413 THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART I PUBLISHED BY AUTHORITY Vol. 82 ST. JOHN’S, FRIDAY, DECEMBER 7, 2007 No. 49 MINERAL ACT NOTICE Published in accordance with

section 62 of CNLR 1143/96 under the Mineral Act, cM-12, RSNL 1990 as amended. Mineral rights to the follo wing mineral licenses have reverted to the Crown: Mineral License 009160M 009161M Held by Martin, Edward Situate near Baie Verte Area On map sheet 12H/16 Mineral License 009671M Held by Martin, Edward Situate near Osbournes Pond, Baie Verte Peninsula On map sheet 12H/16 Mineral License 011200M Held by Benoit, Joan Marie Situate near Flat Bay Brook,Western NL On map sheet 12B/08 A portion of license 011340M Held by Silver Spruce Resources Inc.

Situate near Colford Lake On map sheet 13K/05 13K/12 more particularly described in an application on file at Department of Natural Resources A portion of license 011403M Held by Silver Spruce Resources Inc. Situate near Colford Lake On map sheet 13K/05 13K/12 more particularly described in an application on file at Department of Natural Resources A portion of license 011463M Held by Silver Spruce Resources Inc. Situate near Seal Lake On map sheet 13L/01 13L/08 more particularly described in an application on file at Department of Natural Resources A portion of license 011522M Held by Silver Spruce Resources Inc.

Situate near Letitia Lake On map sheet 13L/01 13L/08 more particularly described in an application on file at Department of Natural Resources

THE NEWFOUNDLAND AND LABRADOR December 7, 2007 414 A portion of license 011524M Held by Silver Spruce Resources Inc. Situate near Naskaupi River Area On map sheet 13L/01 more particularly described in an application on file at Department of Natural Resources Mineral License 012049M Held by Paragon Minerals Corporation Situate near Exploits River,Central NL On map sheet 12A/10 12A/15 Mineral License 012428M Held by Pathfinder Resources Ltd. Situate near Dinner Box Hill,Southern NL On map sheet 11O/09 11O/16 Mineral License 012429M Held by Pathfinder Resources Ltd.

Situate near Grand Bruit North,Southern NL On map sheet 11O/09 Mineral License 012431M Held by Pathfinder Resources Ltd. Situate near Dinner Box Hill,Southern NL On map sheet 11O/09 Mineral License 012432M Held by Powell, Tony Situate near South of Goose River On map sheet 13F/07 Mineral License 012445M Held by Pathfinder Resources Ltd. Situate near East Bay Brook,Southern NL On map sheet 11O/09 11O/16 Mineral License 012446M Held by Pathfinder Resources Ltd.

Situate near LaPoile Area,Southern NL On map sheet 11O/09 11O/16 Mineral License 012453M Held by White Bear Resources Incorporated Situate near Lac Montenon On map sheet 23B/14 23G/03 Mineral License 012454M Held by White Bear Resources Incorporated Situate near Wheeler Lake On map sheet 23G/02 Mineral License 012455M Held by White Bear Resources Incorporated Situate near Bruce Lake On map sheet 23G/02 23G/07 Mineral License 012456M Held by White Bear Resources Incorporated Situate near Bruce Lake On map sheet 23G/02 The lands covered by this notice except for the lands within Exempt Mineral Lands, the Ex empt Mineral Lands being described in CNLR 1143/96 and NLR 71/98, 104/98, 97/2000, 36/2001, 31/2004 and 78/2006 and outlined on 1:50 000 scale digital maps maintained by the Department of Natural Resources, will be open for staking after the hour of 9:00 a.m. on the 32 nd clear day after the date of this publication.

JIM HINCHEY P.Geo Manager - Mineral Rights File # 774:4999, 5310, 6292, 6407, 6468, 6521, 6570, 6571, 7028, 7333, 7334, 7336, 7337, 7345, 7346, 7353, 7354, 7355, 7356 Dec 7 URBAN AND RURAL PLANNING ACT NOTICE OF REGISTRATION TOWN OF CONCEPTION BAY SOUTH MUNICIPAL PLAN AMENDMENT NO. 23, 2007 DEVELOPMENT REGULATIONS AMENDMENT NO. 27, 2007 Take notice that the Town of Conception Bay South Municipal Plan Amendment No. 23, and Development Regulations Amendments No. 27 adopted on October 2, 2007 was approved as amended on November 6, 2007 and have now been registered by the Minister of Municipal Affairs. 1.

In general terms the purpose of Municipal Plan Amendment No. 23 is to rede signate approximately 94 acres of land immediately south of the intersection of the Conception Bay South Bypass Road and Legion Road to accommodate a commercial retail centre development. Commercial Policies of the Plan are amended to recognize this area and provide for a Commercial Shopping Centre Use Zone. The purpose of the corresponding Development Regulations Amendment is to add a new Commercial Shopping Centre land use zone to

Schedule C of the Development Regulations and re-zone the ar ea to this use new zone with the following changes: A change to the amendmen t adopted on October 2, 2007 was made by deleting from the area that is subject to amendment, a portion proposed to be designated Commercial from the Open Space Recreation Land Use Designation, and removing reference to this area from the amendment text and map legend.

The corresponding Development Regulations am endment was changed by deleting from the area that is subject to amendment, that portion proposed to be designated Commercial Shopping Centre from the Open Space Recreation Land Use zone, and removing reference to this area from the amendment text and map legend. The Conception Bay South Muni cipal Plan Amendment No. 23, 2007 and Development Regul ations Amendments No. 27, 2007 will come into effect on December 7, 2007 the date

THE NEWFOUNDLAND AND LABRADOR December 7, 2007 415 of publication in The Newfoundland and Labrador Gazette . Anyone who wishes to inspect a copy of these amendments may do so at the Town Office, during normal working hours. TOWN OF CONCEPTION BAY SOUTH Mary Bishop, FCIP, Director of Planning Dec 7 TRUSTEE ACT ESTATE NOTICE IN THE MATTER OF THE ESTATE OF HUBERT JOSEPH DINN, LATE OF MOUNT CARMEL, IN THE PROVINCE OF NEWFOUNDLAND AND LABRADOR, RETIRED BUSINESSPERSON, DECEASED.

