RETAIL SALES TAX MEASURES (RST)

Alternative Fuel Vehicle Rebate

Qualifying electric-hybrid light trucks and sport utility vehicles delivered after June 17, 2002 are eligible for the alternative fuel RST rebate of up to $1,000 per vehicle.

Donations of Admission Tickets

Admission tickets donated after June 17, 2002 to registered charities by owners and operators of places of amusement are exempt of RST.

Production Machinery and Equipment RST Exemption

Ready-mixed concrete purchased after June 17, 2002 for on-site use to make integral component parts of production machinery and equipment will qualify for RST exemption.

Computer Software

As announced in last year's Budget the province has been considering improvements in RST rules and definitions for computer software. Consultations have identified potential improvements. These changes will be incorporated into draft legislation which will be posted on the Ministry's web site for industry comment, with the intent of introducing the necessary RST amendments in the legislature this fall. Of particular interest is the fact that the proposed effective date of the amendments is the release date of the draft legislation.

Exempt Food Products

Legislation will be introduced to confirm that exempt food products packaged with taxable premiums may be purchased RST exempt in specified circumstances.

Motor Vehicle Dealers

This fall unspecified RST amendments will be introduced to assist motor vehicle dealers with outstanding retail sales tax accounts.