Newfoundland and Labrador Gazette, Part I — 16 October 2015, Vol. 90, No. 42 — Mineral Act Notice; Lands Act Notice

NLG 2015-10-16

Newfoundland and Labrador — Gazette

363 THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART I PUBLISHED BY AUTHORITY Vol. 90 ST. JOHN’S, FRIDAY, OCTOBER 16, 2015 No. 42 MINERAL ACT NOTICE Published in accordance with

section 62 of CNLR 1143/96 under the Mineral Act, RSNL1990 cM-12, as amended. Mineral rights to the following mineral licenses have reverted to the Crown: A portion of license 007584M Held by Mountain Lake Minerals Inc. Situate near Glover Island, Western NL On map sheet 12A/12 A portion of license 019459M Held by Paragon Minerals Corporation Situate near Lake Ambrose, Central NL On map sheet 12A/10 more particularly described in an application on file at Department of Natural Resources.

A portion of license 009670M Held by Triassic Properties Ltd Situate near Rambler, Baie Verte Peninsula On map sheet 12H/16 more particularly described in an application on file at Department of Natural Resources. Mineral License 017070M Held by North Atlantic Iron Corporation Situate near Churchill River On map sheet 13F/08 Mineral License 014851M Held by AggMapR Inc. Situate near Sheaves Cove, Western NL On map sheet 12B/11 Mineral License 013603M Held by Lundrigan, Reg Situate near Burin, Burin Peninsula On map sheet 01M/03 Mineral License 016271M Held by Pennecon Heavy Civil Ltd.

Situate near Random Island, Eastern NL On map sheet 02C/04 Mineral License 017910M Held by North Atlantic Iron Corporation Situate near Hamilton River On map sheet 13F/03 Mineral License 020301M Held by Griffin, Deirdre Situate near Fitzgeralds Pond, Avalon Peninsula On map sheet 01N/05 Mineral License 023236M Held by Reid, Cyril Situate near Great Rattling Brook, Central NL On map sheet 02D/12, 02D/13

THE NEWFOUNDLAND AND LABRADOR GAZETTE October 16, 2015 364 Mineral License 023237M Held by Reid, Cyril Situate near Great Rattling Brook, Central NL On map sheet 02D/12 Mineral License 021163M Held by Benoit, Thomas Situate near Southwest Brook, West - Central NL On map sheet 12B/08 A portion of license 023219M Held by Jones, Brian Situate near Hungry Hill, Central NL On map sheet 12A/10 more particularly described in an application on file at Department of Natural Resources.

A portion of license 023321M Held by Jones, Brian Situate near Hungry Hill, Central NL On map sheet 12A/10 more particularly described in an application on file at Department of Natural Resources. A portion of license 023278M Held by Jones, Brian Situate near Hungry Hill, Central NL On map sheet 12A/10 more particularly described in an application on file at Department of Natural Resources. A portion of license 023277M Held by Jones, Brian Situate near Hungry Hill, Central NL On map sheet 12A/10 more particularly described in an application on file at Department of Natural Resources.

A portion of license 023250M Held by Stockley, Stephen Situate near Long Harbour, Southern NL On map sheet 01M/10 more particularly described in an application on file at Department of Natural Resources.

Mineral License 022095M Held by Walsh, David Situate near Crash Hill, Western NL On map sheet 12B/09 Mineral License 022262M Held by Collier, Ross Situate near Great Burnt Lake, Central NL On map sheet 12A/01, 12A/08 Mineral License 022263M Held by Collier, Ross Situate near Great Burnt Lake, Central NL On map sheet 12A/08 Mineral License 022264M Held by Collier, Ross Situate near Great Burnt Lake, Central NL On map sheet 12A/08 Mineral License 022265M Held by Keats, Fred Situate near Southwest Gander River, Central NL On map sheet 02D/06 Mineral License 022266M Held by Keats, Calvin Situate near Southwest Gander River, Central NL On map sheet 02D/06 Mineral License 022267M Held by Keats, Calvin Situate near Southwest Gander River, Central NL On map sheet 02D/11, 02D/06 Mineral License 022268M Held by Burton, Jason Situate near Baie Verte On map sheet 12H/16 Mineral License 022270M Held by Guinchard, Wayde Situate near Red Indian Lake, Central NL On map sheet 12A/15 Mineral License 022271M Held by Hicks, David Situate near Kidney Pond, Baie Verte Peninsula On map sheet 12H/09 Mineral License 022272M Held by White, Jason Situate near Lower Island Cove, Avalon Peninsula On map sheet 02C/03, 01N/14 Mineral License 006123M Held by Atlantic Barite Ltd.

Situate near Buchans, Central NL On map sheet 12A/15 A portion of license 015834M Held by Vulcan Minerals Inc. Situate near Tasisuak Lake On map sheet 14D/10 more particularly described in an application on file at Department of Natural Resources. Mineral License 014852M Held by AggMapR Inc. Situate near Harrys Brook, Western NL On map sheet 12B/10, 12B/11 Mineral License 011226M Held by South Coast Ventures Inc Situate near Nugget Pond, Baie Verte Peninsula On map sheet 02E/13 Mineral License 012287M Held by Manitor Minerals Inc.

