Bill 154 explained in plain English
Retail Sales Tax Amendment Act (HST Rebate for Home Heating), 2013
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 40th Parliament, 2nd Session. Representative vote breakdowns appear when the Assembly publishes an Ayes and Nays page for the bill.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
This bill amends the Retail Sales Tax Act to allow for an HST rebate on certain home heating costs, subject to an agreement with Canada and specific regulations.
This bill, the Retail Sales Tax Amendment Act (HST Rebate for Home Heating), 2013, proposes to amend the Retail Sales Tax Act to allow for a rebate of the Ontario portion of the Harmonized Sales Tax (HST) on specific home heating expenses. This rebate would apply to eligible home heating energy sources, equipment, and services. The ability for suppliers to offer these rebates at the point of sale, or for purchasers to apply to the Federal Minister for a rebate if the supplier doesn't provide it, is conditional on an amendment to the tax coordination agreement between Ontario and Canada. The Lieutenant Governor in Council would be authorized to make regulations to define what qualifies for the rebate and to address any transitional matters.
- Amends the Retail Sales Tax Act to provide for a rebate of the Ontario portion of the HST on home heating expenses.
- Specifies that the rebate can apply to home heating energy sources, equipment, and services.
- Allows suppliers to provide these rebates at the point of sale.
- Allows purchasers to apply to the Federal Minister for the rebate if a supplier does not provide it.
- Makes the application of this section conditional on an amendment to the Comprehensive Integrated Tax Coordination Agreement between Ontario and Canada.
- Authorizes the Lieutenant Governor in Council to make regulations to prescribe eligible items and to set rules for determining rebate amounts and transitional matters.
- Purchasers of home heating energy sources, equipment, and services in Ontario.
- Suppliers of home heating energy sources, equipment, and services in Ontario.
- The Federal Minister (in relation to processing rebate applications if suppliers do not provide them).
- The Lieutenant Governor in Council (in relation to making regulations).
- Suppliers have the option to provide rebates at the point of sale.
- Purchasers have the right to apply for a rebate from the Federal Minister if a supplier does not provide it.
- The Lieutenant Governor in Council has the authority to make regulations.
- The Act comes into force on a day to be named by proclamation of the Lieutenant Governor.
- Potential rebate of the Ontario portion of HST for eligible home heating expenses.
- The bill states that subsections 51 (6), (7), (8), (9) and (10) of the Retail Sales Tax Act apply with necessary modifications to payments or credits authorized under this new section, which may include penalty provisions within those subsections, though these are not detailed in the provided text.
- The specific home heating energy sources, equipment, and services eligible for the rebate are not defined in the bill but will be prescribed by regulations.
- The bill only applies if the Comprehensive Integrated Tax Coordination Agreement between Ontario and Canada is amended.
- The exact amount of the rebate depends on regulations and the tax payable under the Federal Act.
- The bill does not specify when the necessary amendment to the Comprehensive Integrated Tax Coordination Agreement will occur or when the Lieutenant Governor in Council will make regulations.
Adds a new section (51.0.1) to allow for point-of-sale rebates on the Ontario portion of HST for specific home heating expenses.
Source: Section 1
This bill's provisions for HST rebates on home heating costs will only come into effect if this agreement is amended to permit these payments and credits.
Source: Section 51.0.1 (2)
Defines 'Federal Act' and references subsection 165 (2) of the Federal Act for the calculation of tax for which a rebate may be provided.
Source: Section 51.0.1 (1) and (7)(b) and (c)
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
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Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
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Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced