Saskatchewan Tourism Sector Support Program Regulations (No. 2), E-13.1 Reg 27

1 SASKATCHEWAN TOURISM SECTOR SUPPORT PROGRAM (NO.2) E-13.1 REG 27 The Saskatchewan Tourism Sector Support Program Regulations (No. 2) being Chapter E-13.1 Reg 27 (effective March 11, 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 TOURISM SECTOR E-13.1 REG 27 SUPPORT PROGRAM (NO.2) 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 More than one location 3 SASKATCHEWAN TOURISM SECTOR SUPPORT PROGRAM (NO.2) E-13.1 REG 27 CHAPTER E‑13.1 REG 27 The Executive Government Administration Act Title 1 These regulations may be cited as The Saskatchewan Tourism Sector Support Program Regulations (No. 2). Definitions and interpretation 2(1) In these regulations: “accommodation sector businesses” means: (a) businesses that provide accommodation or bed and breakfast services; (b) businesses that operate a full service hotel or a motel; (c) outfitter businesses; (d) seasonal resort businesses, including those operating in any park in Saskatchewan; (e) businesses that operate a campground or RV park; or (f) any other businesses that satisfy the minister that they provide accommodation services in the tourism sector; but does not include: (g) businesses or operations that the minister is satisfied are leveraging their personal assets to earn revenue by sharing or granting access to but not ownership of their assets; (h) oil and gas mining camps; (i) home or condo rental businesses; (j) campgrounds or RV parks owned and operated by municipal, provincial or federal government entities; (k) hostels; (l) hospices; or (m) businesses or operations owned or controlled by Government of Saskatchewan entities; “applicant” means a tourism business that applies for financial assistance pursuant to these regulations; “attraction or tour sector businesses” means businesses: (a) that are travel agents; 4 SASKATCHEWAN TOURISM SECTOR E-13.1 REG 27 SUPPORT PROGRAM (NO.2) (b) that provide bus tours, guided tours or houseboat rentals; or (c) that provide attractions that the minister is satisfied: (i) are attractions that fall within the purpose for which the program was established; (ii) normally bring visitors from outside the community in which the attraction is located and for which at least 20% of the visitors normally come from a distance of at least 40 kilometres; and (iii) could not or may not occur during the eligibility period due to public gathering restrictions, or may occur in a manner that considers public health precautions and incurs expenses associated with compliance; but does not include halls, retail businesses or restaurants; “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; “eligibility period” means the period commencing on October 1, 2020 and ending on September 30, 2021; “eligible tourism business” means a tourism 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; “employee” means a person who was employed full‑time or part‑time by an eligible tourism business or who the minister is satisfied worked at the eligible tourism business based on information provided by the owner or operator of the eligible tourism business; “event sector business” means a business, including without limitation a member of the Saskatchewan Association of Agricultural Societies and Exhibitions, that meets the following criteria: (a) it has hosted a live or in‑person tourism or business event for more than one year in Saskatchewan; (b) the event mentioned in clause (a): (i) attracts attendees from outside the community in which the event is located and for which at least 20% of the visitors normally come from a distance of at least 40 kilometres; and (ii) has been or will be cancelled in the eligibility period or will take place with additional public health precautions and expenses due to restrictions on public gatherings; 5 SASKATCHEWAN TOURISM SECTOR SUPPORT PROGRAM (NO.2) E-13.1 REG 27 but does not include: (c) charity fund raisers; (d) anniversaries, weddings or reunions; (e) Canada Day celebrations; (f) homecomings; (g) seminars or clinics; or (h) religious and political gatherings; “major event sector business facility” means the EA Rawlinson Centre, Evraz Place, TCU Place, Persephone Theatre, Globe Theatre, Affinity Place, Prairieland Park, Ness Creek Festival Site, Innovation Credit Union Plex, Gallagher Centre, Mosaic Place, SaskTel Centre, Dekker Centre for the Performing Arts, Brandt Centre or any similar facility that the minister is satisfied hosts major events; “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 Tourism Sector Support Program (No. 2) established pursuant to section 3; “public emergency period” means the period during which the emergency declaration is in force; “public health order” means a public health order made pursuant to section 38 and subsection 45(2) of The Public Health Act, 1994 and that is related to the emergency declaration; “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; “sales revenue” means the income that a tourism business derives from all business activities, including from the sale of goods and services; “seasonal business” means a tourism business that carries on business for at least one full month in a year but not during the full year; “tourism business” means a business that is: (a) an accommodation sector business; (b) an attraction or tour sector business; (c) an event sector business; (d) the owner or operator of a major event sector business facility; or (e) a business other than one mentioned in clauses (a) to (d) that satisfies the minister that it is primarily engaged in the tourism sector. 