Situate near Springdale, Central NL On map sheet 12H/09 A portion of license 012467M Held by Hicks, David Situate near Little River, Southern NL On map sheet 01M/13 more particularly described in an application on file at Department of Natural Resources. Mineral License 015151M Held by Alterra Resources Inc. Situate near St Marys River On map sheet 03D/05

THE NEWFOUNDLAND AND LABRADOR GAZETTE October 16, 2015 365 Mineral License 016325M 016326M Held by Budgells Equipment & Rentals Ltd. Situate near Point Leamington, Central NL On map sheet 02E/05 Mineral License 016327M Held by Budgells Equipment & Rentals Ltd. Situate near Point Leamington, Central NL On map sheet 02E/05 Mineral License 016328M Held by Budgells Equipment & Rentals Ltd. Situate near Point Leamington, Central NL On map sheet 02E/05 Mineral License 016329M Held by Budgells Equipment & Rentals Ltd.

Situate near Point Leamington, Central NL On map sheet 02E/05 Mineral License 017627M Held by Duffitt, Alexander S. Situate near Bloomfield, Eastern NL On map sheet 02C/05 A portion of license 017715M Held by Kendell, Colin Albert Situate near Little River, Southern NL On map sheet 01M/13 more particularly described in an application on file at Department of Natural Resources. Mineral License 017942M Held by Unity Resources Inc.

Situate near Flora Lake On map sheet 23B/15 A portion of license 020424M Held by White, Jason Situate near Colliers Bay, Avalon Peninsula On map sheet 01N/06 more particularly described in an application on file at Department of Natural Resources. A portion of license 020850M Held by White, Jason Situate near Colliers Bay, Avalon Peninsula On map sheet 01N/11 more particularly described in an application on file at Department of Natural Resources.

Mineral License 020324M Held by Strong, Paul Situate near Clarenville, Eastern NL On map sheet 02C/04 Mineral License 020338M Held by Vatcher, Matilda Situate near Great Rattling Brook, Central NL On map sheet 02D/13 Mineral License 020339M Held by Vatcher, Matilda Situate near Great Rattling Brook, Central NL On map sheet 02D/12 Mineral License 020340M Held by Quinlan, Mervin Situate near Gander Lake Area, Central NL On map sheet 02D/15 Mineral License 020341M Held by Vatcher, Matilda Situate near Great Rattling Brook, Central NL On map sheet 02D/12, 02D/13 Mineral License 020347M Held by Quinlan, Andrew Situate near Sandy Harbour, Burin Peninsula On map sheet 01M/09 Mineral License 021236M Held by Gosse, Derek Situate near Cape Ray, Southern NL On map sheet 11O/11 Mineral License 021237M Held by Gosse, Derek Situate near Cape Ray, Southern NL On map sheet 11O/11 Mineral License 021238M Held by Gosse, Derek Situate near Cape Ray, Southern NL On map sheet 11O/11 Mineral License 021258M Held by Abbott, Dylan Situate near Country Pond, Avalon Peninsula On map sheet 01N/07 Mineral License 022134M Held by Burt, Everett Situate near Summerford, Central NL On map sheet 02E/07 Mineral License 022299M Held by Fancey, Derrick Situate near Gander River Area, Central NL On map sheet 02E/01 Mineral License 022300M Held by Pike, Lloyd Situate near Winter Brook, Central NL On map sheet 02C/05 Mineral License 022301M Held by Pike, Lloyd Situate near Water Chute Pond, Eastern NL On map sheet 02D/08 Mineral License 022303M Held by McGrath, Brian Situate near Red Indian Lake Area, Central NL On map sheet 12A/15 A portion of license 022378M Held by White, Jason Situate near Colliers Bay, Avalon Peninsula On map sheet 01N/11, 01N/06 more particularly described in an application on file at Department of Natural Resources.

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 an d NLR 71/98, 104/98, 97/00,

THE NEWFOUNDLAND AND LABRADOR GAZETTE October 16, 2015 366 36/01, 31/04, 78/06, 8/08, 28/09 and 5/13 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.

DEPARTMENT OF NATURAL RESOURCES JUSTIN LAKE Manager - Mineral Rights File #'s 774: 3112, 3975, 4045, 4052, 4119, 5309, 5359, 6274, 6305, 6312, 7208, 7364, 8431, 9735; 775: 0285, 0300, 0301, 0302, 0303, 1087, 1151, 1318, 1350, 1454, 2074, 3276, 3290, 3301, 3302, 3303, 3304, 3308, 3790, 3844, 3858, 3859, 3860, 3876, 3884, 3893, 4134, 4150, 4363, 4418, 4431, 4533, 4534, 4535, 4536, 4537, 4538, 4539, 4542, 4543, 4544, 4550, 4551, 4552, 4553, 4592. Oct 16 URBAN AND RURAL PLANNING ACT, 2000 NOTICE OF REGISTRATION ST. JOHN’S MUNICIPAL PLAN AMENDMENT NO. 132, 2015 AND ST.

JOHN’S DEVELOPMENT REGULATIONS AMENDMENT NO. 614, 2015 TAKE NOTICE that the ST . JOHN’S Municipal Plan Amendment Number 132, 2015, and the ST. JOHN’S Development Regulations Amendment Number 614, 2015 adopted on the 23 rd day of June, 2015, and approved on the 27th day of July, 2015 and have been registered by the Minister of Municipal and Intergovernmental Affairs. In general terms, the purpose of Municipal Plan Amendment Number 132, 2015, is to redesignate land behind 257-261 Blackmarsh Road from the Residential Low Density (RLD) District to the Commercial General (CG) District and Open Space (

O) District. In general terms, the purpose of Development Regulations Amendment Number 614, 2015, is to rezone land behind 257-261 Blackmarsh Road from the Residential Medium Density (R2) Zone to the Commercial Neighbourhood (CN) Zone and the Open Space (

O) Zone. These amendments come into effect on the date that this notice is printed in The Newfoundland and Labrador Gazette. Anyone who wishes to inspect a copy of the amendments may do so at th e Department of Planning, 3 rd Floor, St. John’s City Hall during regular business hours. CITY OF ST. JOHN’S Ken O’Brien, MCIP –Chief Municipal Planner Oct 16 NOTICE OF REGISTRATION ST. JOHN’S DEVELOPMENT REGULATIONS AMENDMENT NO. 616, 2015 TAKE NOTICE that the ST.

