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Consolidated Newfoundland Regulation 1996
and Post-Secondary Education Tax Regulations
Under the authority of section 32 of the Health and Post-Secondary Education Tax Act and the Subordinate Legislation Revision and Consolidation Act, the Lieutenant‑Governor in Council makes the following regulations.
1. Short title
2. Monthly tax return
3. Filing by employer
4. Return required
5. Association or amalgamation of corporations
7. Interest to be levied
8. Refund of overpayment
9. Interest on refund
10. Record keeping required
1. These regulations may be cited as the Health and Post-Secondary Education Tax Regulations.
Monthly tax return
2. (1) An employer shall file a monthly tax return in the form prescribed by the minister with the minister not later than 15 days after the end of the month in respect of which the return is made together with the tax payable by the employer.
(2) In addition to or instead of returns required under subsection (1), the minister may order an employer or class of employers to file a return in the form, for the period and within the time that the minister may specify and the employer so ordered shall file the return together with the tax payable by that employer for the period in respect of which the return is made.
Filing by employer
3. (1) An employer shall file an employer information return, in accordance with the form prescribed by the minister, with the minister within the time that may be specified.
(2) An employer shall file an annual declaration in accordance with a form prescribed by the minister with the minister before the last day of February immediately following the year in respect of which the declaration is made together with tax payable by the employer.
(3) An annual declaration shall be accompanied by
a copy of the T4‑T4A summary required by the Income Tax Act (
(4) Notwithstanding this section, the minister may waive the requirement of an annual declaration for a category of employers.
246/90 s4; 48/92 s1
4. A return required under the Act or these regulations shall be filed whether or not tax is payable for the period to which the return relates.
Association or amalgamation of corporations
5. (1) A corporation that is an employer which amalgamates or becomes associated or disassociated with another corporation that is an employer or a person who is an employer who becomes or ceases to be a partner with an employer, shall notify the minister of that change immediately.
(2) For the purposes of subparagraph 3(1)(d)(ii) of the Act,
(a) notwithstanding paragraph 3(1)(a) of the Act
and section 256 of the Income Tax Act
(i) if, during the year that is was created, it was associated with that corporation, or
(ii) if, at the beginning of that year, it was associated with that corporation; and
(b) a person shall be considered to be a partner with an employer in a year if the person is a partner at the beginning of the year.
6. (1) For the purposes of paragraph 2(1)(e) of the Act, there shall be excluded from the definition of "employer" an individual who pays the following expenses, provided the individual is not engaged in another business:
(a) child care expenses which are eligible as a deduction from income for the purposes of section 63 of the Income Tax Act (Canada) including amounts which would be deductible if there was no limitation of amount in the Income Tax Act; and
(b) aggregate medical expenses which may be used in computing the deduction from tax payable under section 118.2 of the Income Tax Act (Canada) and which are required to maintain a full time attendant for or the full time care of a patient in a nursing home or self‑contained domestic establishment where the patient lives.
(2) For the purposes of paragraph 2(k) of the Act, there shall be excluded from the definition of "remuneration" the expenses referred to in subsection (1).
(3) For the purposes of paragraph 3(a) of the Act,
(a) "agricultural industry" means the commercial production of food crops, feed crops, livestock, poultry, cultivated furs or floricultural products by a person who is a registered producer under paragraph 11(k) of the Natural Products Marketing Act and includes secondary processing of these products;
(b) "fishing industry" means the commercial catching of fish including aquatic crustaceans, mollusks and other marine animals by a genuine fisher who holds a valid commercial fishing licence issued by the Department of Fisheries and Oceans (Canada) or the cultivation or sea ranching of aquatic plants or animals by a genuine commercial aquaculturalist registered under the Aquaculture Act and includes secondary processing of these products; and
(c) "forestry industry" means the commercial production and harvesting of timber, silviculture, tree nursery production reforestation, forest improvement and forest production and includes secondary processing.
(4) For the purposes of this section, "secondary processing" means putting the products of a primary producer into a form marketable to an intermediate or wholesale purchaser and in the case of the
(a) "agricultural industry" means processing meat and poultry in an abattoir to a stage not further than cutting, dressing and packing, cleaning and preserving fruit and vegetables by farmers and agricultural cooperatives, processing raw milk and cream, milling flour, manufacturing feeds and pre‑mixes or fee concentrates, but does not include manufacturing bakery products, confectionery items or processed foods;
(b) "fishing industry" means eviscerating, skinning, filleting or otherwise processing fish and fish by‑products, aquatic crustaceans, mollusks and other marine animals and plants under a licence issued under the Fish Inspection Act; and
(c) "forestry industry" means manufacturing rough or dressed lumber, shingles or other sawmill or planing mill products by persons licensed as sawmill operators and manufacturing mechanical, semi‑mechanical, and chemical wood pulp, newsprint, groundwork printing paper, fine, specialty and sanitary papers, paperboard, building paper and building board and includes conversion of wood waste into suitable form for energy production.
Interest to be levied
7. (1) Interest shall be levied upon a sum due at the rate of 1.2% compounded per month or part of a month from the date the sum is required to be paid to the date of payment.
(2) Interest shall not be levied for a month in which the sum due is less than $100.
Refund of overpayment
8. (1) Where an employer has paid to the Crown an amount which exceeds the amount required to be paid, he or she may apply in writing to the minister for a refund of the overpayment.
(2) An application for refund shall be supported by the relevant facts, documentation or information that the minister may request.
(3) Upon verification of an application for refund, the minister shall pay the verified amount of overpayment to the person to whom the refund is due.
(4) A refund shall not be paid if the amount of refund is less than $10.
Interest on refund
9. (1) Where the minister issues a refund under section 8, he or she shall at the same time pay interest on the amount of the refund at the rate of 0.7% compounded per month from the date the application is received to the date the refund is approved.
(2) Where the minister issues a refund of tax resulting from a review or appeal of an assessment, interest shall be paid to the employer at the rate specified in subsection (1) from the date that the assessment or part of the assessment was paid to the date the refund is approved.
(3) Interest shall not be paid under this section when the amount of refund is less than $100.
Record keeping required
10. (1) An employer required to keep records and books of account in the province shall keep the records and books of account in the form and containing the information that will enable the minister to determine that the Act has been complied with.
(2) An employer shall preserve all books of account, records and documents required under the Act until the time that the minister authorizes their destruction.
11. The Health and Post Secondary Education Tax Regulations, Newfoundland Regulation 246/90, are repealed.
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