Newfoundland and Labrador Gazette, Part I — 16 July 2004, Vol. 79, No. 29 — Urban and Rural Planning Act Notice of Registration; Lands Act Notice

NLG 2004-07-16

Newfoundland and Labrador — Gazette

389 THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART I PUBLISHED BY AUTHORITY Vol. 79 ST. JOHN’S, FRIDAY, JULY 16, 2004 No. 29 ANIMAL PROTECTION ACT APPOINTMENTS Pursuant to the authority vested in me by

Section 13 of the Animal Protection Act , R.S.N.L. 1990, c. A-10, I hereby revoke all other previous a ppointments and appoint the following agents of the SPCA as special constables for the purposes of this Act: Carol Baird 29 Grenfell Heights Grand Falls-Windsor, NL Paul K. Bendell 45 MacDonald Drive P.O. Box 807, Station C Happy Valley-Goose Bay, NL Sheena Best P.O. Box 818 Clarenville, NL Anne Marie Brown P.O. Box 170 Lethbridge, NL Susan Deir Site 3, Box 34, RR#1 Roaches Line, NL Beverley Dyke P.O. Box 1373 Bonavista, NL Earl Ferguson R.R. # 1, Box 200 Queen’s Cove, NL Alfreda Grandy P.O.

Box 64 Burin Bay Arm, NL Evelyn Hancock Corner Brook, NL Lee Hill 12 Riverview Drive P.O. Box 1171, Station B Happy Valley-Goose Bay, NL Kathleen Hodgkinson 46 Cornwall Avenue St. John’s, NL Wayne Holloway P.O. Box 170 Lethbridge, NL Ruth Ivany P.O. Box 65 15 Palmer’s Lane Shoal Harbour, NL Michelle Keats 7 – 17 th Avenue Grand Falls-Windsor, NL Scott Keats 7 – 17th Avenue Grand Falls, Windsor, NL Anne Kellett 39 Fox Avenue St. John’s, NL

THE NEWFOUNDLAND AND LABRADOR July 16, 2004 390 Jean Mercer 20 Bishop Street Grand Falls-Windsor, NL Deborah Powers 15 Empire Avenue St. John’s, NL Sam Prince P.O. Box 1486 Bonavista, NL Elizabeth G. Suley 120 Memorial Drive Gander, NL Monica Surina 14 Ottawa Avenue P.O. Box 446, Station C Happy Valley-Goose Bay, NL In addition, and by the sa me authority, I appoint the following staff veterinarians as special constables for the purposes of this Act: Dr. Tim Davis, St. John’s, NL Dr. Beverly Dawe, Pynn’s Brook, NL Dr. Ron Dunphy St. John’s, NL Dr. Robert Hudson, Clarenville, NL Dr.

Victoria O’Leary, Pynn’s Brook, NL Dr. Andrew Peacock, Carbonear, NL Dr. Ron Taylor, St. John’s, NL Dr. Douglas Tweedie, Gander, NL Dr. Hugh Whitney, St. John’s, NL This appointment list replaces all those previously published. Dated at St. John’s, Newfoundland and Labrador this 30 th day of June, 2004 HONOURABLE EDWARD J.

BYRNE Minister of Natural Resources July 16 URBAN AND RURAL PLANNING ACT NOTICE OF REGISTRATION TOWN OF TORBAY DEVELOPMENT REGULATIONS AMENDMENT NO. 12, 2004 Take notice that the Town of Torbay Development Regulations Amendment No. 12, 2004, adopted on the 5 th day of July, 2004, has been registered by the Minister of Municipal and Provincial Affairs.

In general terms, the purpose of Development Regulations Amendment No. 12, 2004 is add General Industry as a discretionary use within the Commercial General Land Use Zone and add conditions relatin g to screening and outside storage to the Commercial General Land Use Zone. The Town of Torbay Development Regulation No. 12, 2004 comes 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 Town of Torbay Development Regulation Amendment No. 12, 2004 may do so at the Torbay Town Office during normal working hours.