JOHN’S Development Regulations Amendment Number 616, 2015 adopted on the 8th day of September, 2015, has been registered by the Minister of Municipal and Intergovernmental Affairs. In general terms, the purpos e of ST. JOHN’S Development Regulations Amendment Number 616, 2015, is to rezone land at 725 Southlands Boulevard from the Comprehensive Development Area – Southlan ds (CDA – Southlands) and Residential Low Density (R1) Zones to the Planned Mixed Development-1 (PMD-1) and Op en Space (

O) Zones. The purpose of the rezoning is to allow for the development of a master planned community, which is part of the Galway/Glencrest development, through the creation of a new mixed-use zone. This amendment comes into effect on the date that this notice is printed in The Newfoundland and Labrador Gazette. Anyone who wishes to inspect a copy of the amendment may do so at the Department of Planning, Development and Engineering, 3 rd Floor, St. John’s City Hall during regular business hours. CITY OF ST.

JOHN’S Ken O’Brien, MCIP, Chief Municipal Planner Oct 16 LANDS ACT NOTICE OF INTENT Lands Act, c36, SNL 1991, as amended NOTICE IS HEREBY given that GERALD BUGDEN, BUGDEN HOLDINGS LTD., of Norris Point of Newfoundland and Labrador intends to apply to the Department of Municipal and Intergovernmental Affairs, two months from the publication of this notice, to acquire title, pursuant to

Section 7(2)(

a) of the said Act, to that piece of Crown land situated within fifteen (15) metres of the waters of Corner Brook in the Electoral District of Humber - Gros Morne for the purpose of a subdivision and being more particularly described as follows: Bounded on the North by Crown land for a distance of 33 metres; Bounded on the East by property of Gerald Bugden (V305 F117) for a distance of 140 metres; Bounded on the South by NAV Group for a distance of 33 metres; Bounded on the West by property of Gerald Bugden (V305 F117) for a distance of 140 metres; and containing an area of approximately 200 square metres.

THE NEWFOUNDLAND AND LABRADOR GAZETTE October 16, 2015 367 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 Municipal and Intergovernmental Affairs, and mail to the nearest Regional Lands Office: c/o Eastern Regional Lands Office, P.O. Box 8700, Howley Building, Higgins Line, St. John’s, NL, A1B 4J6. c/o Central Regional Lands Office, P.O. Box 2222, Gander, NL, A1V 1L7. c/o Western Regional Lands Office, P.O.

Box 2006, Sir Richard Squires Building, Corner Brook, NL, A2H 6J8. c/o Labrador Regional Lands Office, P.O. Box 3014, Station “B”, Happy Valley-Goose Bay, NL, A0P 1E0. For further information on the proposed application, please contact: GERALD BUGDEN, Telephone Number: (709) 458-7044. (DISCLAIMER: The Newfoundland and Labrador Gazette publishes a NOTICE OF INTENT as received from the Applicant and takes no responsibility for errors or omissions in the property being more particularly described.) Oct 16 TRUSTEE ACT ESTATE NOTICE IN THE MATTER of the Estate of WILLIAM CADIGAN, Late of St.

John’s, Newfoundland and Labrador, Barrister, Deceased. All persons claiming to be creditors of, or to have any claims or demands upon or affecting the Estate of WILLIAM CADIGAN (the “Estate”), are requested to send written particulars of the same, duly attested, to the undersigned Solicitors on or before the 9 th day of November, 2015, after which date the Administrator will proceed to distribute the said Estate having regard only to the claims of which he then shall have had notice. DATED at St. John’s, aforesaid, this 9 th day of October, 2015. PERRY & POWER Solicitors for the Estate PER: Catherine J.

Perry ADDRESS FOR SERVICE: 55 Bond Street, Suite 302 P.O. Box 682 St. John’s, NL A1C 5L4 Tel: (709) 726-6900 Fax: (709) 726-6960 Oct 9 &16 ESTATE NOTICE IN THE MATTER OF the Estate and Effects of Late MAGGIE LOUISE BLACKLER, of the Town of Twillingate, in the Province of Newfoundland and Labrador, Retired Person, Deceased.

All persons claiming to be creditors of or who have any claims or demands upon or affecting the Estate of MAGGIE LOUISE BLACKLER, the aforesaid deceased, who died at Town of Twillingate, in the Province of Newfoundland and Labrador on or about the 16 th day of February, 2015, are hereby requested to send particulars thereof in writing, duly attested, to the undersigned Solicitor for the Executor of the Estate on or before the 27th day of October, 2015 after which date the Executor will proceed to distribute the said Estate having regard only to the claims of which he shall then have had notice.

