Strong Recovery Adaptation Rebate Regulations, E-13.1 Reg 26

1 STRONG RECOVERY ADAPTATION REBATE E-13.1 REG 26 The Strong Recovery Adaptation Rebate Regulations being Chapter E-13.1 Reg 26 (effective December 17, 2020). NOTE: This consolidation is not official. Amendments have been incorporated for convenience of reference and the original statutes and regulations should be consulted for all purposes of interpretation and application of the law. In order to preserve the integrity of the original statutes and regulations, errors that may have appeared are reproduced in this consolidation. 2 E-13.1 REG 26 STRONG RECOVERY ADAPTATION REBATE Table of Contents 1 Title 9 Audit 2 Definitions and interpretation 10 Overpayment 3 Program established 11 Minister’s powers re audits and overpayments 4 Application and eligibility 12 Service 5 Time limit for submitting applications 13 Immunity 6 Approval 14 Provision of records 7 Amount of financial assistance 15 Coming into force 8 Program payment 3 STRONG RECOVERY ADAPTATION REBATE E-13.1 REG 26 CHAPTER E-13.1 REG 26 The Executive Government Administration Act Title 1 These regulations may be cited as The Strong Recovery Adaptation Rebate Regulations. Definitions and interpretation 2(1) In these regulations: “applicant” means an eligible small business that applies for financial assistance pursuant to these regulations; “business adaptation investment” means a one-time incremental investment by the applicant to adapt its business model as a result of the COVID-19 pandemic; “eligibility period” means the period commencing on April 1, 2020 and ending on February 28, 2021; “eligible small business” means a small business that meets the criteria set out in subsection 4(2) or (3); “emergency declaration” means the emergency declaration made on March 18, 2020, pursuant to The Emergency Planning Act and renewed from time to time; “minister” means, subject to subsection (4), the Minister of Trade and Export Development; “ministry” means, subject to subsection (4), the ministry over which the minister presides; “participant” means an applicant: (a) to whom the minister provides financial assistance pursuant to subsection 4(3); or (b) whose application has been approved by the minister pursuant to section 6; “permanent establishment” means a permanent establishment as defined in The Income Tax Act, 2000; “program” means the Strong Recovery Adaptation Rebate Program established pursuant to section 3; “record” includes any document or information that is recorded or stored in any medium or by means of any device, including a computer and its hard drive or any electronic media; 4 E-13.1 REG 26 STRONG RECOVERY ADAPTATION REBATE “sales revenue” means the income that a small business derives from all business activities, including from the sale of goods and services; “small business” means, subject to subsection (2): (a) any person or partnership registered pursuant to The Business Names Registration Act; (b) any corporation incorporated, continued or registered pursuant to The Business Corporations Act; or (c) any co-operative incorporated, continued or registered pursuant to The Co‑operatives Act, 1996. (2) The minister may approve a person, partnership, corporation or co-operative as a participant in the program pursuant to section 6 notwithstanding that the person, partnership, corporation or co-operative is not registered pursuant to The Business Names Registration Act, is not incorporated, continued or registered pursuant to The Business Corporations Act or is not incorporated, continued or registered pursuant to The Co‑operatives Act, 1996 if the minister is satisfied that the person, partnership or corporation: (a) carries on business in Saskatchewan; and (b) is otherwise eligible pursuant to these regulations to be approved as a participant. (3) Any person, partnership, corporation or co-operative approved by the minister pursuant to subsection (2) is deemed to be a small business. (4) If the minister enters into an agreement with another member of the Executive Council to administer or enforce a provision of these regulations, then a reference in that provision and in section 13 to: (a) the minister includes that other member of the Executive Council; and (b) the ministry includes the ministry over which that other Member of the Executive Council presides. 24 Dec 2020 c E-13.1 Reg 26 s2. Program established 3 The Strong Recovery Adaptation Rebate Program is established to provide financial assistance to eligible small businesses that have incurred a one-time incremental investment to adapt their businesses to operating during the COVID-19 pandemic. 24 Dec 2020 c E-13.1 Reg 26 s3. Application and eligibility 4(1) An applicant for financial assistance pursuant to these regulations must apply to the minister in a form and manner satisfactory to the minister. (2) An application pursuant to subsection (1) must include evidence satisfactory to the minister of all of the following: (a) the applicant is a small business; (b) the applicant maintains a permanent establishment in Saskatchewan; 5 STRONG RECOVERY ADAPTATION REBATE E-13.1 REG 26 (c) subject to subsection (3), the applicant has experienced a loss of sales revenue equal to at least 30% in each of April, May and 2 other months selected by the applicant from within the eligibility period, as compared to the same months in 2019; (d) subject to subsection (3), the applicant had fewer than 100 employees: (i) for the year before the year in which the emergency declaration was made; or (ii) when averaged for the 3 years before the year in which the emergency declaration was made; (e) the applicant intends to remain in business; (f) the applicant has made a business adaptation investment of $300 or more during the eligibility period. (3) The minister may provide financial assistance to an applicant that has not met the requirement set out in clause (2)(c) or (d) if the minister is satisfied that it is consistent with the purposes of these regulations to provide the financial assistance. 24 Dec 2020 c E-13.1 Reg 26 s4. Time limit for submitting applications 5(1) Subject to subsection (2), an application must be received by the minister on or before March 31, 2021. (2) The minister may consider an application received after the date mentioned in subsection (1) if the minister is satisfied that extenuating circumstances made it unreasonable or impossible for the application to have been received by that date. 24 Dec 2020 c E-13.1 Reg 26 s5. Approval 6(1) If the minister receives an application pursuant to section 4 and is satisfied that the application is complete, that the applicant meets the criteria set out in these regulations and that it is appropriate to do so, the minister may approve the application. (2) If the minister approves an application pursuant to subsection (1), the minister may provide financial assistance to the participant. 