TOWN OF TORBAY Town Clerk P. O. # 1393 July 16 NOTICE OF REGISTRATION TOWN OF CLARENVILLE MUNICIPAL PLAN AMENDMENT NO. 4, 2004 AND DEVELOPMENT REGULATIONS AMENDMENT NO. 7, 2004 TAKE NOTICE that the Town of Clarenville Municipal Plan Amendment No. 4, 2004 and Development Regulations Amendment Numb er 7, 2004, adopted on the 20th day of May, 2004 and approved the 15 th day of June, 2004, have been registered by the Minister of Municipal and Provincial Affairs. In general terms, the purposes of Municipal Plan Amendment Number 4, 2004 are to (

a) accommodate residential development in the vicinity of Thistle Place off Harbour Drive; and on Hunt’s Lane- also off Harbour Drive. (

b) allow residential deve lopment immediately adjacent a commercial-industrial area and across from the Elizabeth Swan Memorial Park on Tilley’s Road; and, (

c) allow tourist cabins as a discretionary use in the Residential designation. In general terms, the purpose of Development Regulations Amendment Number 7, 200 4 is to implement the Municipal Plan Amendment No. 4, 2004. The Clarenville Municipal Plan Amendment No. 4, 2004 and Development Regulations Amendment No. 7, 2004 come into effect on the day that this notice is published in The Newfoundland and Labrador Gazette . Anyone who

THE NEWFOUNDLAND AND LABRADOR July 16, 2004 391 wishes to inspect a copy of the Clarenville Municipal Plan Amendment No. 4, 2004 and Development Regulations Amendment No. 7, 2004 may do so at the Town Office, Clarenville during normal working hours. TOWN OF CLARENVILLE Town Clerk July 16 TRUSTEE ACT ESTATE NOTICE IN THE MATTER OF the Es tate of Olive MacWhirter, late of the City of Corn er Brook, in the Province of Newfoundland and Labrador, Seamstress, deceased.

All persons claiming to be creditors of or who have any claims or demands upon or affecting the Estate of Olive MacWhirter, late of the City of Corner Brook, 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 executor of the said deceased on or before the 10 th day of August, 2004, after which date the said Executor will proceed to distribute the said Estate having regard only to the claims of which he then shall have notice.

Dated at Corner Brook, Newfoundland and Labrador, this 8th day of July, 2004. BROTHERS & BURDEN Solicitors for the Executrix PER: Lorilee A. Sharpe ADDRESS FOR SERVICE 89 West Valley Road Corner Brook, NL A2H 2X4 July 16 ESTATE NOTICE IN THE MATTER OF the Estate of Ray Maxine Coultas, late of St. John’s, in the Province of Newfoundland and Labrador, Gentlewoman, Deceased.

All persons claiming to be creditors of or who have any claims or demands upon or affecting the Estate of the above named Ray Maxine Coultas, Deceased, are hereby requested to send particular s of same, in writing, duly attested, to the undersigned Solicitors for the Executor of the Estate of the said Ray Maxine Coultas, on or before the 10th day of August, 2004, after which date the Executor 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 6th day of July, 2004.

GRAHAM WELLS LAW FIRM Solicitors for the Executor PER: Graham A. Wells, LL.B. ADDRESS FOR SERVICE P. O. Box 26111 211 LeMarchant Road St. John’s, NL A1C 5T9 July 16 LANDS ACT NOTICE OF INTENT LANDS ACT,

Chapter 36, S.N. 1991 Notice is hereby given that Dollard Investments Limited of St. John’s, intends to apply to the Department of Environment and Conservation, two months from the publication of this Notice, to acquire title, pursuant to

Section 7(2)(

e) of the said Act, to that piece of Crown Land situated within fifteen (15) metres of the waters of St. Chad’s Harbour in the Electoral District of Terra Nova for the purpose of construction of a boat house and being more particularly described as follows: Bounded on the North by Crown Grant, Volume 157, Folio 74, now owned by Dollard Investments for a distance of 15 m; Bounded on the East by St. Chad’s Harbour for a distance of 15 m; Bounded on the South by St.

