Newfoundland and Labrador Gazette, Part I — 21 April 2023 — Mineral Act Notice; Geographical Names Board Act Notice

NLG 2023-04-21

Newfoundland and Labrador — Gazette

THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART I PUBLISHED BY AUTHORITY V ol. 98 ST. JOHN’S, FRIDAY , APRIL 21, 2023 No. 16 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 following mineral Licences have reverted to the Crown: Mineral Licence 27377M held by Morgan, Trina on map sheet 12B/08 Mineral Licence 27387M held by Hopkins, Clarence on map sheet 02M/05 Mineral Licence 27388M held by Hopkins, Clarence on map sheet 02M/05 Mineral Licence 27389M held by Hopkins, Clarence on map sheet 02M/05 Mineral Licence 27390M held by Hopkins, Clarence on map sheet 02M/05 Mineral Licence 27391M held by Hopkins, Clarence on map sheet 02M/05 Mineral Licence 27437M held by McLennon, Tom on map sheet 14D/15 Mineral Licence 27459M held by Almar Consultants on map sheet 02C/05 Mineral Licence 27488M held by Hopkins, Clarence on map sheet 02M/05 Mineral Licence 27592M held by Crocker, James Richard on map sheet 02E/08 Mineral Licence 27593M held by Crocker, James Richard on map sheet 02E/08 Mineral Licence 27615M held by Hicks, Cameron on map sheet 23J/10 Mineral Licence 30912M held by Shoreline Aggregates Inc. on map sheet 12H/16 119

Mineral Licence 31151M held by Galeschuk, Carey on map sheet 02E/06 Mineral Licence 31180M held by Galeschuk, Carey on map sheet 02C/05 Mineral Licence 31202M held by Galeschuk, Carey on map sheet 11P/13 Mineral Licence 31205M held by Fleming, Nathan on map sheet 01N/04 Mineral Licence 31241M held by Hicks, Darrin on map sheet 01M/13 Mineral Licence 31242M held by Hicks, Natalie on map sheet 01M/12, 01M/13 Mineral Licence 31246M held by Brushett, Jeffery on map sheet 01N/13 Mineral Licence 31247M held by Brushett, Jeffery on map sheet 01N/13 Mineral Licence 31272M held by Sheppard, Stephen on map sheet 02C/05 Mineral Licence 31278M held by Lee, Stephen on map sheet 12B/16 Mineral Licence 31284M held by Bradley, Pearce on map sheet 11P/08, 11P/09 Mineral Licence 31286M held by Bradley, Pearce on map sheet 11P/08, 11P/09 A portion of Mineral Licence 31312M held by Ryan, Shawn A. on map sheet 12A/16 more particularly described in an application on file at the Department of Industry, Energy and Technology A portion of Mineral Licence 31313M held by Ryan, Shawn A. on map sheet 12A/16 more particularly described in an application on file at the Department of Industry, Energy and Technology A portion of Mineral Licence 31314M held by Ryan, Shawn A. on map sheet 12A/16 more particularly described in an application on file at the Department of Industry, Energy and Technology Mineral Licence 31318M held by Unity Resources Inc. on map sheet 23J/10 Mineral Licence 31320M held by Unity Resources Inc. on map sheet 23J/10 Mineral Licence 31372M held by Stares, Shane on map sheet 02E/09 Mineral Licence 31374M held by Mercer, William on map sheet 12A/06 Mineral Licence 31404M held by Stares, Shane on map sheet 02E/09 A portion of Mineral Licence 31414M held by Saunders, Devon on map sheet 02M/05 more particularly described in an application on file at the Department of Industry, Energy and Technology Mineral Licence 31473M held by Unity Resources Inc. on map sheet 12A/07 Mineral Licence 31475M held by Stockley, Mark on map sheet 12A/15 Mineral Licence 31480M held by Stockley, Mark on map sheet 02E/05, 02E/12 A portion of Mineral Licence 31510M held by Ryan.

Shawn A. on map sheet 02D/13, 12A/16 more particularly described in an application on file at the Department of Industry, Energy and Technology Mineral Licence 31532M held by Turpin, Alexander on map sheet 01M/16 Mineral Licence 31563M held by Hicks, Natalie on map sheet 12A/06 120

A portion of Mineral Licence 31566M held by Ryan, Shawn A. on map sheet 12A/16 more particularly described in an application on file at the Department of Industry, Energy and Technology Mineral Licence 31594M held by Galeschuk, Carey on map sheet 02E/05 Mineral Licence 31595M held by Galeschuk, Carey on map sheet 02E/05 Mineral Licence 31596M held by Galeschuk, Carey on map sheet 02E/05 Mineral Licence 31622M held by Woodman, Wayne on map sheet 01N/12 A portion of Mineral Licence 35276M held by Saunders, Devon on map sheet 02M/05 more particularly described in an application on file at the Department of Industry, Energy and Technology The lands covered by this notice except for the lands within Exempt Mineral Lands, the Exempt Mineral Lands being described in CNLR 1143/96 and NLR 71/98, 104/98, 97/00, 36/01, 31/04, 78/06, 8/08, 28/09, 5/13 and 3/17 and outlined on 1:50 000 scale digital maps maintained by the Department of Industry, Energy and Technology, will be open for staking after the hour of 9:00 a.m. on the 32nd clear day after the date of this publication.

