New Home Construction Rebate (Provincial Sales Tax) Remission Regulations, F-13.4 Reg 43

1 NEW HOME CONSTRUCTION REBATE (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 43 The New Home Construction Rebate (Provincial Sales Tax) Remission Regulations being Chapter F-13.4 Reg 43 (effective March 25, 2020) as amended by Saskatchewan Regulations 80/2022, 35/2023, 124/2023 and 34/2025. 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 NEW HOME CONSTRUCTION REBATE F-13.4 REG 43 (PROVINCIAL SALES TAX) REMISSION Table of Contents 1 Title 6 No recourse by builder against purchaser after assignment 2 Definitions and Interpretation 7 No remission payable if application not made 3 Remission by specified date 3.1 Remission – possession before April 1, 2026 8 Payment of remission 3.2 Remission – possession on or after April 1, 2026 9 Overpayment 4 Application for remission 9.1 Immunity 5 Eligibility for remission re owner-built homes 10 Coming into force 3 NEW HOME CONSTRUCTION REBATE (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 43 CHAPTER F-13.4 REG 43 The Financial Administration Act, 1993 Title 1 These regulations may be cited as The New Home Construction Rebate (Provincial Sales Tax) Remission Regulations. Definitions and Interpretation 2(1) In these regulations: “Act” means The Provincial Sales Tax Act; “builder” means a contractor who is a builder of a residential building intended for resale but not rental purposes; “mobile home” means a structure, whether ordinarily equipped with wheels or not, that: (a) is designed, constructed or manufactured to be moved from one place to another by being towed or carried; and (b) is used or designed to be used as a permanent residence; and includes a modular home; “modular home” means a home that is constructed from a number of pre-assembled units that are intended for delivery to and assembly at a residential site; “new housing start” means, subject to subsection (3), the beginning of construction work on a residential building, usually when the concrete has been poured for the whole of the footing around the structure or, in the case where a basement is not part of the structure, an equivalent stage; “newly-constructed home” includes, subject to clause (3)(c), any of the following that results from a new housing start: (a) a detached or semi-detached single-unit house; (b) a duplex; (c) a condominium unit; (d) a townhouse; (e) a unit in a cooperative housing corporation; (f) a mobile home; (g) a floating home; 4 NEW HOME CONSTRUCTION REBATE F-13.4 REG 43 (PROVINCIAL SALES TAX) REMISSION “owner-built home” means a newly-constructed home for which an individual has acted as the individual’s own general contractor rather than purchasing the newly-constructed home from a builder; “purchaser” means: (a) a person who purchases from a builder a newly-constructed home that: (i) is the result of a new housing start; and (ii) has not been previously occupied; or (b) in the case of an owner-built home, the individual who has acted as the individual’s own general contractor with respect to the newly- constructed home; “remission” means a remission of tax pursuant to these regulations; “tax” means the tax payable pursuant to the Act, but does not include any tax with respect to the land on which the newly-constructed home is situated; “total price” means: (a) with respect to the purchase of a newly-constructed home, the total contract price before taxes, but does not include: (i) the value of the land on which the newly-constructed home is situated; or (ii) subject to subsection (5), the price of any furniture, furnishings and appliances that accompany the newly-constructed home; or (b) with respect to the purchase of an owner-built home, the total value of the owner-built home before taxes, but does not include: (i) the value of the land on which the owner-built home is situated; or (ii) subject to subsection (6), the price of any furniture, furnishings and appliances that accompany the owner-built home. (2) The definitions set out in the Act and the regulations made pursuant to the Act apply for the purposes of these regulations. (3) The definition of “new housing start” in subsection (1) does not apply to the beginning of construction on any of the following: (a) a personal care home as defined in The Personal Care Homes Act; (b) a special-care home designated pursuant to The Provincial Health Authority Act; (c) a home described in the definition of “newly-constructed home” in subsection (1) that is intended to be a rental unit. (4) For the purposes of these regulations: (a) subject to clause (b) and subsection (4.2), a purchaser is considered to have taken possession of a newly-constructed home if the purchaser: (i) holds, controls or occupies the newly-constructed home; 5 NEW HOME CONSTRUCTION REBATE (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 43 (ii) is responsible for paying the property taxes with respect to the newly-constructed home; and (iii) has the right to alter the land, to control entry or access to the newly-constructed home and to pay insurance premiums with respect to the newly-constructed home; (b) in the case of an owner-built home, a purchaser is considered to have taken possession of the owner-built home if the purchaser: (i) either: (A) occupies the owner-built home during the period commencing on April 1, 2020 and ending on March 31, 2023; (B) has completed the new housing start during the period commencing on April 1, 2020 and ending on March 31, 2023 and occupies the owner-built home on or after April 1, 2023; or (C) has completed the new housing start on or after April 1, 2023 and occupies the owner-built home before April 1, 2026; (ii) is responsible for paying the property taxes with respect to the owner-built home; and (iii) has the right to alter the land, to control entry or access to the owner-built home and to pay insurance premiums with respect to the owner-built home. (4.1) Repealed. 