All persons claiming to be creditors of or who have any claims or demands whatsoever upon or affecting the Estate of HUBERT JOSEPH DINN, Retired Businessperson, who died at St. John ’s, NL, on or about June 28, 2007, are hereby requested to send particulars of the same in writing, duly attested, to the undersigned Solicitors for the Executrix of the Estate, on or before the 10th day of January, 2008, after which date the said Executrix will proceed to distribute the said Estate having regard only to the claims of which she shall then have had notice. Dated at Mount Pearl, NL, this 3rd day of December, 2007.

BUDDEN, MORRIS Solicitors for the Executrix PER: Stuart A. Morris ADDRESS FOR SERVICE: 184 Park Avenue Mount Pearl, NL A1N 1K8 Tel: (709) 747-0077 Fax: (709) 747-0104 Dec 7 LANDS ACT NOTICE OF INTENT LANDS ACT,

Chapter 36, S.N. 1991 Notice is hereby given that Max Penney of 37 Atkins Road, Conception Bay South intends to apply to the Department of Environment an d Conservation, two months from the publication of this Noti ce, to acquire title, pursuant to

Section 7(2)(

e) of the said Act, to that piece of Crown Land situated within ten (10) metres of the waters of Long Pond, in the Electoral District of Conception Bay South for the purpose of a wharf and being more particularly described as follows: Bounded on the North by Shoreline Reservation of Long Pond for a distance of 10 m; Bounded on the East by Max Penney for a distance of 7 m; Bounded on the South by Shoreline Reservation of Long Pond for a distance of 10 m; Bounded on the West by the waters of Long Pond for a distance of 7 m; and containing an area of approximately 70 square metres.

Any person wishing to object to the application must file the objection, in writing, within one month from the publication of this notice, with reasons for it, to the Minister of Environment and Conserva tion, c/o Eastern Regional Lands Office, P. O. Box 8700 , 5 Mews Place, St. John’s, NL, A1B 4J6. For further information regarding the proposed application, please contac t Max Penney, Telephone (709) 834-7552.

Dec 7 QUIETING OF TITLES ACT 2007 01 T 4916 IN THE SUPREME COURT OF NEWFOUNDLAND AND LABRADOR TRIAL DIVISION IN THE MATTER of an Application by Index Investments Inc., a body corporate, concerning a parcel of land situate at 1887 Topsail Road, in the Town of Paradise, in the Province of Newfoundland and Labrador, pursuant to the Quieting of Titles Act , RSNL 1990, cQ-3, as amended NOTICE OF APPLICATION under the Quieting of Titles Act, , RSNL 1990, cQ-3, as amended NOTICE is hereby given to all parties that Index Investments Limited has applied to the Supreme Court of Newfoundland and Labrador, Trial Division, to have its title to ALL THAT piece or parcel of land situate on the 1887 Topsail Road, in the Town of Paradise, in the Province of Newfoundland and Labrador, and more particularly described in

Schedule “A” as attached hereto and more particularly outlined on diagram annexed hereto as

Schedule “B” as filed with this Application in the Registry of the Supreme Court of Newfoundland and Labrador, Trial Division, at St. John’s, investigated and for a declaration that the said Applicant, is the ab solute owner thereof, SUBJECT TO a mortgage in favour of Fairview Holdings Limited registered 3 July 2007 as Registration Number 195676 of the Registry of Deeds and SUBJECT TO a mortgage in favour of Fairview Investments Limi ted registered 3 July 2007 as Registration Number 195686 and free from the exceptions and qualifications contained in sub-sections 22 (1) (

c) and 22 (1) (

d) of the Quieting of Titles Act. All persons having title adverse to the said title claimed by the Applicant shall file in the Registry of the Supreme Court of Newfoundland and Labrador, Trial Division, particulars

THE NEWFOUNDLAND AND LABRADOR December 7, 2007 416 of such adverse claim and serve the same together with an Affidavit verifying the same on the undersigned solicitors for the Applicants on or before the 3 rd day of January, 2008, after which date no party having any claim shall be permitted to file the same or to be heard except by special leave of the Court and subject to such conditions as the Court may deem just. All adverse claims shall be investigated in such manner as the Supreme Court may direct. DATED AT St. John’s, in the Province of Newfoundland and Labrador, this 27th day of November, 2007.

WHITE, OTTENHEIMER & BAKER Solicitors for the Applicant PER: Robert J. Hickey ADDRESS FOR SERVICE: 6th Floor, Baine Johnston Centre 10 Fort William Place, P. O. Box 5457 St. John’s, NL A1C 5W4 Dec 7

SCHEDULE “A” Client: Index Investment Inc.

All that piece or parcel of la nd situate, lying and being on the south side of Topsail Road, in the town of Paradise, in the province of Newfoundland and Labrador, Canada, and being more particularly described as follows, that is to say: BEGINNING at a point, said point being in the southern limit of Topsail Road (20.12 metres wide) and having co- ordinates of North 5 265,554.696 metres and East 312, 232, 373 metres of the modified three degree Transverse Mercator Projection (Zone 1, NAD 83) for the province of Newfoundland and Labrador, Canada: THENCE running by land of David Porter (Registration No. 102114-Registry of Deeds for Newfoundland and Labrador) S 23º 13’ 00” W a distance of 85.365 metres; THENCE running by land of Manuel Tony Baker (Registration No. 19293-Registry of Deeds for Newfoundland and Labrador) S 49º 55’ 01” E a distance of 45.186 metres; THENCE running by land of Manuel Tony Baker (Registration No. 19293-Registry of Deeds for Newfoundland and Labrador) a nd by land of Gerald G.