Chad’s Harbour for a distance of 10 m; Bounded on the West by Crown Grant, Volume 157, Folio 74, now owned by Dollard Investments for a distance of 10 m; and containing an area of approximately 150 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, c/o the nearest Regional Lands Office. For further information regarding the proposed application, please contact Ba rry Hoyles, Telephone (709) 579-6670. July 16 NOTICE OF INTENT LANDS ACT,

Chapter 36, S.N. 1991 Notice is hereby given that Archibald Rumbolt of Mary’s Harbour, intends to apply to the Department of Environment and Conservation, two months from the publication of this Notice, to acquire title, pursuant to

Section 7(2)(

e) of the said Act, to that piece of Crown Land situated within fifteen (15) metres of the waters of Mary’s Harbour in the Electoral District of Cartwright-L’Anse au Clair for the purpose of a personal wharf, and being more particularly described as follows: Bounded on the North by Road for a distance of 8 feet; Bounded on the East by Water for a distance of 60 feet;

THE NEWFOUNDLAND AND LABRADOR July 16, 2004 392 Bounded on the South by Water for a distance of 60 feet; Bounded on the West by Water for a distance of 60 feet; and containing an area of approximately 480 square feet. 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, c/o Labrador Regional Lands Office, P. O.

Box 3014, Postal Station B, 13 Churchill Street, Happy Valley-Goose Bay, Newfoundland and Labrador, A0P 1E0 For further information regarding the proposed application, please contact Ar ch Rumbolt, Telephone (709) 921 6276.

July 16 CHANGE OF NAME ACT NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- HOLLY SUE HANNAFORD of 47 Imogene Crescent, Paradise, in the Province of Newfoundland and Labrador, as follows: To change my name from HOLLY SUE HANNAFORD to HOLLY SUE ANTHONY DATED this 14th day of June, 2004.

HOLLY HANNAFORD (Signature of Applicant) July 16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- JOY OLDFORD of 6 Spurrell’s Lane, Badger’s Quay, A0G 1B0, in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried child’s name from KAYLA CHRISTINE SPURRELL to KAYLA CHRISTINE OLDFORD DATED this 6th day of July, 2004.

JOY OLDFORD (Signature of Applicant) July 16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- BENJAMIN THOMAS BENOIT of 7 Brookside Drive, P. O. Box 612, Stephenville Crossing, A0N 2C0, in the Province of Newfoundland and Labrador, as follows: To change my name from BENJAMIN THOMAS BENOIT to BENJAMIN THOMAS BENNETT DATED this 25th day of June, 2004.

BENJAMIN THOMAS BENOIT (Signature of Applicant) July 16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- MICHELLE ELIZABETH FEWER-RIDEOUT of 60 Rideout’s Road, C.B.S. A1X 7B2, in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried child’s name from EMILY JANE FEWER to EMILY JANE RIDEOUT DATED this 5th day of July, 2004. MICHELLE FEWER-RIDEOUT (Signature of Applicant) July 16 C-8 RSN 1990

THE NEWFOUNDLAND AND LABRADOR July 16, 2004 393 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- TRACY PIKE of 11A Druken Crescent, Shea Heights, A0A 1J0, in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried children’s name from DOUGLAS JAMES FRANCIS PARSONS to DOUGLAS JAMES FRANCIS PIKE DAVID EDWARD PARSONS to DAVID EDWARD PIKE DATED this 5th day of July, 2004.

TRACY PIKE (Signature of Applicant) July 16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- ANGELA CHRISTINE PHILLIPS of P. O. Box 1562, Bonavista, A0C 1B0, in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried child’s name from KYLE JACOB BUTT to KYLE JACOB PHILLIPS DATED this 22nd day of June, 2004.

ANGELA PHILLIPS (Signature of Applicant) July 16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- DONNA MARIE CRANE of 22 Barracks Road, P. O. Box 1018, Bay Roberts, A0A 1G0, in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried child’s name from BRANDON JOSEPH MURPHY to BRANDON JOSEPH CRANE DATED this 7th day of July, 2004.

DONNA CRANE (Signature of Applicant) July 16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- SHARON MARIE FLEET of 58 Wilson Crescent, Mount Pearl, A1N 4W3, in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried child’s name from RHONDA BARBARA LORRAINE COADY to RHONDA BARBARA LORRAINE COADY-FLEET DATED this 5th day of July, 2004.

SHARON FLEET (Signature of Applicant) July 16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- WANDA ADELAIDE DICKER of P. O. Box 8, Natuashish, A0P 1A0, in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried child’s name from VICTOR JAMES DICKER to VICTOR JAMES GEAR DATED this 8th day of June, 2004.

