The Meat Processing Investment Rebate Program Regulations

Transcription

1 1 INVESTMENT REBATE PROGRAM F REG 29 The Meat Processing Investment Rebate Program Regulations Repealed by Saskatchewan Regulations 44/2011 (effective June 23, 2011) Formerly Chapter F Reg 29 (effective September 22, 2005) as amended by Saskatchewan Regulations 100/2007. 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2 2 F REG 29 INVESTMENT REBATE PROGRAM Table of Contents 1 Title 2 Interpretation 3 Program established 4 Repealed 5 Eligible projects 6 Eligible expenditures 7 Application 8 Claim for eligible expenditures 9 Investment rebate 10 Reconsideration 10.1 Review committee 11 Assignments 12 Overpayments 13 Coming into force

3 3 INVESTMENT REBATE PROGRAM F REG 29 CHAPTER F REG 29 The Farm Financial Stability Act Title 1 These regulations may be cited as The Meat Processing Investment Rebate Program Regulations. Interpretation 2 In these regulations: (a) Repealed. 5 Oct 2007 SR 100/2007 s3. (b) Act means The Farm Financial Stability Act; (c) eligible applicant means a person, corporation, communal organization or Indian Band that: (i) owns the facility for which the application is made; and (ii) applies for a rebate pursuant to these regulations respecting an eligible project; (d) eligible project means a project described in section 5; (e) investment rebate means an investment rebate granted pursuant to section 9; (f) primary processing means the slaughter of an animal and converting the carcass into edible meat products for consumption and includes but is not limited to cutting, grinding, wrapping, labelling, storage and freezing; (g) processing means primary processing, secondary processing or primary and secondary processing; (h) program means the Meat Processing Investment Rebate Program established pursuant to section 3; (i) review committee means the review committee established pursuant to section 10.1; (j) secondary processing means any process that adds value to raw meat products for consumption and includes but is not limited to thawing, heating, cooking, smoking, salting, seasoning, canning, freezing, pasteurizing and reprocessing of previously processed food; (k) slaughter means the process of converting a live food animal into a meat product and includes but is not limited to stunning, bleeding, dressing, washing and cooling. 30 Sep 2005 cf Reg 29 s2; 5 Oct 2007 SR 100/2007 s3.

4 4 F REG 29 INVESTMENT REBATE PROGRAM Program established 3 The Meat Processing Investment Rebate Program is established. 30 Sep 2005 cf Reg 29 s3. 4 Repealed. 5 Oct 2007 SR 100/2007 s4. Eligible projects 5(1) To be eligible for an investment rebate, an eligible applicant must, in Saskatchewan: (a) establish a new facility that is a registered establishment as defined in the Meat Inspection Act (Canada); (a.1) utilize an existing processing facility: (i) that was registered pursuant to the Meat Inspection Act (Canada); (ii) with respect to which the eligible applicant satisfies the minister that either: (A) the processing facility is eligible to be registered pursuant to the Meat Inspection Act; or (B) the eligible applicant will apply to register the processing facility pursuant to that Act; and (iii) that has not been used to process any animals for a period that the minister is satisfied shows that the eligible applicant is proposing to use the processing facility to develop new capacity for the processing of meat products; (b) upgrade an existing processing facility from a licensed slaughter house, as slaughter house is defined in the Sanitation Regulations or a Domestic Abattoir as defined in the Regulations Governing the Inspection of Meat in Domestic Abattoirs, to a registered establishment as defined in the Meat Inspection Act (Canada); or (c) expand an existing facility that is a registered establishment as defined in the Meat Inspection Act (Canada) to increase by at least 25%: (i) in reference to primary processing, its square footage of cooler space; or (ii) in reference to secondary processing, its volume of raw meat products processed.