DEPARTMENT OF INDUSTRY , ENERGY AND TECHNOLOGY Trina Adams, Mineral Claims Recorder Apr. 21 GEOGRAPHICAL NAMES BOARD ACT NOTICE UNDER THE AUTHORITY of subsection 6(1), of the Geographical Names Board Act, RSNL 1990 cG-3, the Minister of the Department of Fisheries, Forestry and Agriculture, hereby approves the names of places or geographical features as recommended by the NEWFOUNDLAND AND LABRADOR GEOGRAPHICAL NAMES BOARD and as printed in Decision List 2022-01. DATED AT St. John’s this 17th day of April 2023.

DEPARTMENT OF FISHERIES, FORESTRY AND AGRICULTURE Honourable Derrick Bragg, Minister Apr. 21 Geographical Names Decision List DL 2022-01 Map CGNDB Key Feature Name In Commemoration of Feature Type Category Location Description 002C04 ACZWW Critch’s Pond Able Seaman, Walter George Critch Pond Commemorative Name E. of Hillview 121

CITY OF ST. JOHN’S ACT NOTICE ST. JOHN’S COMMERCIAL MAINTENANCE (AMENDMENT NO. 1-2023) BY-LAW TAKE NOTICE that the St. John’s Municipal Council has enacted the ST. JOHN’S COMMERCIAL MAINTENANCE (AMENDMENT NO. 1-2023) B Y- LAW. The said By-Law was passed by Council on the 17 th day of April, 2023, to amend St. John’s Commercial Maintenance By-Law so as to update the provisions related to garbage receptacles and to incorporate provisions related to Parklets. All persons who wish to view such Regulations may view same at the Office of the City Solicitor of the St.

John’s Municipal Council at City Hall, and any person who wishes to obtain a copy thereof may obtain it at the said office upon the payment of a reasonable charge as established by the St. John’s Municipal Council for such copy. DATED this 18th day of April, 2023.

CITY OF ST JOHN’S Christine Carter, Acting City Clerk Apr. 21 URBAN AND RURAL PLANNING ACT, 2000 NOTICE OF REGISTRATION MUNICIPAL PLAN AND DEVELOPMENT REGULATION AMENDMENT NO. 22-01 TAKE NOTICE that the CITY OF CORNER BROOK MUNICIPAL PLAN AMENDMENT No. 22-01 and DEVELOPMENT REGULATIONS No. 22-01, adopted on the 13th day of February, 2023 and approved on the 13 th day of March, 2023, have been registered by the Minister of Municipal and Provincial Affairs.

In general terms, the purpose of Municipal Plan Amendment No. 22-01 and Development Regulations No. 22-01 is to change the land use designation and land use zoning of the parcel located at 21 Mt. Bernard Ave, from Community Service (land use designation and land use zoning) to Residential land use designation and Residential Low Density land use zone, in order to convert the former presentation school into a residential use (24 Unit ‘apartment building’).

Development Regulations Amendment No. 22-01 has a text amendment to coincide with the map amendment to accommodate the proposed and future similar reuse/ redevelopment applications. The CITY OF CORNER BROOK Amendment No. 22- 01 come into effect the day this notice is published in The Newfoundland and Labrador Gazette . Anyone wishing to inspect a copy of the CORNER BROOK MUNICIPAL PLAN AMENDMENT No. 22-01 and DEVELOPMENT REGULATIONS AMENDMENT No. 22-01 may do so at City Hall, Corner Brook during normal business hours.

CITY OF CORNER BROOK Jessica Smith, Acting City Clerk Apr 21 NOTICE OF REGISTRATION TOWN OF FOGO ISLAND AMENDMENTS NUMBERS 1-2022 AND 2-2022 DEVELOPMENT REGULATIONS 2015-2025 TAKE NOTICE that amendments Nos. 1 and 2, 2022, to the TOWN OF FOGO ISLAND DEVELOPMENT REGULATIONS 2015-2025, both adopted by Council on the 6 th day of October, 2022, have been registered by the Minister of Municipal and Provincial Affairs. Amendment 1-2022 concerns the minimum required floor area for single dwellings and non-residential developments as stated in the Use Zone Table for the Community Development Area (COMMDA) Zone.

