Bill 76 explained in plain English
Natural Gas Superhighway Act, 2016
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
This bill encourages the purchase of natural gas vehicles by potentially adjusting weight limits for such vehicles and providing a tax credit for their purchase.
Bill 76, the Natural Gas Superhighway Act, 2015, aims to encourage the purchase of vehicles that use natural gas as fuel. It proposes to amend the Highway Traffic Act to allow for regulations regarding weight limits for vehicles using liquefied natural gas. It also amends the Taxation Act, 2007, to create a non-refundable tax credit for taxpayers who purchase qualifying natural gas vehicles. The credit would be equal to half of the Ontario portion of the Harmonized Sales Tax (HST) paid on the vehicle.
- Amends the Highway Traffic Act to allow the Lieutenant Governor in Council to make regulations prescribing different weight limits for vehicles that use liquefied natural gas as fuel.
- Requires the Minister of Transportation to table an annual progress report in the Legislative Assembly until such regulations are made.
- Amends the Taxation Act, 2007, to provide for a non-refundable tax credit for taxpayers who purchase qualifying vehicles that use natural gas as fuel.
- Specifies that the tax credit is equal to half of the Ontario portion of the HST paid by the taxpayer for the vehicle.
- States that the HST on the vehicle must be paid within a period of seven taxation years, beginning with the first taxation year that ends after the bill receives Royal Assent.
- Allows any unused tax credits in a taxation year to be carried forward and deducted in the following five years.
- Includes provisions for partnerships to claim the tax credit.
- States that the tax credit provisions will only apply if the federal government agrees to necessary amendments to the collection agreement to allow the Canada Revenue Agency to administer the credit.
- Establishes the short title of the Act as the Natural Gas Superhighway Act, 2015.
- Taxpayers who purchase qualifying vehicles that use natural gas as fuel.
- Partnerships that purchase qualifying vehicles that use natural gas as fuel.
- The Minister of Transportation.
- The Lieutenant Governor in Council.
- The Minister of Finance.
- The federal government (Canada Revenue Agency).
- Taxpayers have the right to deduct a tax credit from their otherwise payable tax under the Taxation Act, 2007, for purchasing qualifying natural gas vehicles.
- The Minister of Transportation has the obligation to table an annual progress report in the Legislative Assembly if no regulations are made regarding weight limits for liquefied natural gas vehicles.
- The Act comes into force on the day it receives Royal Assent.
- Tax credits apply to taxation years ending after this section comes into force.
- HST on the vehicle must be paid in or after the first taxation year ending after this section comes into force but before the end of the seventh taxation year after this section comes into force.
- Creates a non-refundable tax credit for the purchase of qualifying natural gas vehicles, equal to half of the Ontario portion of the HST paid.
- Unused tax credits can be carried forward for up to five years.
- The application of the tax credit is conditional on the federal Minister agreeing to make necessary amendments to the collection agreement to authorize the Canada Revenue Agency to administer the credit.
- The specific types or classes of vehicles that do not qualify for the tax credit will be prescribed by the Minister of Finance.
- The bill does not specify the exact date it will receive Royal Assent, only that it comes into force on that day.
Adds a new section that enables the Lieutenant Governor in Council to create regulations for weight limits for vehicles using liquefied natural gas, and requires the Minister of Transportation to report annually on progress until regulations are made.
Source: Section 1
Adds a new Part to provide a non-refundable tax credit for the purchase of qualifying natural gas vehicles, equal to half of the Ontario portion of the HST paid. It also outlines rules for eligible expenditures, carry-forward provisions, and partnership claims.
Source: Section 2
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