THE NEWFOUNDLAND AND LABRADOR July 16, 2004 394 WANDA DICKER (Signature of Applicant) July 16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- AMANDA GERALDINE JANES of 28 Legion Road, Portugal Cove-St. Philip’s, in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried child’s name from GRACIE PAIGE JANES-TUCKER to GRACIE PAIGE JANES DATED this 29th day of June, 2004.

AMANDA JANES (Signature of Applicant) July16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- NANCY LOUISE MCCARTHY of 93 East Valley Road, Corner Brook, NL A2H 2L4, in the Province of Newfoundland and Labrador, as follows: To change my minor unmarried child’s name from ABIGAIL JESSICA MCCARTHY to ABIGAIL JESSICA BUGDEN DATED this 9th day of July, 2004.

NANCY MCCARTHY (Signature of Applicant) July16 NOTICE OF APPLICATION FOR CHANGE OF NAME NOTICE is hereby given that an application will be made to the Minister of Gove rnment Services for a change of name, pursuant to the provisions of the Change of Name Act, by me:- REBECCA RACHEL NOSEWORTHY of 73 Maple Street, Badger, A0H 1A0, in the Province of Newfoundland and Labrador, as follows: To change my name from REBECCA RACHEL NOSEWORTHY to REBECCA RACHEL VALLIERES DATED this 9th day of July, 2004. REBECCA NOSEWORTHY (Signature of Applicant) July16

THE NEWFOUNDLAND AND LABRADOR July 16, 2004 395

THE NEWFOUNDLAND AND LABRADOR July 16, 2004 396

THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART II SUBORDINATE LEGISLATION FILED UNDER THE STATUTES AND SUBORDINATE LEGISLATION ACT Vol. 79 ST. JOHN’S, FRIDAY, JULY 16, 2004 No. 29 NEWFOUNDLAND AND LABRADOR REGULATIONS NLR 70/04 NLR 71/04 NLR 72/04 NLR 73/04

The Newfoundland and Labrador Gazette July 16, 2004 323 NEWFOUNDLAND AND LABRADOR REGULATION 70/04 Gasoline Tax Regulations (Amendment) under the Gasoline Tax Act (O.C. 2004-281) (Filed July 9, 2004) Under the authority of

section 48 of the Gasoline Tax Act , the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, July 6, 2004. Tim Murphy Deputy Clerk of the Executive Council REGULATIONS Analysis 1. S.2 Amdt.

Definitions 2. S.24.1 Added Approval of dye 3. S.28 R&S Duty of collector using dye 1. Paragraph 2(

c) of the Gasoline Tax Regulations is repealed and the following substituted: (c) "dye" means dye approved by th e minister for the purpose of these regulations; CNLR 1120/96 as amended

Gasoline Tax Regulations (Amendment) 70/04 The Newfoundland and Labrador Gazette July 16, 2004 324 2. The regulation s are amended by adding immediately after

section 24 the following: 24.1 The minister may approve dye for the purposes of sections 25 to 27.

Section 28 of the regulations is repealed and the following substituted: 28.

(1) The costs of procuring dye shall be borne by the collector.

(2) A collector, his or her agent or employee shall (

a) be responsible for the procurement, storage and distribution of dye; (

b) ensure that dye in his or her possession which is used to colour tax-exempt gasoline is kept in a sealed container in a secure place and that it is used for no purpose other than the purpose of colouring tax-exempt gasoline in the manner pre- scribed by

section 25; and (

c) keep a record of dye purchased, used, lost by spillage or other cause, or otherwise disposed of, and shall make the re- cords available for inspection by the minister on request. ©Earl G. Tucker, Queen's Printer Approval of dye Duty of collector using dye

The Newfoundland and Labrador Gazette July 16, 2004 325 NEWFOUNDLAND AND LABRADOR REGULATION 71/04 Direct Equity Tax Credit Regulations (Amendment) under the Income Tax Act, 2000 (O.C. 2004-266) (Filed July 9, 2004) Under the authority of subsection 46(5) of the Income Tax Act, 2000, the Lieutenant-Governor in Council makes the following regula- tions. Dated at St. John’s, June 28, 2004 Robert C. Thompson Clerk of the Executive Council REGULATIONS Analysis 1. S.2 Amdt.

