This is not an official version. POINT IN TIME |
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September 1, 2006 to September 18, 2011 |
Repealed as of September 19, 2011
Tax Agreement Regulations
Amended by: 109/97
Tax Agreement Regulations
(Filed March 27, 1997) Under the
authority of section 6 of the Tax
Agreement Act
and section 52 of the Retail Sales Tax
Act
, the Lieutenant-Governor in Council makes the following regulations. Dated at
A.
Faour REGULATIONS
PART I
PART II
PART
PART IV
PART V
PART VI Short title
1.
These regulations may be cited as the Tax
Agreement Regulations
. PART I Interpretation
2.
(1) In this Part
(a)
"new residential home" and "new multi unit residential establishment" mean a
qualifying addition and a qualifying residential complex as referred to in this
Part;
(b)
"qualifying addition" means an addition to a multiple unit residential complex
other than an addition in which a unit was occupied by an individual as a place
of residence or lodging after the construction of the addition began and before
April 1, 1997;
(c)
"qualifying interior floor space" of a qualifying residential complex or
qualifying addition includes the width of the enclosing walls of the complex or
addition that are not adjacent to another complex and half of the width of the
enclosing walls of the complex or addition that are adjacent to another complex
but does not include
(i)
storage rooms, attics and basements, unless they are finished to a standard
comparable to the living areas of the complex or addition by the builder of the
complex or addition,
(ii)
parking areas,
(iii)
areas set aside for the placement of equipment for the heating of or the supply
of water, gas or electricity to the complex or addition, and
(iv)
in the case of a residential complex that is a condominium complex
(A)
a residential condominium unit where the unit was occupied by an individual as a
place of residence or lodging after the construction or substantial renovation
of the complex began and before April 1, 1997, or where tax is not payable under
subsection 165(2) of the Excise Tax Act
(Canada) in respect of a supply of the unit because of subsection 351(3) of
that Act,
(B)
half of the width of the enclosing walls of the unit referred to in clause (A)
that are adjacent to other units, and
(C)
the proportion of the total interior floor space of the common areas of the
condominium complex that the number of square metres of interior floor space of
the unit referred to in clause (A) is of the total number of square metres of
interior floor space of all condominium units in the condominium complex;
(d)
"qualifying residential complex" means a residential complex, the construction
or substantial renovation of which began before
(i)
floating home,
(ii)
mobile home,
(iii)
residential condominium unit,
(iv)
single unit residential complex that was occupied by an individual as a place of
residence or lodging after the construction or substantial renovation of the
complex began and before
(v)
multiple unit residential complex in which a residential unit was occupied by an
individual as a place of residence or lodging after the construction or
substantial renovation of the complex began and before April 1,1997, and
(vi)
residential complex where tax is not payable under subsection 165(2) of the
Excise Tax Act
(Canada) in respect of a supply of the complex because of subsection 351(1) or
(5) of that Act or in respect of a supply of services relating to the
construction or substantial renovation of the complex because of subsection
351(7) or (8) of that Act; and
(e)
"required form" means the form and manner required by the minister.
(2)
In this Part, "builder", "condominium complex", "floating home", "mobile home",
"multiple unit residential complex", "residential condominium unit",
"residential complex", "residential unit", "single unit residential complex" and
"substantial renovation " have the meanings assigned by subsection 123(1) of the
Excise Tax Act
(Canada).
(3)
This Part shall apply to new residential homes and new multi unit residential
establishments. Rebate
3.
(1) Where, immediately before
(a)
qualifying residential complex, other than a builder of the complex to whom
subsections 191(1) to (4) of the Excise
Tax Act
(Canada) do not apply because of subsection 191(5), (6) or (6.1) of that Act,
owned or had possession of the complex and had not transferred ownership or
possession of the complex under an agreement of purchase and sale to a person
who is not a builder of the complex; or
(b)
qualifying addition to a multiple unit residential complex, other than a builder
of the addition to whom subsection 191(4) of the
Excise Tax Act
(Canada) does not apply because of subsection 191(5), (6) or (6.1) of that Act,
owned or had possession of the addition and neither transferred possession of
the addition or a residential unit in the addition under a lease, licence or
similar arrangement nor transferred ownership or possession of the addition or
complex under an agreement of purchase and sale to a person who is not a builder
of the addition, the
minister shall pay a rebate to the builder of the complex or addition equal to
the amount determined by the formula A x B x C
(2)
In the formula A x B x C referred to in subsection (1)
A is
$55
B is
the number of square metres of qualifying interior floor space in the complex or
addition, and
C is
(a)
50%, where the construction or substantial renovation of the complex or the
construction of the addition was, on
(b)
75%, where the construction or substantial renovation of the complex or the
construction of the addition was, on April 1, 1997, more than 50% completed and
less than 90% completed; and
(c)
90%, where the construction or substantial renovation of the complex or the
construction of the addition was, on
(3)
Notwithstanding subsections (1) and (2), a rebate in respect of a qualifying
residential complex or a qualifying addition shall not be paid under this Part
to a person who does not apply to the minister for the rebate in the required
form before January 1, 1998 or where a rebate under this Part in respect of the
complex or addition was paid to another person entitled to it.
