Bill 109 explained in plain English
Jennifer's Law (Retail Sales Tax Amendment Act Respecting HST Rebates for Medical Supplies), 2019
Ontario legislature bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Legislative Assembly of Ontario snapshot for 42nd 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 introduces an HST rebate for certain medical supplies in Ontario, provided the necessary agreements with the federal government are in place.
Bill 109, also known as Jennifer's Law, amends the Retail Sales Tax Act to create a rebate for the Ontario portion of the Harmonized Sales Tax (HST) on specific medical supplies. This rebate can be provided by the supplier at the point of sale. If not provided by the supplier, the purchaser can apply to the Federal Minister for the rebate. The bill specifies certain medical supplies, such as wigs for hair loss due to medical reasons, saliva substitutes, wound care supplies, and batteries for medical devices, that are eligible for this rebate. The Lieutenant Governor in Council can also prescribe additional medical supplies through regulations. The implementation of this rebate is conditional on an amendment to the tax coordination agreement between Ontario and Canada.
- Amends the Retail Sales Tax Act to allow for rebates on the Ontario portion of HST for specific medical supplies.
- Establishes that the rebate can be provided by the supplier at the point of sale.
- Allows purchasers to apply to the Federal Minister for the rebate if the supplier does not provide it.
- Specifies that the rebate applies only if the agreement between Ontario and Canada regarding tax coordination is amended accordingly.
- Lists specific medical supplies eligible for the rebate, including certain wigs, saliva substitutes, wound care supplies, and batteries for medical supplies.
- Grants the Lieutenant Governor in Council the authority to make regulations prescribing additional medical supplies for the rebate and rules for determining the rebate amount.
- Purchasers of specific medical supplies in Ontario.
- Suppliers of specific medical supplies in Ontario.
- The Federal Minister (responsible for administering payments or credits related to the rebate if not provided by the supplier).
- The Lieutenant Governor in Council (authorized to make regulations).
- Suppliers have the option to provide the HST rebate at the point of sale for eligible medical supplies.
- Purchasers have the right to apply for the rebate from the Federal Minister if the supplier does not provide it.
- The Federal Minister has the authority to pay or credit the rebate amount to the purchaser.
- The Lieutenant Governor in Council has the authority to make regulations concerning the rebate.
- The Act comes into force on a day to be named by proclamation of the Lieutenant Governor.
- Provides for a rebate of the Ontario portion of the Harmonized Sales Tax (HST) on certain medical supplies, potentially reducing the cost for consumers.
- The bill does not specify penalties for non-compliance by suppliers. It outlines a process for purchasers to apply for the rebate from the Federal Minister if it is not provided by the supplier.
- The application of this section is conditional on the amendment of the tax coordination agreement between Ontario and Canada.
- The Lieutenant Governor in Council may make regulations that prescribe additional medical supplies for the purpose of the rebate.
- The regulations may also prescribe rules for determining the tax payable under the Federal Act for the purposes of the rebate.
Adds a new section (51.0.1) that allows for point-of-sale rebates of the Ontario portion of HST on certain medical supplies.
Source: Section 1
Is referenced for the definition of 'Federal Act' and for the calculation of tax payable in relation to the HST rebate for medical supplies.
Source: Section 51.0.1 (1)
Is referenced for the definitions of 'supplier' and 'supply' in the context of the HST rebate for medical supplies.
Source: Section 51.0.1 (1)
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