This is an official version.

Copyright ©2017: Queen's Printer,
St. John's, Newfoundland and Labrador, Canada

Important Information
(Includes details about the availability of printed and electronic versions of the Statutes.)

Newfoundland and Labrador
Regulation 2017


NEWFOUNDLAND AND LABRADOR REGULATION 114/17 NEWFOUNDLAND AND LABRADOR

 

 
NEWFOUNDLAND AND LABRADOR
REGULATION 114/17

Tax Agreement Regulations, 2018
under the
 Tax Agreement Act, 2010
(O.C. 2017-386)

(Filed December 28, 2017)

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 28, 2017.

Ann Marie Hann
Clerk of the Executive Council

REGULATIONS

Analysis


        1.   Short title

        2.   Definitions

        3.   Qualifying property rebate

        4.   Visiting forces vehicle rebate

        5.   Claims

        6.   Repeal

        7.   Commencement


Short title

        1. These regulations may be cited as the Tax Agreement Regulations, 2018.

Definitions

        2. In these regulations

             (a)  "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;

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

             (c)  "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);

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

             (e)  "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;

             (f)  "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;

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

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

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

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

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

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

           (m)  "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 taxable supply of a qualifying property that is a supply made in the province under Part IX of the Excise Tax Act (Canada) and, under that Part, tax under subsection 165(2) of that Act with respect to the supply

             (a)  is paid or becomes payable on or before December 31, 2016;

             (b)  is paid on or after January 1, 2018 without having become payable before that day; or

             (c)  becomes payable on or after January 1, 2018 without having been paid before that day,

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 supply of the qualifying property an amount equal to the tax paid or payable under that subsection.

             (2)  Where tax is paid or payable by a person under sections 212.1, 218.1, 220.05, 220.06 or 220.07 of the Excise Tax Act (Canada) with respect to a qualifying property brought in from outside the province by the person or delivered or made available to the person in the province and, under Part IX of that Act, that tax

             (a)  is paid or becomes payable on or before December 31, 2016;

             (b)  is paid on or after January 1, 2018 without having become payable before that day; or

             (c)  becomes payable on or after January 1, 2018 without having been paid before that day,

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) or (2) is not paid or credited with that amount, that person may, not more than 4 years immediately after the earlier of the date on which the tax referenced in those subsections was paid without having become payable or became payable under Part IX of the Excise Tax Act (Canada), 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 supply 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.

Visiting forces vehicle rebate

        4. (1) A person who

             (a)  is a member of a visiting force as defined in the Visiting Forces Act (Canada);

             (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

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

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

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

Repeal

        6. The Tax Agreement Regulations, 2016, Newfoundland and Labrador Regulation 84/16, are repealed.

Commencement

        7. These regulations come into force on January 1, 2018.