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Acts and Regulations

2006-30 - Existing Homes Energy Efficiency Upgrades HST Rebate

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NEW BRUNSWICK

REGULATION 2006-30

under the

Harmonized Sales Tax Act

(O.C. 2006-138)

Filed May 1, 2006

Under section 13 of the Harmonized Sales Tax Act, the Lieutenant-Governor in Council makes the following Regulation:

Repealed: 2013-26

Citation

1This Regulation may be cited as the Existing Homes Energy Efficiency Upgrades HST Rebate Regulation - Harmonized Sales Tax Act.

Definitions

2The following definitions apply in this Regulation.

“Act” means the Harmonized Sales Tax Act. (Loi)

“energy advisor” means an energy advisor approved by the Energy Efficiency and Conservation Agency of New Brunswick. (conseiller en énergie)

“federal program” means the EnerGuide for Houses Retrofit Incentive sponsored by the Department of Natural Resources of Canada. (programme fédéral)

“home” means a dwelling that is owned by an owner, is located in the Province and meets the criteria under the federal program. (habitation)

“owner” , in respect of a home, means an owner who meets the criteria under the federal program. (propriétaire)

“property” means property as defined in subsection 123(1) of the Excise Tax Act (Canada). (bien)

“qualifying upgrades” means improvements that are recommended in an evaluation made by an energy advisor to upgrade the energy efficiency of a home. (améliorations admissibles)

“registrant” means a registrant as defined in subsection 123(1) of the Excise Tax Act (Canada). (inscrit)

“service” means a service as defined in subsection 123(1) of the Excise Tax Act (Canada). (service)

Qualifying upgrades

3A supply made in the Province of property or services or both for qualifying upgrades made to a home is prescribed as a supply for the purposes of subsections 12(1) and (2) of the Act if the property is purchased from a registrant or registrants and the services are performed by a registrant or registrants.

Amount of payment

4(1)Subject to subsections (2) and (3), the amount of a payment under subsection 12(1) of the Act with respect to a supply referred to in section 3 is determined as follows:

15% (A - B)

where

A = the cost to the owner of the property and services for qualifying upgrades made to his or her home, excluding the tax paid under Part IX of the Excise Tax Act (Canada);

B = the amount of the grant paid to the owner under the federal program in respect of the same home.

4(2)Where a home is owned by more than one person at the same time, only one of the owners is entitled to a payment referred to in subsection (1).

4(3)The maximum payment under subsection (1) is $1,500 per home per owner.

Payment not assignable

5A payment with respect to a supply referred to in section 3 is not assignable.

Application

6(1)An owner of a home may apply for a payment with respect to a supply referred to in section 3 on a form provided by the Minister of Energy and Mines and the application shall be accompanied by the information required on the form.

6(2)An owner of a home may not apply under subsection (1) unless

(a) on or after September 9, 2005, an application in respect of the same home has been made under the federal program on behalf of the same owner, and

(b) all of the requirements under the federal program have been met.

2012, c.52, s.25

Commencement

7This Regulation shall be deemed to have come into force on September 9, 2005.

N.B. This Regulation is consolidated to March 27, 2013.