DATED at the Town of Gander, Newfoundland and Labrador, this 6th day of October, 2015. BONNELL LAW Solicitor for the Executor PER: R. Archibald Bonnell ADDRESS FOR SERVICE: P.O. Box 563 218 Airport Boulevard Gander, Newfoundland A1V 2E1 Tel: (709) 651-4949 Fax: (709) 651-4951 Oct 16 & 23

THE NEWFOUNDLAND AND LABRADOR GAZETTE October 16, 2015 368 CHANGE OF NAME ACT, 2009 Legal name changes processed during the period – September, 2015. Oct 16

THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART II SUBORDINATE LEGISLATION FILED UNDER THE STATUTES AND SUBORDINATE LEGISLATION ACT Vol. 90 ST. JOHN’S, FRIDAY, OCTOBER 16, 2015 No. 42 NEWFOUNDLAND AND LABRADOR REGULATIONS NLR 75/15 - Reprint NLR 84/15 NLR 85/15 NLR 86/15 NLR 87/15

The Newfoundland and Labrador Gazette October 16, 2015 717 NEWFOUNDLAND AND LABRADOR REGULATION 75/15 - REPRINT Fish Inspection Administrative Regulations (Amendment) under the Fish Inspection Act (O.C. 2015-190) (Filed September 29, 2015) Under the authority of subsection 4(1) of the Fish Inspection A ct, the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, September 28, 2015. Julia Mullaley Clerk of the Executive Council REGULATIONS Analysis 1. S.4 Amdt. Licence not required 2. S.4.1 Added Restriction on direct sales 3. S.17 Amdt. Administrative penalty 1.

(1) Section 4 of the Fish Inspection Administrative Regulations is amended by adding immediately after paragraph (

a) the following: (a.1) a fish harvester sellin g the following fish, w hich shall be from his or her catch and caught in accordance with his or her commercial fishing licence issued under the Fisheries NLR 74/07 as amended

Fish Inspection Administrative Regulations (Amendment) 75/15 The Newfoundland and Labrador Gazette October 16, 2015 718 Act (Canada) and regulations under that Act , directly to an individual at an establishment: (

i) fresh finfish, (ii) live crustaceans, (iii) seal meat, (iv) shucked scallops, or (

v) squid; (a.2) a fish harvester filleting finfish for the purpose of selling it or offering to sell it in accordance with paragraph (a.1);

(2) Paragraph 4(

c) of the regulations is repealed and the following substituted: (

c) an individual purchasing fish for pe rsonal consumption and not for resale directly from (

i) a fish processor who is licensed under the Act and the regulations, (ii) a person licensed under

section 5 of the Food Premises Regulations, or (iii) a person referred to in paragraph (d);

(3) Section 4 of the regulations is amended by adding immediately after paragraph (

c) the following: (c.1) an indiv idual purchasing the following fish for personal consumption and not for resale dir ectly from a fish harvester: (

i) fresh finfish, (ii) live crustaceans, (iii) seal meat,

Fish Inspection Administrative Regulations (Amendment) 75/15 The Newfoundland and Labrador Gazette October 16, 2015 719 (iv) shucked scallops, or (

v) squid; 2. The regulations are amended by adding immediately after

section 4 the following: 4.1 A direct sale between a fish harvester and either a person who holds both a fish buye r's licence and a licence under

section 5 of the Food Premises Regulations or an individual shall take place at an establishment and shall not take place from a v ehicle or by m eans of door-to-door sales. 3. Subsection 17(2) of the regulations is repealed and the following substituted:

(2) Where the holder of a fish processing licence fails to file a report as required by

section 15 of the Fish Inspection Operations Regulations or the holder of a fish buy er's licence fails to file a report as required by

section 15.01 of the Fish Inspection Operations Regulations, the minister may order that person to pay to the government of the province a penalty of $100 per day for each day or part thereof that the report is not filed to a maximum of $20,000. ©Queen's Printer Restriction on direct sales

The Newfoundland and Labrador Gazette October 16, 2015 721 NEWFOUNDLAND AND LABRADOR REGULATION 84/15 Interactive Digital Media Tax Credit Regulations under the Income Tax Act, 2000 (O.C. 2015-206) (Filed October 13, 2015) Under the authority of

section 46.3 of the Income Tax Act, 2000, the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, October 13, 2015. Julia Mullaley Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Definitions 3. Eligible corporation 4. Eligible product 5. Eligible project 6. Qualifying expenditure 7. Eligible remuneration 8. Application for registration 9. Tax credit certificate 10. Tax credit 11. Allocation of eligible salaries 12. Deduction 13. Suspension or revocation 14. Commencement 1. These regulations may be cited as the Interactive Digital Media Tax Credit Regulations.

Short title

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 722 2. In these regulations (a) "Act" means the Income Tax Act, 2000; (b) "associated corporation" has the same meaning as in subsection 256(1) of the federal Act; (c) "certificate of registration" means a certificate of registration issued under

section 8; (d) "eligible employee" means an employee of an eligible corporation who (

i) was resident in the province on the last day of the calendar year immedia tely before the year in which h is or her salary was earned, and (ii) normally reports to his or her employer's permanent establishment in the province; (e) "eligible remuneration" means remuneration that satisfies all the requirements in

section 7 and which in the opinion of the minister is directly attributable to the development of the eligible product but does not include remuneration paid in respect of (

i) marketing, (ii) human resources, (iii) administrative support, (iv) management services, or (

v) activities attributable to the development of an animated or live action scene or series of scenes relating to an interactive digital media product over which the user has no control; (f) "eligible salaries" means salaries of eligible employees which in the opinion of the minister are directly attributable to the development of the eligible product but does not include salaries paid in respect of

