Newfoundland and Labrador Gazette, Part II — 9 January 2015, Vol. 90, No. 2 — Regulations NLR 1/15, NLR 2/15, NLR 3/15, NLR 69/98
NLG 2015-01-09
Newfoundland and Labrador — Gazette
7 THE NEWFOUNDLAND AND LABRADOR GAZETTE
PART I PUBLISHED BY AUTHORITY Vol. 90 ST. JOHN’S, FRIDAY, JANUARY 9, 2015 No. 2 LANDS ACT NOTICE OF INTENT Lands Act, c36, SNL 1991, as amended NOTICE IS HEREBY given that GEORGE HUMBER of Norris Point, NL A0K 3V0 in the Province of Newfoundland and Labrador intends to apply to the Department of Environment a nd Conservation, two months from the publication of this notice, to acquire title, pursuant to
Section 7 (2) of the said Act, to that piece of Crown land situated within fifteen (15) metres of the waters of Bonne Bay in the Electoral District of St. Barbe South for the purpose of a storage shed and being more particularly described as follows: Bounded on the North by a road for a distance of 3.35 metres; Bounded on the East by private land for a distance of 7.62 metres; Bounded on the South by waters of Wild Cove for a distance of 0 metres; Bounded on the West by Crown land for a distance of 3.96 metres; and containing an area of approximately 48.77 square metres.
Any person wishing to object to the application must file the objection, in writing, within one month from the publication of this Notice, with reasons for it, to the Minister of Environment and Conservation, 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, AlV 1L7. c/o Western Regional Lands Office, P.O. Box 2006, Sir Richard Squires Building, Comer Brook, NL, A2H 6J8. c/o Labrador Regional Lands Office, P.O.
Box 3014, Station "B", Happy Valley-Goose Bay, NL A0P lE0. Attached is a list of publication dates for the Year 2015
THE NEWFOUNDLAND AND LABRADOR GAZETTE January 9, 2015 8 For further information on the proposed application, please contact GEORGE HUMBER, Telephone Number (709) 458-7534. (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.) Jan 9
THE NEWFOUNDLAND AND LABRADOR GAZETTE
PART II SUBORDINATE LEGISLATION FILED UNDER THE STATUTES AND SUBORDINATE LEGISLATION ACT Vol. 90 ST. JOHN’S, FRIDAY, JANUARY 9, 2014 No. 2 NEWFOUNDLAND AND LABRADOR REGULATIONS NLR 1/15 NLR 2/15 NLR 3/15
The Newfoundland and Labrador Gazette January 9, 2015 5 NEWFOUNDLAND AND LABRADOR REGULATION 1/15 Communicable Diseases
Schedule Amendment Order, 2015 under the Communicable Diseases Act (Filed January 7, 2015) Under the authority of
section 33 of the Communicable Diseases Act, I make the following Order. Dated at St. John’s, January 6, 2015. Steve Kent Minister of Health and Community Services ORDER Analysis 1.
Short title 2. RSNL1990 cC-26 Sch. Amdt 1. This Order may be cited as the Communicable Diseases
Schedule Amendment Order, 2015. 2. The
Schedule to the Communicable Diseases Act is amended by adding immediately below the words "Typhoid and para - typhoid fever" the words "Viral hemorrhagic fevers". ©Queen's Printer
Short title RSNL1990 cC-26 Sch, Amdt.