24 Dec 2020 c E-13.1 Reg 26 s6. Amount of financial assistance 7(1) Subject to subsections (2) to (6), the amount of financial assistance that the minister may provide is 50% of the total eligible business adaptation investments made by the participant during the eligibility period. (2) For the purpose of the determination of the eligibility of an applicant’s investment as a business adaptation investment with respect to which financial assistance may be provided, the applicant must satisfy the minister that the investment was appropriate and necessary to adapt the applicant’s business model. (3) For the purposes of subsection (2), the minister shall provide guidelines for evaluating the eligibility of an applicant’s investment. 6 E-13.1 REG 26 STRONG RECOVERY ADAPTATION REBATE (4) The minister shall cause the guidelines provided pursuant to subsection (3) to be made public in any manner the minister considers appropriate, including posting them on the ministry’s website. (5) The minimum total business adaptation investment for which the participant may receive financial assistance pursuant to subsection (1) is $300. (6) The maximum amount of financial assistance that a participant may receive pursuant to subsection (1) is $5,000. 24 Dec 2020 c E-13.1 Reg 26 s7. Program payment 8(1) The Minister of Finance may make a program payment to a participant in the amount: (a) recommended by the minister; and (b) authorized by the Minister of Finance. (2) The Minister of Finance may rely on the minister’s approval of the application and the participant’s eligible business adaptation investments for the purposes of certifying pursuant to The Financial Administration Act, 1993 the lawfulness, propriety and accuracy of the program payment and that the participant is eligible for the program payment. (3) With respect to a program payment that is paid to a participant pursuant to these regulations, the participant must comply with every term and condition that may be imposed on the program payment by The Economic and Co‑operative Development Act, The Executive Government Administration Act, these regulations or the minister. 24 Dec 2020 c E-13.1 Reg 26 s8. Audit 9 Every participant who receives financial assistance pursuant to these regulations shall provide, at the minister’s request and within the period specified by the minister, any information or record that the minister may require to audit the participant’s financial affairs. 24 Dec 2020 c E-13.1 Reg 26 s9. Overpayment 10(1) The minister may declare all or any part of a payment made to a participant pursuant to these regulations to be an overpayment if, in the opinion of the minister: (a) the participant has knowingly made a false or misleading statement with respect to a material fact on any form or in any information or record provided to the minister pursuant to these regulations; (b) the participant has omitted to make a statement or to provide any information or record to the minister pursuant to these regulations that results in a statement with respect to a material fact being misleading; or (c) the participant has failed to comply with these regulations. 7 STRONG RECOVERY ADAPTATION REBATE E-13.1 REG 26 (2) If the minister declares a payment to be an overpayment, the amount of the overpayment is deemed to be a debt due and owing to the Crown in right of Saskatchewan and may be recovered from the participant in any manner authorized pursuant to The Financial Administration Act, 1993 or in any other manner authorized by law. 24 Dec 2020 c E-13.1 Reg 26 s10. Minister’s powers re audits and overpayments 11 For the purposes of performing audits and collecting overpayments pursuant to these regulations, the minister may exercise any powers that the Minister of Finance may exercise pursuant to The Revenue and Financial Services Act. 24 Dec 2020 c E-13.1 Reg 26 s11. Service 12(1) Any notice, decision or other document required to be given or served may be served: (a) by personal service; (b) by regular mail or registered mail sent to the person’s last address known to the ministry; or (c) by email sent to an email address provided by the person to the ministry. (2) If service is made by regular mail, the document is deemed to have been served on the fifth day after the date of its mailing. (3) If service is made by registered mail, the document is deemed to have been served on the delivery date shown on the signed post office acknowledgment of receipt. (4) If service is made by email, the document is deemed to have been served at the time it is sent. 24 Dec 2020 c E-13.1 Reg 26 s12. Immunity 13(1) No action or proceeding lies or shall be commenced against the Government of Saskatchewan, the minister, the ministry or any officer or employee of the ministry or administrator or agent of the minister, if that person is acting pursuant to the authority of these regulations, for anything in good faith done, caused, permitted or authorized to be done, attempted to be done or omitted to be done, by that person or by any of those persons pursuant to or in the exercise or supposed exercise of any power conferred by these regulations or in the carrying out or supposed carrying out of any duty imposed by these regulations. (2) The decisions or actions of any of the persons mentioned in subsection (1) are final and conclusive and are not reviewable by any court of law or restrained by any injunction, prohibition, mandamus, certiorari or other proceeding whatsoever. 24 Dec 2020 c E-13.1 Reg 26 s13. 8 E-13.1 REG 26 STRONG RECOVERY ADAPTATION REBATE Provision of records 14(1) If the minister receives a request from any person for a copy of any of the following records and considers it appropriate and in the public interest to do so, the minister may, on any terms that the minister considers appropriate, provide a copy of the record to that person: (a) the number of applications that have been made by small businesses; (b) the total number of applications that have been approved. (2) The names of applicants are not to be disclosed. 24 Dec 2020 c E-13.1 Reg 26 s14. Coming into force 15 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 24 Dec 2020 c E-13.1 Reg 26 s15. REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER Copyright©2020