Definitions

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 723 (

i) marketing, (ii) human resources, (iii) administrative support, (iv) management services, or (

v) activities attributable to the development of an animated or live action scene or series of scenes relating to an interactive digital media product over which the user has no control; (g) "government assistance" means assistance that the corporation r eceives or is entitled to receive from a government, municipality or other public authority whether as a grant, subsidy, forgivable loan, deduction from tax, investment allowance or any other form of assistance, other than (

i) assistance, including an am ount paid or payable to the corporation by The Canada Media Fund, that is recoupable or repaid, and (ii) a tax credit issued under these regulations; (h) "interactive digital media product" means a combination of one or more application files and one or more data files, all in a digital format, that are integrated and are intended to be operated together with all of the following characteristics when it is being operated: (

i) the primary purpose is to educate, inform or entertain the user, (ii) it achieves its primary purpose by presenting information in at least 2 of the following: (

A) text, (

B) sound, (

C) images, and

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 724 (iii) is, in the opinion of the minister, designed to be used interactively by individuals; (i) "salaries" means fixed compensation , including wages, paid regularly by an employer to an employee for work or services but does not include (

i) compensation or fees determined by reference to profits or revenue, (ii) stock options, signing bonuses or other employment incentives, (iii) ancillary em ployment benefits that are not required by law to be provided, (iv) an amount that is included in computing the corporation's eligible expenditure in relation to any other project or eligible expenditure of any other corporation, or (

v) any portion of compensation that is subsidized by a government; (j) "tax credit" means the interactive digital media tax credit granted under these regulations; and (k) "tax credit certificate" means a tax credit certificate issued by the minister under

section 9. 3. In order to meet the definition of an eligible corporation in the Act, a corporation shall satisfy all of the following conditions: (

a) it shall have a permanent establishment in the province; (

b) it shall be incorporated under the Corporations Act or

an Act of the Parliament of Canada or of the legislature of a province; (

c) it shall primarily carry on the business of inte ractive digital media development; and Eligible corporation

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 725 (

d) all or part of its income is not exempt from taxation und er

Part I of the federal Act. 4. In order to meet the definition of eligible product in the Act, a product shall satisfy all of the following conditions: (

a) the product shall meet the requirements in paragraph 46.3(1)(

b) of the Act; (

b) the product shall not be used (

i) to market or promote an entity, product or idea, or (ii) primarily for interpersonal communication; (

c) the product shall not distribute exclusively linear co ntent without any other interactive feature; (

d) the prod uct shall not contain hate propa ganda, child pornography or be considered to be obs cene under the Criminal Code of Canada; (

e) the product shall not enable gambling activities with real currency; (

f) the product shall not re-release video material wit hout the benefit of value-added interactive functionality; (

g) the product shall not be rated or be likely to be rated AO by the Entertainment Software Rating Board; (

h) the product shall not be a content aggregator; (

i) the product shall not be a search engine; (

j) the product shall not be a product which primarily provides any content that is news, public affairs, opinion, commentary, advice , blogs or curre nt affairs including weather or financial market reporting; and (

k) the product shall not be a w ebsite unless the website primarily contains or hosts digital games, virtual or augmented reality experiences or educational products. Eligible product

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 726 5. In order to meet the definition of eligible project in the Act , a project shall not create operatin g system software or an engine code which is not intrinsic to the interactive digital media product. 6.

(1) A qualifying expenditure of an eligible project is the amount determined by adding together (

a) eligible salaries; and (b) 65% of eligible remuneration paid.

(2) Notwithstanding subsection (1), where an eligible employee's salary is more than $100,000 per year his or her eligible salary shall be considered to be $100,000. 7. Remuneration paid by an e ligible corporation shall meet all of the following requirements to be eligible remuneration: (

a) the remuneration is included in the cost of an eligible product and is directly attributable to the development of the eligible product; (

b) the remuneratio n is paid by the eligible corporation in the taxation year or no later than 60 days after the end of the taxation year; (

c) the remuneration is not an amount for which the eligible corporation or another eligible corporation may claim a tax credit under sections 42 or 45 of the Act; (

d) the remuneration is not an amount for which another eligible corporation may claim a tax credit under th ese regulations; and (

e) the remuneration is paid to any of the following arm's length persons or entities in the circumstances described: (

i) an individual who is not an employee of the eligible corporation, for services rendered personally by the individual at a permanent establishment in the province, Eligible project Qualifying expenditure Eligible remuneration

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 727 (ii) the employees of an individual described in subparagraph (i) , for services rendered personally at a permanent establishment in the province, (iii) a corporation with a permanent establishment in the province, for services rendered personally by an individual at a permanent establishment in the p rovince, if all the issued and outstanding shares of the capital stock of the corporation are owned by the individual and the activities of the corporation consist principally of providing the individual's services, (iv) a corporat ion with a permanent establishment in the province, for services rendered personally by employees of the corporation at a permanent establishment in the province, or (

v) a partnership that has a permanent establishment in the province, for services rendered personally by any of the following at a permanent establishment in the province: (

A) a member of the partnership, or (

B) employees of the partnership. 8. The minister may issue a certificate of registration to an eligible corporation in respect of an eligible pro ject where the eligible corporation (

a) applies in the form and manner that the minister requires; and (

b) provides the following information: (

i) a description of the product, (ii) the financial statements from the preceding taxation year, (iii) the estimated eligible salaries, (iv) the estimated eligible remuneration, Application for registration

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 728 (

v) the estimated value of the tax credit, (vi) a timeline for the development of the product, (vii) expected revenue from the sale of the product, and (viii) other information the minister may require. 9.

