s. 1
— Definitions
s. 1(1)
In this regulation:
s. 1(1)
— Act
Act means the Provincial Sales Tax Act;
s. 1(1)
— specified delivery charge
specified delivery charge means a standby or waiting time charge included by section 10 (2) (g) of the Act in the purchase price of ready-mixed concrete.
s. 1(2)
The definitions in section 1 of the Act apply to this regulation.
s. 2
— Remission of penalty
Authorization is given for the remission of a penalty under section 203 (1) of the Act imposed on a collector who has not levied tax on the portion of the purchase price of ready-mixed concrete that is a specified delivery charge, if the sale occurred on or after April 1, 2013 and on or before October 14, 2022.