5 5 INVESTMENT REBATE PROGRAM F REG 29 (2) Any facility mentioned in subsection (1) must: (a) be a primary processing facility for any of the following classes of animals: (i) cattle of the genus species Bos taurus or Bos indicus; (ii) sheep of the genus species Ovis aries; (iii) bison of the genus species Bison bison; (iv) goats of the genus species Capra hircus; (v) elk of the genus species Cervus elaphus nelsoni, Cervus elaphus roosevelti, Cervus elaphus manitobensis, Cervus elaphus nannodes or any crosses between these subspecies; (vi) caribou and reindeer of the genus species Rangifer tarandus; (vii) mule deer of the genus species Odocoileus hemionus; (viii) white-tailed deer of the genus species Odocoileus virginianus; (ix) fallow deer of the genus species Dama dama; (x) llamas of the genus species Lama glama; (xi) alpacas of the genus species Lama pacos; (xii) hogs of the genus species Sus scrofa L., domestic or wild; or (b) be a secondary processing facility for any of the following classes of animals: (i) cattle of the genus species Bos taurus or Bos indicus; (ii) sheep of the genus species Ovis aries; (iii) bison of the genus species Bison bison; (iv) goats of the genus species Capra hircus; (v) elk of the genus species Cervus elaphus nelsoni, Cervus elaphus roosevelti, Cervus elaphus manitobensis, Cervus elaphus nannodes or any crosses between these subspecies; (vi) caribou and reindeer of the genus species Rangifer tarandus; (vii) mule deer of the genus species Odocoileus hemionus; (viii) white-tailed deer of the genus species Odocoileus virginianus; (ix) fallow deer of the genus species Dama dama; (x) llamas of the genus species Lama glama; (xi) alpacas of the genus species Lama pacos; (xii) hogs of the genus species Sus scrofa L., domestic or wild; (xiii) poultry of the genus species Anas platyrhyncha, Cairina moschata, Gallas domesticus, Melleagris gallopavo. 30 Sep 2005 cf Reg 29 s5; 5 Oct 2007 SR 100/2007 s5.

6 6 F REG 29 INVESTMENT REBATE PROGRAM Eligible expenditures 6(1) Any of the following expenditures incurred for an eligible project that meet generally accepted accounting principles in Canada and can be capitalized as a project start-up cost may be approved by the minister for an investment rebate if the expenditures were paid by the eligible applicant after January 1, 2005 and before March 31, 2010: (a) construction labour; (b) professional services of engineers, architects, lawyers and accountants; (c) slaughter and processing equipment; (d) building materials and construction costs; (e) site excavation and preparation; (f) infrastructure development; (g) project management salaries during construction period: (i) to a maximum of 75% of the salaries for an eligible project described in clause 5(1)(a); (ii) to a maximum of 25% of the salaries for an eligible project described in clause 5(1)(b); and (iii) to a maximum of 25% of the salaries for an eligible project described in clause 5(1)(c); (h) installation services; (i) freight charges, transportation insurance, duties; (i.1) costs related to buildings, improvements or other structures on land; (j) any other costs approved by the minister. (2) Any of the following expenditures incurred and paid by the eligible applicant for an eligible project shall not be approved for an investment rebate: (a) interest payments; (b) financing costs; (c) costs relating to relocation of staff; (d) training costs; (e) production staff salaries; (f) options costs; (g) brokers commissions; (h) goodwill; (i) costs relating to land; (j) taxes; (k) any other expenditure that the minister determines is ineligible. 30 Sep 2005 cf Reg 29 s6; 5 Oct 2007 SR 100/2007 s6.