(1) The minister may issue a tax credit certificate for a taxation year in the amount of 40% of qualifying expenditures incurred in the taxation year to an eligible corporation where the eligible corporation (

a) applies i n the form and man ner that the minister requires within 6 months of the end of the taxation year; (

b) provides a statement in a form satisfactory to the minister and signed by an authorized officer of the corporation that the inform ation contained in the application is true and correct; (

c) is validly registered as an eligible corporation; and (

d) provides the following information: (

i) its financial statements for the tax ation year for which the credit is being claimed, (ii) a statement detailing , by employee, the a ctual salary costs for the eligible project for the taxation year, (iii) a list of eligible employees, including employees names, social insurance numbers, eligible salaries, occup ations and addresses, (iv) details concerning salaries for which a government subsidy has been provided, (

v) details concerning government assistance received in respect of the eligible project or eligible product; and (vi) other information that the minister may require. Tax credit certificate

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 729

(2) A tax cre dit certificate may only be issued with respect to eligible salaries and eligible remuneration incurred by an eligible corporation (

a) after December 31, 2014; and (

b) before January 1, 2020.

(3) Notwithstanding paragraph (1)(a), where an eligible corporation is applying for a tax credit certificate with respect to an eligible project referred to in subsection 10(2) the eligible co rporation shall apply for a tax credit certificate within 6 months of the end of the taxation year during which the eligible product is completed. 10.

(1) An eligible corporation that undertakes an eligible projec t in the province and has received a tax credit certificate may d educt from the tax otherwise payable under the Act an amount for the taxation year equal to the amount set out in the tax credit certificate issued under

section 9.

(2) Notwithstanding subsection (1), where the eligible project consists of an eligible product being developed primarily for sale or licence to a government or an agency of a government, a municipa lity or an agency of a municipality or a corporation con trolled by a government or a municipality (

a) the amount of the credit under subsection (1) cannot exceed the amount, if any, by which the eligible corporation 's total cost of t he eligible project exceeds the eligible corporation's proceeds from the sale or licence of the eligible product to a government or an agency of a government, a municipa lity or an agency of a municipality or a corporation controlled by a government or a municipality; and (

b) the tax credit may be claimed only after the eligible pr oduct is completed.

(3) Notwithstanding subsection (1), the total of the eligible corporation's tax credits in relation to an eligible project, i ncluding tax credits in relation to the eligible project for previous taxation years, shall not exceed the amount by which the eligible corpor ation's total cost of the project exceeds the total of all government assistance which Tax credit

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 730 the eligible corporation receives or is entitled to receive in respect of the eligible project.

(4) Notwithstanding subsection (1), t he maximum tax credit that an eligible corporation or a group of associated corpora tions may receive in respect of all taxation years ending within any calendar yea r is $2,000,000. 11.

(1) Where eligible salaries can be considered to be a qualifying expenditure with respect to s ection 45 and 4 6.3 of the Act, the eligible corporation shall, for the purpose of the calculation of the tax credit for each eligible project, allocate the eligible salaries based on the percentage of hours the eligible employee spends on each eligible project.

(2) An allocation of eligible salaries under subsection (1) may be reviewed by the minister and where, based on the in formation provided by the eligible corpor ation, the minister is of the opinion that the allocation is not correct, the minister may substitute his or her allocation for the allocation provided by the eligible corporation under subsection (1). 12. For the purpose of

section 10, the amount by which the tax credit exceeds the eligible corporation's tax payable for the taxation year may be applied by the minister to pay (

a) any tax, interest or penalty owing by the eligible corporation for that or a prior taxation year under the Act, the corporation income tax act of an agreeing province or the federal Act; (

b) any contribution, interest or penalty owing by the eligible corporation for that or a prior taxation year as a result of payments required f rom the eligible corporation und er the Canada Pension Plan; (

c) any premium, interest or penalty owing by the eligible corporation for that or a prior taxation year under the Employment Insurance Act (Canada); and (

d) any tax, interest or penalty owing by the eligible corporation for that or a prior taxation year under the Revenue Administration Act, Allocation of eligible salaries Deduction

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 731 and the amount not so applied shall be considered to be an overpayment under subsection 164(7) of the federal Act. 13.

(1) The m inister may suspend or revoke a certificate of registration or a tax credit certificate issued to an eligible corporation if one or more of the following applies: (

a) in the opinion of the minister the eligible corporation has not complied with a provision of the Act or these regulations; (

b) the eligible corporation has not completed an eligible product 36 months after beginning developm ent of the eligible product; (

c) in the opinion of the minister there has been a change in circumstances relating to the eligible product or eligible project that affects its continued eligibility; or (

d) in the opinion of the minister the certificate has been obtained or maintained through misrepresentation or fraud.

(2) Where an eligible corporation has more than o ne certificate of registration and one or more, but not all, certificates of registr ation are revoked or suspended under subsection (1) the mini ster may amend the eligible corporation's tax credit certificate to reduce the amount of the tax credit.

(3) Where the minister suspends or revokes a certificate of registration or a tax credit certificate under paragraph (1)(d), the minister may suspend or revoke all certificates of registration and tax credit certificates held by the eligible corporation.

