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Newfoundland Regulation 1999 Tax Agreement Regulations (Amendment) (Filed March
16, 1999) Under the
authority of section 6 of the Tax
Agreement Act, the Lieutenant-Governor in Council makes the following
regulation. Dated at John R.
Cummings, Q.C. REGULATION Analysis 1. S.15
Amdt. 2. Commencement NR 31/97 1. Section 15 of the Tax Agreement Regulations is amended by adding immediately after
subsection (5) the following: (6) Notwithstanding
subsection (4), the minister may approve or disallow a claim for a rebate made
under this Part where the claimant is (a) a
registered charity for the purpose of the Income
Tax Act ( (b) considered
by the minister to be a non-profit organization, provided
that the amount of the rebate under this section shall be calculated on the
amount net of a rebate or an input tax credit made under subsection (4) with
respect to a tax payable under subsection 165(2) of the Excise Tax Act ( Commencement 2. These regulations shall be considered to have
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