The effect is that Condition 1 therein, Development Standards, is amended so as to eliminate the minimum floor area required for those uses. Amendment 2-2022 concerns correction of a typographical error in the labelling of a zone on Map 5, in the Development Regulations Land Use Zoning map set, Foster’s Pond Municipal Public Park Detail. The purpose of that map is to show a Zone specifically applied to a municipal park. The labelling of the zone applied to the municipal park area is correct, but the surrounding area shown on the same map is incorrectly labelled as “RUR”, for Rural Zone,

whereas the correct label would read “CD” for Community Development Zone. This amendment officially amends the said Map 5 to correct the error. No other maps in the Development Regulations map set are affected by the amendment. The said amendments to the TOWN OF FOGO ISLAND DEVELOPMENT REGULATIONS 2015-2025 come into effect on the day that this notice is published in The Newfoundland and Labrador Gazette.

Anyone who wishes to inspect a copy of the said amendments to the Town of Fogo Island Development Regulations 2015-2025 may do so during normal working hours at the Town of Fogo Island office at 6 Centre Island Road South, Fogo Island Central, NL. TOWN OF FOGO ISLAND Pauline Payne, CAO Apr. 21 122

NOTICE OF REGISTRATION TOWN OF PARADISE DEVELOPMENT REGULATIONS AMENDMENT 14, 2023 TAKE NOTICE that the T OWN OF PARADISE DEVELOPMENT REGULATIONS AMENDMENT No. 14, 2023, adopted on the 21 st day of March 2023, has been registered by the Minister of Municipal and Provincial Affairs. In general terms, this amendment accommodates commercial, industrial, and residential development opportunities where multiple buildings and uses are proposed on one parcel of land. This amendment makes changes to the following sections of the 2016 Paradise Development Regulations: •

Section 2

Definitions •

Section 4.10 Multiple Uses and Buildings on a Lot •

Section 5 Specific Use Regulations •

Section 8.2 General Parking Requirements •

Section 9.11 Residential Medium Density (RMD) •

Section 9.12 Residential High Density (RHD) •

Section 9.18 Residential Mixed (RM) •

Section 9.22 Commercial Main Street (CM) • Appendix B: Classification of Uses and Buildings Development Regulations Amendment No. 14, 2023 comes into effect on the day this notice is published in The Newfoundland and Labrador Gazette . Anyone wishing to inspect a copy of Development Regulations Amendment No. 14, 2023 may do so by contacting the Paradise Town Hall, during normal hours of operation, at 709-782-1400. TOWN OF PARADISE Terrilynn Smith, Town Clerk Apr. 21 LANDS ACT NOTICE OF INTENT,

SECTION 7 LANDS ACT, SNL1991 c36 AS AMENDED NOTICE IS HEREBY given that an application has been made to the Department of Fisheries, Forestry and Agriculture Branch, to acquire title, pursuant to

section 7(2) (

d) of the said Act, to that piece of Crown lands situated within 15 metres of the waters of the Broad Cove River for the purpose of constructing a Recreational Trail. The application may intrude on the 15 metre shoreline of the above mentioned water body(

s) in various locations. For a detailed map, please see website: https://www.gov.nl.ca/ffa/ lands/sec7notifications/. Please note: It may take up to five (5) days from the date of application for details to appear on the website.

Any person wishing to object to the application must file the objection in writing with reasons, within 30 days from the publication of notice on the Department of Fisheries, Forestry and Agriculture website, Crown Lands, https:// www.gov.nl.ca/ffa/lands/, to the Minister of Department of Fisheries, Forestry and Agriculture by mail or email to the nearest Regional Lands Office: ● Eastern Regional Lands Office, P.O. Box 8700, Howley Building, Higgins Line, St. John’s, NL, A1B 4J6 Email: easternlandsoffice@gov.nl.ca ● Central Regional Lands Office, P.O.

