Municipal Water Treatment Filter Membranes (Education and Health Tax) Exemption Regulations, F-13.4 Reg 19
AI-assisted research summary: Municipalities buying eligible water treatment filter membranes can be exempt from the tax, and if they already paid it they can seek a remission.
1 MUNICIPAL WATER TREATMENT FILTER MEMBRANES (EDUCATION AND HEALTH TAX) EXEMPTION F-13.4 REG 19 The Municipal Water Treatment Filter Membranes (Education and Health Tax) Exemption Regulations being Chapter F-13.4 Reg 19 (effective June 3, 1999). 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 MUNICIPAL WATER TREATMENT FILTER MEMBRANES F-13.4 REG 19 (EDUCATION AND HEALTH TAX) EXEMPTION CHAPTER F-13.4 REG 19 The Financial Administration Act, 1993 Title 1 These regulations may be cited as The Municipal Water Treatment Filter Membranes (Education and Health Tax) Exemption Regulations. Interpretation 2 In these regulations: (a) “eligible water treatment facility” means a water treatment facility owned by a municipality that is used to treat drinking water and that uses eligible filter membranes for the purpose of water treatment; (b) “eligible filter membranes” means the filter membranes used in mechanical water treatment technologies, including electrodialysis reversal, reverse osmosis and nano filtration; (c) “tax” means the tax payable pursuant to The Education and Health Tax Act. 11 Jun 99 cF-13.4 Reg 19 s2. Exemption 3(1) Every municipality that purchases eligible filter membranes for use in an eligible water treatment facility is exempt from paying the tax on eligible filter membranes purchased on or after May 1, 1999. (2) Where, notwithstanding subsection (1), a municipality purchases eligible filter membranes and pays the tax on those eligible filter membranes on or after May 1, 1999, a remission of the tax that is equivalent to the exemption set out in subsection (1) is granted to the municipality. 11 Jun 99 cF-13.4 Reg 19 s3. Application 4 A municipality that wishes to claim a remission of tax pursuant to subsection 3(2) shall apply to the minister or the minister’s designate at the time and in the manner specified by the minister or the minister’s designate. 11 Jun 99 cF-13.4 Reg 19 s4. REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER Copyright©1999