Definitions 2. S.5 Amdt. Revocation of certificate of registration 3. S.6 Amdt. Qualifying business activi- ties 4. S.7 Amdt. Constraints on shares 5. S.8 Amdt. Prohibited use of funds 6. S.9 Amdt. Application for tax credit re- ceipt 7. S.11 R&S Recovery where no entitle- ment 8. S.12 R&S 12. Redemption of share 12.1 Transfer of credit on winding-up or amalgamation 9. S.13 R&S Non refundable tax credit 10. Commencement

Direct Equity Tax Credit Regulations (Amendment) 71/04 The Newfoundland and Labrador Gazette July 16, 2004 326 1.

(1) Section 2 of the Direct Equity Tax Credit Regulations is amended by adding immediately after paragraph (

b) the following: (b.1) "arm's length" means arm's length as defined in

section 251 of the Income Tax Act (Canada);

(2) Section 2 of the regulations is amended by adding imme- diately after paragraph (

d) the following: (d.1) "corporate investor" means an arm’s length corporation;

(3) Subparagraph 2(e)(

v) of th e regulations is repealed and the following substituted: (

v) has less than $20,000,000 in assets, including assets of associated corporations,

(4) Paragraph 2(

f) of the regulations is repealed and the following substituted: (f) "eligible investor" means (

i) an individual investor, or (ii) a corporate investor, that invests in eligible shares of an eligible business;

(5) Section 2 of the regulations is amended by adding imme- diately after paragraph (

g) the following: (g.1) "individual investor" means an individual 19 years of age or older;

(6) Paragraph 2(

i) of the regulations is repealed and the following substituted: (i) "replacement share" means a share purchased as a replace- ment for another share of an eligible business that (

i) an individual investor may have disposed of after March 22, 2000, or NLR 26/01

Direct Equity Tax Credit Regulations (Amendment) 71/04 The Newfoundland and Labrador Gazette July 16, 2004 327 (ii) a corporate investor may have disposed of after March 27, 2003, and before the issue of the eligible shares in that business;

(7) Paragraphs 2(

n) and (

o) of the regulations are repealed and the following substituted: (n) "tax credit receipt" means a tax credit receipt issued by the minister under

section 9; and (o) "tax otherwise payable" means the amount that would, ex- cept for these regulations and the deduction allowed under

section 40.1 of the Act, be the tax otherwise payable under the Act. 2. (1) Subsection 5(1) of the regulations is amended (

a) by adding the word "or" immediately after paragraph (b); (

b) by striking out the word "or" and the semicolon at the end of paragraph (

c) and substituting a period; and (

c) by repealing paragraph (d). (2) Subsection 5(2) of the regulations is repealed and the following substituted:

(2) Where the minister revokes a certificate of registration after a specified issue has occurred with respect to an eligible business (

a) where tax credit receipts have been issued, the eligible busi- ness is liable for and shall immediately pay to the minister an amount equal to the aggregate of the amounts of the tax credit receipts issued for that eligible business; and (

b) where tax credit receipts have not been issued, the minister shall not issue tax credit receipts with respect to that eligible business. (3) Subsection 5(3) of the regulations is repealed and the following substituted:

Direct Equity Tax Credit Regulations (Amendment) 71/04 The Newfoundland and Labrador Gazette July 16, 2004 328

(3) An eligible business that does not utilise all of the capital raised from the specified issue for qualifying business activities within 2 years from the date upon which the certificate of registration is issued shall immediately pay to the minister an amount of money equal to A x B/C where "A" equals the amount of all tax credits for which tax credit receipts have been issued for the sp ecified issue, "B" equals the capital not utilised for qualifying business activities and "C" equals the total capital raised from the specified issue. 3. (1) Subsection 6(1) of the re gulations is amended by striking out the word "and" at the end of paragraph (

i) and substituting the word "or". (2) Subsection 6(2) of the regul ations is amended by striking out the word "and" at the end of paragraph (

h) and substituting the word "or". 4. (1) Subsection 7(2) of the re gulations is amended by striking out the words "tax credit certificat e" and substituting the words "tax credit receipt". (2) Subsection 7(3) of the regulations is repealed.