Box 2222, Gander, NL, A1V 2N9 Email: centrallandsoffice@gov.nl.ca ● Western Regional Lands Office, P.O. Box 2006, Sir Richard Squires Building, Corner Brook, NL, A2H 6J8 Email: westernregionlands@gov.nl.ca ● Labrador Regional Lands Office, P.O. Box 3014, Station “B”, Happy Valley-Goose Bay, NL, A0P 1E0 Email: labradorlandsoffice@gov.nl.ca (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.) Apr. 21 NOTICE OF INTENT,

SECTION 7 LANDS ACT, SNL1991 c36 AS AMENDED NOTICE IS HEREBY given that an application has been made to the Department of Fisheries, Forestry and Agriculture Branch, to acquire title, pursuant to

section 7(2) (

d) of the said Act, to that piece of Crown lands situated within 15 metres of the waters of Burin Inlet for the purpose of Slipway-Boat Launch. The application may intrude on the 15 metre shoreline of the above mentioned water body(

s) in various locations. For a detailed map, please see website: https://www.gov.nl.ca/ffa/ lands/sec7notifications/. Please note: It may take up to five (5) days from the date of application for details to appear on the website. Any person wishing to object to the application must file the objection in writing with reasons, within 30 days from the publication of notice on the Department of Fisheries, Forestry and Agriculture website, Crown Lands, https:// www.gov.nl.ca/ffa/lands/, to the Minister of Department of Fisheries, Forestry and Agriculture by mail or email to the nearest Regional Lands Office: 123

● Eastern Regional Lands Office, P.O. Box 8700, Howley Building, Higgins Line, St. John’s, NL, A1B 4J6 Email: easternlandsoffice@gov.nl.ca ● Central Regional Lands Office, P.O. Box 2222, Gander, NL, A1V 2N9 Email: centrallandsoffice@gov.nl.ca ● Western Regional Lands Office, P.O. Box 2006, Sir Richard Squires Building, Corner Brook, NL, A2H 6J8 Email: westernregionlands@gov.nl.ca ● Labrador Regional Lands Office, P.O.

Box 3014, Station “B”, Happy Valley-Goose Bay, NL, A0P 1E0 Email: labradorlandsoffice@gov.nl.ca (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.) Apr. 21 NOTICE OF INTENT,

SECTION 7 LANDS ACT, SNL1991 c36 AS AMENDED NOTICE IS HEREBY given that an application has been made to the Department of Fisheries, Forestry and Agriculture Branch, to acquire title, pursuant to

section 7(2) (

d) of the said Act, to that piece of Crown lands situated within 15 metres of the waters of Harbour Grace Harbour, (Atlantic Ocean) for the purpose of a recreational boardwalk. The application may intrude on the 15 metre shoreline of the above mentioned water body(

s) in various locations. For a detailed map, please see website: https://www.gov.nl.ca/ffa/ lands/sec7notifications/. Please note: It may take up to five (5) days from the date of application for details to appear on the website.

Any person wishing to object to the application must file the objection in writing with reasons, within 30 days from the publication of notice on the Department of Fisheries, Forestry and Agriculture website, Crown Lands, https:// www.gov.nl.ca/ffa/lands/, to the Minister of Department of Fisheries, Forestry and Agriculture by mail or email to the nearest Regional Lands Office: ● Eastern Regional Lands Office, P.O. Box 8700, Howley Building, Higgins Line, St. John’s, NL, A1B 4J6 Email: easternlandsoffice@gov.nl.ca ● Central Regional Lands Office, P.O.

Box 2222, Gander, NL, A1V 2N9 Email: centrallandsoffice@gov.nl.ca ● Western Regional Lands Office, P.O. Box 2006, Sir Richard Squires Building, Corner Brook, NL, A2H 6J8 Email: westernregionlands@gov.nl.ca ● Labrador Regional Lands Office, P.O. Box 3014, Station “B”, Happy Valley-Goose Bay, NL, A0P 1E0 Email: labradorlandsoffice@gov.nl.ca (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.) Apr. 21 NOTICE OF INTENT,

SECTION 7 LANDS ACT, SNL1991 c36 AS AMENDED NOTICE IS HEREBY given that an application has been made to the Department of Fisheries, Forestry and Agriculture Branch, to acquire title, pursuant to

section 7(2) (

d) of the said Act, to that piece of Crown lands situated within 15 metres of the waters of Harbour Grace Harbour, (Atlantic Ocean) for the purpose of a recreational walking trail and birdwatching platform. The application may intrude on the 15 metre shoreline of the above mentioned water body(

s) in various locations. For a detailed map, please see website: https://www.gov.nl.ca/ffa/ lands/sec7notifications/. Please note: It may take up to five (5) days from the date of application for details to appear on the website.

Any person wishing to object to the application must file the objection in writing with reasons, within 30 days from the publication of notice on the Department of Fisheries, Forestry and Agriculture website, Crown Lands, https:// www.gov.nl.ca/ffa/lands/, to the Minister of Department of Fisheries, Forestry and Agriculture by mail or email to the nearest Regional Lands Office: ● Eastern Regional Lands Office, P.O. Box 8700, Howley Building, Higgins Line, St. John’s, NL, A1B 4J6 Email: easternlandsoffice@gov.nl.ca ● Central Regional Lands Office, P.O.

