This is an official version.

Copyright © 2006: Queen’s Printer,
St. John's, Newfoundland and Labrador, Canada

Important Information
(Includes details about the availability of printed and electronic versions of the Statutes.)

Newfoundland Regulation 1997


NEWFOUNDLAND REGULATION 109/97

NEWFOUNDLAND REGULATION 109/97

Tax Agreement Regulations (Amendment)
under the
Tax Agreement Act
(O.C. 97-609)

(Filed September 2, 1997)

Under the authority of section 6 of the Tax Agreement Act and section 52 of the Retail Sales Tax Act, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, August 28, 1997.

John R. Cummings
for the Clerk of the Executive Council

REGULATIONS

Analysis


        1.   Ss.11-16 Added
PART V
LABRADOR BUILDING MATERIALS REBATE
11.   Definitions
12.   Building materials
        rebate
13.   New home rebate
14.   Repairs and
        improvements
15.   Claims
16.   Commencement


NR 31/97

        1. The Tax Agreement Regulations are amended by adding immediately after section 10 the following:

PART V
LABRADOR BUILDING MATERIALS
REBATE

Definitions

     11. In this Part

             (a)  "building materials" means those materials purchased for and incorporated into and forming part of a building that is a home, but excludes

                      (i)  air conditioners, other than central air conditioners,

                     (ii)  appliances, including built-in dishwashers, counter-top ranges and built-in ovens,

                    (iii)  asphalt, paving stone and patio blocks,

                    (iv)  automotive glass,

                     (v)  blinds, curtains, draperies and hardware and rods for blinds, curtains and draperies,

                    (vi)  bolts, nuts and other fasteners and adhesives not designed for building use,

                   (vii)  electrical items with plug-in power supply cords,

                  (viii)  extension cords,

                    (ix)  free standing cabinets,

                     (x)  free standing fireplaces, stoves and space heaters,

                    (xi)  furniture,

                   (xii)  garbage compactors,

                  (xiii)  light bulbs, mirrors, padlocks and hasps,

                  (xiv)  paints, enamels and varnishes designed for appliances, vehicles or vessels,

                   (xv)  rugs, mats and carpet runners not affixed to the real property,

                  (xvi)  scaffolding,

                 (xvii)  security and alarm systems not forming part of the real property,

                (xviii)  signs,

                   (xix)  sound systems, speakers and controls,

                    (xx)  stock size carpets with bound edges,

                   (xxi)  stock size flooring,

                  (xxii)  tools of any type, and

                 (xxiii)  any other tangible personal property which in the opinion of the minister is not a building material;

             (b)  "home" means a detached house, semi-detached house, row-house unit, condominium unit, mobile home or apartment and includes the common areas of multi unit residences, but does not include a building or part of a building that is a hotel, motel, inn, boarding house, lodging house or other similar premises; and

             (c)  "new home" means a home which has not previously been occupied as a residence.

Building materials rebate

     12. A person who has paid the tax under section 165(2) of the Excise Tax Act (Canada) in respect of building materials acquired for a home in Labrador may apply to the minister for a rebate of an amount equal to that tax.

New home rebate

     13. A person who has paid the tax under section 165(2) of the Excise Tax Act (Canada) in respect of the purchase of a new home in Labrador may apply to the minister for a rebate of an amount equal to 50% of that tax.

Repairs and improvements

     14. (1) A person who has paid the tax under section 165(2) of the Excise Tax Act (Canada) in respect of repairs or improvements to a home in Labrador may apply to the minister for a rebate of an amount equal to that tax paid in respect of building materials included in that repair or improvement.

Claims

     15. (1) The minister may approve or disallow a claim for a rebate made under this Part.

             (2)  A claim for a rebate under this Part shall be in a form prescribed by the minister, together with the original invoice which shall contain the name, address and Excise Tax Act (Canada) registration number of the supplier, along with a description of the building materials purchased and any other information which the minister may require.

             (3)  A rebate with respect to a new home or renovations may be assigned to and claimed by the contractor responsible for building that new home or making those renovations.

             (4)  A rebate shall not be approved if the claimant has applied for or received a rebate or input tax credit with respect to the building materials under a provision of the Excise Tax Act (Canada).

             (5)  A rebate shall not be paid unless the amount approved by the minister is not less than $25.

Commencement

      16. Part V is considered to have come into force on April 1, 1997.