Spracklin S 82º 32’ 25” E a distance of 86.084 metres; THENCE running by land, now or formerly, of Rupert Morris (Volume No 443 Folio 283 Registry of Deeds for Newfoundland and Labrador) S 06º 53’ 14” W a distance of 20.536 metres; THENCE running S 06º 44’ 48” W a distance of 31.441 metres; THENCE running S 04º 55’ 31” W a distance of 38.964 metres; THENCE running S 08º 22’ 17” W a distance of 47.808 metres; THENCE running S 07º 12’ 31” W a distance of 24.327 metres; THENCE running S 06º 59’ 44” W a distance of 57.027 metres; THENCE running by land, no w or formerly, of Topsail Realty (Volume 3257 Folio 563 Registry of Deeds for Newfoundland and Labrador) N 25º 42’ 22” W a distance of 13.865 metres; THENCE running S 85º 21’ 00” W a distance of 53.650 metres; THENCE running S 10º 51’ 00” W a distance of 80.801 metres; THENCE running S 30º 16’ 00” W a distance of 55.781 metres; THENCE running by land, now or formerly, of Paul & Regina Bennett (Registration No. 54714 Registry of Deeds for Newfoundland) N 37º 03’ 00” W a distance of 39.221 metres; THENCE running by land, to be acquired by, Index Investments Inc. and by land of Gerald G.

Spracklin N 37º 03’ 21” W a distance of 79.659 metres; THENCE running by land, now or formerly, of the O’Brien Estate N 31º 39’ 30” W a distance of 7.491 metres; THENCE running N 42º 55’ 30” W a distance of 18.639 metres; THENCE running N 43º 07’ 00” W a distance of 35.976 metres; THENCE running N 44º 37’ 00” W a distance of 14.758 metres; THENCE running by land, now or formerly, of the O’Brien Estate, and also along the southeastern limit of a Reserved Road and also by land of NPR Health Property General Partner Ltd. (Registration No. 188905 Registry of Deeds for Newfoundland and Labrador) N 24º 25’ 15” E a distance of 277.173 metres; THENCE running by land of NPR Health Property General Partner Ltd. (Registration No. 188905 Registry of Deeds for Newfoundland and Labrador) N 45º 12’ 00” W a distance of 26.556 metres; THENCE running N 21º 03’ 00” E a distance of 14.080 metres; THENCE running N 26º 20’ 00” E a distance of 20.480 metres;

THE NEWFOUNDLAND AND LABRADOR December 7, 2007 417 THENCE running N 32º 15’ 00” E a distance of 20.970 metres; THENCE running along the aforementioned southern limit of Topsail Road following the arc of a curve, counter- clockwise, having a radius of 154.500 metres, an arc distance of 47.878 metres (chord bearing and distance being S 71º 09’ 58” E and 47.687 metres), more or less, to the principal Point of Beginning. The above described piece or parcel of land contains an area of 58680 square metres, the sa me being more particularly described on the drawing hereto attached.

All bearings refer to Grid North (NAD 83). There is a brook passing through the subject property as indicated on the attached plan.

THE NEWFOUNDLAND AND LABRADOR December 7, 2007 418 CHANGE OF NAME ACT NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Government Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- MELISSA DILLON of P.O. Box 337, 36 Chafe Avenue, St. John’s, A0A 1J0 in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried child’s name from NATHAN BRADLEY PORTER to NATHAN BRADLEY DILLON DATED this 27th day of November, 2007. MELISSA DILLON (Signature of Applicant) Dec 7

THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART II SUBORDINATE LEGISLATION FILED UNDER THE STATUTES AND SUBORDINATE LEGISLATION ACT Vol. 82 ST. JOHN’S, FRIDAY, DECEMBER 7, 2007 No. 49 NEWFOUNDLAND AND LABRADOR REGULATIONS NLR 118/07 NLR 119/07 NLR 120/07 NLR 121/07 NLR 122/07 NLR 123/07

The Newfoundland and Labrador Gazette December 7, 2007 837 NEWFOUNDLAND AND LABRADOR REGULATION 118/07 Provincial Offences Ticket Regulations, 1999 (Amendment) under the Provincial Offences Act (O.C. 2007-472) (Filed December 5, 2007) Under the authority of

section 31 of the Provincial Offences Act, the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, November 27, 2007. Gary Norris Clerk of the Executive Council REGULATIONS Analysis 1. S.2 Amdt. Contravention

Section 2 of the Provincial Offences Ticket Regulations, 1999 is amended by adding immediately after paragraph (b.2) the fol- lowing: (b.3) a provision of the regulations referred to in

section 3 of the City of Corner Brook Violation Notice Regulations; ©Earl G. Tucker, Queen's Printer NLR 78/99 as amended

The Newfoundland and Labrador Gazette December 7, 2007 839 NEWFOUNDLAND AND LABRADOR REGULATION 119/07 Seniors' Benefit Regulations, 2007 under the Income Tax Act, 2000 (O.C. 2007-481) (Filed December 5, 2007) Under the authority of

section 68 of the Income Tax Act, 2000 the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, December 3, 2007. Gary Norris Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Definitions 3. Seniors' benefit calculation 4. Indexation 5. Repeal 6. Commencement 1. These Regulations may be cited as the Seniors' Benefit Regula- tions, 2007. 2. In these regulations (a) "Act" means the Income Tax Act, 2000;

Short title

Definitions

Seniors' Benefit Regulations, 2007 119/0 7 The Newfoundland and Labrador Gazette December 7, 2007 840 (b) "adjusted income" and "qualified relation" have the mean- ings assigned to them under paragraph 34(1)(

a) of the Act; and (c) "eligible individual" has the meaning assigned to it under paragraph 34(1)(

b) of the Act. 3. For the purposes of paragraph 34(4)(

b) of the Act, the amount referred to in that paragraph shall be calculated as (

a) where there is no qualified relation, $384 for an eligible in- dividual who is 64 years of age or over at any time in the taxation year, reduced by 5.83% of the amount by which the eligible individual’s adjusted income for the taxation year exceeds $15,333; (

b) where there is a qualified relation who is not 64 years of age or over any time in the taxation year, $384 for an eligible in- dividual who is 64 years of age or over any time in the taxa- tion year, reduced by 5.83% of the amount by which the combined adjusted income for the eligible individual and qualified relation for the taxation year exceeds $25,000; and (

c) where there is a qualified relation who is 64 years of age or over any time in the taxation year, $384 for an eligible indi- vidual who is 64 years of age or over any time in the taxa- tion year plus $384 for the qualified relation, reduced by 11.66% of the amount by which the combined adjusted in- come for the eligible individual and qualified relation for the taxation year exceeds $25,000. 4. All amounts expressed in dollars in these regulations shall be indexed in accordance with subsection 6.1(2) of the Act and for that purpose "relevant section" in paragraph 6.1(3)(

b) of the Act is consid- ered to include these regulations. 5. The Newfoundland and Labrador Seniors' Benefit Regula- tions, 2006, Newfoundland and Labrador Regulations 84/06, are repealed. 6. These regulations are consid ered to have come into force on January 1, 2007. ©Earl G. Tucker, Queen's Printer Seniors' benefit calculation Indexation Repeal Commencement

