REGULATION 114/17

Tax

Agreement Regulations, 2018

under the

Tax

Agreement Act, 2010

(O.C. 2017-386)

(Filed December 28, 2017)

Under the authority of

section 7 of the Tax Agreement Act, 2010 , the Lieutenant-Governor in Council

makes the following regulations.

Dated at St.

Johns , December 28, 2017.

Ann Marie Hann

Clerk of the Executive Council

REGULATIONS

Analysis

Short title

Definitions

Qualifying property rebate

Visiting forces vehicle rebate

Claims

Repeal

Commencement

Short title

1. These

regulations may be cited as the Tax

Agreement Regulations, 2018 .

Definitions

2. In

these regulations

(a) "composite property" means property

that is wrapped, packaged, or otherwise prepared for sale as a single product

the only components of which are a printed book and

(

i) a read-only medium that contains material all

or substantially all of the value of which is reasonably attributable to one or

more of the following:

(

A) a reproduction of the printed book, and

(

B) material that makes specific reference to the

printed book and the content of it and that supplements, and is integrated

with, that content, or

(ii) if the product is specifically designed for

use by students enrolled in a qualifying course, a read-only medium or a right

to access a website or both of them, that contains material that is related to

the subject matter of the printed book;

(b) "exempt supply" has the meaning

given to it under subsection 123(1) of the Excise

Tax Act ( Canada );

(c) "federal minister" means the

who is responsible for the administration and enforcement of

Part IX of the Excise Tax Act ( Canada );

(d) "printed book" has the meaning given

to it under subsection 259.1(1) of the Excise

Tax Act ( Canada );

(e) "qualifying course" means a course

instructing individuals the service of which,

(

i) is an exempt supply included in

Part III of

Schedule V to the Excise Tax Act ( Canada ),

(ii) would be an exempt supply included in that

Part but for the fact that the supplier of the service has made an election

under a

section of that Part;

(f) "qualifying property" means property

that is

(

i) a printed book,

(ii) a composite property,

(iii) an update of a printed book,

(iv) an audio recording all or substantially all of

which is a spoken reading of a printed book, or

(

v) a bound or unbound printed version of

scripture of any religion;

(g) "read-only medium" means a tangible

medium that is designed for the read-only storage of information and other

material in digital format;

(h) "recipient" has the meaning assigned

to it under subsection 123(1) of the Excise

Tax Act ( Canada );

(i) "required form" means the form and

manner required by the federal minister or under the Excise Tax Act ( Canada );

(j) "supplier" has the meaning assigned

to it under subsection 123(1) of the Excise

Tax Act ( Canada );

(k) "supply" has the meaning assigned to

it under subsection 123(1) of the Excise

Tax Act ( Canada );

(l) "taxable supply" has the meaning assigned

to it under subsection 123(1) of the Excise

Tax Act ( Canada );

and

(m) "vehicle" means a passenger vehicle,

motor cycle, motor home or travel trailer.

Qualifying

property rebate

(1) Where

a person is a recipient of a taxable supply of a qualifying property that is a

supply made in the province under

Part IX of the Excise Tax Act ( Canada )

and, under that Part, tax under subsection 165(2) of that Act with respect to

the supply

(

a) is paid or becomes payable on or before

December 31, 2016;

(

b) is paid on or after January 1, 2018 without

having become payable before that day; or

(

c) becomes payable on or after January 1, 2018

without having been paid before that day,

the supplier of that qualifying property

may, on behalf of the government of the province, pay or credit to the person

who is the recipient of the supply of the qualifying property an amount equal

to the tax paid or payable under that subsection.

(2) Where tax is paid or payable by a person under

sections 212.1, 218.1, 220.05, 220.06 or 220.07 of the Excise Tax Act (Canada) with respect to a qualifying property

brought in from outside the province by the person or delivered or made

available to the person in the province and, under

Part IX of that Act, that

tax

(

a) is paid or becomes payable on or before

December 31, 2016;

(

b) is paid on or after January 1, 2018 without

having become payable before that day; or

(

c) becomes payable on or after January 1, 2018

without having been paid before that day,

the federal minister may, on behalf of the

government of the province, pay or credit to the person an amount equal to the

tax paid or payable on the qualifying property under those sections.

(3) Where a person to whom an amount is payable

under subsections (1) or (2) is not paid or credited with that amount, that

person may, not more than 4 years immediately after the earlier of the date on

which the tax referenced in those subsections was paid without having become

payable or became payable under

Part IX of the Excise Tax Act (Canada), apply to the federal minister in the

required form for payment of that amount and the federal minister may, on

behalf of the government of the province, pay or credit the amount to that

person.

(4) Where, under subsection (1), the supplier of a

qualifying property pays or credits an amount to the person who was the

recipient of the supply of the

qualifying property, the federal minister may, on behalf of the government of

the province, pay or credit an equal amount to that supplier.

(5) Where the federal minister pays or credits an

amount to a person under subsections (2) or (3) or to a supplier under

subsection (4), the federal minister may deduct from or set off against a

payment made by the Crown in right of Canada to the government of the province

an equal amount to that paid or credited under those subsections.

Visiting forces

vehicle rebate

(1) A

person who

(

a) is a member of a visiting force as defined in

the Visiting Forces Act ( Canada );

(

b) is not a citizen or a permanent resident of Canada ;

and

(

c) has paid the tax under subsection 165(2) of

the Excise Tax Act ( Canada ) in respect of a vehicle,

may apply to the minister for a rebate of

an amount equal to the tax referred to in paragraph (c).

(2) Subsection (1) does not apply where a member of

a visiting force is entitled to a rebate of tax under

section 252 of the Excise Tax Act (Canada).

Claims

(1) The

minister may approve or disallow a claim for a rebate made under

section 4.

(2) A claim for a rebate under

section 4 shall be

in a form prescribed by the minister together with other information that the

minister may require.

(3) A rebate shall only be paid if the amount

approved by the minister is at least $25.

Repeal

6. The Tax

Agreement Regulations, 2016 , Newfoundland and Labrador Regulation 84/16,

are repealed.

Commencement

7. These regulations come into force on

January 1, 2018 .

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