7 7 INVESTMENT REBATE PROGRAM F REG 29 Application 7(1) An eligible applicant who wishes to receive an investment rebate shall apply to the minister on a form available from the minister. (2) An eligible applicant shall apply on or before March 31, (3) An eligible applicant shall provide, with the application, a feasibility study and a comprehensive business plan. (4) The minister may require an eligible applicant to supply the minister with any additional information that the minister may reasonably require to evaluate the application or ensure compliance with these regulations. (5) An eligible applicant shall supply any information that the minister may request within the time specified by the minister. (6) An eligible applicant shall allow the minister or anyone designated by the minister to inspect the facility for which the applicant has applied for an investment rebate. (7) No eligible applicant shall supply any false or misleading information to the minister on any application form or in response to any request for information from the minister. (8) An eligible applicant shall provide the minister with any changes to the information on the applicant s application form. (9) As a condition of applying, the eligible applicant shall consent to any other person, agency, organization, association, institution or body releasing information to the minister respecting the applicant s processing facility. (10) As a condition of applying, the eligible applicant shall consent to the minister sharing any information provided by the applicant and any information about the applicant s application with any other government department, agency or third party including but not limited to the Canadian Food Inspection Agency. (11) As a condition of applying, the eligible applicant shall consent to the minister making public any information about the applicant s investment rebate including but not limited to the name of the applicant and the amount of the investment rebate. 30 Sep 2005 cf Reg 29 s7. Claim for eligible expenditures 8(1) To make a claim for an investment rebate, an eligible applicant must submit to the minister on or before March 31, 2010: (a) a claim in a form provided by the minister for all eligible expenditures that have been paid during an eligible project for which the applicant is applying for an investment rebate, other than any eligible expenditures for which the applicant received an interim payment; and

8 8 F REG 29 INVESTMENT REBATE PROGRAM (b) all original receipts, invoices, bills or other documentation, in a form satisfactory to the minister, with respect to the eligible expenditures that state: (i) the date payment was made; (ii) the amount of taxes paid; (iii) a detailed description of the expenditure; and (iv) information that identifies the applicant and the eligible project; (c) a source and use of funds statement unless the applicant submitted this statement pursuant to clause (2)(c); and (d) proof satisfactory to the minister that the applicant s facility when the eligible project is complete is a registered establishment as defined in the Meat Inspection Act (Canada). (2) An eligible applicant may request an interim payment on the investment rebate on eligible expenditures to date by submitting to the minister: (a) a claim in a form provided by the minister; (b) the documents mentioned in clause (1)(b); (c) a source and use of funds statement; and (d) a copy of the blueprints approved by the Canadian Food Inspection Agency. (3) The minister shall return all original documents mentioned in clauses (1)(b) and (2)(b) to the eligible applicant. (4) No eligible applicant shall supply any false or misleading information to the minister on any claim form or in response to any request for information from the minister. (5) An eligible applicant shall provide the minister with any changes to the information on any claim form. (6) An eligible applicant shall submit internal financial statements and either audited financial statements or review engagement financial statements to the minister within one year after completion of the eligible project. 30 Sep 2005 cf Reg 29 s8.

9 9 INVESTMENT REBATE PROGRAM F REG 29 Investment rebate 9(1) If the minister is satisfied that an eligible applicant has complied with these regulations, the minister may grant an investment rebate to the applicant. (2) An investment rebate is a rebate in the amount of 15% of the eligible expenditures mentioned in section 6, and that rebate is to made in the following manner: (a) an interim payment if: (i) the eligible applicant complies with subsection 8(2); and (ii) the amount of the interim payment to which the eligible applicant is entitled in accordance with these regulations is at least $50,000; (b) one project completion payment if the eligible applicant complies with subsection 8(1); and (c) the release of the amount held back pursuant to subsection (3). (3) The minister shall hold back 10% of any investment rebate until the minister is satisfied that all financial statements submitted by the eligible applicant have been approved. (4) No project completion payment of the investment rebate will be made for any eligible expenditures that were allowed in an interim payment. (5) The minister may only grant one investment rebate for any eligible project. (6) If an eligible applicant fails to comply with these regulations, the minister may deny the application for investment rebate. (7) If the minister denies an application for investment rebate, the minister shall notify the applicant in writing. 30 Sep 2005 cf Reg 29 s9; 5 Oct 2007 SR 100/2007 s7. Reconsideration 10(1) Within 90 days after an applicant receives the written notice from the minister as mentioned in subsection 9(7), the applicant may: (a) request, in writing, that the minister reconsider the decision; and (b) along with the written request mentioned in clause (a), provide the minister with any further information that the applicant considers relevant with respect to the application. (2) The minister may refer any request pursuant to subsection (1) to the review committee for a recommendation as to whether the minister s initial decision was made in accordance with these regulations.

