Definitions

1   (1) In this regulation:

"Act" means the Provincial Sales Tax Act;

"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.

(2) The definitions in section 1 of the Act apply to this regulation.

Remission of penalty

2   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.