Short title
1.
These regulations may be cited as the Tax Agreement Regulations, 2016
.
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Definitions
2.
In these regulations
(a)
"composite property" means property that is wrapped, packaged, or otherwise prepared for sale as a single product the only components of which are a printed book and
(i)
a read-only medium that contains material all or substantially all of the value of which is reasonably attributable to one or more of the following:
(A)
a reproduction of the printed book, and
(B)
material that makes specific reference to the printed book and the content of it and that supplements, and is integrated with, that content, or
(ii)
if the product is specifically designed for use by students enrolled in a qualifying course, a read-only medium or a right to access a website or both of them, that contains material that is related to the subject matter of the printed book;
(b)
"exempt supply" has the meaning given to it under subsection 123(1) of the Excise Tax Act
(Canada
);
(c)
"federal minister" means the minister of the government of Canada
who is responsible for the administration and enforcement of Part IX of the Excise Tax Act
(Canada
);
(d)
"printed book" has the meaning given to it under subsection 259.1(1) of the Excise Tax Act
(Canada
);
(e)
"qualifying course" means a course instructing individuals the service of which,
(i)
is an exempt supply included in Part III of Schedule V to the Excise Tax Act
(Canada
), or
(ii)
would be an exempt supply included in that Part but for the fact that the supplier of the service has made an election under a section of that Part;
(f)
"qualifying property" means property that is
(i)
a printed book,
(ii)
a composite property,
(iii)
an update of a printed book,
(iv)
an audio recording all or substantially all of which is a spoken reading of a printed book, or
(v)
a bound or unbound printed version of scripture of any religion;
(g)
"read-only medium" means a tangible medium that is designed for the read-only storage of information and other material in digital format;
(h)
"required form" means the form and manner required by the federal minister or under the Excise Tax Act
(Canada
);
(i)
"supplier" has the meaning assigned to it under subsection 123(1) of the Excise Tax Act
(Canada
);
(j)
"recipient" has the meaning assigned to it under subsection 123(1) of the Excise Tax Act
(Canada
); and
(k)
"vehicle" means a passenger vehicle, motor cycle, motor home or travel trailer.
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Qualifying property rebate
3.
(1) Where a person is a recipient of a qualifying property and tax is paid or payable with respect to that qualifying property under subsection 165(2) of the Excise Tax Act
(Canada) on or before December 31, 2016, the supplier of that qualifying property may, on behalf of the government of the province, pay or credit to the person who is the recipient of the qualifying property, an amount equal to the tax paid or payable under that subsection.
(2)
Where a person is the recipient of a qualifying property brought in from outside the province and tax on that qualifying property is paid or payable under sections 212.1, 220.05 or 220.06 of the Excise Tax Act
(Canada) on or before December 31, 2016, the federal minister may, on behalf of the government of the province, pay or credit to the person, an amount equal to the tax paid or payable on the qualifying property under those sections.
(3)
Where a person to whom an amount is payable under subsections (1) or (2) is not paid or credited with that amount, that person may, not more than 4 years immediately after the date on which the person was the recipient of the qualifying property, apply to the federal minister in the required form for payment of that amount and the federal minister may, on behalf of the government of the province, pay or credit the amount to that person.
(4)
Where, under subsection (1), the supplier of a qualifying property pays or credits an amount to the person who was the recipient of the qualifying property, the federal minister may, on behalf of the government of the province, pay or credit an equal amount to that supplier.
(5)
Where the federal minister pays or credits an amount to a person under subsections (2) or (3) or to a supplier under subsection (4), the federal minister may deduct from or set off against a payment made by the Crown in right of Canada to the government of the province an equal amount to that paid or credited under those subsections.
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Visiting forces vehicle rebate
4.
(1) A person who
(a)
is a member of a visiting force as defined in the Visiting Forces Act
(Canada
);
(b)
is not a citizen or a permanent resident of Canada
; and
(c)
has paid the tax under subsection 165(2) of the Excise Tax Act
(Canada
) in respect of a vehicle,
may apply to the minister for a rebate of an amount equal to the tax referred to in paragraph (c).
(2)
Subsection (1) does not apply where a member of a visiting force is entitled to a rebate of tax under section 252 of the Excise Tax Act
(Canada
).
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Claims
5.
(1) The minister may approve or disallow a claim for a rebate made under section 4.
(2)
A claim for a rebate under section 4 shall be in a form prescribed by the minister together with other information that the minister may require.
(3)
A rebate shall only be paid if the amount approved by the minister is at least $25.
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Repeal
6.
The Tax Agreement Regulations, 2011
, Newfoundland and Labrador Regulations 53/11, are repealed.
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Commencement & expiry
7.
(1) These regulations are considered to have come into force on April 15, 2016.
(2)
Paragraphs 2(a) to (j) and section 3 expire and are considered repealed on December 31, 2020.
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