NEWFOUNDLAND AND LABRADOR
REGULATION 64/06

Tax Agreement Regulations (Amendment)
under the
Tax Agreement Act
(O.C. 2006-379)

(Filed August 31, 2006)

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 St. John's, August 31, 2006.

Robert C. Thompson
Clerk of the Executive Council

REGULATIONS

Analysis

        1.   S.9 Amdt.
Book rebate

NLR 31/97
 as amended

        1. (1) Subsection 9(1) of the Tax Agreement Regulations is amended by renumbering paragraph (a) as paragraph (a.2) and by adding immediately before paragraph (a.2) the following:

             (a)  "composite property" means property that is wrapped, packaged, or otherwise prepared for sale as a single product the only components of which are a printed book and

                      (i)  a read-only medium that contains material all or substantially all of the value of which is reasonably attributable to one or more of the following

                            (A)  a reproduction of the printed book, and

                            (B)  material that makes specific reference to the printed book and the content of it and that supplements, and is integrated with, that content, or

                     (ii)  if the product is specifically designed for use by students enrolled in a qualifying course, a read-only medium or a right to access a website, or both of them, that contains material that is related to the subject matter of the printed book;

          (a.1)  "exempt supply" has the meaning given to it under subsection 123(1) of the Excise Tax Act (Canada);

             (2)  Paragraph 9(1)(b) of the regulations is repealed and the following substituted:

             (b)  "printed book" has the meaning given to it under subsection 259.1(1) of the Excise Tax Act (Canada);

             (3)  Subsection 9(1) of the regulations is amended by adding the following immediately after paragraph (b):

          (b.1)  "qualifying course" means a course instructing individuals the service of which,

                      (i)  is an exempt supply included in Part III of Schedule V to the Excise Tax Act (Canada), or

                     (ii)  would be an exempt supply included in that Part but for the fact that the supplier of the service has made an election under a section of that Part;

          (b.2)  "qualifying property" means property that is

                      (i)  a printed book,

                     (ii)  a composite property,

                    (iii)  an update of a printed book,

                    (iv)  an audio recording all or substantially all of which is a spoken reading of a printed book, or

                     (v)  a bound or unbound printed version of scripture of any religion;

          (b.3)  "read-only medium" means a tangible medium that is designed for the read-only storage of information and other material in digital format;

             (4)  Subsections 9(2) to (5) of the regulations are amended by replacing the references in those subsections to the phrase "printed book" with references to the phrase "qualifying property".

             (5)  Subsections (1) and (2) apply for the purposes of determining a rebate in respect of tax that becomes payable on or after September 1, 2006.

©Earl G. Tucker, Queen's Printer