THE NEWFOUNDLAND AND LABRADOR GAZETTE EXTRAORDINARY

Part II PUBLISHED BY AUTHORITY ST. JOHN'S, FRIDAY, NOVEMBER 26, 2004 NEWFOUNDLAND AND LABRADOR REGULATION 142/04

Extraordinary Gazette November 26, 2004 3 NEWFOUNDLAND AND LABRADOR REGULATION 142/04 Home Heating Fuel Tax Credit Regulations (Amendment) under the Income Tax Act, 2000 (O.C. 2004-475) (Filed November 26, 2004) 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, November 26, 2004. Robert C. Thompson Clerk of the Executive Council REGULATIONS Analysis 1. S.2 Amdt.

Definitions 2. S.3 Amdt. Home heating fuel overpay- ment refund 1.

(1) Subparagraph 2(c)(

i) of the Home Heating Fuel Tax Credit Regulations is amended by deleting the numbers and word "2002 or 2003" and substituting the number "2004".

(2) Subparagraph 2(c)(ii) of the regulations is amended by deleting the words, comma and numbers "July, 2002 to July, 2003" NLR 14/01 as amended

Home Heating Fuel Tax Credit Regulations (Amendment) 142/04 Extraordinary Gazette November 26, 2004 4 and substituting the words, comm as and numbers "July, 2004 to March, 2005".

(3) Subparagraph 2(c)(iii) of th e regulations is repealed and the following substituted: (iii) an individual who has recei ved or is eligible to receive social assistance under the Social Assistance Act for the period July, 2004 to March, 2005 and who is not an eli- gible individual or a spouse of an eligible individual re- ferred to in subparagraph (

i) or (ii); 2. (1) Subsection 3(1) of th e regulations is repealed and the following substituted: 3.

(1) Where an eligible householder or his or her spouse has pur- chased home heating fuel as the prim ary source of fuel to heat his or her home during the period extending from July 1, 2004 until March 31, 2005 and applies to the department under subsection (2), that eligi- ble householder is considered to have made an overpayment of tax in the amount of $250 and the minister shall refund the amount of that overpayment to that householder. (2) Subsection 3(2) of the regulations is amended by deleting the word, comma and numbers "September 30, 2003" and substi- tuting the word, comma and numbers "April 30, 2005". ©Earl G. Tucker, Queen's Printer Home heating fuel overpayment refund

ST. JOHN'S, FRIDAY, NOVEMBER 26, 2004 5 Index Title of Act and Subordinate Legislation CNLR or NL Gazette made thereunder NL Reg. Amendment Date & Page No. Income Tax Act, 2000 Home Heating Fuel Tax NLR 142/04 NLR 14/01 Extra. Nov 26/04 p. 3 Credit Regulations (Amdt) Ss. 2 & 3 Amdt.