Box 2222, Gander, NL, A1V 2N9 Email: centrallandsoffice@gov.nl.ca ● Western Regional Lands Office, P.O. Box 2006, Sir Richard Squires Building, Corner Brook, NL, A2H 6J8 Email: westernregionlands@gov.nl.ca ● Labrador Regional Lands Office, P.O. Box 3014, Station “B”, Happy Valley-Goose Bay, NL, A0P 1E0 Email: labradorlandsoffice@gov.nl.ca (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.) Apr. 21 NOTICE OF INTENT,

SECTION 7 LANDS ACT, SNL1991 c36 AS AMENDED NOTICE IS HEREBY given that an application has been made to the Department of Fisheries, Forestry and Agriculture Branch, to acquire title, pursuant to

section 7(2) (

d) of the said Act, to that piece of Crown lands situated 124

within 15 metres of the waters of Mortier Bay for the purpose of a Spool Base. The application may intrude on the 15 metre shoreline of the above mentioned water body(

s) in various locations. For a detailed map, please see website: https://www.gov.nl.ca/ffa/ lands/sec7notifications/. Please note: It may take up to five (5) days from the date of application for details to appear on the website.

Any person wishing to object to the application must file the objection in writing with reasons, within 30 days from the publication of notice on the Department of Fisheries, Forestry and Agriculture website, Crown Lands, https:// www.gov.nl.ca/ffa/lands/, to the Minister of Department of Fisheries, Forestry and Agriculture by mail or email to the nearest Regional Lands Office: ● Eastern Regional Lands Office, P.O. Box 8700, Howley Building, Higgins Line, St. John’s, NL, A1B 4J6 Email: easternlandsoffice@gov.nl.ca ● Central Regional Lands Office, P.O.

Box 2222, Gander, NL, A1V 2N9 Email: centrallandsoffice@gov.nl.ca ● Western Regional Lands Office, P.O. Box 2006, Sir Richard Squires Building, Corner Brook, NL, A2H 6J8 Email: westernregionlands@gov.nl.ca ● Labrador Regional Lands Office, P.O.

Box 3014, Station “B”, Happy Valley-Goose Bay, NL, A0P 1E0 Email: labradorlandsoffice@gov.nl.ca (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.) Apr. 21 TRUSTEE ACT ESTATE NOTICE IN THE THE MATTER of THE ESTATE of V ADIN SCOTT COLLINS of the Town of Gander, in the Province of Newfoundland and Labrador, Deceased.

All persons claiming to be creditors of, or who have any claims or demands upon or affecting the Estate of the Late V ADIN SCOTT COLLINS, of the Town of Gander in the Province of Newfoundland and Labrador, Deceased, are hereby requested to send particulars thereof in writing, duly attested, to the undersigned, Solicitor for the Executrix of the Estate on or before the 24th day of April, 2023 after which date the Executrix have had notice. DATED at the Town of Gander, Newfoundland and Labrador, this 30th day of March, 2023. PEDDLE LAW Solicitor for the Executrix PER: MICHAEL D. PEDDLE ADDRESS FOR SERVICE: P.O.

Box 563 137 Bennett Drive Gander, Newfoundland A 1V 2E1 Tel: (709) 651-4949 Fax: (709) 651-4951 Apr. 21 ESTATE NOTICE IN THE THE MATTER of THE ESTATE of BARBARA LORETTA MATTHEWS, of the Town of Channel-Port aux Basques in the Province of Newfoundland and Labrador, Deceased.

All persons claiming to be creditors of, or who have any claims or demands upon or affecting the Estate of the Late BARBARA LORETTA MATTHEWS, of the Town of Channel- Port aux Basques in the Province of Newfoundland and Labrador, Deceased, are hereby requested to send particulars thereof in writing, duly attested, to the undersigned, Solicitors for the Executrix of the Estate on or before the 22 nd day of May, 2023 after which date the Executrix have had notice. DATED at the Town of Channel-Port aux Basques, Newfoundland and Labrador, this 20th day of April, 2023.

MARKS & PARSONS Solicitors for the Executrix PER: M. BEVERLEY L. MARKS, K.C. ADDRESS FOR SERVICE: 174 Caribou Road Channel-Port aux Basques, NL A0M 1C0 Tel: (709) 695-7341 Fax: (709) 695-3944 Apr. 21 125

THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART II SUBORDINATE LEGISLATION FILED UNDER THE STATUTES AND SUBORDINATE LEGISLATION ACT V ol. 98 ST . JOHN’S, FRIDAY , APRIL 21, 2023 No. 16 NEWFOUNDLAND AND LABRADOR REGULATIONS NLR 31/23 NLR 32/23

NEWFOUNDLAND AND LABRADOR REGULATION 31/23 All-Spend Film and Video Production Tax Credit Regulations under the Income Tax Act, 2000 (O.C. 2023-092) (Filed April 20, 2023) 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, April 20, 2023. Krista Quinlan Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Definitions 3. Non-application 4. Criteria for eligible corporation 5. Registration of eligible production 6. Application for tax credit 7. Tax credit 8. Deduction 9. Change in circumstances 10. Suspension or cancellation 11. Commencement 1. These regulations may be cited as the All- Spend Film and Video Production Tax Credit Regulations.

