to or greater than the amount of the remission, apply all of the remission towards the satisfaction of the government service organization’s debt; or (b) if the debt is less than the amount of the remission, apply that portion of the remission that is required to satisfy the government service organization’s debt, and pay any remainder of the remission to the government service organization. 26 Mar 2021 c F-13.4 Reg 44 s5. Overpayment 6(1) The minister may declare any or all remissions of tax granted to a government service organization pursuant to these regulations to be an overpayment if, in the minister’s opinion: (a) the government service organization has knowingly made a false or misleading statement with respect to a material fact on any form or in any information or record provided to the minister pursuant to these regulations; (b) the government service organization has omitted to make a statement to the minister or to provide any information or record to the minister, and that omission results in a statement with respect to a material fact being misleading; or (c) the government service organization has failed to comply with these regulations. (2) A government service organization that has received a remission of tax pursuant to these regulations shall, for the purposes of subsection (1), provide, at the minister’s request and within the period specified by the minister, any information or record that the minister may require. 5 GOVERNMENT SERVICE ORGANIZATIONS (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 44 (3) If the minister declares a remission of tax to be an overpayment, the amount of the overpayment is deemed to be a debt due and owing to the Crown and may be recovered from the government service organization in any manner authorized pursuant to The Financial Administration Act, 1993 or in any other manner authorized by law. 26 Mar 2021 c F-13.4 Reg 44 s6. Coming into force 7 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 26 Mar 2021 c F-13.4 Reg 44 s7. Appendix SCHEDULE 1 [Subsection 3(1)] Board of Education of the Chinook School Division No. 211 of Saskatchewan Board of Education of the Christ the Teacher Roman Catholic Separate School Division No. 212 of Saskatchewan Board of Education of the Creighton School Division No. 111 of Saskatchewan Board of Education of the Good Spirit School Division No. 204 of Saskatchewan Board of Education of the Holy Family Roman Catholic Separate School Division No. 140 of Saskatchewan Board of Education of the Holy Trinity Roman Catholic Separate School Division No. 22 of Saskatchewan Board of Education of the Horizon School Division No. 205 of Saskatchewan Board of Education of the Ile a la Crosse School Division No. 112 of Saskatchewan Board of Education of the Light of Christ Roman Catholic Separate School Division No. 16 of Saskatchewan Board of Education of the Living Sky School Division No. 202 of Saskatchewan Board of Education of the Lloydminster Public School Division No. 99 of Saskatchewan Board of Education of the Lloydminster Roman Catholic Separate School Division No. 89 of Saskatchewan Board of Education of the North East School Division No. 200 of Saskatchewan Board of Education of the Northern Lights School Division No. 113 of Saskatchewan Board of Education of the Northwest School Division No. 203 of Saskatchewan Board of Education of the Prairie South School Division No. 210 of Saskatchewan Board of Education of the Prairie Spirit School Division No. 206 of Saskatchewan Board of Education of the Prairie Valley School Division No. 208 of Saskatchewan Board of Education of the Prince Albert Roman Catholic Separate School Division No. 6 of Saskatchewan 6 GOVERNMENT SERVICE ORGANIZATIONS F-13.4 REG 44 (PROVINCIAL SALES TAX) REMISSION Board of Education of the Regina Roman Catholic Separate School Division No. 81 of Saskatchewan Board of Education of the Regina School Division No. 4 of Saskatchewan Board of Education of the Saskatchewan Rivers School Division No. 119 of Saskatchewan Board of Education of the Saskatoon School Division No. 13 of Saskatchewan Board of Education of the South East Cornerstone School Division No. 209 of Saskatchewan Board of Education of the St. Paul’s Roman Catholic Separate School Division No. 20 of Saskatchewan Board of Education of the Sun West School Division No. 207 of Saskatchewan Conseil Scolaire Fransaskois Saskatchewan Cancer Agency Saskatchewan Health Authority Saskatchewan Public Safety Agency Water Security Agency 26 Mar 2021 c F-13.4 Reg 44; 6 Jne 2025 SR 38/2025 s5. SCHEDULE 2 [Subsection 3(2)] Carlton Trail College eHealth Saskatchewan Global Transportation Hub Authority Great Plains College Innovation Saskatchewan North West College Northlands College Saskatchewan Housing Corporation Saskatchewan Polytechnic Saskatchewan Research Council Southeast College Suncrest College 6 Jne 2025 SR 38/2025 s5. REGINA, SASKATCHEWAN Printed by the authority of THE KING’S PrINTEr Copyright©2025