NEWFOUNDLAND REGULATION 21/99

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Newfoundland Regulation 1999

Health and Post-Secondary Education Tax Regulations (Amendment)
under the
Health and Post-Secondary Education Tax Act
(O.C. 99-068)

(Filed March 16, 1999)

Under the authority of section 32 of the Health and Post-Secondary Education Tax Act, the Lieutenant-Governor in Council makes the following regulation.

Dated at St. John's, March 10, 1999.

John R. Cummings, Q.C.
Deputy Clerk of the Executive Council

REGULATION

Analysis

1. S.6 Amdt.
Exclusions

CNR 1142/96

1. (1) Section 6 of the Health and Post-Secondary Education Tax Regulations is amended by adding immediately after subsection (1) the following:

(1.1) For the purposes of paragraph 2(1)(e) of the Act, there shall be excluded from the definition of "employer", a visiting force as defined in the Visiting Forces Act (Canada).

(2) Subsection 6(3) of the regulations is amended by deleting the reference "3(a)" and substituting the reference "3(1)(c)".