NEWFOUNDLAND REGULATION 37/98

Tax Agreement Regulations (Amendment)
under the
Tax Agreement Act
(O.C. 98-073)

(Filed March 5, 1998)

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

Dated at St. John's, March 5, 1998.

John Cummings
Deputy Clerk of the Executive Council

REGULATION

Analysis

        1.   Part VI Added
PART VI
REBATE

              17.   Claims
18.   Visiting forces
        vehicle rebate

NR 31/97
as amended

        1. The Tax Agreement Regulations are amended by adding immediately after section 16 the following:

PART VI
REBATE

Claims

      17. (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 thing for which a rebate is being sought and any other information which the minister may require.

Visiting forces vehicle rebate

      18. (1) A person who

             (a)  is a member of a visiting force as defined in the Visiting Forces Act (Canada); and

             (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 passenger vehicle, motor cycle, motor home or travel trailer,

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).

©Earl G. Tucker, Queen's Printer