The Newfoundland and Labrador Gazette January 9, 2015 7 NEWFOUNDLAND AND LABRADOR REGULATION 2/15 Milk Regulations, 1998 (Amendment) under the Milk Scheme, 1998 under the Natural Products Marketing Act (Filed January 7, 2015) Under the authority of
section 8 of the Milk Scheme, 1998 and the Natural Produ cts Marketing Act , the Dairy Farmers of Newfoundland and Labrador make the following regulations. Dated at St. John’s, December 30, 2014. John Moores General Manager Dairy Farmers of Newfoundland and Labrador REGULATIONS Analysis 1. S.22 R&S Minimum price for milk 2. Commencement
Section 22 of the Milk Regulations, 1998 is repealed and the following substituted: 22. The minimum price at which milk shall be bought, sold or offered for sale FOB register ed processors premises in the province shall be $114.77 per hectolitre of standard milk containing 3.6 kilograms of NLR 69/98 as amended Minimum price for milk
Milk Regulations, 1998 (Amendment) 2/15 The Newfoundland and Labrador Gazette January 9, 2015 8 butterfat, and for every kilogram in excess of that butterfat content, the minimum price shall be adjusted by the amount of $5.20 per hectolitre. 2. These regulations come into force on February 1, 2015. ©Queen's Printer Commencement
The Newfoundland and Labrador Gazette January 9, 2015 9 NEWFOUNDLAND AND LABRADOR REGULATION 3/15 Chartered Professional Accountants and Public Accountants Regulations under the Chartered Professional Accountants and Public Accountants Act (Filed January 9, 2015) Under the authority of
section 46 of the Chartered Professional Accountants and Public Accountants Act, the board of the Association of Chartered Professional Accountants of Newfoundland and Labrador, with the approval of the Minister of Service Newfoundland and Labrador, makes the following regulations. Dated at St. John’s, January 8, 2015. Dorothy Keating Chairperson, Board of the Association of Chartered Professional Accountants of Newfoundland and Labrador Tony Cornect Minister of Service Newfoundland and Labrador
Chartered Professional Accountants and Public Accountants Regulations 3/15 The Newfoundland and Labrador Gazette January 9, 2015 10 REGULATIONS Analysis 1.
Short title 2.
Definitions 3. Admission to membership 4. Certificate 5. Application for membership 6. Renewal 7. Readmission to membership 8. Designated accounting bodies 9. Fellows 10. Honourary membership 11. Use of designation 12. Firm and professional corporation names and registration 13. Limited liability partnerships 14. Accountancy program 15. Filling of allegation 16. Appointment of adjudication tribunal 17. Adjudication tribunal hearing date 18. Decision of adjudication tribunal 19. Alternative dispute resolution 20. Service to the public 21. Commencement 1.
These r egulations may be cited as the Chartered Professional Accountants and Public Accountants Regulations. 2.
In these regulations (a) "Act" means the Chartered Professional Accountants and Public Accountants Act; (b) "applicant" means a person applying to the association for membership; (c) "by-laws" means the by-laws of the association; (d) "firm" means a sole proprietorshi p, partnership or corporation; (e) "partnership" includes a limited liability partnership; (f) "provincial body" means an organization of chartered professional accountants or public accountants incorporated in a province or territory of Canada, or in an other co untry, but does not include the association; (g) "rules of professional conduct" means the rules of professional conduct of the association; and
Short title
Definitions
Chartered Professional Accountants and Public Accountants Regulations 3/15 The Newfoundland and Labrador Gazette January 9, 2015 11 (h) "student" means a person who is enrolled with the association in a school or program of accountan cy offered or approved by the association as meeting the educational requirements for certification. 3.
(1) The membership of the association consists of those pe rsons who are members or fellows of the association i n good stan ding at the date of the first enactment of these regulations and those other pe rsons who are afterward admitted, and who continue in good standing.
(2) The board may by resol ution admit to membership of the association a student who has registered with the ass ociation and who has fulfilled the educational, pra ctical experience and examination requirements prescribed by the board, completed a declaration in the form the board may require and for whom it has received satisfa ctory evidence of good moral character.
