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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. Dated at John R.
Cummings REGULATIONS Analysis 1. Ss.11-16
Added NR 31/97 1. The Tax
Agreement Regulations are amended by adding immediately after section 10
the following: PART V 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 ( 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. 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 ( (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 ( (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 ©Earl G. Tucker, Queen's Printer |