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Newfoundland and Labrador
Regulation 2014


NEWFOUNDLAND AND LABRADOR REGULATION 108/14

NEWFOUNDLAND AND LABRADOR
REGULATION 108/14

Tax Agreement Regulations, 2011 (Amendment)
under the
Tax Agreement Act, 2010
(O.C. 2014-375)

(Filed December 23, 2014)

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, December 23, 2014.

Paula Burt
Deputy Clerk of the Executive Council

REGULATIONS

Analysis


        1.   S.6 Amdt.
Claims

        2.   Commencement


NLR 53/11

        1. (1) Subsection 6(2) of the Tax Agreement Regulations, 2011 is repealed and the following substituted:

             (2)  A claim for a rebate under sections 4 or 5 shall be in a form prescribed by the minister together with other information that the minister may require.

             (2)  Section 6 of the regulations is amended by adding immediately after subsection (6) the following:

             (7)  Where a person receives the benefit of all or a part of a rebate under section 4 that he or she is not entitled to, he or she shall pay the amount of the overpayment to the minister plus interest at a rate and in the time and manner prescribed in section 10 of the Revenue Administration Regulations.

             (8)  The Revenue Administration Act, except Parts III to IX, and these regulations shall apply to an overpayment referred to in subsection (7) as if the overpayment were a tax referred to in the Revenue Administration Act and these regulations.

             (9)  A person referred to in subsection (7) shall, for the purpose of the Revenue Administration Act, be considered to be a taxpayer referred to in the Revenue Administration Act and these regulations.

Commencement

        2. These regulations are considered to have come into force on April 1, 2013.