Short title 171 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 2. In this regulation (a) "accommodation unit" means a residence or a hotel room located in the province , regardless of the number of people staying in the residence or hotel room , that provides temporary accommodations for one or more individuals whose presence in the province is required for the production of an eligible production; (b) "Act" means the Income Tax Act, 2000; (c) "all-spend film and video production tax credit" means the amount that is the lesser of (

i) the amount determined by the formula A x (B –

C) where A is 40%, B is the eligible production cost s in respect of an eligible production for a taxation year, and C is the value of government assistance received or receivable that may reasonably be considered to be in respect of amounts included in B for the eligible production in a taxation year, and (ii) $10 million; (d) "eligible accommodation expenditure" means the lesser of (

i) the amount paid per night for the accommodation unit multiplied by the number of nights the accommodation unit was used, or (ii) $300 multiplied by the number of nights the accommodation unit was used; (e) "eligible corporation" means a corporation that meets the criteria set out in

section 4;

Definitions 172 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 (f) "eligible individual" means an individual, other than a trust or estate, who was resident in the province on (

i) December 31 of the taxation year for which a tax credit is claimed under these regulations, or (ii) December 31 of the year immediately preceding the taxation year for which a tax credit is claimed under these regulations; (g) "eligible production " means a television program or series , film or video that is registered under

section 5; (h) "eligible production costs " means the total of the fol lowing costs of an eligible corporation that are directly attributable to the production of an eligible production for a taxation year: (

i) eligible salaries, (ii) the corporation's eligible service contract expenditures that are not included under subparagraph (i), (iii) the corporation's parent -subsidiary amounts that are not included under subparagraph (

i) or (ii), (iv) the corporation's eligible tangible property expenditures that are not included under subparagraphs (

i) to (iii), and (

v) the co rporation's eligible accommodation expenditure s for all accommodation units, to the extent that the amounts are incurred in the taxation year or the preceding taxation year, reasonable in the circumstances and not excluded production expenditures; (i) "eligible salaries" means the total of the following amounts: (

i) an amount equal to the salary or wages paid to all eligible individuals for work performed in the province in relation to an eligible production, and (ii) an amount equal to 173 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 (

A) the salary or wages paid to individuals who are not eligible individuals for work performed in the province in relation to the eligible production, or (

B) the amount referred to in subparagraph (i) , where the amount referred to in clause (

A) exceeds the amount referred to in subparagraph (i); (j) "eligible service contract expenditure" means an amount paid by an eligible corporation (

i) to an eligible individual, other than an employee of the eligible corporation, for services performed in the province in respect of the eligible production , by the eligible individual or an employee of the eligible individual, (ii) to a taxable Canadian corporation with which the eligible corporation deals at arm's length for services performed in the province in respect of an el igible production by employees of the corporation at a time when they were eligible individuals, (iii) to a taxable Canadian corporation for services performed in the province in respect of the eligible production by an eligible individual where (

A) all of the issued and outstanding shares of the capital stock of the corporation are owned by the eligible individual, and (

B) all of the activities of the corporation consist principally of the provision of services by th e eligible individual, or (iv) to a partnership, each member of which is an eligible individual or a taxable Canadian corporation, for services performed in the province in respect of an eligible production by an eligible individual who is a member of the partnership or by employees of the partnership at a time when they were eligible individuals; 174 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 (k) "eligible tangible property expenditure" means the total of the following amounts: (

i) the portion of the eligible corporation's cost of acquiring any tangible personal property, other tha n depreciable property, that can reasonably be attributed to the use in the province of that tangible personal property in the taxation year in the course of producing the eligible production, (ii) the portion of the eligible corporation's lease cost of any tangible property that can reasonably be attributed to the use in the province of that tangible property in the taxation year in the course of producing the eligible production, and (iii) the amounts in respect of depreciable property owned by the elig ible corporation determined using the following formula: C x R x D/365 where C is the eligible corporation's undepreciated capital cost of the depreciable property at the beginning of the taxation year or , where the depreciable property was acquired by t he eligible corporation in the taxation year, the cost of the depreciable property, R is the capital cost allowance rate for the depreciable property under