Section 8 of the regulations is amended by striking out the word "and" at the end of paragra ph (

f) and substituting the word "or". 6. (1) Subsection 9(1) of the re gulations is amended by striking out the words "tax credit certificat e" and substituting the words "tax credit receipt". (2) Subsection 9(2) of the regul ations is amended by striking out the words "tax credit certificat e" and substituting the words "tax credit receipt". (3) Subsection 9(4) of the regul ations is amended by striking out the words "tax credit certific ate" where they twice occur and substituting the words "tax credit receipt".

Direct Equity Tax Credit Regulations (Amendment) 71/04 The Newfoundland and Labrador Gazette July 16, 2004 329 (4) Subsection 9(5) of the regul ations is amended by striking out the words "tax credit certif icate" wherever they occur and substituting the words "tax credit receipt".

Section 11 of the regulations is repealed and the following substituted: 11. Where an eligible investor recei ves, directly or indirectly, the benefit of all or a part of a tax credit that the eligible investor is not entitled to, the eligible investor sha ll pay the amount of the benefit to the minister.

Section 12 of the regulations is repealed and the following substituted: 12. An eligible business that redeems an eligible share for which a tax credit has been allowed within 5 years after the date of issue of that share, shall pay to the minister a penalty in an amount equal to the tax credit allowed with respect to the sh are plus interest at the rate pre- scribed under the federal Act. 12.1

(1) Where a corporate investor is wound-up into its parent cor- poration, or amalgamated, (

a) the shares of the corporate investor are considered not to have been disposed of; and (

b) an unused tax credit is considered to have been acquired by the parent, or amalgamated, corporation.

(2) For the purpose of subsection 13(4), the acquisition by the parent, or amalgamated, corporation is considered to have occurred in the taxation year in which the tax credit was originally issued to the corporate investor.

(3) Where a corporate investor amalgamates with an eligible business from whom it acquired eligib le shares of the corporate inves- tor, the eligible shares are considered to have been redeemed.

Section 13 of the regulations is repealed and the following substituted: Recovery where no entitlement Redemption of share Transfer of credit on winding-up or amalgamation

Direct Equity Tax Credit Regulations (Amendment) 71/04 The Newfoundland and Labrador Gazette July 16, 2004 330 13.

(1) Where, for a taxation year, an eligible investor has been issued a tax credit receipt, there sh all be deducted from the tax other- wise payable by the eligible investor under the Act for that taxation year, the lesser of (

a) the tax otherwise payable; (

b) the amount specified in a tax credit receipt or receipts issued during the year and amounts carried forward or back from another year in accordance with subsection (4); or (c) $50,000.

(2) An eligible investor who is entitled to a deduction under this

section shall file, with the eligible investor's annual return for a taxation year in which a deduction is claimed under this section, a copy of the tax credit receipt to which the deduction relates.

(3) A deduction made under this

section may be made with respect to eligible shares acquired and paid for by an eligible investor in the taxation year for which the deduction is claimed or where the eligible shares are acquired not more than 60 days after the taxation year for which the deduction is claimed.

(4) Where an eligible investor has been issued a tax credit re- ceipt under these regulations and th e amount specified in the tax credit receipt or receipts issued during the year exceeds the lesser of (

a) the tax otherwise payable; and (b) $50,000, the eligible investor may carry forward any unused balance to any of 7 subsequent tax years or carry back the amount to any of 3 preceding tax years, provided that (

c) in the case of an individual investor, it is not carried back to a taxation year that precedes the year 2000; and (

d) in the case of a co rporate investor, it is not carried back to a taxation year that ended before April 1, 2004. Non refundable tax credit

Direct Equity Tax Credit Regulations (Amendment) 71/04 The Newfoundland and Labrador Gazette July 16, 2004 331 10. These regulations, with the exception of subsection 13(4) of the Direct Equity Tax Regulations contained in

section 9 of these regulations, are considered to have come into force on April 1, 2004. ©Earl G. Tucker, Queen's Printer Commencement

The Newfoundland and Labrador Gazette July 16, 2004 333 NEWFOUNDLAND AND LABRADOR REGULATION 72/04 Film and Video Industry Tax Credit Regulations (Amendment) under the Income Tax Act, 2000 (O.C. 2004-269) (Filed July 9, 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, June 28, 2004. Robert C. Thompson Clerk of the Executive Council REGULATION Analysis 1. S.7(2) R&S Tax credit 1. Subsection 7(2) of the Film and Video Industry Tax Credit Regulations is repealed and the following substituted:

