NEWFOUNDLAND AND LABRADOR REGULATION 53/23

NLR 73/11
as amended

1. (1) Subparagraph 2(1)(o)(ii) of the Revenue Administration Regulations is amended by deleting the words "he or she" and substituting the words "the person".

(2) Paragraph 2(1)(t.1) of the regulations is repealed.

(3) Paragraph 2(1)(ll.1) of the regulations is repealed.

2. (1) Subsection 5(1) of the regulations is amended by

(a) deleting the words "by him or her";

(b) deleting the number "15th" and substituting the word "fifteenth"; and

(2) Subsection 5(2) of the regulations is amended by deleting the words "by him or her".

(3) Subsection 5(3) of the regulations is amended by deleting the words "by him or her".

3. Section 5.01 of the regulations is repealed.

4. Subsection 5.1(4) of the regulations is amended by deleting the words "by him or her".

5. Subsection 6(3) of the regulations is amended by deleting the words "by him or her".

6. (1) Subsection 6.2(1) of the regulations is amended by

(a) deleting the words "by him or her"; and

(b) deleting the words "he or she" and substituting the words "the retailer or other person".

(2) Subsection 6.2(2) of the regulations is amended by deleting the words "by him or her".

7. Section 7 of the regulations is repealed and the following substituted:

Statements to be filed

7. (1) A licensee shall, not later than the twentieth day of each month, file with the minister statements in the form prescribed by the minister showing the number of litres of marked diesel oil and all other marked gasoline sold by the licensee or on the licensee's behalf during the preceding month and also showing the names, addresses and permit numbers of the purchasers and the quantities purchased by them.

(2) In a calendar month where a licensee does not make sales of tax-exempt gasoline, the licensee shall file a statement to this effect on the form approved by the minister.

(3) A licensee shall, in respect of each sale of tax-exempt gasoline, issue an invoice showing the name and address of the licensee, the date of sale, the name and address of the purchaser together with the purchaser's permit number and the type, quantity and price of the gasoline sold.

(4) A licensee shall not sell tax-exempt gasoline to a person who is not a licensee or the holder of a valid permit issued in the person's name.

(5) Subsection (4) does not apply to gasoline exempted under section 16.

(6) Where an agent purchases tax-exempt gasoline on behalf of a permit holder, the invoice is to be made out in the name of the holder and signed on behalf of the holder by the holder's agent.

8. Subsection 12(2) of the regulations is amended by

(a) deleting the words "or a carbon product"; and

(b) deleting the words "or carbon product".

9. Section 13 of the regulations is repealed and the following substituted:

Interport refund

13. (1) A person who has paid tax under paragraph 51(1)(b) of the Act may apply to the minister for a refund of tax paid on the quantity of gasoline consumed travelling from a port in the province directly to a port outside the province or from a port outside the province directly to a port in the province and between a port outside the province and another port outside the province.

(2) Upon being satisfied that the tax has been paid for gasoline consumed as described in subsection (1), the minister shall refund the amount of tax referred to in subsection (1).

(3) Notwithstanding subsection (1), where at the time gasoline is sold for consumption as described in that subsection, the minister is satisfied that the total quantity of gasoline being sold would qualify for a refund under subsection (1), the minister may authorize the sale to be made exempt from tax.

10. (1) Subsection 14(1) of the regulations is repealed and the following substituted:

Refund to group tour operator

14. (1) A group tour operator who operates a packaged tour in the province and who either directly or through an agent has paid the tax on gasoline used in a motor bus or motor vessel engaged by the group tour operator for use in providing packaged tours may apply for a refund of the tax on the gasoline used to provide the tour.

(2) Subsection 14(2) of the regulations is amended by deleting the words "him or her" and substituting the words "the minister".

11. Section 15 of the regulations is amended by deleting the words "him or her" wherever they appear and substituting the words "the minister".

12. Sections 16.1 and 16.2 of the regulations are repealed.

13. Subsection 17(2) of the regulations is amended by deleting the words "he or she" and substituting the words "the person".

14. Section 17.1 of the regulations is repealed.

15. Section 18.1 of the regulations is repealed.

16. Section 19.1 of the regulations is repealed.

17. (1) Paragraphs 20(a) and (b) of the regulations are repealed and the following substituted:

(a) a vehicle when brought into the province by a person within 6 months after the person takes up residence in the province where

(i) the person was previously resident outside the province for a continuous period of more than 6 months, and

(ii) the vehicle

(A) is for the person's own use, and

(B) was owned by the person for a period of not less than 30 days before the person takes up residence in this province;

(b) a vehicle when brought into the province by a person for the person's own use where

(i) the person is

(A) attending or about to attend an educational establishment in the province, or

(B) undergoing or about to undergo a course of training in the province under written articles or contract of apprenticeship or under internship, and

(ii) the person's residence would, apart from the attendance or training, be outside the province;

(2) Paragraph 20(c) of the regulations is amended by deleting the words "he or she" and substituting the words "the person".

(3) Subparagraph 20(g.1)(i) of the regulations is amended by deleting the words "him or her" and substituting the words "the natural persons".

(4) Subparagraph 20(g.1)(v) of the regulations is amended by deleting the words "him or her" and substituting the words "the minister".

18. (1) Subsection 23(1) of the regulations is amended by deleting the words "or a carbon product paid".

(2) Subsection 23(2) of the regulations is amended by deleting the words "or a carbon product" wherever they appear.

(3) Subsection 23(3) of the regulations is repealed and the following substituted:

(3) The minister shall issue a rebate under this section where the minister approves the application and other information that the minister required under subsection (1).

(4) Subsection 23(4) of the regulations is amended by deleting the words "he or she" wherever they appear and substituting the words "the person".

