Bill 63 explained in plain English
Retail Sales Tax Amendment Act (HST Rebate for Home Heating), 2014
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 41st Parliament, 1st 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
Bill 63, the Retail Sales Tax Amendment Act (HST Rebate for Home Heating), 2014, proposes to amend the Retail Sales Tax Act to provide for a rebate of the Ontario portion of HST on home heating costs, subject to amendments to the federal-provincial tax agreement.
This bill, if passed, would amend the Retail Sales Tax Act to allow for a rebate of the Ontario portion of the Harmonized Sales Tax (HST) on home heating. The rebate would apply to home heating energy sources, equipment, and services. The rebate would only be available if the tax agreement between Ontario and Canada is changed to allow for it. The Lieutenant Governor in Council would be able to make regulations to define eligible items and services, and to set rules for calculating the rebate, especially in cases where heating is combined with other uses.
- Introduces a new section to the Retail Sales Tax Act to allow for rebates on the Ontario portion of HST related to home heating.
- Defines terms such as 'home heating energy source', 'home heating equipment', and 'home heating service'.
- Specifies that the rebate is conditional upon the Comprehensive Integrated Tax Coordination Agreement between Ontario and Canada being amended.
- Allows suppliers to provide rebates at the point of sale for eligible home heating expenses.
- Provides a mechanism for purchasers to apply to the Federal Minister for the rebate if a supplier does not provide it.
- Empowers the Lieutenant Governor in Council to create regulations to define eligible items and services, and to establish rules for calculating the rebate.
- Includes provisions for transitional matters to facilitate the implementation of the rebate.
- States that the bill comes into force on a day named by proclamation.
- Purchasers of home heating energy sources, equipment, and services in Ontario.
- Suppliers of home heating energy sources, equipment, and services in Ontario.
- The Government of Ontario (through the Retail Sales Tax Act and the Ministry responsible for its administration).
- The Federal Minister (responsible for administering payments or credits under the Federal Act on behalf of Ontario).
- The Lieutenant Governor in Council (empowered to make regulations).
- Suppliers have the option to provide rebates at the point of sale.
- Purchasers have the right to apply for a rebate if a supplier does not provide it.
- The Federal Minister may pay or credit the rebate to a purchaser on behalf of Ontario.
- The Act comes into force on a date to be named by proclamation of the Lieutenant Governor.
- Potential reduction in provincial tax revenue due to HST rebates on home heating.
- Impacts on the administration of tax collection and rebate processing.
- The bill refers to existing provisions in section 51 of the Retail Sales Tax Act which may include penalties for non-compliance, but specific penalties for this rebate are not detailed in the provided text.
- The availability of the rebate is contingent on amendments to the Comprehensive Integrated Tax Coordination Agreement between Ontario and Canada.
- Specific details regarding what constitutes eligible 'home heating energy sources', 'home heating equipment', and 'home heating services' will be defined by regulations.
- The exact amount of the rebate and the rules for calculating it, especially for mixed-use scenarios, will be determined by regulations.
- The bill does not specify a start date for the rebate, only that it will come into force upon proclamation.
Adds a new section (51.0.1) to allow for HST rebates on home heating costs, conditional on federal-provincial agreement, and allows for regulations to be made.
Source: Section 1
The bill's provisions for HST rebates on home heating will only apply if this agreement between Ontario and Canada is amended to permit these rebates.
Source: Section 51.0.1 (2)
Defines 'Federal Act' and references subsection 165 (2) of this act in relation to the calculation of tax for the rebate.
Source: Section 51.0.1 (1) and (7)(b)
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.
Official textProcess Snapshot
Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
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