The Newfoundland and Labrador Gazette December 7, 2007 841 NEWFOUNDLAND AND LABRADOR REGULATION 120/07 Child Benefit Regulations, 2007 under the Income Tax Act, 2000 (O.C. 2007-482) (Filed December 5, 2007) Under the authority of

section 68 of the Income Tax Act, 2000 the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, December 3, 2007. Gary Norris Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Definitions 3. Qualified dependent 4. Child benefit calculation 5. Nutritional supplement benefit 6. Benefit reduction calculation 7. Indexation 8. Repeal 9. Commencement 1. These regulations may be cited as the Child Benefit Regulations, 2007. 2. In these regulations

Short title

Definitions

Child Benefit Regulations, 2007 120/0 7 The Newfoundland and Labrador Gazette December 7, 2007 842 (a) "Act" means the Income Tax Act, 2000; and (b) "NLCB" means the Newfoundland and Labrador child bene- fit as defined in paragraph 38(1)(

b) of the Act. 3. A person who is a qualified dependent of an eligible individual on the first day of a month is a qualified dependent of that individual for that month. 4.

The amount of the Newfoundland and Labrador child benefit that applies for a qualified dependent of an eligible individual that is considered to have arisen during a month in relation to which the year is the base taxation year is the amount of NLCB, if it is positive, calcu- lated according to the following formula: NLCB = 1/12[(A+B+C+D)-E] where: A = $322 for the first qualified dependent B = $342 for the second qualified dependent C = $367 for the third qualified dependent D = $394 times the number of qualified dependents in excess of 3; and E = the benefit reduction calculated under

section 6 5. An eligible individual who r eceives on behalf of a qualified dependent the NLCB calculated in accor dance with these regulations is entitled to receive, for the 11 month period effective the first of the month following the month during which birth occurred, a supplemen- tary benefit of $60 a month. 6. Where the adjusted income of an eligible individual for a base taxation year, in relation to a month (

a) is less than or equal to $17,397, the benefit reduction “E” shall equal zero; and Qualified dependent Child benefit calculation Nutritional supple- ment benefit Benefit reduction calculation

Child Benefit Regulations, 2007 120/0 7 The Newfoundland and Labrador Gazette December 7, 2007 843 (

b) is greater than $17,397, the benefit reduction "E" shall be calculated by multiplying the difference between the ad- justed income and $17,397 by (i) 6.44% where there is one qualified dependent, (ii) 13.28% where there are 2 qualified dependents, (iii) 20.62% where there ar e 3 qualified dependents, and (iv) the total of 20.62%, and the product obtained by multi- plying the number of qualified dependents in excess of 3 by 7.88%. 7. All amounts expressed in dollars in these regulations, except in

section 6, shall be indexed in accord ance with subsection 6.1(2) of the Act and for that purpose "relevant section" in paragraph 6.1(3)(

b) of the Act is considered to include these regulations. 8. The Newfoundland and Labrador Child Benefit Regulations, 2006 No. 2, Newfoundland and Labrador Regulation 83/06, are repealed. 9. These regulations are consid ered to have come into force on July 1, 2007. ©Earl G. Tucker, Queen's Printer Indexation Repeal Commencement

845 NEWFOUNDLAND AND LABRADOR REGULATION 121/07 Personal Income Tax Indexation Regulations under the Income Tax Act, 2000 (O.C. 2007-479) (Filed December 5, 2007) Under the authority of

section 6.1 and

section 68 of the Income Tax Act, 2000 the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, December 3, 2007. Gary Norris Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Definitions 3. Indexation 2007 4. Indexation 2008 5. Consumer price index 6. Commencement 1. These regulations may be cited as the Personal Income Tax In- dexation Regulations. 2. In these regulations "Act" means the Income Tax Act, 2000.

Short title

Definitions

Personal Income Tax Indexation Regulations 121/0 7 846 3. For the purpose of subparagraph 6.1(1)(b)(ii) of the Act the con- sumer price index amount shall be calculated for the period and using the formula as follows: (A/B-1) X 0.5 where A is the consumer price index for the 12 month period ending September 30, 2006, and B is the consumer price index for the 12 month period preced- ing the period referred to in the description of A. 4.

For the purposes of subparagraph 6.1(2)(b)(ii) of the Act the consumer price index amount shall be calculated for the period and using the formula as follows: (A/B-1) where A is the consumer price index for the 12 month period ending September 30 before the taxation year, and B is the consumer price index for the 12 month period preced- ing the period referred to in the description of A. 5. In these regulations, the consumer price index for any 12 month period is the result arrived at by (

a) aggregating the consumer price index, as defined in the Act, for each month in that period; (

b) dividing the aggregate obtained under paragraph (

a) by twelve; and (

c) rounding the result obtained under paragraph (

b) to the near- est one-thousandth or, where the result obtained is equidis- tant from two consecutive one-thousandths, to the higher of those numbers. 6. These regulations are consid ered to have come into force on January 1, 2007. ©Earl G. Tucker, Queen's Printer Indexation 2007 Indexation 2008 Consumer price index Commencement

The Newfoundland and Labrador Gazette December 7, 2007 847 NEWFOUNDLAND AND LABRADOR REGULATION 122/07 Low Income Tax Reduction Regulations under the Income Tax Act, 2000 (O.C. 2007-480) (Filed December 5, 2007) Under the authority of

section 21.1 of the Income Tax Act, 2000 the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, December 3, 2007. Gary Norris Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Definitions 3. Low Income Tax Reduction amounts 4. Commencement 1. These regulations may be cited as the Low Income Tax Reduc- tion Regulations. 2. In these regulations "Act" means the Income Tax Act, 2000. 3. For the purpose of the Act, for the 2007 taxation year (

a) the amount referred to in paragraph 21.1(2.1)(

a) is $464; and

Short title

Definitions Low Income Tax Reduction amounts

Low Income Tax Reduction Regulations 122/0 7 The Newfoundland and Labrador Gazette December 7, 2007 848 (

b) the amount referred to in paragraph 21.1(2.1)(

b) is $593. 4. These regulations are consid ered to have come into force on January 1, 2007. ©Earl G. Tucker, Queen's Printer Commencement