(4) Where a tax credit certificate is revoked under this se ction the eligible corporation is not entitled to a tax credit for the tax ation year in respect of which the tax credit certificate was issued. Suspension or revocation

Interactive Digital Media Tax Credit Regulations 84/15 The Newfoundland and Labrador Gazette October 16, 2015 732

(5) Where an eligible corporation has received a tax cred it in respect of a year for which a tax credit certificate was revoked, the eligible corporation shall pay to the minister the amount of the tax credit it received. 14. These regulations are considered to have come into force on January 1, 2015. ©Queen's Printer Commencement

The Newfoundland and Labrador Gazette October 16, 2015 733 NEWFOUNDLAND AND LABRADOR REGULATION 85/15 Revenue Administration Regulations (Amendment) under the Revenue Administration Act (O.C. 2015-202) (Filed October 13, 2015) Under the authority of sections 107 and 113 of the Revenue Administration Act, the L ieutenant-Governor in Council makes the following regulations. Dated at St. John’s, October 13, 2015. Julia Mullaley Clerk of the Executive Council REGULATIONS Analysis 1. S.2 Amdt.

Interpretation 2.

Part V.1 Rep. RESIDENTIAL ENERGY REBATE 3. Transitional 4. Commencement 1. Paragraphs 2(1)(j.1), (m.1), (m.2), (m.3), (m.4), (aa.1), (nn.1), (pp.1) and (rr.1) of the Revenue Administration Regulations are repealed. NLR 73/11 as amended

Revenue Administration Regulations (Amendment) 85/15 The Newfoundland and Labrador Gazette October 16, 2015 734 2.

Part V.1 of the regulations is repealed. 3.

(1) Where an application or a return respecting a rebate for an eligible product was submitted before the coming into force of these regulations, the application or return shall be administered as though these regulations were not in force.

(2) Where a per son is eligible to make an application or file a return respecting a rebate for an eligible product immediately before the coming into force of these regulations, he or she may make the application or file the return as though these reg ulations were not in force.

(3) An application or return under subsection ( 2) which is made or filed after the coming into force of these regulations shall be administered as though these regulations were not in force.

(4) Where a person make s an application or files a retu rn under subsection (2), a rebate shall only be paid or credited on (

a) an eligible product other than electricity where the invoice for the eligible product costs indicates a purchase date of June 30, 2015 or earlier; and (

b) electricity where the invo ice for the elig ible product costs indicates a meter reading of June 30, 2015 or earlier.

(5) In this section, "administer" includes procedures relating to overpayments and the inspection, e xamination and auditing of books and records. 4. These regulations are considered to have come into force on July 1, 2015. ©Queen's Printer Transitional Commencement

The Newfoundland and Labrador Gazette October 16, 2015 735 NEWFOUNDLAND AND LABRADOR REGULATION 86/15 Proclamation bringing Act into force (SNL2014 cM-16.2) (In force October 16, 2015) under the Missing Persons Act (O.C. 2015-203) (Filed October 15, 2015) ELIZABETH THE SECOND, by the Grace of God of the United Kingdom, Canada and Her Other Realms and Territories QUEEN, Head of the Commonwealth, Defender of the Faith. J. DEREK GREEN Administrator HEATHER JACOBS Deputy Attorney General TO ALL TO WHOM THESE PRESENTS SHALL COME, GREETING; A PROCLAMATION

WHEREAS in and by

section 21 of

An Act Respecting the Missing Persons, SNL2014 cM-16.2 (the “Act”) it is provided that the Act shall come into force on a day to be fixed by Proclamation of Our Lieutenant Governor in Council; AND

WHEREAS it is deemed expedient that the Act shall now come into force; NOW KNOW YE, THAT WE, by and with the advice of Our Executive Council of Our Province of Newfoundland and Labrador, do by this our Proclamation declare and direct that

An Act Respecting Missing Persons, SNL2014 cM-16.2 shall come into force on the date of publication of this proclamation in The Newfoundland and Labrador Gazette. OF ALL WHICH OUR LOVING SUBJECTS AND ALL OTHERS whom these Presents may concern are hereby required to take notice and to govern themselves accordingly.

Proclamation bringing Act into force (SNL2014 cM-16.2) (In force October 16, 2015) 86/15 The Newfoundland and Labrador Gazette October 16, 2015 736 IN TESTIMONY WHEREOF WE have caused these Our Letters to be made Patent and the Great Seal of Newfoundland and Labrador to hereunto affixed. WITNESS: Our trusty and well-beloved the Honourable J. Derek Green, Chief Justice of, Newfoundland and Labrador, Court of Appeal Administrator in and for Our Province of Newfoundland and Labrador. AT OUR GOVERNMENT HOUSE in Our City of St. John’s this 14th day of October in the year of Our Lord two thousand and fifteen in the sixty-fourth year of Our Reign. BY COMMAND, JAMIE CHIPPETT Deputy Registrar General

The Newfoundland and Labrador Gazette October 16, 2015 737 NEWFOUNDLAND AND LABRADOR REGULATION 87/15 Missing Persons Regulations under the Missing Persons Act (O.C. 2015-204) (Filed October 15, 2015) Under the authority of

section 19 of the Missing Persons Act , the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, October 14, 2015. Julia Mullaley Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Interpretation 3. Service requirements 4. Annual report 5. Retention and disposal of records 1. These r egulations may be cited as the Missing Persons Regulations. 2.

(1) In these regulations (a) "Act" means Missing Persons Act; and (b) "emergency demand" means an emergency demand for records made under

section 10 of the Act.