(2) A tax credit applies with respect to eligible salaries incurred after these regulations come into force and before January 1, 2005. ©Earl G. Tucker, Queen's Printer NLR 3/99 as amended

The Newfoundland and Labrador Gazette July 16, 2004 335 NEWFOUNDLAND AND LABRADOR REGULATION 73/04 School Tax Winding Up Regulations (Amendment) under the School Tax Authorities Winding Up Act (O.C. 2004-268) (Filed July 9, 2004) Under the authority of

section 8 of the School Tax Authorities Winding Up Act, the Lieutenant-Governor in Council makes the follow- ing regulations. Dated at St. John’s, June 28, 2004. Robert C. Thompson Clerk of the Executive Council REGULATIONS Analysis 1. S.3 R&S Interest on sum due 2. Commencement

Section 3 of the School Tax Winding Up Regulations is re- pealed and the following substituted: 3. Interest shall be levied upon a sum due to be paid under the Act at the rate of 1.2% compounded per month, or part of a month, from November 1, 1992 to the date of payment. CNLR 1130/96 Interest on sum due

School Tax Winding Up Regulations (Amendment) 73/04 The Newfoundland and Labrador Gazette July 16, 2004 336 2. These regulations are consid ered to have come into force on November 1, 1992. ©Earl G. Tucker, Queen's Printer Commencement

THE NEWFOUNDLAND AND LABRADOR July 16, 2004 337 Index

PART I Animal Protection Act– Notice ................................................................................................ ................................................... 389 Change of Name Act – Notices ................................................................................................. .................................................. 392 Lands Act – Notices .......................................................................................................... .......................................................... 391 Trustee Act – Notices ......................................................................................................... ......................................................... 391 Urban and Rural Planning – Notices ........................................................................................... ................................................ 390

PART II CONTINUING INDEX OF SUBORDIANTE LEGISLATION Title of Act and Subordinate Legislation CNLR or NL Gazette made thereunder NL Reg. Amendment Date & Page No. Gasoline Tax Act Gasoline Tax Regulations NLR 70/04 CNLR 1120/96 July 16/04, p. 323 (Amdt.) S. 2 Amdt. S.24.1 Added S.28 R & S Income Tax Act, 2000 Direct Equity Tax Credit Regulations NL R 71/04 NLR 26/01 July 16/04, p. 325 (Amdt.) Ss. 2, 5, 6, 7, 8 & 9 Amdt. S. 11 R & S S. 12 R & S S. 12.1 Added S. 13 R & S Film and Video Tax Credit NLR 72/04 NLR 3/99 July 16/04, p. 333 Regulations (Amdt.) S.7 Amdt. School Tax Winding Up Act School Tax Winding Up NLR 73/04 CN LR 1130/96 July 16/04, p. 335 Regulations (Amdt.) S.3 R & S

THE NEWFOUNDLAND AND LABRADOR July 16, 2004 338 The Newfoundland and Labrador Gazette is published from the office of Earl G. Tucker, Queen’s Printer. Copy for publication must be received before Friday, 4:30 p.m., seven days before publication, to ensure inclusion in next issue. Advertisements should be 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. Advertising rates are available upon request.

Subscription rate for The Newfoundland and Labrador Gazette is $125.00 for 52 weeks plus applicable tax ($133.75). Weekly issues of $3.00 per copy, plus tax payable in advance. All cheques, money orders, etc., should be made payable to THE NEWFOUNDLAND 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. Fax: (709) 729-1900.

Web Site: www.gov.nl.ca/queensprinter Legislative History of the Judicature Act, 1791-1988 Price $25.00 plus G.S.T. (Plus $2.00 postage and handling) Place you order by contacting: Office of The Queen’s Printer Confederation Building, East Block St. John’s, NL A1B 4J6 Telephone: (709) 729-3649 Fax: (709) 729-1900 Government Information Product Publication Rate Mail G.S.T. # R107442683 All requests for Subscription and Legislation MUST be prepaid.

Document details

Collection	Newfoundland and Labrador — Gazette
Citation	NLG 2004-07-16
Type	gazette
Volume / chapter	printer gazette weekly issues 2004 2004 07 16
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	dfeb80569d528b471262ff56a7c3c7d61105897a

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