19. Subsection 24(2) of the regulations is repealed and the following substituted:

(2) Where the minister is satisfied that the applicant is entitled to purchase tax-exempt gasoline, the minister may issue to that person a permit in the form prescribed by the minister authorizing that person to purchase the types of marked gasoline indicated on it.

20. Subsection 26(1) of the regulations is amended by deleting the words "he or she is satisfied" and substituting the words "satisfied that".

21. Section 27 of the regulations is amended by deleting the words "he or she" wherever they appear and substituting the words "the person".

22. (1) Paragraph 29(1)(b) of the regulations is amended by deleting the words "his or her" and substituting the words "the person's".

(2) Paragraph 29(1)(c) of the regulations is amended by deleting the words "his or her" and substituting the word "the".

(3) Subsection 29(2) of the regulations is amended by deleting the words "his or her" and substituting the words "the permit holder's".

23. (1) Subsection 30(1) of the regulations is amended by deleting the words "his or her" and substituting the word "a".

(2) Subsection 30(2) of the regulations is repealed and the following substituted:

(2) A collector shall submit with a monthly statement, documentation which is satisfactory to the minister respecting the losses referred to in paragraph (1)(c).

24. (1) Subsection 38(1) of the regulations is amended by deleting the reference "subsection 51(b)" and substituting the reference "paragraph 51(1)(b)".

(2) Subsection 38(3) of the regulations is amended by deleting the words "him or her" and substituting the words "the collector".

25. Subsection 41(2) of the regulations is repealed and the following substituted:

(2) A collector or an agent or employee of the collector shall

(a) be responsible for the procurement, storage and distribution of dye;

(b) ensure that dye in the possession of the collector or the agent or employee of the collector which is used to colour tax-exempt gasoline is kept in a sealed container in a secure place and that it is used for no purpose other than the purpose of colouring tax-exempt gasoline in the manner prescribed by section 38; and

(c) keep a record of dye purchased, used, lost by spillage or other cause, or otherwise disposed of, and shall make the records available for inspection by the minister on request.

26. Subsection 44(2) of the regulations is amended by deleting the words "A licensee, his or her agent or employee" and substituting the words "A licensee or an agent or employee of the licensee".

27. Section 51 of the regulations is amended by deleting the words "his or her" and substituting the words "the operator's".

28. Section 52 of the regulations is amended by deleting the words "his or her" and substituting the words "the interjurisdictional carrier's".

29. Part VI.1 of the regulations is repealed.

30. The regulations are amended by repealing the heading "PART VI.2 LICENCE RE: GASOLINE AND CARBON PRODUCTS" and substituting the following:

PART VI.2
LICENCE RE: GASOLINE

31. (1) Paragraph 53.17(a) of the regulations is amended by deleting the words "and carbon product".

(2) Paragraph 53.17(c) of the regulations is amended by deleting the words "and carbon products".

32. Section 53.18 of the regulations is repealed.

33. Section 53.19 of the regulations is amended by deleting the words "and a carbon product".

34. Subsection 64(1) of the regulations is amended by deleting the words "his or her" and substituting the words "the consumer's".

35. Section 64.1 of the regulations is amended by

(a) deleting the words "his or her" wherever they appear and substituting the words "the seller's"; and

(b) deleting the words "he or she" wherever they appear and substituting the words "the seller".

36. Section 64.5 of the regulations is repealed and the following substituted:

Insurance exemptions

64.5 The following forms of insurance shall be excluded from the application of section 91.1 of the Act:

(a) accident insurance;

(b) sickness insurance;

(d) automobile insurance;

(e) marine insurance, other than marine insurance on sport watercraft, when the sport watercraft is 20 tons gross or less;

(f) personal property insurance;

(g) surety, guarantee or fidelity insurance;

(h) residential mortgage default insurance;

(i) crop insurance provided under the Crop Insurance Act;

(j) livestock insurance provided under the Livestock Insurance Act;

(k) tangible personal property purchased by diplomatic and consular agents, officers or employees, including spouses of those persons, who are so accredited by the Department of Global Affairs (Canada) and who have been issued identity cards authorizing the exemption in the province, provided that the person is not a Canadian citizen, nor a permanent resident of Canada, and is assigned to duty from the state the person represents and is not engaged in another occupation; and

(l) endorsements on contracts of insurance with an effective date before July 1, 2016.

37. Section 64.8 of the regulations is repealed.

38. (1) Subsection 68(3) of the regulations is amended by deleting the words "in his or her possession" and substituting the words "possession of".

(2) Subsection 68(4) of the regulations is amended by deleting the words "his or her".

39. Subsection 72(1) of the regulations is amended by deleting the words "his or her" and substituting the words "the wholesaler's or retailer's".

40. Section 75 of the regulations is repealed and the following substituted:

Transportation of tobacco

75. A person who transports tobacco, either on the person's own behalf or on behalf of another person, shall produce upon the demand of the minister or the minister's agent all records pertaining to the person's consignments, imports and deliveries of that tobacco.

Transitional

41. Where

(a) before the coming into force of these regulations, a tax was paid on a carbon product under the Revenue Administration Act, and

(b) after the coming into force of these regulations, a circumstance occurs that would have resulted in an entitlement to a refund, rebate or credit under the Revenue Administration Regulations with respect to the tax paid on the carbon product under the Revenue Administration Act before the coming into force of these regulations,

the refund, rebate or credit may be provided or paid as if these regulations had not come into force.

Commencement

42. (1) These regulations, except sections 36 and 37, come into force on July 1, 2023.

(2) Sections 36 and 37 of these regulations are considered to have come into force on April 7, 2023.