(4)
This section shall not apply in
PART II Definitions
4.
In Parts II and
(a)
"retail sales tax" means retail sales tax imposed under the Retail Sales Tax Act
as it exists on
(b)
"service" means a service referred to in sections 14 and 15 of the Retail Sales Tax Act
as it exists on March 31, 1997; and
(c)
"tangible personal property" has the same meaning as in the Retail Sales Tax Act.
General transitional
5.
(1) Retail sales tax shall not apply where a person acquires tangible personal
property or a service before
(a)
ownership and possession of that tangible personal property is transferred to
that person after
(b)
the service is substantially performed after
(2)
Where tangible personal property or all or substantially all of a service is
acquired on or before
(3)
Where a service is acquired commencing before
(4)
Notwithstanding subsections (1) and (2), retail sales tax shall apply where a
person acquires ownership and possession of tangible personal property or
acquires all or a portion of a service after March 31, 1997 and payment for that
property or service is made or due on or before October 23, 1996. Continuous provision of property or service
6.
Notwithstanding section 5, where tangible personal property or a service is
acquired on a continuous basis by means of a wire, pipeline or other conduit
commencing on or before March 31, 1997 and ending after that date retail sales
tax shall apply to the portion of the payment due or payable in a billing period
for that property or service calculated by the following formula
TA =
DB/TD x TP where
TA -
is the amount of payment to which retail sales tax is applied;
DB -
is number of days in the billing period occurring before
TD -
is the total number of days in the billing period; and
TP -
is the total payment due for that billing period. Leases, licences etc.
7.
(1) Where a person acquires tangible personal property by way of lease, licence
or other similar arrangement referred to in section 13 of the
Retail Sales Tax Act
commencing before
(a)
before April 30, 1997, retail sales tax shall apply to the payment for that
lease, licence or other arrangement; and
(b)
after April 29, 1997, retail sales tax shall apply to the portion of the payment
due or payable for the lease, licence or other arrangement that is a percentage
of the number of days in the leasing, licensing or other arrangement payment
period which occurs before April 1, 1997 divided by the total number of days in
that period.
(2)
Notwithstanding subsection (1), where tangible personal property is acquired,
and payment for that property is by way of rent, royalty, lease or other similar
payment for a period in which a service is also acquired with respect to that
property and payment for the property and service is included on a single
invoice, the entire transaction referred to on the invoice shall be treated as
tangible personal property or a service acquired in accordance with section 6. Price adjustments
8.
Where a person paid retail sales tax on tangible personal property acquired
before April 1, 1997 and that property is returned to the person from whom it
was acquired after March 31, 1997 but on or before July 31, 1997,
(a)
where the tangible personal property is returned and a full refund is made,
retail sales tax shall be refunded;
(b)
where the tangible personal property is exchanged for another tangible personal
property equal in consideration to the original amount of consideration paid,
there shall not be a retail sales tax refund; and
(c)
where there is a partial refund of the amount of payment made for the tangible
personal property, there shall be a refund of the retail sales tax with respect
to the partial refund amount. Book rebate
9.
(1) In this section (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;
(a.1)
"exempt supply" has the meaning given to it under subsection 123(1) of the
Excise Tax Act
(
(a.2)
"federal minister" means the minister of the government of
(b)
"printed book" has the meaning given to it under subsection 259.1(1) of the
Excise Tax Act
(
(b.1) "qualifying course" means a course instructing individuals the service of which,
(i)
is an exempt supply included in Part
(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; (b.2) "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;
(b.3)
"read-only medium" means a tangible medium that is designed for the read-only
storage of information and other material in digital format;
(c)
"required form" means the form and manner required by the federal minister or
under the Excise Tax Act
(
(d)
"supplier" has the meaning assigned to it under subsection 123(1) of the
Excise Tax Act
(
(e)
"recipient" has the meaning assigned to it under subsection 123(1) of the
Excise Tax Act
(
(2)
Where a person is a recipient of a qualifying property after March 31, 1997 and
tax is paid or payable with respect to that book under subsection 165(2) of the
Excise Tax Act
(Canada), 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 qualifying property, an amount equal to the tax paid or payable under that
subsection.
