Farm Produce (Provincial Sales Tax – Storage Buildings, Related Equipment and Containers) Remission Regulations, F-13.4 Reg 46

FARM PRODUCE (PROVINCIAL SALES TAX – 1 STORAGE BUILDINGS, RELATED EQUIPMENT AND CONTAINERS) REMISSION F-13.4 REG 46 The Farm Produce (Provincial Sales Tax – Storage Buildings, Related Equipment and Containers) Remission Regulations being Chapter F-13.4 Reg 46 (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 FARM PRODUCE (PROVINCIAL SALES TAX – STORAGE BUILDINGS, RELATED EQUIPMENT F-13.4 REG 46 AND CONTAINERS) REMISSION Table of Contents 1 Title 2 Definitions and interpretation 3 Remission 4 Receipts 5 Approval of remission 6 Overpayment 7 Coming into force FARM PRODUCE (PROVINCIAL SALES TAX – 3 STORAGE BUILDINGS, RELATED EQUIPMENT AND CONTAINERS) REMISSION F-13.4 REG 46 CHAPTER F‑13.4 REG 46 The Financial Administration Act, 1993 Title 1 These regulations may be cited as The Farm Produce (Provincial Sales Tax – Storage Buildings, Related Equipment and Containers) Remission Regulations. Definitions and interpretation 2(1) In these regulations: “Act” means The Provincial Sales Tax Act; “constructs or expands”, with respect to a produce storage building, includes the repurposing of a building that was not initially designed, equipped and used for the on‑farm storage of produce; “eligible applicant” means a farmer or primary producer who: (a) does all or any of the following: (i) constructs or expands, or causes to be constructed or expanded, a produce storage building; (ii) installs or causes to be installed related equipment in the farmer’s or primary producer’s produce storage building; (iii) purchases produce storage containers for use in the handling and storage of produce; and (b) with respect to subclauses (a)(i) and (ii), is or was the owner of the produce storage building at the time the construction or expansion of that produce storage building took place or the related equipment was installed; “produce” means fruit or vegetables that have been harvested on a farm for commercial sale; “produce storage building” means a building designed, equipped and used, or repurposed, equipped and used, for the on‑farm storage of produce, and includes: (a) a prefabricated produce storage building package; (b) a produce storage building purchased on a supply‑and‑install basis; (c) on‑farm trenching services provided to a farmer or primary producer for the purpose of electrifying the produce storage building; and (d) any repairs to the portion of the produce storage building that is used solely for the purpose of storage of produce; 4 FARM PRODUCE (PROVINCIAL SALES TAX – STORAGE BUILDINGS, RELATED EQUIPMENT F-13.4 REG 46 AND CONTAINERS) REMISSION but does not include: (e) concrete, rebar and other materials used to construct the foundation and floor and the labour costs associated with that construction; (f) services used in the demolition of existing structures and the preparation of the site of the produce storage building; (g) lumber, paint, insulation, electrical and plumbing supplies and like materials that are purchased directly by the farmer or primary producer to construct the produce storage building; and (h) any portion of the produce storage building not used for storing produce; “produce storage container” means a storage container used for the on‑farm storage of produce; “related equipment” means tangible personal property that: (a) is permanently affixed to the produce storage building; and (b) is necessary to control the atmosphere, including the temperature and humidity, of the produce storage building; and includes the installation of and any repairs to the related equipment; “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 46 s2. Remission 3(1) Every eligible applicant who purchases and pays tax on the purchase of all or any of the following is eligible to apply for a remission of that tax pursuant to this section: (a) a produce storage building or related equipment that is purchased on or after April 1, 2019; (b) produce storage containers that are purchased during the period commencing April 1, 2019 and ending on March 31, 2023. (2) An eligible applicant who wishes to claim a remission shall apply to the minister: (a) within 4 years after the date on which the eligible applicant paid the tax; and (b) in a form satisfactory to the minister. (3) An eligible applicant shall forward, along with the application mentioned in subsection (2): (a) receipts, in a form satisfactory to the minister, with respect to the produce storage building, related equipment and produce storage containers, as the case may be; and FARM PRODUCE (PROVINCIAL SALES TAX – 5 STORAGE BUILDINGS, RELATED EQUIPMENT AND CONTAINERS) REMISSION F-13.4 REG 46 (b) with respect to the produce storage building and related equipment, a declaration, in a form satisfactory to the minister, that: (i) the eligible applicant owns or, at the relevant time, owned the produce storage building for which a remission is claimed; (ii) all related equipment for which a remission is claimed was installed in or on the eligible applicant’s produce storage building; and (iii) the produce storage building mentioned in subclause (i) and the related equipment mentioned in subclause (ii), as the case may be, are used in the primary farming activity of storing produce. (4) At the time the application is made or at any subsequent time, the minister may require an eligible applicant to provide the minister with any additional information that the minister may reasonably require to evaluate the application or to determine that the conditions under which a remission is granted have been complied with. (5) If the minister requires additional information pursuant to subsection (4), the eligible applicant shall provide that information within the time specified by the minister. (6) At the request of the minister, the eligible applicant shall allow the minister to inspect the eligible applicant’s produce storage building, any related equipment and produce storage containers for which a remission is claimed. (7) No eligible applicant 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 May 2023 c F-13.4 Reg 46 s3. Receipts 4 The receipts mentioned in clause 3(3)(a) must, as the case may be: (a) show the date of: (i) purchase, construction or expansion of the produce storage building or of any repairs made to the produce storage building; (ii) purchase of the related equipment or of any repairs made to the related equipment; or (iii) purchase of the produce storage containers; (b) show the kind and amount of: (i) related equipment installed in or on the produce storage building; or (ii) produce storage containers; (c) show the value of the purchase described in subclause (a)(i), (ii) or (iii); and (d) show the amount of tax that was paid with respect to the purchase described in subclause (a)(i), (ii) or (iii). 26 May 2023 c F-13.4 Reg 46 s4. 6 FARM PRODUCE (PROVINCIAL SALES TAX – STORAGE BUILDINGS, RELATED EQUIPMENT F-13.4 REG 46 AND CONTAINERS) REMISSION Approval of remission 5 If the minister has received an application from an eligible applicant and is satisfied that the eligible applicant has complied with these regulations, the minister may grant a remission to the eligible applicant in the amount equal to the total amount of tax paid on the eligible applicant’s purchase of a produce storage building, any related equipment and produce storage containers. 26 May 2023 c F-13.4 Reg 46 s5. Overpayment 6(1) The minister may declare any or all remissions granted to an applicant pursuant to these regulations to be an overpayment if, in the minister’s opinion, the applicant: (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 46 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 46 s7. REGINA, SASKATCHEWAN Printed by the authority of THE KING’S PRINTER Copyright©2023