Vol. 137, No. 22 — October 22, 2003

EXCISE TAX ACT

P.C. 2003-1557 9 October, 2003

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph (f) (see footnote a)  of the definition "specified person" in subsection 259.1(1) of the Excise Tax Act, and section 277 (see footnote b)  of that Act, hereby makes the annexed Regulations Amending the Federal Book Rebate (GST/HST) Regulations.

REGULATIONS AMENDING THE FEDERAL BOOK REBATE (GST/HST) REGULATIONS

AMENDMENT

1. The schedule to the Federal Book Rebate (GST/HST) Regulations (see footnote 1)  is amended by adding the following in alphabetical order:

Comox Valley Community Adult Literacy and Learning Society

COMING INTO FORCE

2. Section 1 is deemed to have come into force on October 24, 1996.

REGULATORY IMPACT
ANALYSIS STATEMENT

(This statement is not part of the Regulations.)

Description

This amendment to the Federal Book Rebate (GST/HST) Regulations (the Regulations) adds the Comox Valley Community Adult Literacy and Learning Society to the list of charities and qualifying non-profit organizations that are prescribed for purposes of paragraph 259.1(1)(f) of the Excise Tax Act (the Act). The prescription of these organizations entitles them to a 100-percent rebate of the Goods and Services Tax (GST), or the federal portion of the Harmonized Sales Tax (HST), paid on purchases or importations of certain reading materials and audio recordings of printed books. In accordance with the Act, the added organization satisfies the condition that its primary purpose is the promotion of literacy.

The Comox Valley Community Adult Literacy and Learning Society is prescribed retroactive to October 24, 1996, the effective date of the rebate under section 259.1 of the Act.

Alternatives

There is no alternative to amending these Regulations. The Act provides for the prescription by regulation of organizations that are entitled to claim the rebate under section 259.1 of the Act.

Benefits and Costs

This amendment will permit the newly prescribed organization to claim a 100-percent rebate of the GST, or the federal portion of the HST, paid on purchases or importations of certain reading materials and audio recordings of printed books. This organization, like all charities and qualifying non-profit organizations, already receives a 50 percent rebate of the GST/HST paid on inputs used in the course of its exempt activities. Therefore, the incremental fiscal cost of this measure is not significant.

Consultation

The organization affected by this change requested to be included on the list of prescribed entities. It was therefore consulted directly by the Canada Customs and Revenue Agency, which is responsible for the primary review of applications for inclusion on the list.

In addition, the change was pre-published in the Canada Gazette, Part I, on July 26, 2003 and no comments were received.

Compliance and Enforcement

The Act provides the necessary compliance and enforcement mechanisms for these Regulations.

Contacts

Marc Rhéaume
Sales Tax Division
Department of Finance
140 O'Connor Street
Ottawa, Ontario
K1A 0G5
Telephone: (613) 992-6636

Public Service Bodies and Governments Division
Excise and GST/HST Rulings Directorate
Canada Customs and Revenue Agency
Place de Ville, Tower A, 14th Floor
Ottawa, Ontario
K1A 0L5
Telephone: (613) 954-7655

Footnote a 

S.C. 1997, c. 10, s. 69.1(1)

Footnote b 

S.C. 1993, c. 27, s. 125(1)

Footnote 1 

SOR/98-351

NOTICE:
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