Schedule II of the federal regulations , and D is the number of days in the taxation year that the depreciable property was available for immediate use in the province in producing the eligible production; (l) "excluded production expenditure " means an expenditure incurred for (

i) meals or entertainment, other than reasonable expenditures for food a nd non- alcoholic beverages provided to individuals working on the eligible 175 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 production at a studio or location set on a day that filming takes place, (ii) alcoholic beverages, (iii) living expenses other than the eligible accommodation expenditure, (iv) remuneration that is determined by reference to profit or revenue, (

v) anything for which an amount may be included by a n eligible corporation in computing a credit under any other

section of the Act or the regulations under the Act, or (vi) advertising, marketing, promotion, market research or anything else that relates in any way to a film or video production other than the eligible production; (m) "government assistance" means the amount of assistance that a corporation receives 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 other form of assistance, other than (

i) a tax credit under these regulations, (ii) a tax credit under

section 125.4 or 125.5 of the federal Act, (iii) a government equity investment provided by the Canada Media Fund or Telefilm Canada that is recoupable or repaid, or (iv) an amount received or receivable under the Canada Media Fund Licence Fee Program; (n) "parent corporation" means a corporation that owns all of the issued share capital of another corporation; (o) "parent-subsidiary amount" means, in relation to a taxation year of a corporation, an amount that 176 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 (

i) is paid by a corporation , in a taxation year or 60 days after the end of the taxation year, to its parent corporation, and (ii) is paid as a reimbursement of an expense of the parent corporation that (

A) the corporation and the parent corporation have agreed to treat as an expend iture of the corporation, and (

B) would be an eligible service contract expenditure of the corporation for the taxation year in which it was incurred by the parent corporation if (

I) the corporation's taxation year were the same as the parent corporation's taxation year, and (II) the expenditure were incurred by the corporation for the same purpose as it was incurred by the parent corporation and were paid by the corporation at the same time and to the same person as it was paid by the parent corporation; (p) "tangible personal property" means tangible property that is not real property; and (q) "tangible property" means property that can be seen, weighed, measured, felt or touched or that is in any way perceptible to the senses, and is deemed to include software. 3. These regulations do not apply to a television program or series , film or video (

a) that is registered as an eligible project under the Film and Video Industry Tax Credit Regulations; or (

b) in respect of which funding has been received under the Film and Television Equity Investment Program. Non-application 177 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 4.

(1) To qualify as an eligible corporation, a corporation shall, at the time of registration of an eligible production and throughout the production of the eligible production, meet the following criteria: (

a) it shall be incorporated under the Corporations Act or

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

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

c) it shall primarily carry on the business of television , film or video production; (

d) it shall not be a corporation all or a part of whose income is exempt from taxation under

Part I of the federal Act; and (

e) it shall not (

i) hold a broadcasting licence issued by the Canadian Radio-Television and Telecommunications Commission, or (ii) deal at non -arm’s length with a corporation that holds a licence referred to in subparagraph (i).

(2) A corporation shall apply for registration of an eligible production in the form and manner determined by the minister and shall provide the following information: (

a) the estimated total production costs; (

b) the estimated eligible salaries; (

c) the estimated value of the tax credit; (

d) a financing plan; (

e) a script; and (

f) the other information the minister may require. Criteria for eligible corporation 178 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 5.

(1) The minister may register a production as an eligible production where (

a) an application in accordance with

section 4 is received prior to the beginning of production in the province; and (

b) the production is a television program or series , film or video and the subject of the production is drama, variety, animation, children’s programming, music programming, an informational series or a documentary.

(2) The following are not eligible productions: (

a) news, current events or public affairs programming, or programs that include weather or market reports; (

b) talk shows; (

c) game shows or productions of games, questionnaires or contests; (

d) sports events or activities; (

e) gala presentation or awards shows; (

f) productions that solicit funds; (

g) reality television shows; (

h) pornography; (

i) advertising; (

j) productions produced primarily for industrial, corporate or institutional purposes; (

k) productions, other than documentaries, all or substantially all of which consist of stock footage; (

l) productions for which public financial support would, in the opinion of the minister, be contrary to public policy; and Registration of eligible production 179 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 (

m) other productions that the minister determines are not eligible. 6.

(1) An eligible corporation shall, within 18 months of the end of a taxation year, apply for a tax credit certificate in the form and manner that the minister requires and shall provide the following information: (

a) its financial statements for the preceding taxation year; (

b) a statement detailing the eligible production costs for the eligible production for the taxation year; (

c) a statement in a form satisfactory to the minister and signed by an authorized officer of the eligible corporation that the information contained in the application is true and correct; and (

d) other information that the minister may require. 7. An eligible corporation that pro duces an eligible production in the province and has received a tax credit certificate may deduct from the tax otherwise payable by it under the Act for a taxation year an amount not exceeding the lesser of (

a) its all-spend film and video production tax credit for the taxation year; and (

b) the tax otherwise payable by it under th e Act for the taxation year. 8.