(3)
Where, after March 31, 1997, a person is the recipient of a qualifying property
brought in from outside the province and tax on that book is paid or payable
under sections 212.1, 220.05 or 220.06 of the Excise Tax Act
(Canada), 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 that subsection or section.
(4)
Where a person to whom an amount is payable under subsections (2) and (3) is not
paid or credited with that amount, that person may, not more than 4 years
immediately after the date on which the person was the recipient of the
qualifying property, 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.
(5)
Where, under subsection (2), the supplier of a qualifying property pays or
credits an amount to the person who was the recipient 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.
(6)
Where the federal minister pays or credits an amount to a person under
subsections (3) or (4) or to a supplier under subsection (5), 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. Commencement
10.
These regulations shall come into force on
PART V Definitions
11.
In this Part
(a)
"building materials" means those materials purchased for and incorporated into
and forming part of a building that is a home, but excludes
(i)
air conditioners, other than central air conditioners,
(ii)
appliances, including built-in dishwashers, counter-top ranges and built-in
ovens,
(iii)
asphalt, paving stone and patio blocks,
(iv)
automotive glass,
(v)
blinds, curtains, draperies and hardware and rods for blinds, curtains and
draperies,
(vi)
bolts, nuts and other fasteners and adhesives not designed for building use,
(vii)
electrical items with plug-in power supply cords,
(viii)
extension cords,
(ix)
free standing cabinets,
(x)
free standing fireplaces, stoves and space heaters,
(xi)
furniture,
(xii)
garbage compactors,
(xiii)
light bulbs, mirrors, padlocks and hasps,
(xiv)
paints, enamels and varnishes designed for appliances, vehicles or vessels,
(xv)
rugs, mats and carpet runners not affixed to the real property,
(xvi)
scaffolding,
(xvii)
security and alarm systems not forming part of the real property,
(xviii)
signs,
(xix)
sound systems, speakers and controls,
(xx)
stock size carpets with bound edges,
(xxi)
stock size flooring,
(xxii)
tools of any type, and
(xxiii)
any other tangible personal property which in the opinion of the minister is not
a building material;
(b)
"home" means a detached house, semi-detached house, row-house unit, condominium
unit, mobile home or apartment and includes the common areas of multi unit
residences, but does not include a building or part of a building that is a
hotel, motel, inn, boarding house, lodging house or other similar premises; and
(c)
"new home" means a home which has not previously been occupied as a residence. Building materials rebate
12.
A person who has paid the tax under section 165(2) of the
Excise Tax Act
(
New home rebate
13.
A person who has paid the tax under section 165(2) of the
Excise Tax Act
(
Repairs and improvements
14.
(1) A person who has paid the tax under section 165(2) of the
Excise Tax Act
(Canada) in respect of repairs or improvements to a home in Labrador may apply
to the minister for a rebate of an amount equal to that tax paid in respect of
building materials included in that repair or improvement. Claims
15.
(1) The minister may approve or disallow a claim for a rebate made under this
Part.
(2)
A claim for a rebate under this Part shall be in a form prescribed by the
minister, together with the original invoice which shall contain the name,
address and Excise Tax Act
(
(3)
A rebate with respect to a new home or renovations may be assigned to and
claimed by the contractor responsible for building that new home or making those
renovations.
(4)
A rebate shall not be approved if the claimant has applied for or received a
rebate or input tax credit with respect to the building materials under a
provision of the Excise Tax Act
(
(5)
A rebate shall not be paid unless the amount approved by the minister is not
less than $25.
(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
(
(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
(
Commencement
16.
Part V is considered to have come into force on
Claims
17.
(1) The minister may approve or disallow a claim for a rebate made under this
Part.
(2)
A claim for a rebate under this Part shall be in a form prescribed by the
minister, together with the original invoice which shall contain the name,
address and Excise Tax Act
(Canada) registration number of the supplier, along with a description of the
thing for which a rebate is being sought and any other information which the
minister may require. Visiting forces vehicle rebate
18.
(1) A person who
(a)
is a member of a visiting force as defined in the Visiting Forces Act
(
(b)
is not a citizen or a permanent resident of
(c)
has paid the tax under subsection 165(2) of the
Excise Tax Act
(
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
(
ŠEarl G. Tucker, Queen's Printer |