10 10 F REG 29 INVESTMENT REBATE PROGRAM (3) On receipt of a request pursuant to subsection (1) and after considering any recommendation of the review committee made pursuant to subsection (2), the minister shall: (a) reconsider the minister s initial decision; (b) confirm, reverse or vary that decision; and (c) notify the applicant in writing of the reconsideration. (4) The minister s decision pursuant to subsection (3) is final. (5) Nothing in these regulations entitles an applicant to a hearing before the minister or the review committee. 30 Sep 2005 cf Reg 29 s10; 5 Oct 2007 SR 100/ 2007 s8. Review committee 10.1(1) A review committee is established composed of four members appointed by the minister. (2) The review committee shall act in an advisory capacity to the minister and shall consider any requests referred to the committee by the minister pursuant to section 10. (3) The members of the review committee hold office at the pleasure of the minister for a term not exceeding five years and until a successor is appointed. (4) If a member of the review committee dies or resigns, the person ceases to be a member of the review committee on the date of death or the date that the person s written notice of resignation is received by the minister, as the case may be. (5) A vacancy in the membership of the review committee does not impair the power of the remaining members to act. (6) At the first meeting of the review committee and annually after that, the review committee shall elect a chairperson and a vice-chairperson from among its members. (7) Subject to any directions from the minister, the review committee may: (a) determine its own rules and procedures and the method of calling meetings and of giving notice to members of the review committee; and (b) establish its own procedures and priorities respecting the handling of requests referred to the committee by the minister pursuant to section 10. (8) Members of the review committee are entitled: (a) subject to any directive issued by Treasury Board, to remuneration for their services at rates approved by the minister; and (b) to reimbursement for their expenses incurred in the performance of their responsibilities in accordance with the rates paid to members of the public service of Saskatchewan.

11 11 INVESTMENT REBATE PROGRAM F REG 29 (9) The review committee shall maintain: (a) any documents and information that may be required in the performance of the review committee s responsibilities; and (b) any other documents and information that the minister may require. (10) The review committee shall provide to the minister, within the period set by the minister: (a) the documents and information mentioned in subsection (9); and (b) any reports respecting the performance of the review committee s responsibilities that the minister may require. (11) The minister may provide the review committee with any supplies and the services of any employees under the minister s administration that the minister considers to be required to assist the review committee in performing its responsibilities pursuant to these regulations. 5 Oct 2007 SR 100/2007 s9. Assignments 11(1) An eligible applicant may request his, her or its investment rebate be assigned to a third party on a form provided by the minister. (2) No assignment of an investment rebate is valid unless the minister approves the request for the assignment on any terms and conditions the minister considers appropriate. (3) An assignment pursuant to subsection (1) is subject to the provisions of these regulations and any terms and conditions of the minister s approval. (4) Any assignment is subject to the Government of Saskatchewan s right to set off any debts owing to the Government of Canada or the Government of Saskatchewan, whether the debt arose before or after the effective date of the assignment. (5) If the minister approves a request for an assignment, the minister shall pay to the assignee the investment rebate for which the eligible applicant was approved, unless the minister is notified in writing by the assignee and assignor to discontinue the assignment. 30 Sep 2005 cf Reg 29 s11.

12 12 F REG 29 INVESTMENT REBATE PROGRAM Overpayments 12(1) The minister may declare any investment rebate payments made to an eligible applicant to be an overpayment if the minister is satisfied that: (a) the applicant has knowingly made a false or misleading statement with respect to a material fact on any form or in any information or document provided to the minister pursuant to these regulations; (b) the applicant has knowingly omitted to make a statement or to provide any information or document if the omission results in a statement with respect to a material fact being misleading; or (c) the applicant has failed to comply with these regulations. (2) If the minister declares a program payment to be an overpayment, the amount of the overpayment is deemed to be a debt due and owing to the Government of Saskatchewan and may be recovered from the eligible applicant in any manner authorized pursuant to The Financial Administration Act, 1993 or in any other manner authorized by law. 30 Sep 2005 cf Reg 29 s12. Coming into force 13 These regulations come into force on the day on which they are filed with the Registrar of Regulations. 30 Sep 2005 cf Reg 29 s13. REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN S PRINTER Copyright 2007