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Newfoundland Regulation 1999


NEWFOUNDLAND REGULATION 22/99

NEWFOUNDLAND REGULATION 22/99

Tax Agreement Regulations (Amendment)
under the
Tax Agreement Act
(O.C. 99-067)

(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 St. John’s, March 10, 1999.

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

REGULATION

Analysis


        1.   S.15 Amdt.
Claims

        2.   Commencement


NR 31/97
as amended

        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 (Canada); or

             (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 (Canada).

Commencement

        2. These regulations shall be considered to have come into force on April 1, 1997.