Rice Harvesting Boat (Provincial Sales Tax) Remission Regulations, F-13.4 Reg 45

1 THE RICE HARVESTING BOAT (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 45 The Rice Harvesting Boat (Provincial Sales Tax) Remission Regulations being Chapter F-13.4 Reg 45 (effective May 18, 2023). 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 THE RICE HARVESTING BOAT F-13.4 REG 45 (PROVINCIAL SALES TAX) REMISSION Table of Contents 1 Title 2 Definitions and interpretation 3 Remission 4 Application for remission 5 Payment of remission 6 Overpayment 7 Coming into force 3 THE RICE HARVESTING BOAT (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 45 CHAPTER F‑13.4 REG 45 The Financial Administration Act, 1993 Title 1 These regulations may be cited as The Rice Harvesting Boat (Provincial Sales Tax) Remission Regulations. Definitions and interpretation 2(1) In these regulations: “Act” means The Provincial Sales Tax Act; “eligible rice harvesting boat” means a boat that is equipped with attachments specifically designed for the purpose of harvesting rice, but does not include: (a) a boat trailer; and (b) any other tangible personal property that is not specifically designed for use in harvesting rice; “remission” means a remission of tax pursuant to these regulations. “tax” means the tax payable pursuant to the Act. (2) The definitions set out in the Act and the regulations made pursuant to the Act apply for the purposes of these regulations. 26 May 2023 c F-13.4 Reg 45 s2. Remission 3 Subject to section 4, every purchaser is granted a remission of the full amount of tax on eligible rice harvesting boats purchased at a retail sale by the purchaser during the period commencing on April 1, 2019 and ending on March 31, 2023. 26 May 2023 c F-13.4 Reg 45 s3. Application for remission 4(1) A purchaser who wishes to claim a remission pursuant to section 3 shall: (a) apply to the minister: (i) within 4 years after the date on which the purchaser paid the tax; and (ii) in a form satisfactory to the minister; and (b) provide the minister with information to establish to the minister’s satisfaction: (i) that the purchaser is entitled to the remission; and (ii) the amount of the remission. 4 THE RICE HARVESTING BOAT F-13.4 REG 45 (PROVINCIAL SALES TAX) REMISSION (2) Without limiting the generality of clause (1)(b), the purchaser must satisfy the minister that, with respect to the primary farming activity for which the eligible rice harvesting boat was purchased, the purchaser holds: (a) a farm exemption certificate; and (b) a valid wild rice licence or wild rice permit issued pursuant to The Crown Resource Land Regulations, 2019 or a predecessor of those regulations. 26 May 2023 c F-13.4 Reg 45 s4. Payment of remission 5 If the minister grants a remission pursuant to section 3, the minister shall pay the amount of the remission to the purchaser. 26 May 2023 c F-13.4 Reg 45 s5. Overpayment 6(1) The minister may declare any or all remissions granted to a purchaser pursuant to these regulations to be an overpayment if, in the minister’s opinion, the purchaser: (a) 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) 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) has failed to comply with these regulations. (2) 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 in right of Saskatchewan and may be recovered from the purchaser in any manner authorized pursuant to The Financial Administration Act, 1993, The Revenue and Financial Services Act or in any other manner authorized by law. 26 May 2023 c F-13.4 Reg 45 s6. Coming into force 7 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 26 May 2023 c F-13.4 Reg 45 s7. REGINA, SASKATCHEWAN Printed by the authority of THE KING’S PRINTER Copyright©2023