The Newfoundland and Labrador Gazette December 7, 2007 849 NEWFOUNDLAND AND LABRADOR REGULATION 123/07 Income Tax Deduction Regulations under the Income Tax Act, 2000 (O.C. 2007-478) (Filed December 5, 2007) Under the authority of

section 68 of the Income Tax Act, 2000 the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, December 3, 2007. Gary Norris Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Interpretation 3. Deduction and remittances 4. Periodic payments 5. Commissions and salary or wages combined 6. LSVCC shares 7. Bonuses, retroactive in- creases and lump sum pay- ments 8. When deductions are not required 9. Variations in deductions 10. Employees' returns

Income Tax Deduction Regulations 123/0 7 Regulations (Amendment) 123/07 The Newfoundland and Labrador Gazette December 7, 2007 850 11. Application of other provi- sions of federal regulations 12. Commencement

Schedule A

Schedule B 1. These regulations may be cited as the Income Tax Deduction Regulations. 2.

(1) In these regulations (a) "Act" means the Income Tax Act, 2000; (b) "appropriate percentage" for a year means the lowest per- centage specified in

section 7 of the Act that is applicable in determining tax payable under the Act for that year; (c) "employee" means a person receiving remuneration who reports for work at an employe r’s establishment in the prov- ince; (d) "employer", "estimated deductions", "pay period", "remu- neration", and "total remuneration" each has the same mean- ing as in

section 100 of the federal regulations; (e) "federal regulations" means the Income Tax Regulations under subsection 221(1) of the federal Act; (f) "personal credits" means, in respect of a particular taxation year, the greater of (

i) the amount referred to in paragraph 9(1)(

c) of the Act, and (ii) the sum of the amounts that the employee would be entitled to claim for that year under (A) subsections 9(1), (2) and (3) of the Act if the de- scription of A in those subsections were read as "is equal to one", (

B) section 12 of the Act if the description of A in that

section were read as "is equal to one" and as if sub-

section 118.3(1) of the Federal Act were read with- out reference to paragraph (c),

Short title

Interpretation

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 851 (

C) sections 13 and 14 of the Act if subsection 118.5(1) of the federal Act were read without reference to "an amount equal to the product obtained when the appropriate percentage for the year is multiplied by" and the description of A in subsection 14(1) of the Act were read as "is equal to one", (D) subsection 18(1) of the Act, if the formula A + B - C were read as (A + B) / C where A is the value of A in that subsection, B is the value of B in that subsection, and C is the appropriate percentage for the year, and (E) subsection 18(2) of the Act, if the formula A - B in subsection 18(3) of the Act were read as A / B where A is the value of A in that subsection, and B is the appropriate percentage for the year; and (g) "year" means a calendar year.

(2) Amounts expressed in dollars in the Act that are relevant to the definition in this

section of "personal credits" and are subject to an annual adjustment under

section 6.1 of the Act are subject to the same annual adjustment for the purpose of that definition.

(3) For the purpose of these regulations, subsections 100(3), (3.1) and (4) of the federal regulations applies, with the necessary changes.

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 852 3. Every person who makes a payment described in subsection 153(1) of the federal Act, as that

section applies for the purpose of the Act, to an employee shall deduct or withhold from that payment, and remit to the Receiver General of Canada, the amount that is determined under these regulations. 4.

(1) Subject to subsection (3) and sections 4 to 8 and to

section 109 of the federal regulations, the amount to be deducted or withheld under

section 3 of these regulations for a pay period in which the em- ployer makes a payment of remuneration to an employee is determined by the formula A / B where A is the employee's notional tax for the year in which the payment is made, and B is the maximum number of pay periods in that year.

(2) For the purpose of this section, (

a) an employee's notional tax for the year is the amount deter- mined by the formula (C + D) - E where C is the amount of tax that would be determined under

section 6 of the Act for the year if the employee's notional remuneration for that year were the employee's taxable income for the year, D is an amount equal to the amount that would be determined under

section 32 of the Act with re- spect to the employee if the amount that would be the notional tax for the year for the em- ployee were determined without reference to the element D in this formula and that tax were Deduction and remittances Periodic payments

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 853 that employee’s tax payable under

Part I of the Act for that year, and E is the employee's tax credit amount; (

b) an employee's notional remuneration for the year is the amount determined by the formula F x G where F is the amount that is the mid-point of the appli- cable range of remuneration specified in

Schedule A for the pay period in which the payment falls, and G is the maximum number of pay periods in that year; and (

c) the employee's tax credit amount is the amount determined by the formula H x [I + J + K] where H is the appropriate percentage for the year, I is, (

i) where the employee is resident in Canada at the time of the payment, the amount specified in

Schedule B as the mid-point of the range of amounts within which the em- ployee's base credit amount falls, and (ii) where the employee is not resident in Canada at the time of the payment, nil, J is the employee's notional remuneration for the year multiplied by the employee's premium rate for the year under the Employment Insur- ance Act (Canada), not exceeding the maxi-

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 854 mum amount of the premiums payable by the employee for the year under that Act, and K is the employee's notional remuneration for the year less the amount for that year determined under

section 20 of the Canada Pension Plan multiplied by the employee's contribution rate for the year under that Act or under a provin- cial plan as defined in

section 3 of that Act, not exceeding the maximum amount of the contri- butions payable by the employee for the year under the plan.

(3) The amount determined under subsection (1) shall be rounded to the nearest multiple of $0.05, or, where that amount is equi- distant from 2 multiples of $0.05, to the higher multiple. 5.