(1) The amount by which an eligible corporation's all-spend film and video production tax credit for a taxation year exceeds the tax otherwise payable by it under the Act for the taxation year calculated without reference to

section 7 may be applied by the minister to pay (

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

b) a contribution, penalty or interest owing by the eligible corporation for that or a prior taxation year as a result of payments required from the eligible corporation under the Canada Pension Plan Act; and Application for tax credit Tax credit Deduction 180 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23 (

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

(2) Any part of the amount that may be applied under paragraphs (1)(

a) to (

c) that i s not applied shall be refunded to the eligible corporation. 9. A corporation that registers a production as an eligible production and that applies for or intends to apply for a tax credit certificate with respect to the eligible production shall immediately notify the minister of (

a) a change in circumstances that might affect the continued eligibility of the production to be registered; and (

b) a change in the corporation’s status that causes it to not meet the criteria set out in

section 4. 10.

(1) The minister may suspend or cancel the registration of a production 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 is not in compliance with a provision of the Act or these regulations; (

b) in the opinion of the minister there has been a change in circumstances relating to the production that affects its continued eligibility to be registered; and (

c) in the opinion of the minister the registration of the production or the tax credit certificate has been obtained or maintained through misrepresentation or fraud.

(2) Where the minister suspends or cancels the registration of a production or a tax credit certificate under paragraph (1)(c), the minister may suspend or cancel all tax credit certificates held by the eligible corporation.

(3) Where a tax credit certificate is cancelled under this

section , the eligible corporation is not entitled to a tax credit for the taxation year in respect of which the tax credit certificate was issued. Change in circumstances Suspension or cancellation 181 The Newfoundland and Labrador Gazette April 21, 2023

All-Spend Film and Video Production Tax Credit Regulations 31/23

(4) Where an eligible corporation has received a tax credit in respect of a year for which a tax credit certificate was cancelled, the eligible corporation shall pay to the minister the amount of the tax credit it received.

(5) Before suspending or cancelling the registration of a production or a tax credit certificate, the minister shall give the corporation that registered the production an opportunity to be heard. 11. These regulations are considered to have come into force on April 7, 2022. ©King's Printer Commencement 182 The Newfoundland and Labrador Gazette April 21, 2023

NEWFOUNDLAND AND LABRADOR REGULATION 32/23 Film and Video Industry Tax Credit Regulations (Amendment) under the Income Tax Act, 2000 (O.C. 2023-091) (Filed April 20, 2023) 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, April 20, 2023. Krista Quinlan Clerk of the Executive Council REGULATIONS Analysis 1. S.2.1 Added Non-application 2. Commencement 1. The Film and Video Industr y Tax Credit Regulations are amended by adding immediately after

section 2 the following: 2.1 These regulations do not apply to a film, television program or series or video that is registered as an eligible production under the All- Spend Film and Video Production Tax Credit Regulations. NLR 3/99 as amended Non-application 183 The Newfoundland and Labrador Gazette April 21, 2023

Film and Video Industry Tax Credit Regulations (Amendment) 32/23 2. These regulations are considered to have come into force on April 7, 2022. ©King's Printer Commencement 184 The Newfoundland and Labrador Gazette April 21, 2023

THE NEWFOUNDLAND AND LABRADOR GAZETTE April 21, 2023 185 Index

PART I City of St.

John’s Act– Notice ....................................................................................................................................................... 122 Geographical Names Board Act– Notice ...................................................................................................................................... 121 Lands Act – Notices ......................................................................................................................................................................123 Mineral Act – Notice .....................................................................................................................................................................119 Trustee Act – Notices ....................................................................................................................................................................125 Urban and Rural Planning Act, 2000 – Notices ............................................................................................................................122

PART II CONTINUING INDEX OF SUBORDINATE LEGISLATION Title of Act and Subordinate Legislation made thereunder CNLR or NL Reg. Amendment NL Gazette Date & Page No. Income Tax Act, 2000 All-Spend Film and Video Production Tax Credit Regulations NLR 31/23 New Apr. 21/23 p. 171 Film and Video Industry Tax Credit Regulations (Amendment) NLR 32/23 Amends NLR 3/99 S.2.1 Added Apr. 21/23 p. 183

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Document details

Collection	Newfoundland and Labrador — Gazette
Citation	NLG 2023-04-21
Type	gazette
Volume / chapter	nlg20230421
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	93755ca7725d52cc46b8804f2ee0ec5495e6d814

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