Short title

Interpretation

Missing Persons Regulations 87/15 The Newfoundland and Labrador Gazette October 16, 2015 738

(2) In the Act and these regulations, a reference to "financial information" in respect of a person includes information about a joint account that the person holds with one or more other persons. 3. An order or demand under the Act shall be served as follows: (

a) in the case of an individual, by leaving a copy of it with the individual; (

b) in the case of a corporation, (

i) by leaving a copy of it with a director or officer of the corporation, (ii) by leaving a copy of it w ith an individual who appears to have management or control of a place of business or premises operated by or on behalf of the corporation, or (iii) by sending a copy of it by facsimile transmission or email to the corporation 's last know n facsimile number or email address, if the send er receives confirmation that the transmission was successfully completed; and (

c) in the case of a partnership, (

i) by leaving a copy of it with a partner, (ii) by leaving a copy of it with an individual who appears to have management or control of a place of business or premises operated by or on behalf of the partnership, or (iii) by sending a copy of it by facsimile transmission or email to the partnership's last know n facsimile number or email address, if the sender r eceives confirmation that the transmission was successfully completed. 4. In addition to the requirements in subsection 10(6) of the Act an annual report shall include a

summary of the type of records sought in each demand. Service requirements Annual report

Missing Persons Regulations 87/15 The Newfoundland and Labrador Gazette October 16, 2015 739 5.

(1) Records obtained under the authority of the Act shall be disposed of 90 days after a missing person is located.

(2) Notwithstanding subsection (1), records obtained under the authority of the Act may be retained by a police forc e for a longer period where (

a) the missing person is not located; (

b) the missing person is located but was deceased at the time he or she was located; or (

c) further investigations arise or are likely to arise regarding the disappearance of the missing person.

(3) Records obtained under the authority of the Act shall be securely stored so that access to the records is limited to only those members of the police force who require access to perform their job function in accordance with the Act as determ ined by the commanding officer of the police force.

(4) Records obtained under the authority of the Act shall be disposed of in accordance with the police force's policy relating to retention and disposal of confidential records. ©Queen's Printer Retention and disposal of records

THE NEWFOUNDLAND AND LABRADOR GAZETTE October 16, 2015 741 Index

PART I Change of Name Act, 2009 – Notice ............................................................................................ ............................................... 368 Lands Act – Notice ........................................................................................................... ........................................................... 366 Mineral Act – Notice ......................................................................................................... .......................................................... 363 Trustee Act – Notices ........................................................................................................ .......................................................... 367 Urban Rural Planning Act, 2000 – Notices .................................................................................................................................. 366

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.

Fish Inspection Act Fish Inspection NLR 75/15 Reprint Oct 16/15 p. 717 Administrative (Original Regulations (Amdt.) Publication Sept 29/15) Income Tax Act, 2000 Interactive Digital NLR 84/15 New Oct 16/15 p. 721 Media Tax Credit Extraordinary Gazette Regulations Oct 13/15 Missing Persons Act Proclamation bringing NLR 86/15 New Oct 16/15 p. 735 Act into force Missing Persons NLR 87/15 Ne w Oct 16/15 p. 737 Regulations Revenue Administration Act Revenue Administration NLR 85/15 Amends Oct 16/15 p. 733 Regulations (Amdt) NLR 73/11 S.2 Amdt.

Part V.1 Rep Extraordinary Gazette Oct 13/15

THE NEWFOUNDLAND AND LABRADOR GAZETTE October 16, 2015 742 All other public notices required by law to be published in The Newfoundland and Labrador Gazette , eg., Corporations Act, M unicipalities Act, Quieting of Titles Act, Urban and Rural Planning Act, etc., are priced according to size: for Single Column $3.30 per cm or Double Column $6.60 per cm, plus 13% HST. The Newfoundland and Labrador Gazette is published from the Office of the Queen’s Printer. Copy for publication must be received by Friday, 4:30 p.m. , seven days before publication date to ensure inclusion in next issue.

Advertisements must be submitted in either PDF format or as a MSWord file. When this is not possible, advertisements must be either typewritten or printed legibly, separate from c overing letter. Number of inser tions required must be stated and the names of all signing officers typewritten or printed. Copy may be mailed to the address below, faxed to (709) 729-1900 or emailed to queensprinter@gov.nl.ca. Subscription rate for The Newfoundland and Labrador Gazette is $137.50 for 52 weeks plus 5% tax ($144.38). Weekly issues, $3.30 per copy, plus 5% tax ($3.47) payable in advance.

All cheques, money orders, etc., should be made payable to THE NEWFOUNDLAND EXCHEQUER ACCOUNT and all correspondence should be addressed to: O ffice of the Queen’s Printer, P. O. Box 8700, Ground Floor, East Block, Confederation Building, St. John’s, NL A1B 4J6. Telephone (709) 729-3649. Fax: (709) 729-1900.

Web Site: http://www.servicenl.gov.nl.ca/printer/index.html The Newfoundland and Labrador Gazette Advertising Rates Prices effective May 1, 2015 Notices Rate 13% HST Total Lands Act - Notice of Intent - 1 week $29.65 $3.85 $33.50 Motor Carrier Act - Notice - 1 week $38.00 $4.94 $42.94 Trustee Act - Estate Notice - 1 week $33.00 $4.29 $37.29 Trustee Act - Estate Notice - 2 weeks $59.40 $7.72 $67.12 Trustee Act - Estate Notice - 3 weeks $86.90 $11.30 $98.20 Trustee Act - Estate Notice - 4 weeks $113.30 $14.73 $128.03 For quotes please contact the Office of the Queen's Printer queensprinter@gov.nl.ca Government Information Product Publication Rate Mail G.S.T. # R107442683

Document details

Collection	Newfoundland and Labrador — Gazette
Citation	NLG 2015-10-16
Type	gazette
Volume / chapter	printer gazette weekly issues 2015 nlg151016
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	47dbca6d8f36ecdb5f86b21f76eb0c84ed93343b

Source file is stored in the law ingest library (pdf).