(1) Subject to sections 6 to 9 of these regulations and to

section 109 of the federal regulations, where an employee has made an election under

section 107(2) of the federal regulations and has not revoked that election, the amount to be deducted or withheld under

section 3 of these regulations by the employer from a payment of remuneration to that employee is the amount determined by the formula A x B where A is the amount of the payment, and B is the employee's notional tax rate.

(2) For the purpose of this section, (

a) an employee's notional tax rate is, subject to subsection (3), the amount determined by the formula C / D where C is the employee's notional tax, and Commissions and salary or wages combined

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 855 D is the employee's total remuneration for the year; (

b) an employee's notional tax is the amount determined by the formula E - F where E is the amount of tax that would be determined under

section 7 of the Act for the year if the employee's net notional remuneration for that year were the employee's taxable income for the year, and F is the employee's tax credit amount; (

c) an employee's total remuneration for the year is the amount recorded as his or her total remuneration by the employee on the return filed under subsection 107(2) of the federal regu- lations; (

d) an employee's net notional remuneration is the amount de- termined by the formula D - H where D is the employee's total remuneration for the year, and H is the employee's expenses for the year as re- corded by the employee on the return filed un- der subsection 107(2) of the federal regula- tions; and (

e) an employee's tax credit am ount is the amount determined by the formula I x [J + K + L]

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 856 where I is the appropriate percentage for the year, J is (

i) where the employee is resident in Canada at the time of the payment, the employee's base credit amount for the year as recorded by the employee on the return filed un- der

section 10, and (ii) where the employee is not resident in Canada at the time of the payment, nil, K is the employee's total remuneration for the year multiplied by the employee's premium rate for the year under the Employment Insur- ance Act (Canada), not exceeding the maxi- mum amount of the premiums payable by the employee for the year under that Act, and L is the employee's total remuneration for the year less the amount for the year determined under

section 20 of the Canada Pension Plan multiplied by the employee's contribution rate for the year under that Act or under a provin- cial plan as defined in

section 3 of that Act, not exceeding the maximum amount of the contri- butions payable by the employee for the year under the plan.

(3) For the purpose of this section, the amount determined under paragraph (2)(

a) is to be rounded to 2 places after the decimal by (

a) adding .005 to the first 3 digits after the decimal; and (

b) dropping the third digit from the total obtained under para- graph (a). 6. Where, in a taxation year, an employer deducts from a payment of remuneration to an employee an amount for the acquisition by the employee of a share which would entitle the employee to a deduction for that year under

section 45.1 of the Act, there shall be deducted from LSVCC shares

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 857 the amount determined under paragraph 4(2)(

a) or 5(2)(

b) in respect of that payment the lesser of (a) 15% of the amount deducted for the acquisition of the share; and (b) $750. 7.

(1) Where, in a taxation year, a payment for a bonus or retroac- tive increase in remuneration is made by an employer to an employee whose total remuneration from the employer, including the bonus or retroactive increase, may reasonably be expected not to exceed $5,000 in that year, the amount to be deducted or withheld under

section 3 by the employer from the payment is 5% of the payment.

(2) Where a payment for a bonus is made by an employer to an employee whose total remuneration from the employer, including the bonus, may reasonably be expected to exceed $5,000 in the taxation year of the employee in which the payment is made, the amount to be deducted or withheld under

section 3 by the employer from the pay- ment is the amount determined by the formula A x ( B –

C) where A is the number of pay periods in the taxation year of the employee in which the payment is made, and B is the amount determined under

section 4 for an assumed remuneration equal to the sum of (

a) the amount of regular remuneration paid by the employer to the employee in the pay period in which the bonus payment is made; and (

b) an amount equal to the bonus payment divided by the num- ber of pay periods in that year, and C is the amount determined under

section 4 in respect of the amount of regular remuneration Bonuses, retroactive increases and lump sum payments

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 858 paid by the employer to the employee in the pay period in which the payment is made.

(3) Where a payment for a retro active increase in remuneration is made by an employer to an employee whose total remuneration from the employer, including the retroac tive increase, may reasonably be expected to exceed $5,000 in the ta xation year, the amount to be de- ducted or withheld under

section 3 by the employer from the payment is the amount determined by the formula D x (E –

F) where D is the number of pay periods for which the increase in remuneration is retroactive, E is the amount determined under

section 4 for the new rate of remuneration, and F is the amount determined under

section 4 for the previous rate of remuneration.

(4) Subject to subsection (5), where a lump sum payment, as defined in subsection 103(6) of the federal regulations, is made by an employer to an employee who is a resident in Canada, the amount to be deducted or withheld under

section 3 of these regulations by the em- ployer from the payment is as follows: (a) 3% of the payment, where the payment does not exceed $5,000; (b) 7% of the payment, wher e the payment exceeds $5,000 but does not exceed $15,000; (c) 10% of the payment, wher e the payment exceeds $15,000.

(5) Where the lump sum payment referred to in subsection (4) would be pension income or qualified pension income of the employee to which

section 9(3) of the Act would apply if the definition "pension income" in subsection 118(7) of the federal Act were read without ref- erence to subparagraphs (a)(ii) and (iii) of that definition, the payment is considered to be the amount of the payment minus

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 859 (

a) where the payment does not exceed the amount taxable re- ferred to in paragraph 7(1)(

a) of the Act, as adjusted annu- ally under

section 6.1 of the Act, the lesser of $1,000 and the amount of the payment; (

b) where the payment exceeds the amount referred to in para- graph (

a) but does not exceed $59,772, the amount deter- mined by the formula $1,000 x (A /

B) where A is the appropriate percentage, and B is the percentage in paragraph 8(3)(

b) of the Act that is applicable in determining tax pay- able under the Act for the year in which the payment is made; and (

c) where the payment exceeds $5 9,772, the amount determined by the formula $1,000 x (A /

B) where A is the appropriate percentage, and B is the percentage in paragraph 8(3)(

c) of the Act that is applicable in determining tax pay- able under the Act for the year in which the payment is made.

(6) An amount that (

a) is expressed in dollars in subsection (5); and (

b) is the same as an amount in

section 7 of the Act that is sub- ject to adjustment under

section 6.1 of the Act, is subject to the same annual adjustment for the purpose of subsection (5).