(3) The board may admit into membership of the association (
a) a member in good standing of a provincial body and whose professional qualifications and experience are satis factory to the board; (
b) a member or former member of an accounting body ou tside Canada which recognizes membership in the association as a basis for obtaining membership in that body without requiring that its normal final examinations be written and passed, if the other accounting body (
i) is designated by the board under subsecti on 8(1), in the case of a current member in good standing of the accounting body, (ii) was designated by the board u nder subsection 8(1), or a predecessor provision when the former member ceased to be a member in good standing of that accounting body, in the case of a former member, or (iii) was a body designated by the board under subsection 8(1), or a predecessor provision, on the date the person applying to the association was admitted to membership in that body, if the body is not designated under Admission to membership
Chartered Professional Accountants and Public Accountants Regulations 3/15 The Newfoundland and Labrador Gazette January 9, 2015 12 subsection 8(1), on the date of making application to the association, and if the applicant has fulfilled all of the educational, practical exper ience, and examination requirements as prescribed by the board for an applicant under this paragraph; and (
c) a certified public accountant from the United States who is in good standing with a state board of accountancy or equivalent body which recognises membership in the association as a basis for being in good standing with the board without requiring the member to write and pass the uniform certified public accountant examination administered by the Amer ican Institute of Certified Public Accountants, if he or she has fulfilled all of the educational, practical experience and e xamination requirements prescribed by the board for applicants under this paragraph. 4.
(1) A member shall be entitled to receive a certificate of membership which shall be in the form that the board may determine and to hold the certificate as long as he or she remains a member.
(2) A certificate remains the property o f the ass ociation and in the event of termination or suspension of membership for a reason other than death shall, at the req uest of the board, be returned to the association.
(3) A certificate shall be under the seal of the association under the signature of the chairperson or vice -chairperson and by the registrar or secretary. 5.
(1) An appl icant for membership in the ass ociation shall make application to the registrar in writing and t he application shall be accompanied by a declaration signed by the applicant that the co ntents of the application are true and correct.
(2) An applicant shall inform the board if he or she (
a) has been convicted of a criminal or similar offence; (
b) has pleaded guilty or been found guilty of a violation of the rules of professional conduct; Certificate Application for membership
Chartered Professional Accountants and Public Accountants Regulations 3/15 The Newfoundland and Labrador Gazette January 9, 2015 13 (
c) is the subject of an investigation by the complaints authorization committee or a body having similar powers with another provincial body; (
d) is the subject of a charge laid by the discipl inary body of another provincial body; and (
e) has pleaded guilty or been found guilty of violating the provisions of the Securities Act or regulations or an equivalent Act or regulations in another jurisdiction. 6. The certification of a chartered professional accoun tant or the licensing of a public accountant granted under se ction 10 of the Act shall be renewed by the registrar if the member fulfils the following requirements: (
a) submits to the registrar completed forms or reports that may be prescribed by the board for the continuation of certification or licensing; and (
b) provides full payment to t he association of the annual and other fees and dues no later than the date specified in the by - laws or as otherwise determined by the board. 7.
(1) The board may re-admit to membership of the associ ation an applicant who has complete d the r equirements prescribed by the board for readmission.
(2) The board may require an applicant to submit documentation acceptable to it that an applicant has completed the prescribed requirements for readmission.
(3) The board shall give prompt written notice to the a pplicant of its decision reached under subsection (1). 8.
(1) The board may designate particular accounting bodies outside Canada which have educational, practical experience and examination requirements for qu alification for membership which are acceptable to the association, a nd professional standards and requirements for admission to and contin uance of membership which are acceptable to the association. Renewal Readmission to membership Designated accounting bodies
Chartered Professional Accountants and Public Accountants Regulations 3/15 The Newfoundland and Labrador Gazette January 9, 2015 14
(2) The board may remove the designation of a particular accounting body made under subsection (1).
(3) The board may prescribe the educationa l, practical experience, and exa mination requirements for persons who apply for membership. 9.
(1) A member of the association in good standing may, by 2/3 vote of the board, be admitted as a fellow of the association.
(2) A member who is admitted as a fellow of the association shall be entitled to take and use the designation "Fellow of Chartered Professional Accountants" or the initials "FCPA" and shall be granted a certificate accordingly.
(3) The use of the designatio n "FCPA" shall be su bject to the by-laws of the association.
(4) A fellow may not continue to hold the title fellow if he or she is no longer on the roll of the association or the roll of another provincial body. 10.
(1) A person, who has given conspicuous service to the association, either in the advancement of its educational objects or general welfare, or by material contribution to the association, may by 2/3 vot e of the board be elected to honourary membership in the association.
(2) An honourary membership does not c onfer upon a person the right to use the designa tion "Chartered Professional Accountant" or be elected to the board. 11.