16 May 2025 SR 34/2025 s3. (4.2) For the purposes of these regulations, in the case of an owner-built home, on and after the day on which The New Home Construction Rebate (Provincial Sales Tax) Remission Amendment Regulations, 2025 come into force, a purchaser is considered to have taken possession of the owner-built home if the purchaser has completed the new housing start on or after April 1, 2023 and occupies the owner-built home on or after April 1, 2026. (5) The definition of “total price” in the circumstances described in clause (1)(a) includes appliances only if: (a) they form part of an all-inclusive single consideration and are not stated separately on the invoice or statement provided by the builder; (b) they are of the type of appliances normally provided by the builder for similar newly-constructed homes; and (c) the purchaser did not, according to the agreement with the builder, have the option to take a discount on the total contract price in lieu of the appliances. (6) The definition of “total price” in the circumstances described in clause (1)(b) includes appliances only if those appliances are of a type and value that would normally be provided by a builder for a newly-constructed home of similar value. 3 Apr 2020 c F-13.4 Reg 43 s2; 21 Oct 2022 SR 80/2022 s3; 22 Dec 2023 SR 124/2023 s3; 16 May 2025 SR 34/2025 s3. 6 NEW HOME CONSTRUCTION REBATE F-13.4 REG 43 (PROVINCIAL SALES TAX) REMISSION Remission 3(1) Subject to subsection (2) and section 5, every purchaser is granted a remission as described in subsection (1.1) if that purchaser: (a) takes possession of a newly-constructed home on which tax is payable during the period commencing on April 1, 2020 and ending on March 31, 2023; or (b) signs a contract during the period commencing on April 1, 2020 and ending on March 31, 2023 for the purchase of a newly-constructed home for which the new housing start is completed before April 1, 2023, and takes possession of the newly-constructed home on or after April 1, 2023. (1.1) The remission mentioned in subsection (1) is: (a) if the total price is less than $350,000, an amount equal to 42% of the tax; (b) if the total price is at least $350,000, the positive amount R, if any, calculated in accordance with the following formula: [ ] ($ 45 0, 00 0 — P ) R = x $8,820 $100,000 where P is the total price. (2) The newly-constructed home mentioned in subsection (1) must be used by the purchaser or a relation of the purchaser as the primary residence of the purchaser or the purchaser’s relation. 3 Apr 2020 c F-13.4 Reg 43 s3; 21 Oct 2022 SR 80/2022 s4; 22 Dec 2023 SR 124/2023 s4; 16 May 2025 SR 34/2025 s4. Remission – possession before April 1, 2026 3.1(1) Subject to subsection (3) and section 5, every purchaser is granted a remission as described in subsection (2) if that purchaser: (a) signs a contract for the purchase of a newly-constructed home after March 31, 2023 and takes possession of the newly-constructed home before April 1, 2026; or (b) signs a contract for the purchase of a newly-constructed home before April 1, 2023 for which the new housing start is completed after that date, and takes possession of the newly-constructed home before April 1, 2026. (2) The remission mentioned in subsection (1) is: (a) if the total price is less than $450,000, an amount equal to 42% of the tax; (b) if the total price is at least $450,000, the positive amount R, if any, calculated in accordance with the following formula: [ [ ($550,000 – P) R = x $11,340 $100,000 where P is the total price. 7 NEW HOME CONSTRUCTION REBATE (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 43 (3) The newly-constructed home mentioned in subsection (1) must be used by the purchaser or a relation of the purchaser as the primary residence of the purchaser or the purchaser’s relation. 22 Dec 2023 SR 124/2023 s5; 16 May 2025 SR 34/2025 s5. Remission – possession on or after April 1, 2026 3.2(1) Subject to subsection (3) and section 5, every purchaser is granted a remission as described in subsection (2) if that purchaser: (a) signs a contract for the purchase of a newly-constructed home after March 31, 2023 and takes possession of the newly-constructed home on or after April 1, 2026; or (b) signs a contract for the purchase of a newly-constructed home before April 1, 2023 for which the new housing start is completed after that date, and takes possession of the newly-constructed home on or after April 1, 2026. (2) The remission mentioned in subsection (1) is: (a) if the total price is less than $450,000, an amount equal to 42% of the tax; (b) if the total price is at least $450,000, the positive amount R, if any, calculated in accordance with the following formula: [ [ ($550,000 – P) R = x $11,340 $100,000 where P is the total price. (3) The newly-constructed home mentioned in subsection (1) must be used by the purchaser or a relation of the purchaser as the primary residence of the purchaser or the purchaser’s relation. 16 May 2025 SR 34/2025 s6. Application for remission 4(1) Subject to subsection (2), a purchaser who wishes to obtain a remission pursuant to section 3 shall apply to the minister in a form satisfactory to the minister. (2) An application mentioned in subsection (1) may be made by the builder if the purchaser has assigned the entitlement to the remission to the builder. (3) Repealed. 