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 860

(7) For the purpose of paragraphs (5)(

b) and (c), the amount determined by the formula shall be rounded to the nearest multiple of one dollar, or, where that amount is equidistant from 2 of those multi- ples, to the higher multiple. 8. An amount is not required to be deducted or withheld under these regulations from a payment in respect of an employee who was neither employed nor resident in Canada at the time of the payment, except for (

a) remuneration described in subparagraph 115(2)(e)(

i) of the federal Act that is paid to a non-resident person who has in the year in which the payment is made, or who had in a pre- vious year, ceased to be a resident in Canada; or (

b) remuneration reasonably attributable to the duties of an of- fice or employment performed or to be performed in Canada by the non-resident person. 9.

(1) Where an employer makes a payment of remuneration to an employee in his or her taxation year (

a) for a period for which a provision is not made in

Schedule A; or (

b) for a pay period referred to in

Schedule A, and the amount of the payment is greater than an amount provided for in that

schedule for that pay period, the amount to be deducted or with held under

section 3 from the pay- ment of remuneration is the amount determined by the formula A x ( B /

C) where A is the amount of the payment, B is the tax reasonably expected to be payable under the Act by the employee on the total re- muneration reasonably expected to be paid by the employer to the employee for the year in which the payment is made, and When deductions are not required Variations in deductions

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 861 C is the total remuneration referred to in the de- scription of B. 10. The return required to filed by an employee under subsection 227(2) of the federal Act as it applies for the purpose of these regula- tions shall be filed by the employee with the employer when the em- ployee begins employment with that employer, and a new return in the same form shall be filed within 7 da ys after the date of an event that may reasonably be expected to change the employee's personal credits amount for the year. 11.

(1) The following provisions of the federal regulations apply for the purpose of these regulations: (a) subsection 102(5), (b) subsections 104(3), (3.01), (3.1) and (4), (

c) section 104.1, (d) subsections 107(2) and (3), (

e) section 108, (

f) section 109, and (g) subsection 110(1). (2) Subsections 100(2) and (5) of the federal regulations do not apply for the purpose of these regulations. 12. These regulations are consid ered to have come into force on January 1, 2007. Employees' returns Application of other provisions of federal regulations Commencement

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 862

Schedule A 1. For the purpose of the description of F in paragraph 4(2)(b), from January 1 to June 30, 2007, the ranges of remuneration for each pay period in a taxation year shall be determined as follows: (

a) in respect of a daily pay period, the ranges of remuneration commence at $33 and increase in increments of $2 for each range up to and including $140.99; (

b) in respect of a weekly pay period, the ranges of remunera- tion commence at $150 and increase in increments of (i) $2 for each range up to and including $257.99, (ii) $4 for each range from $258 to $477.99, (iii) $8 for each range from $478 to $917.99, (iv) $12 for each range from $918 to $1,577.99, (v) $16 for each range from $1,578 to $2,457.99, and (vi) $20 for each range from $2,458 to $3,557.99; (

c) in respect of a bi-weekly pay period, the ranges of remunera- tion commence at $299 and increase in increments of (i) $4 for each range up to and including $514.99, (ii) $8 for each range from $515 to $954.99, (iii) $16 for each range from $955 to $1,834.99, (iv) $24 for each range from $1,835 to $3,154.99, (v) $32 for each range from $3,155 to $4,914.99, and (vi) $40 for each range from $4,915 to $7,114.99; (

d) in respect of a semi-monthly pay period, the ranges of remu- neration commence at $324 and increase in increments of

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 863 (i) $4 for each range up to and including $539.99, (ii) $8 for each range from $540 to $979.99, (iii) $18 for each range from $980 to $1,969.99, (iv) $26 for each range from $1,970 to $3,399.99, (v) $34 for each range from $3,400 to $5,269.99, and (vi) $44 for each range from $5,270 to $7,689.99; (

e) in respect of 12 monthly pay periods, the ranges of remu- neration commence at $647 and increase in increments of (i) $8 for each range up to and including $1,078.99, (ii) $18 for each range from $1,079 to $2,068.99, (iii) $34 for each range from $2,069 to $3,938.99, (iv) $52 for each range from $3,939 to $6,798.99, (v) $70 for each range from $6,799 to $10,648.99, and (vi) $86 for each range from $10,649 to $15,378.99; (

f) in respect of 10 monthly pay periods, the ranges of remu- neration commence at $777 and increase in increments of (i) $10 for each range up to and including $1,316.99, (ii) $20 for each range from $1,317 to $2,416.99, (iii) $42 for each range from $2,417 to $4,726.99, (iv) $62 for each range from $4,727 to $8,136.99, (v) $84 for each range from $8,137 to $12,756.99, and (vi) $104 for each range from $12,757 to $18,476.99;

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 864 (

g) in respect of 13 pay periods a year, the ranges of remunera- tion commence at $598 and increase in increments of (i) $8 for each range up to and including $1,029.99, (ii) $16 for each range from $1,030 to $1,909.99, (iii) $32 for each range from $1,910 to $3,669.99, (iv) $48 for each range from $3,670 to $6,309.99, (v) $64 for each range from $6,310 to $9,829.99, and (vi) $80 for each range from $9,830 to $14,229.99; and (

h) in respect of 22 pay periods a year, the ranges of remunera- tion commence at $354 and increase in increments of (i) $6 for each range up to and including $677.99, (ii) $10 for each range from $678 to $1,227.99, (iii) $18 for each range from $1,228 to $2,217.99, (iv) $28 for each range from $2,218 to $3,757.99, (v) $38 for each range from $3,758 to $5,847.99, and (vi) $48 for each range from $5,848 to $8,487.99. 2. For the purpose of the description of F in paragraph 4(2)(b), from July 1 to December 31, 2007, the ranges of remuneration for each pay period in a taxation year shall be determined as follows: (

a) in respect of a daily pay period, the ranges of remuneration commence at $34 and increase in increments of $2 for each range up to and including $141.99; (

b) in respect of a weekly pay period, the ranges of remunera- tion commence at $153 and increase in increments of (i) $2 for each range up to and including $260.99,