(1) A member, practising in partnership with a person who is not a member, shall not permit the partnership to take or us e the designation " Chartered Professional Accountants" or "Fellow of Chartered Professional Accountants", or permit the partnership to take the initials "CPA" or "FCPA".
(2) A member who is licensed as a public accountant , practising in partnership with a person who is not licensed as a public accountant , shall not permit the partnership to take or use the designation " Licensed Public Accountants" or permit the partnership to take the initials "LPA". Fellows Honourary membership Use of designation
Chartered Professional Accountants and Public Accountants Regulations 3/15 The Newfoundland and Labrador Gazette January 9, 2015 15 12.
(1) A member, f irm, or professional corporation shall regi ster with the association, in the manner prescribed by the board, the name or names under which the member , firm or professional corporation carries on an accounting practice or a related func tion, business or practice.
(2) The board may authorize a member, firm or professional corporation to practice under a name which is consistent with the rules of professional conduct.
(3) Upon registration with the association, a firm or professional corporation shall designate a member of the association to be the designated representative of the firm or professional corporation.
(4) In addition t o the requirements in subsection 18 (2) of the Act, a professional corporation shall (
a) provide to the reg istrar a certified co py of the articles of incorporation; and (
b) pay an annual or other fees or dues prescribed by the board.
(5) A member shall notify the association in wri ting not later than 30 days following (
a) a merger of the member’s practice wit h a nother member’s practice or a firm or practice; (
b) the acquisition by the member of another member’s pra ctice or a firm or practice; and (
c) the closure or termination of the member’s practice.
(6) The designated representative of a firm shall notif y the association in writing not later than 30 days following (
a) the merger of the firm ’s practice with another member’s practice or a firm or practice; (
b) the acquisition by the firm of another me mber’s practice or a firm or practice; and (
c) the dissolution of the firm. Firm and professional corporation names and registration
Chartered Professional Accountants and Public Accountants Regulations 3/15 The Newfoundland and Labrador Gazette January 9, 2015 16
(7) The designated rep resentative of a professional corporation shall notify the association in writing not later than 30 days following (
a) the merger of the professional corporation’s practice with another member’s practice, or firm or practice; (
b) the sale or transfer of the voting shares of the professional corporation to another member or firm; (
c) the acquisition by the professional corporation of another member’s practice or a firm or practice; and (
d) the dissolution or a malgamation of the professional corporation.
(8) The name of the professional corporation shall include the words "professional corporation" and shall comply with subsection (1) in respect of the names that may be used and registered by professional corporations.
(9) A partnership consisting of 2 or more professional corporations or of one or more members and one or more professional corporations may establish a firm for the purpose of providing the services of chartered professional accountants or public accountants.
(10) The sale or transfer of the voting shares of a professional corporation to another member or firm does not require re -registration unless the professional corporation continues to provide the services of a chartered professional accountant or public accountant after the sale or transfer takes effect. 13.
(1) A firm that has registered one or more offices under se ction 12 is eligible to be registered as a limited liability partnership under
section 55 of the Partnership Act.
(2) A limited liability partnership shall provide to the association proof of registration as a limited liability partne rship and pay the fee the board may prescribe.
(3) Upon receipt of proof of registration , the association shall change the firm name registered with the association by adding the phrase Limited Liability Partnership or its abbreviation LLP. Limited liability partnerships
Chartered Professional Accountants and Public Accountants Regulations 3/15 The Newfoundland and Labrador Gazette January 9, 2015 17 14. The association may (
a) directly administer a program of accountancy; (
b) enter into agreements or arr angements with another body or school for the provision of a program or school of accountancy; or (
c) enter into agreements for the recognition of other national or international programs or schools of accountancy. 15.
(1) Within 30 days of receipt of an allegation under subsection 29(1) of the Act the respondent shall be notified in writing that a n allegation has been received.
(2) A respondent s hall have 30 days fr om receipt of the notification of the allegation to respond to the complainant’s allegation.
