Hotel Room Tax Act

1  Subject to section 3, authorization is given for the remission of an amount paid to the government by an operator under the Hotel Room Tax Act as a remittance of tax collected under that Act, if the operator has provided a refund of that amount under section 16, 17 or 18 of the Hotel Room Tax Regulation.

 Social Service Tax Act

2  Subject to section 3, authorization is given for the remission of an amount paid to the government by a vendor or lessor under the Social Service Tax Act as a remittance of tax collected under that Act, if the vendor or lessor has provided a refund of that amount under section 84 of that Act or section 23.1, 23.2 or 23.3 of the Social Service Tax Act Regulations.

 Conditions

3  (1)  A remission under section 1 or 2 is subject to the following conditions:

(a) a claim for a remission must be made,

(i)  in relation to a refund under section 84 of the Social Service Tax Act, before January 1, 2011,

(ii)  in relation to a refund under section 16 or 17 of the Hotel Room Tax Regulation or section 23.1 or 23.2 of the Social Service Tax Act Regulations, before March 1, 2011, and

(iii)  in relation to a refund under section 18 of the Hotel Room Tax Regulation or section 23.3 of the Social Service Tax Act Regulations, before September 1, 2011;

(b) the claim for a remission must be signed by the operator, vendor or lessor who provided the refund in relation to which the remission is claimed;

(c) the claim for a remission must not be for an amount of less than $10.

(2)  For the purposes of subsection (1) (b), if the operator, vendor or lessor is a corporation, the claim must be signed by a director or authorized employee of the corporation.