26 May 2023 SR 35/2023 s3. (3.1) An application pursuant to subsection (1) or (2) must be received by the minister on or before the day that is 4 years after the day on which the purchaser takes possession of the newly-constructed home. (3.2) Subject to subsection (3.3), a purchaser who wishes to obtain a remission pursuant to section 3.1 or 3.2 shall apply to the minister in a form satisfactory to the minister. 8 NEW HOME CONSTRUCTION REBATE F-13.4 REG 43 (PROVINCIAL SALES TAX) REMISSION (3.3) An application mentioned in subsection (3.2) may be made by the builder if the purchaser has assigned the entitlement to the remission to the builder. (3.4) An application pursuant to subsection (3.2) or (3.3) must be received by the minister on or before the day that is 4 years after the day on which the purchaser takes possession of the newly-constructed home. (4) Together with an application pursuant to this section, the purchaser or builder, as the case may be, must provide the minister with evidence to establish to the minister’s satisfaction: (a) that the purchaser or the builder, as the case may be, is entitled to the remission; and (b) the amount of the remission. (5) Without limiting the generality of subsection (4), the purchaser or builder, as the case may be, must provide to the minister a statement or invoice that sets out the portion of the contract price or, if applicable, the value of the owner-built home, that is attributable to the land on which the newly-constructed home is situated. (6) If the builder has taken an assignment of the purchaser’s entitlement to a remission, the builder is deemed to be liable for the payment of tax pursuant to the Act relating to the remission, and The Revenue and Financial Services Act applies, with any necessary modification. 3 Apr 2020 c F-13.4 Reg 43 s4; 21 Oct 2022 SR 80/2022 s5; 26 May 2023 SR 35/2023 s3; 22 Dec 2023 SR 124/2023 s6; 16 May 2025 SR 34/2025 s7. Eligibility for remission re owner-built homes 5 In the case of an owner-built home, in order for the purchaser to be eligible for a remission, the purchaser must have paid the tax, as required, on the construction materials and taxable services related to the construction of the owner-built home. 3 Apr 2020 c F-13.4 Reg 43 s5. No recourse by builder against purchaser after assignment 6 If the builder has taken an assignment of the purchaser’s entitlement to a remission, the builder has no recourse against the purchaser with respect to the application for the remission. 3 Apr 2020 c F-13.4 Reg 43 s6. No remission payable if application not made by specified date 7 Notwithstanding any other provision of these regulations, no remission is payable: (a) in the circumstances set out in section 3 if the purchaser or builder fails to apply to the minister on or before the day that is 4 years after the day on which the purchaser takes possession of the newly-constructed home; or 9 NEW HOME CONSTRUCTION REBATE (PROVINCIAL SALES TAX) REMISSION F-13.4 REG 43 (b) in the circumstances set out in section 3.1 or 3.2, if the purchaser or builder fails to apply to the minister on or before the day that is 4 years after the day on which the purchaser takes possession of the newly-constructed home. 22 Dec 2023 SR 124/2023 s7; 16 May 2025 SR 34/2025 s8. Payment of remission 8(1) If the minister grants a remission pursuant to section 3, 3.1 or 3.2, the minister may: (a) pay the amount of the remission to the purchaser; (b) if the builder has taken an assignment of the entitlement to the remission from the purchaser and in accordance with the builder’s application: (i) pay the amount of the remission to the builder; or (ii) subject to subsection (2), credit the amount of the remission to the builder to the extent that the builder has tax otherwise payable. (2) Subclause (1)(b)(ii) does not apply with respect to a newly-constructed home of which the purchaser takes possession on or after June 1, 2025. 3 Apr 2020 c F-13.4 Reg 43 s8; 22 Dec 2023 SR 124/2023 s8; 16 May 2025 SR 34/2025 s9. Overpayment 9(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 or builder, as the case may be: (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. 3 Apr 2020 c F-13.4 Reg 43 s9. 10 NEW HOME CONSTRUCTION REBATE F-13.4 REG 43 (PROVINCIAL SALES TAX) REMISSION Immunity 9.1(1) No action or proceeding lies or shall be commenced against the Government of Saskatchewan, the minister, the ministry or any officer or employee of the ministry or administrator or agent of the minister, if that person is acting pursuant to the authority of these regulations, for anything in good faith done, caused, permitted or authorized to be done, attempted to be done or omitted to be done, by that person or by any of those persons pursuant to or in the exercise or supposed exercise of any power conferred by these regulations or in the carrying out or supposed carrying out of any duty imposed by these regulations. (2) The decisions or actions of any of the persons mentioned in subsection (1) are final and conclusive and are not reviewable by any court of law or restrained by any injunction, prohibition, mandamus, certiorari or other proceeding whatsoever. 22 Dec 2023 SR 124/2023 s9. Coming into force 10 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 3 Apr 2020 c F-13.4 Reg 43 s10. REGINA, SASKATCHEWAN Printed by the authority of THE KING’S PRINTER Copyright©2025