6 SASKATCHEWAN TOURISM SECTOR E-13.1 REG 27 SUPPORT PROGRAM (NO.2) (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 tourism business. 19 Mar 2021 c E-13.1 Reg 27 s2. Program established 3 The Saskatchewan Tourism Sector Support Program (No. 2) is established to provide financial assistance to eligible tourism businesses that have experienced a loss of sales revenues during the eligibility period due to the economic effects caused by the COVID‑19 pandemic. 19 Mar 2021 c E-13.1 Reg 27 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) Subject to subsection (3), an application pursuant to subsection (1) must include an attestation satisfactory to the minister of all of the following: (a) that the applicant is a tourism business; (b) that the applicant maintains a permanent establishment in Saskatchewan and allocates income to the Province of Saskatchewan for the purposes of The Income Tax Act, 2000; (c) that the applicant was carrying on business in Saskatchewan on October 1, 2020; (d) in the case of: (i) a tourism business, including a seasonal business, that is not an event sector business, that the applicant has experienced a loss of annual sales revenue in 2020 of at least 30% when compared to the applicant’s annual sales revenue in 2019; (ii) an event sector business, that the applicant’s planned event has been cancelled or will be curtailed by ongoing public health order requirements during the eligibility period; or (iii) a business mentioned in clause (e) of the definition of “tourism business”, that the applicant has experienced or will experience a significant loss of bookings or sales revenues as a result of the COVID‑19 pandemic and that the applicant’s financial situation is one that falls within the purpose for which the program was established; 7 SASKATCHEWAN TOURISM SECTOR SUPPORT PROGRAM (NO.2) E-13.1 REG 27 (e) that the applicant intends to restart or carry on, as the case may be, its business operations after the public emergency period ends; (f) that the applicant does not receive funding from the Government of Saskatchewan to cover its core costs of maintaining the applicant, including costs related to staffing, administrative, accounting, audit and other professional fees, costs related to building maintenance and operations and costs related to equipment, utilities and communications. (3) In the case of a tourism business that was not owned or operated by the applicant or carrying on business for a period of at least 6 months before the application was submitted, the applicant must include evidence satisfactory to the minister of all of the following: (a) that the applicant is a tourism business; (b) that the applicant maintains a permanent establishment in Saskatchewan and allocates income to the Province of Saskatchewan for the purposes of The Income Tax Act, 2000; (c) that the applicant intends to carry on its business operations after the public emergency period ends; (d) that the applicant does not receive funding from the Government of Saskatchewan to cover its core costs of maintaining the applicant, including costs related to staffing, administrative, accounting, audit and other professional fees, costs related to building maintenance and operations and costs related to equipment, utilities and communications; (e) that the applicant has experienced or will experience a significant loss of bookings or sales revenues as a result of the COVID‑19 pandemic and that the applicant’s financial situation is one that falls within the purpose for which the program was established. (4) In addition to any other requirement of this section, if requested by the minister to do so, an applicant must demonstrate to the satisfaction of the minister that the applicant has complied and will comply with the emergency declaration and any public health order. (5) Notwithstanding any other provision of these regulations: (a) an applicant is not eligible to receive financial assistance in accordance with the program with respect to an event that was cancelled in the period commencing on October 1, 2020 and ending on December 31, 2020 if the applicant received financial assistance with respect to that event pursuant to The Saskatchewan Tourism Sector Support Program Regulations; and (b) an applicant is eligible to receive financial assistance in accordance with the program with respect to only one event in the circumstances described clause (b) of the definition of “event sector business” during the eligibility period. 19 Mar 2021 c E-13.1 Reg 27 s4. 8 SASKATCHEWAN TOURISM SECTOR E-13.1 REG 27 SUPPORT PROGRAM (NO.2) Time limit for submitting applications 5(1) Subject to subsection (2), an application must be received by the minister on or before April 30, 2021. (2) The minister may consider an application received after April 30, 2021 if the minister is satisfied that extenuating circumstances made it unreasonable or impossible for the application to have been received by April 30, 2021. 19 Mar 2021 c E-13.1 Reg 27 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. 