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Newfoundland Regulation 1997
Tax Agreement Regulations (Amendment)
(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.
1. The Tax Agreement Regulations are amended by adding immediately after section 10 the following:
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,
(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,
(xvii) security and alarm systems not forming part of the real property,
(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 (
New home rebate
13. A person who has paid the tax under section 165(2) of the Excise Tax Act (
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.
15. (1) The minister may approve or disallow a claim for a rebate made under this Part.
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 (
(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.
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 (
(5) A rebate shall not be paid unless the amount approved by the minister is not less than $25.
V is considered to have come into force on
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