PST Information Notice, May 2003
As announced in the 2007 Ontario Budget, the rebate has been extended for qualifying alternative energy systems that are purchased and installed in residential premises, including multi-residential buildings, before January 1, 2010. Please see RST Information Notice, Highlights from the 2007 Ontario Budget - Retail Sales Tax Act
for further details.
About this Notice
This Notice explains how you can receive a rebate of Retail Sales Tax (RST) paid on the purchase of a new solar energy system installed into a residential premises, including a multi-residential building, or on any expansion or upgrade to an existing solar energy system.
Background
As part of the Electricity Pricing, Conservation and Supply Act, 2002, the Ontario government introduced the rebate for RST paid on the purchase of a new solar energy system installed into a residential premises, including a multi-residential building, or on any expansion or upgrade to an existing solar energy system.
Qualifying Criteria
For purposes of the rebate, a solar energy system includes:
- a solar photovoltaic system that converts solar energy into electricity, or
- a solar thermal system that converts energy into heat.
A solar photovoltaic system includes:
- the solar photovoltaic collector panels, wiring, controllers and devices that convert direct current into alternate current, and
- the first battery used to store the energy produced by the system.
A solar thermal system includes:
- the solar thermal collector panels, wiring, pumps, tubing, heat exchangers and insulated energy storage tanks.
In addition, any components purchased to expand or upgrade an existing solar photovoltaic or solar thermal system qualify for the rebate.
A solar energy system or the components to expand or upgrade an existing solar energy system must be purchased and incorporated into a residential premises or multi-residential building on or after November 26, 2002 and on or before November 25, 2007.
Who can Claim the Rebate?
The rebate may be claimed by the owner of a residential premises or a multi-residential building (owner) who purchases and installs a new solar energy system, or expands or upgrades an existing system.
Source:
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