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Newfoundland and Labrador
Regulation 2011


NEWFOUNDLAND AND LABRADOR REGULATION 53/11

NEWFOUNDLAND AND LABRADOR
REGULATION 53/11

Tax Agreement Regulations, 2011
under the
Tax Agreement Act, 2010
(O.C. 2011-150)

(Filed June 7, 2011)

Under the authority of section 7 of the Tax Agreement Act, 2010, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, May 31, 2011.

Julia Mullaley
Deputy Clerk of the Executive Council

REGULATIONS

Analysis


        1.   Short title

        2.   Definitions

        3.   Qualifying Property rebate

        4.   Labrador building materials rebate

        5.   Visiting forces vehicle rebate

        6.   Claims

        7.   Repeal

        8.   Commencement


Short title

        1. These regulations may be cited as the Tax Agreement Regulations, 2011.

Definitions

        2. In these regulations

             (a)  "building materials" means those materials purchased for and incorporated into and forming part of a building that is a home, but excludes

                      (i)  air conditioners, other than central air conditioners,

                     (ii)  appliances, including built-in dishwashers, counter-top ranges and built-in ovens,

                    (iii)  asphalt, paving stone and patio blocks,

                    (iv)  automotive glass,

                     (v)  blinds, curtains, draperies and hardware and rods for blinds, curtains and draperies,

                    (vi)  bolts, nuts and other fasteners and adhesives not designed for building use,

                   (vii)  electrical items with plug-in power supply cords,

                  (viii)  extension cords,

                    (ix)  free standing cabinets,

                     (x)  free standing fireplaces, stoves and space heaters,

                    (xi)  furniture,

                   (xii)  garbage compactors,

                  (xiii)  light bulbs, mirrors, padlocks and hasps,

                  (xiv)  paints, enamels and varnishes designed for appliances, vehicles or vessels,

                   (xv)  rugs, mats and carpet runners not affixed to the real property,

                  (xvi)  scaffolding,

                 (xvii)  security and alarm systems not forming part of the real property,

                (xviii)  signs,

                   (xix)  sound systems, speakers and controls,

                    (xx)  stock size carpets with bound edges,

                   (xxi)  stock size flooring,

                  (xxii)  tools of any type, and

                 (xxiii)  any other tangible personal property which in the opinion of the minister is not a building material;

             (b)  "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;

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

             (d)  "federal minister" means the minister of the government of Canada who is responsible for the administration and enforcement of Part IX of the Excise Tax Act (Canada);

             (e)  "home" means a detached house, semi-detached house, row house unit, condominium unit, mobile home or apartment and includes the common areas of multi unit residences, but does not include a building or part of a building that is a hotel, motel, inn, boarding house, lodging house or other similar premises;

              (f)  "new home" means a home which has not previously been occupied as a residence;

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

             (h)  "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;

              (i)  "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;

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

             (k)  "required form" means the form and manner required by the federal minister or under the Excise Tax Act (Canada);

              (l)  "supplier" has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

            (m)  "recipient" has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada); and

             (n)  "vehicle" means a passenger vehicle, motor cycle, motor home or travel trailer.

Qualifying Property rebate

        3. (1) Where a person is a recipient of a qualifying property and tax is paid or payable with respect to that qualifying property under subsection 165(2) of the Excise Tax Act (Canada), the supplier of that qualifying property may, on behalf of the government of the province, pay or credit to the person who is the recipient of the qualifying property, an amount equal to the tax paid or payable under that subsection.

             (2)  Where a person is the recipient of a qualifying property brought in from outside the province and tax on that qualifying property is paid or payable under sections 212.1, 220.05 or 220.06 of the Excise Tax Act (Canada), the federal minister may, on behalf of the government of the province, pay or credit to the person, an amount equal to the tax paid or payable on the qualifying property under those sections.

             (3)  Where a person to whom an amount is payable under subsections (1) and (2) is not paid or credited with that amount, that person may, not more than 4 years immediately after the date on which the person was the recipient of the qualifying property, apply to the federal minister in the required form for payment of that amount and the federal minister may, on behalf of the government of the province, pay or credit the amount to that person.

             (4)  Where, under subsection (1), the supplier of a qualifying property pays or credits an amount to the person who was the recipient of the qualifying property, the federal minister may, on behalf of the government of the province, pay or credit an equal amount to that supplier.

             (5)  Where the federal minister pays or credits an amount to a person under subsections (2) or (3) or to a supplier under subsection (4), the federal minister may deduct from or set off against a payment made by the Crown in right of Canada to the government of the province an equal amount to that paid or credited under those subsections.

Labrador building materials rebate

        4. (1) A person who has paid the tax under subsection 165(2) of the Excise Tax Act (Canada) in respect of building materials acquired for a home in Labrador may apply to the minister for a rebate of an amount equal to that tax.

             (2)  A person who has paid the tax under subsection 165(2) of the Excise Tax Act (Canada) in respect of the purchase of a new home in Labrador may apply to the minister for a rebate of an amount equal to 50% of that tax.

             (3)  A person who has paid the tax under subsection 165(2) of the Excise Tax Act (Canada) in respect of repairs or improvements to a home in Labrador may apply to the minister for a rebate of an amount equal to that tax paid in respect of building materials included in that repair or improvement.

Visiting forces vehicle rebate

        5. (1) A person who

             (a)  is a member of a visiting forces 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 vehicle,

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).

Claims

        6. (1) The minister may approve or disallow a claim for a rebate made under sections 4 or 5.

             (2)  A claim for a rebate under sections 4 or 5 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 building materials or vehicle purchased and any other information which the minister may require.

             (3)  A rebate with respect to a new home or renovations may be assigned to and claimed by the contractor responsible for building the new home or making the renovations.

             (4)  A rebate with respect to building materials shall not be approved if the claimant has applied for or received a rebate or input tax credit with respect to the building materials under a provision of the Excise Tax Act (Canada).

             (5)  A rebate shall only be paid if the amount approved by the minister is at least $25.

             (6)  Notwithstanding subsection (4), the minister may approve or disallow a claim for a rebate made under section 4 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 section 4 shall be calculated on the amount net of a rebate or an input tax credit referred to in subsection (4) with respect to a tax payable under subsection 165(2) of the Excise Tax Act (Canada).

Repeal

        7. The Tax Agreement Regulations, Newfoundland and Labrador Regulation 31/97, are repealed.

Commencement

        8. These regulations come into force on the day the Tax Agreement Act, 2010 comes into force.