19 Mar 2021 c E-13.1 Reg 27 s6. Amount of financial assistance 7(1) In this section, “monthly sales revenues”, with respect to a participant, means the amount the participant derived in a month from sales revenue in Saskatchewan, as approved by the minister in accordance with section 6. (2) Subject to subsections (3), (7), (8), (9), (10) and (11), the amount of a financial assistance that the minister may provide to an accommodation sector business or the owner or operator of a major event sector business facility is the greater of: (a) 30% of the participant’s average monthly sales revenues for each full month of operation in 2018; and (b) 30% of the participant’s average monthly sales revenues for each full month of operation in 2019. (3) The maximum amount of financial assistance for an accommodation sector business or major event sector business facility is $50,000. (4) Subject to subsection (9), the amount of financial assistance that the minister may provide to an attraction or tour sector business is: (a) $7,500 to a participant with 1 to 4 employees; (b) $10,000 to a participant with 5 to10 employees; or (c) $15,000 to a participant with more than 10 employees. (5) Subject to subsection (9), the amount of financial assistance that the minister may provide to an event sector business is: (a) $7,500 to a participant whose event typically attracts less than 2,500 attendees; (b) $10,000 to a participant whose event typically attracts 2,500 to 5,000 attendees; or (c) $15,000 to a participant whose event typically attracts more than 5,000 attendees. 9 SASKATCHEWAN TOURISM SECTOR SUPPORT PROGRAM (NO.2) E-13.1 REG 27 (6) Subject to subsections (3) and (9), in the case of a seasonal business that is an accommodation sector business or major event sector facility business, the amount of financial assistance that the minister may provide to the seasonal business is the greater of: (a) 30% of the participant’s average monthly sales revenues for each full month of operation in 2018 based on the full months that the business carried on operations in 2018; and (b) 30% of the participant’s average monthly sales revenues for each full month of operation in 2019 based on the full months that the business carried on operations in 2019. (7) Subject to subsection (9), the amount of financial assistance that the minister may provide to a tourism business mentioned in subsection 4(3) is an amount determined by the minister: (a) if the tourism business is an event sector business or attraction or tour sector business, to a maximum amount of $15,000; or (b) if the tourism business is an accommodation sector business or major event sector facility business, to the maximum amount set out in subsection (3). (8) If a participant fits within more than one category of tourism businesses, the participant may apply for financial assistance for only one of those categories, and the minister shall provide financial assistance to the participant under only one of those categories. (9) The amount of financial assistance that the minister may provide to a participant that is a tourism business mentioned in subsection (2), (4), (5), (6), (7), (10) or (11), as the case may be, must not exceed an amount equivalent to that participant’s annual sales revenue in 2019. (10) In the case of a tourism business mentioned in clause (e) of the definition of “tourism business”, the minister may provide financial assistance in an amount determined by the minister: (a) if the minister considers that the tourism business is similar to one in a category mentioned in this section, using the criteria set out in this section for that category; (b) if the minister considers that the tourism business is not similar to one in a category mentioned in this section, using the criteria the minister considers appropriate to meet the purposes of these regulations. (11) The maximum amount of financial assistance to be provided to a tourism business mentioned in subsection (10) is $15,000 or, if the minister is satisfied that its business is providing accommodation, $50,000. 19 Mar 2021 c E-13.1 Reg 27 s7. More than one location 8 If an applicant operates its tourism business at more than one fixed location: (a) the applicant may make a separate application for financial assistance with respect to each fixed location; and 10 SASKATCHEWAN TOURISM SECTOR E-13.1 REG 27 SUPPORT PROGRAM (NO.2) (b) the minister may make a payment to the applicant in accordance with these regulations for each fixed location as if each were a separate tourism business. 19 Mar 2021 c E-13.1 Reg 27 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. 19 Mar 2021 c E-13.1 Reg 27 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; (c) the participant has failed to comply with these regulations; or (d) the participant has been convicted of failing to comply with, or has pleaded guilty to failing to comply with, the emergency declaration or any public health order. (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. 19 Mar 2021 c E-13.1 Reg 27 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 may exercise pursuant to The Revenue and Financial Services Act. 19 Mar 2021 c E-13.1 Reg 27 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. 11 SASKATCHEWAN TOURISM SECTOR SUPPORT PROGRAM (NO.2) E-13.1 REG 27 (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. 19 Mar 2021 c E-13.1 Reg 27 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. 19 Mar 2021 c E-13.1 Reg 27 s13. Provision of records 14(1) If the minister receives a request from any person for a copy of any of the following information respecting 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 that information to that person: (a) the number of payments made pursuant to the program; (b) the minimum and maximum payments made pursuant to the program; (c) the average payment made pursuant to the program. (2) Information respecting the names of individual applicants is not to be disclosed. 19 Mar 2021 c E-13.1 Reg 27 s14. Coming into force 15 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 19 Mar 2021 c E-13.1 Reg 27 s15. 12 SASKATCHEWAN TOURISM SECTOR E-13.1 REG 27 SUPPORT PROGRAM (NO.2) REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER Copyright©2021