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 865 (ii) $4 for each range from $261 to $480.99, (iii) $8 for each range from $481 to $920.99, (iv) $12 for each range from $921 to $1,580.99, (v) $16 for each range from $1,581 to $2,460.99, and (vi) $20 for each range from $2,461 to $3,560.99; (

c) in respect of a bi-weekly pay period, the ranges of remunera- tion commence at $305 and increase in increments of (i) $4 for each range up to and including $520.99, (ii) $8 for each range from $521 to $960.99, (iii) $16 for each range from $961 to $1,840.99, (iv) $24 for each range from $1,841 to $3,160.99, (v) $32 for each range from $3,161 to $4,920.99, and (vi) $40 for each range from $4,921 to $7,120.99; (

d) in respect of a semi-monthly pay period, the ranges of remu- neration commence at $331 and increase in increments of (i) $4 for each range up to and including $546.99, (ii) $8 for each range from $547 to $986.99, (iii) $18 for each range from $987 to $1,976.99, (iv) $26 for each range from $1,977 to $3,406.99, (v) $34 for each range from $3,407 to $5,276.99, and (vi) $44 for each range from $5,277 to $7,696.99;

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 866 (

e) in respect of 12 monthly pay periods, the ranges of remu- neration commence at $661 and increase in increments of (i) $8 for each range up to and including $1,092.99, (ii) $18 for each range from $1,093 to $2,082.99, (iii) $34 for each range from $2,083 to $3,952.99, (iv) $52 for each range from $3,953 to $6,812.99, (v) $70 for each range from $6,813 to $10,662.99, and (vi) $86 for each range from $10,663 to $15,392.99; (

f) in respect of 10 monthly pay periods, the ranges of remu- neration commence at $793 and increase in increments of (i) $10 for each range up to and including $1,332.99, (ii) $20 for each range from $1,333 to $2,432.99, (iii) $42 for each range from $2,433 to $4,742.99, (iv) $62 for each range from $4,743 to $8,152.99, (v) $84 for each range from $8,153 to $12,772.99, and (vi) $104 for each range from $12,773 to $18,492.99; (

g) in respect of 13 pay periods a year, the ranges of remunera- tion commence at $610 and increase in increments of (i) $8 for each range up to and including $1,041.99, (ii) $16 for each range from $1,042 to $1,921.99, (iii) $32 for each range from $1,922 to $3,681.99, (iv) $48 for each range from $3,682 to $6,321.99, (v) $64 for each range from $6,322 to $9,841.99, and

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 867 (vi) $80 for each range from $9,842 to $14,241.99; and (

h) in respect of 22 pay periods a year, the ranges of remunera- tion commence at $361 and increase in increments of (i) $6 for each range up to and including $684.99, (ii) $10 for each range from $685 to $1,234.99, (iii) $18 for each range from $1,235 to $2,224.99, (iv) $28 for each range from $2,225 to $3,764.99, (v) $38 for each range from $3,765 to $5,854.99, and (vi) $48 for each range from $5,855 to $8,494.99.

Income Tax Deduction Regulations 123/0 7 The Newfoundland and Labrador Gazette December 7, 2007 868

Schedule B 1. For the purpose of paragraph 4(2)(c), from January 1 to June 30, 2007, the mid-point of each range of base credit amounts listed in the first column of the following table is the amount specified opposite in the second column of the table.

Column 1 Column 2 Range of base credit amount Mid-point $0 to $7,410 $7,410 From $7,410.01 to $9,010 $8,210 From $9,010.01 to $10,610 $9,810 From $10,610.01 to $12,210 $11,410 From $12,210.01 to $13,810 $13,010 From $13,810.01 to $15,410 $14,610 From $15,410.01 to $17,010 $16,210 From $17,010.01 to $18,610 $17,810 From $18,610.01 to $20,210 $19,410 From $20,210.01 to $21,810 $21,010 for amounts in excess of $21,810 the actual base credit amount 2.

For the purpose of paragraph 4(2)(c), from July 1 to December 31, 2007, the mid-point of each range of base credit amounts listed in the first column of the following table is the amount specified opposite in the second column of the table.

Column 1 Column 2 Range of base credit amount Mid-point $0 to $7,558 $7,558 From $7,558.01 to $9,174 $8,366 From $9,174.01 to $10,790 $9,982 From $10,790.01 to $12,406 $11,598 From $12,406.01 to $14,022 $13,214 From $14,022.01 to $15,638 $14,830 From $15,638.01 to $17,254 $16,446 From $17,254.01 to $18,870 $18,062 From $18,870.01 to $20,486 $19,678 From $20,486.01 to $22,102 $21,294 for amounts in excess of $22,102 the actual base credit amount @Earl G. Tucker, Queen's Printer

THE NEWFOUNDLAND AND LABRADOR GAZETTE December 7, 2007 869 Index

PART I Change of Name Act – Application .............................................................................................. ............................................... 418 Lands Act – Notice ............................................................................................................ .......................................................... 415 Mineral Act – Notice .......................................................................................................... ......................................................... 413 Quieting of Titles Act – Notice ............................................................................................... ..................................................... 415 Trustee Act – Notice .......................................................................................................... .......................................................... 415 Urban and Rural Planning Act – Notice ......................................................................................... ............................................. 414

PART II CONTINUING INDEX OF SUBORDINATE LEGISLATION Title of Act and Subordinate Legislation CNLR or NL Gazette made thereunder NL Reg. Amendment Date & Page No.

Income Tax Act, 2000 Seniors’ Benefit NLR 119/07 R & S Dec 7/07, p. 839 Regulations, 2007 NLR 84/06 (In force January 1, 2007) Child Benefit Regulations, NLR 120/07 R & S Dec 7/07, p. 841 2007 (In force July 1, 2007) NLR 83/06 Personal Income Tax NLR 121/07 New Dec 7/07, p. 845 Indexation Regulations (In force January 1, 2007) Low Income Tax NLR 122/07 New Dec 7/07, p. 847 Reduction Regulations (In force January 1, 2007) Income Tax Deduction NLR 123/07 New Dec 7/07, p. 849 Regulations (In force January 1, 2007) Provincial Offences Act Provincial Offences NLR 118/07 Amends Dec 7/07, p. 837 Ticket Regulations, 1999 NLR 78/99 (Amdt) S. 2 Amdt.

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