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Copyright 2000: Queen’s Printer,
St. John's, Newfoundland and Labrador, Canada

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Revised Statutes of Newfoundland 1990


CHAPTER L-5

AN ACT DESIGNED TO ENCOURAGE THE BUILDING OF HOMES IN LABRADOR

Analysis

1. Short title

2. Definitions

3. Exemption from certain provincial taxes

4. Exceptions to section 3

5. Regulations


Short title

1. This Act may be cited as the Labrador Tax Exemption Act.

RSN1970 c196 s1

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Definitions

2. In this Act

(a) "homes for people" does not include hotels, boarding houses, rooming houses, motels or buildings used for similar purposes;

(b) "Labrador" includes all of the islands forming part of the province that are located wholly north of Cape Bauld; and

(c) "person", in addition to its meaning in the Interpretation Act, includes the Crown, a town council, rural district council and board of trustees of a local improvement district and a board, commission and authority established under an Act of the Legislature.

RSN1970 c196 s2

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Exemption from certain provincial taxes

3. A person is exempted from the tax imposed by the Retail Sales Tax Act in respect of the purchase, consumption or use of materials, goods, articles and things and all other tangible personal property consumed or used in the construction, expansion, renewal, replacement or repair in Labrador of buildings designed as homes for people, whether they are houses, apartments or other buildings.

RSN1970 c196 s3; 1978 c36 s79

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Exceptions to section 3

4. Notwithstanding section 3

(a) where more than 40% of the total internal cubic area of a building is designed for a use other than homes for people and offices or other rooms or space for the management and operation of that building, a person shall not be exempted from the tax imposed under the Retail Sales Tax Act in respect of the purchase, consumption or use of materials, goods, articles and things or other tangible personal property consumed or used in the construction, expansion, renewal, replacement or repair of that building;

(b) where not less than 60% of the total internal cubic area of a building is designed for use as homes for people and offices or other rooms or space for the management and operation of that building, then, subject to paragraph (c), a percentage of the tax imposed under the Retail Sales Tax Act on the purchase, consumption or use of materials, goods, articles, things and other tangible personal property consumed or used in the construction, expansion, renewal, replacement or repair of that building, equal to the percentage of the internal cubic area of the building designed for use as homes for people and offices and other rooms or space for the management and operation of that building shall not be paid, but the balance of the tax shall be paid; and

(c) a person shall not be exempted from the tax imposed under the Retail Sales Tax Act in respect of the purchase, consumption or use of materials, goods, articles, things and other tangible personal property consumed or used in the interior of a building for the purpose of establishing, extending, renewing, replacing or repairing areas for a use other than as homes for people.

RSN1970 c196 s4; 1978 c36 s79

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Regulations

5. (1) The Lieutenant-Governor in Council may make regulations exempting a person from the tax imposed by the Retail Sales Tax Act in respect of the purchase, consumption or use of trailers and other mobile homes in Labrador and materials used in the repair of those trailers or other mobile homes or in connection with them or any of the tangible personal property.

(2) An exemption made under subsection (1) may be restricted to any of the tangible personal property used for specified purposes, and a person shall be exempted from the tax imposed by the Act in respect of the tangible personal property and to the extent prescribed in the regulations.

RSN1970 c196 s5; 1978 c36 s79

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