Saskatchewan Small Business Emergency Payment Regulations, E-13.1 Reg 16

1 SASKATCHEWAN SMALL BUSINESS EMERGENCY PAYMENT E-13.1 REG 16 The Saskatchewan Small Business Emergency Payment Regulations being Chapter E-13.1 Reg 16 (effective April 16, 2020) as amended by Saskatchewan Regulations 51/2020, 65/2020 and 27/2021. 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 SASKATCHEWAN SMALL BUSINESS E-13.1 REG 16 EMERGENCY PAYMENT Table of Contents 1 Title 8 Audit 2 Definitions and interpretation 9 Overpayment 3 Program established 10 Minister’s powers re audits and overpayments 4 Application and eligibility 11 Service 5 Time limit for submitting applications 12 Immunity 6 Approval 12.1 Provision of records 7 Amount of financial assistance 13 Coming into force 3 SASKATCHEWAN SMALL BUSINESS EMERGENCY PAYMENT E-13.1 REG 16 CHAPTER E-13.1 REG 16 The Executive Government Administration Act The Economic and Co-operative Development Act Title 1 These regulations may be cited as The Saskatchewan Small Business Emergency Payment Regulations. Definitions and interpretation 2(1) In these regulations: “applicant” means an eligible small business that applies for financial assistance pursuant to these regulations; “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 the Minister of Finance; “ministry” means the ministry over which the minister presides; “participant” means an applicant 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 Saskatchewan Small Business Emergency Payment Program established pursuant to section 3; “public emergency period” means the period during which the emergency declaration is in force; “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; “re-open plan” means the Re-Open Saskatchewan Plan announced by the Government of Saskatchewan and published on the Government of Saskatchewan’s website; “sales revenue” means the income that a small business derives from all business activities, including from the sale of goods and services; “seasonal business” means a small business that: (a) provides services in person to its clients; and (b) carries on business for more than one month in a year but not during the full year; 4 SASKATCHEWAN SMALL BUSINESS E-13.1 REG 16 EMERGENCY PAYMENT “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 The Non-profit Corporations Act, 1995; or (c) any co-operative incorporated, continued or registered pursuant to The Co-operatives Act. (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 The Non-profit Corporations Act, 1995 or is not incorporated, continued or registered pursuant to The Co-operatives Act 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) Repealed. 29 May 2020 SR 65/2020 s3. 24 Apr 2020 c E-13.1 Reg 16 s2; 8 May 2020 SR 51/2020 s3; 29 May 2020 SR 65/2020 s3. Program established 3 The Saskatchewan Small Business Emergency Payment Program is established to provide financial assistance to eligible small businesses that were ordered as a result of the emergency declaration to temporarily suspend or substantially curtail operations during the public emergency period or that are required to continue to suspend or substantially curtail their operations during the re-open plan. 29 May 2020 SR 65/2020 s4. Application and eligibility 4(1) An application for financial assistance pursuant to these regulations must apply to the minister in a form and manner satisfactory to the minister. (2) Subject to subsections (3) and (4), an application pursuant to subsection (1) must include evidence satisfactory to the minister of all of the following: (a) that the applicant is a small business; (b) that the applicant maintains a permanent establishment in Saskatchewan; (c) that the applicant was carrying on business in Saskatchewan on February 29, 2020; 5 SASKATCHEWAN SMALL BUSINESS EMERGENCY PAYMENT E-13.1 REG 16 (d) that the applicant is subject to the emergency declaration and, as a result, has been ordered to temporarily suspend or substantially curtail operations during the public emergency period; (e) that the applicant has experienced a loss of sales revenue that affects the applicant’s ability to pay for its fixed costs; (f) that the applicant had fewer than 500 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; (g) that the applicant has committed to restart the applicant’s operations after the public emergency period ends; (h) that the applicant has not received any payments or amounts from any other sources, including insurance, to replace or compensate for the loss of sales revenue other than amounts from other government assistance programs. (3) An application pursuant to subsection (1) for a seasonal business must include evidence satisfactory to the minister of all of the following: (a) that the applicant is a small business; (b) that the applicant maintains a permanent establishment in Saskatchewan; (c) that the applicant was eligible to lawfully carry on business in Saskatchewan on February 29, 