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Newfoundland Regulation 1999



Tax Agreement Regulations (Amendment)
under the
Tax Agreement Act
(O.C. 99-067)

(Filed March 16, 1999)

Under the authority of section 6 of the Tax Agreement Act, the Lieutenant-Governor in Council makes the following regulation.

Dated at St. John’s, March 10, 1999.

John R. Cummings, Q.C.
Clerk of the Executive Council



        1.   S.15 Amdt.

        2.   Commencement

NR 31/97
as amended

        1. Section 15 of the Tax Agreement Regulations is amended by adding immediately after subsection (5) the following:

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


        2. These regulations shall be considered to have come into force on April 1, 1997.