(3) The chairperson of the complaints aut horization commi ttee shall inform the respondent and the complainant within 120 days of receipt of the allegation whether the committee intends to conduct an investigation of the allegation under
section 31 of the Act. 16. An adjudication tribunal shall be appointed within 30 days of referral of the complaint to the disciplinary panel. 17.
(1) An adjudication tribunal shall set a hea ring date at the later of (a) 120 days after the decision of the complaints authorization committee that grounds exist to start a disciplinary proceeding; or (b) 90 days after the complaint is referred to the disciplinary panel.
(2) With the agreement of the respondent and the board, the chairperson of the adjudication tribunal may extend a period referred to in subsection (1). 18. The decision and orders of an adjudication tribunal shall be provided in writing to the board and the respondent within 90 days of Accountancy program Filling of allegation Appointment of adjudication tribunal Adjudication tribunal hearing date Decision of adjudication tribunal
Chartered Professional Accountants and Public Accountants Regulations 3/15 The Newfoundland and Labrador Gazette January 9, 2015 18 the completion of the hearing of the complaint by the adj udication tribunal. 19.
(1) Where an allegation is referred by the complaints authorization committee to the registrar or another person for alternative dispute resolution, the registrar or other person has 120 days from the referral to resolve the allegation.
(2) Where the persons engaged in alternat ive dispute resolution under subsection (1) agree, the period referred to in subsection (1) may be extended for an additional 60 days. 20. For the purpos e of subsection 1 0(6) of the Act , a person provides services directly to the public where he or she (
a) practises as a "public accountant" as defined in the Act; (
b) performs an assurance engagement as defined in the CPA Canada Handbook; (
c) performs a specific auditing procedures engagement as defined in the CPA Canada Handbook; (
d) performs a compilation engagement as defined in the CPA Canada Handbook where there is third party reliance on financial information that is the subject of the compilation engagement; (
e) practises accounting, where it involves anal ysis, advice and
interpretation in an expert capacity, but excluding record keeping; (
f) practises taxation, where it involves advice and counse lling in an expert capacity, but excluding mechanical processing of returns; or (
g) prepares a tax return or other statutory filing when the preparation is in connection with a practice offer ing or providing a service as described in paragraph (a), (b), (c), (d), (e), or (f). 21. These regulations come into force on January 9, 2015. Alternative dispute resolution Service to the public Commencement
THE NEWFOUNDLAND AND LABRADOR GAZETTE January 9, 2015 19 Index
PART I Lands Act – Notice ..................................................................................................................... ...................................................... 7
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. Communicable Diseases Act Communicable Diseases NLR 1/15 New Jan 9/15 p. 5
Schedule (Amdt.) Order, 2015 Milk Scheme, 1998 and Natural Products Marketing Act Milk Regulations, 1998 NLR 2/15 Amends Jan 9/15 p. 7 (Amdt.) NLR 69/98 (In force February 1, 2015) S.22 R&S Chartered Professional Accountants and Public Accountants Act Chartered Professional Accountants NLR 3/15 New Jan 9/15 p. 9 and Public Accountan ts Regulations
THE NEWFOUNDLAND AND LABRADOR GAZETTE January 9, 2015 20 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 PD F format or as a MSWord file. When this is not possible, advertisements must be either typewritten or printed legibly, separate from covering letter. Number of insertions 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. Advertising rates are available u pon request. Subscription rate for The Newfoundland and Labrador Gazette is $125.00 for 52 weeks plus applicable tax ($131.25). Weekly issues of $3.00 per copy, plus tax payable in advance. All cheques, money orders, etc., s hould be made payable to THE NEWF OUNDLAND EXCHEQUER ACCOUNT and all correspondence should be addressed to: Office 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.
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The Newfoundland and Labrador Gazette 2015 Publication Dates Copy for publication must be received before Friday, 4:30-pm, seven days prior to publication date. Advertisements must be submitted in either PDF format or as a MSWord file. When this is not possible, advertise ments must be typewritten or printed legibly, separate from covering letter. Number of in sertions required must be stated and the names of all signing officers typewritten or printed. Email: queensprinter@gov.nl.ca , fax 709-729-1900 or mail: Office of the Queen’s Printer, Bookstore, P. O.
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