2020; (d) that the applicant is subject to the emergency declaration and, as a result, has been ordered to temporarily suspend or substantially curtail operations during the public emergency period; (e) that the applicant has experienced a loss of sales revenue that affects the applicant’s ability to pay for its fixed costs; (f) that the applicant had fewer than 500 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; (g) that the applicant has committed to restart the applicant’s operations after the public emergency period ends; (h) that the applicant has not received any payments or amounts from any other sources, including insurance, to replace or compensate for the loss of sales revenue other than amounts from other government assistance programs. 6 SASKATCHEWAN SMALL BUSINESS E-13.1 REG 16 EMERGENCY PAYMENT (4) The minister may provide financial assistance to a participant for each month after April, 2020 during which the re-open plan is being implemented if, with respect to the month: (a) the minister is satisfied, based on the participant’s application pursuant to subsection (1), that the participant: (i) is required for that month to continue to suspend or substantially curtail its operations during the re-open plan because of the re-open plan; and (ii) continues to meet the other criteria set out in subsection (2) or (3); and (b) the minister is satisfied that it is consistent with the purposes of these regulations to provide the financial assistance. 24 Apr 2020 c E-13.1 Reg 16 s4; 8 May 2020 SR 51/2020 s4; 29 May 2020 SR 65/2020 s5; 29 May 2020 SR 65/2020 s5. Time limit for submitting applications 5(1) Subject to subsection (2), an application must be received by the minister on or before July 31, 2020. (2) The minister may consider an application received after July 31, 2020 if the minister is satisfied that extenuating circumstances made it unreasonable or impossible for the application to have been received by July 31, 2020. 24 Apr 2020 c E-13.1 Reg 16 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 Apr 2020 c E-13.1 Reg 16 s6. Amount of financial assistance 7(1) In this section, “monthly sales revenues”, with respect to a participant, means the amount the participant satisfies the minister that the participant derived from sales revenue in Saskatchewan. (2) Subject to subsections (3) and (4), the amount of a financial assistance for a month that the minister may provide to a participant is the greater of: (a) 15% of the applicant’s monthly sales revenues for April 2019; or (b) 15% of the applicant’s monthly sales revenues for February 2020. 7 SASKATCHEWAN SMALL BUSINESS EMERGENCY PAYMENT E-13.1 REG 16 (3) The maximum amount of financial assistance for a month that a participant may receive is $5,000. (4) In the case of a seasonal business, the amount of financial assistance that the minister may provide to a participant is 15% of the participant’s average monthly sales revenue, based on the full months that the business carried on operations in 2019. 24 Apr 2020 c E-13.1 Reg 16 s7; 8 May 2020 SR 51/2020 s5; 29 May 2020 SR 65/2020 s6. Audit 8 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 Apr 2020 c E-13.1 Reg 16 s8. Overpayment 9(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; (c) the participant has failed, without a reasonable excuse, to restart operations within 90 days after the public emergency period ends; or (d) the participant has failed to comply with these regulations. (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 Apr 2020 c E-13.1 Reg 16 s9. Minister’s powers re audits and overpayments 10 For the purposes of performing audits and collecting overpayments pursuant to these regulations, the minister may exercise any powers that the minister may exercise pursuant to The Revenue and Financial Services Act. 24 Apr 2020 c E-13.1 Reg 16 s10. Service 11(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. 8 SASKATCHEWAN SMALL BUSINESS E-13.1 REG 16 EMERGENCY PAYMENT (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 Apr 2020 c E-13.1 Reg 16 s11. Immunity 12(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 Apr 2020 c E-13.1 Reg 16 s12. Provision of records 12.1(1) If the minister receives a request from any person for information pertaining to the program and considers it appropriate and in the public interest to do so, the minister may, on any terms that the minister considers appropriate, provide the following information to that person: (a) the number of payments made pursuant to the program; (b) the minimum and maximum amount of payments made pursuant to the program; (c) the average amount of payments made pursuant to the program. (2) Information respecting the names of individual applicants is not to be disclosed. 19 Mar 2021 SR 27/2021 s2. Coming into force 13 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 24 Apr 2020 c E-13.1 Reg 16 s13. REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER Copyright©2021