Newfoundland and Labrador Gazette, Part II — 12 September 2022 (Extraordinary Issue) — Regulations NLR 70/22

NLG 2022-09-12

Newfoundland and Labrador — Gazette

ST. JOHN’S, MONDAY , SEPTEMBER 12, 2022 THE NEWFOUNDLAND AND LABRADOR GAZETTE EXTRAORDINARY

PART II PUBLISHED BY AUTHORITY NEWFOUNDLAND AND LABRADOR REGULATION NLR 70/22

NEWFOUNDLAND AND LABRADOR REGULATION 70/22 Home Heating Supplement Regulations under the Income Tax Act, 2000 (O.C. 2022-198) (Filed September 12, 2022) 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, September 9, 2022. Krista Quinlan Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Definitions 3. Overpayment and refund 4. Benefit reduction calculation 5. Adjustments 6. One refund per home 7. Application of subsection 38(6) of Act 1. These regulations may be cited as the Home Heating Supplement Regulations. 2. In these regulations, (a) "Act" means the Income Tax Act, 2000;

Short title

Definitions 3 Extraordinary Gazette September 12, 2022

Home Heating Supplement Regulations 70/22 (b) "adjusted i ncome" has the meaning assigned to it under subsection 122.5(1) of the federal Act; (c) "department" means the department presided over by the minister; (d) "eligible householder" means an individual who has an adjusted income equal to or less than $150,000 for the 2021 taxation year; (e) "home heating fuel" means (

i) furnace oil, or (ii) stove oil; (f) "home" means an individual's principal dwelling place that consists of 2 or more rooms; (g) "minister" means the minister appointed under the Executive Council Act to administer the Act; and (h) "program period" means October 1, 2021 to November 30, 2022. 3.

(1) An eligible householder shall be considered to have made an overpayment of tax in an amount set out in

section 4 w here the eligible householder or the eligible householder's spouse or common law partner purchased a minimum of 250 litres of home heating fuel during the program period to heat the eligible householder's home.

(2) The minister shall refund to an eligible householder the amount of an overpayment referred to in subsection (1) where (

a) the eligible householder submits an application to the department, in the form set by the minister, requesting a refund of the overpayment; and (

b) the application referred to in paragraph (

a) in cludes documentation, satisfactory to the minister, regarding the purchase of the home heating fuel referred to in subsection (1). Overpayment and refund 4 Extraordinary Gazette September 12, 2022

Home Heating Supplement Regulations 70/22

(3) Where the department receives an application under this

section from an individual who is not an eligible householder and the application is co -signed by the individual's spouse or common law partner who is an eligible householder, the application shall be considered to have been made by the spouse or common law partner.

(4) An application under thi s

section shall be submitted to the department on or before November 30, 2022. 4.

(1) Where an eligible householder's ad justed income is equal to or less than $100,000 for the 2021 taxation year, the amount of overpayment of tax referred to in subsection 3(1) shall be $500.

(2) Where an eligible householder's adjusted income is more than $100,000 but less than or equal to $150,000 for the 2021 taxation year, the amount of the overpayment of tax referred to in subsection 3(1) shall be calculated as follows: $500 – [(adjusted income -$100,000) X 0.6%] 5. Notwithstanding another provision of these regulations, where (

a) an eligible householder's spouse or common law partner dies after December 31, 2021, the adjust ed income of the eligible householder shall be used to determine eligibility for the purpose of

section 4; (

b) an eligible householder's spouse or common law partner resides in a long term care facility, the adjusted income of the eligible householder sha ll be reduced by the amount of contribution made toward the cost of care of that spouse or common law partner for a continuous 12 month period in a taxation year ending in the program period; (

c) an eligible householder has divorced or has separated from the eligible householder's spouse or common law partner after December 31, 2021, the adjusted income of the eligible householder, without reference to the income of the spouse or common law partner, shall be used to determine eligibility under

section 4; and (

d) an eligible householder has received government funding from the province or Canada for adult basic education or for Benefit reduction calculation Adjustments 5 Extraordinary Gazette September 12, 2022

Home Heating Supplement Regulations 70/22 skills training during the 2021 taxation year, the amount of that funding shall be deducted from the individual's adjusted income to determine eligibility for the purpose of

section 4. 6.

(1) Where more than one eligible householder who resides in a home may qualify for a refund under these regulations, only one of th e eligible householders may apply for and receive the refund.

(2) Where, notwithstanding subsection (1), more than one eligible householder of a home applies for a refund under

section 3, the minister may, in the minister's discretion, determine which eligible householder is to receive the refund. 7. Subsection 38(6) of the Act shall apply to an amount considered to be an overpayment of tax under these regulations. One refund per home Application of subsection 38(6) of Act 6 Extraordinary Gazette September 12, 2022

Extraordinary Gazette Index Title of Act and Subordinate Legislation made thereunder CNLR or NL Reg. Amendment NL Gazette Date & Page No. Income Tax Act, 2000 Home Heating Supplement Regulations NLR 70/22 New Sep. 12/22 p. 3 ST. JOHN’S, MONDAY, SEPTEMBER 12, 2022 8

Document details

Collection	Newfoundland and Labrador — Gazette
Citation	NLG 2022-09-12
Type	gazette
Volume / chapter	nlg20220912 extra
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	323d98df2053bebf8045de46ed0184d4cab6dd3d

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