Newfoundland and Labrador Gazette, Part I — 26 August 2011, Vol. 86, No. 34 — Mineral Act Notice

NLG 2011-08-26

Newfoundland and Labrador — Gazette

277 THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART I PUBLISHED BY AUTHORITY Vol. 86 ST. JOHN’S, FRIDAY, AUGUST 26, 2011 No. 34 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 licenses have reverted to the Crown: Mineral License 006827M Held by Trinity Resources & Energy Ltd. Situate near Blue Pinion West, Southern NL On map sheet 01M/06 Mineral License 017739M Held by Mike Basha (50%) and Leroy Smith (50%) Situate near Lobster Cove, Southern NL On map sheet 01M/11 Mineral License 016335M Held by Pathfinder Resources Ltd.

Situate near Cochrane Pond, Southern NL On map sheet 11P/14 12A/03 Mineral License 012263M Held by Gillard, Lillian Situate near Kittys Brook, Central NL On map sheet 12H/02 Mineral License 012318M Held by Gillard, Lillian Situate near Kittys Brook, Central NL On map sheet 12H/02 Mineral License 012319M Held by Gillard, Lillian Situate near Kittys Brook, Central NL On map sheet 12H/02 A portion of license 015404M Held by Commander Resources Ltd.

Situate near Cinq Cerf Area, Southern NL On map sheet 11P/13 11O/16 more particularly described in an application on file at Department of Natural Resources Mineral License 013430M Held by Quinlan, Eddie Situate near Tukialik Bay On map sheet 13J/16 Mineral License 013480M Held by Canadian Uranium Corporation Ltd. Situate near Evening Lake On map sheet 23G/09 23H/12 Mineral License 014934M Held by Turpin, Alexander J. Situate near Little River Area, Southern NL On map sheet 01M/13 Mineral License 014966M Held by Metals Creek Resources Corp. Situate near Bobby Cove, Baie Verte Peninsula On map sheet 02E/13

THE NEWFOUNDLAND AND LABRADOR GAZETTE August 26, 2011 278 Mineral License 016022M Held by Mercer, William Situate near Long Island Tickle, Central NL On map sheet 02E/12 Mineral License 016023M Held by Noel, E. Michele Situate near Hodges Hill, Central NL On map sheet 02E/04 Mineral License 016053M Held by French, Victor A. Situate near Gambo Pond, Central NL On map sheet 02D/10 Mineral License 016061M Held by Eagleridge Minerals Ltd. Situate near Baie Verte Asbestos Mine Area On map sheet 12H/16 12I/01 Mineral License 016062M Held by Eagleridge Minerals Ltd.

Situate near Osbournes Pond, Baie Verte Peninsula On map sheet 12H/16 Mineral License 017623M Held by Solauro Industries Inc Situate near Bruce Pond, Central NL On map sheet 02D/05 Mineral License 017631M Held by Specogna, Marino Situate near Victoria Lake, Central NL On map sheet 12A/06 Mineral License 017632M Held by Specogna, Marino Situate near Victoria Lake, Central NL On map sheet 12A/06 Mineral License 017633M Held by Specogna, Marino Situate near Victoria Lake, Central NL On map sheet 12A/06 Mineral License 017635M Held by Bursey, Brian Situate near Barren Lake, Central NL On map sheet 12A/10 Mineral License 017648M Held by Quinlan, Andrew Situate near Victoria Lake, Central NL On map sheet 12A/06 Mineral License 017649M Held by Quinlan, Eddie Situate near Caledonia Brook, Central NL On map sheet 12A/16 Mineral License 017650M Held by Quinlan, Eddie Situate near Coronation Brook, Central NL On map sheet 12A/16 Mineral License 017651M Held by White, Jason Situate near Victoria Lake, Central NL On map sheet 12A/06 Mineral License 017652M Held by White, Jason Situate near Victoria Lake, Central NL On map sheet 12A/06 Mineral License 017653M Held by White, Jason Situate near Victoria Lake, Central NL On map sheet 12A/06 Mineral License 017663M Held by Snow-Goosney, JoAnn Situate near Grandys Brook, Southern NL On map sheet 11O/15 Mineral License 017664M Held by Snow-Goosney, JoAnn Situate near Grandys Brook, Southern NL On map sheet 11O/15 Mineral License 017665M Held by Mesher, Ivan Situate near Charles River On map sheet 03D/04 03D/05 Mineral License 017666M Held by Reid, Patricia E.

Situate near Crabbes River, Western NL On map sheet 12B/02 Mineral License 017668M Held by Keats, Wesley Situate near North of Shoulder Blade Lake, Central NL On map sheet 12A/09 12A/16 Mineral License 017669M Held by Rowsell, Brian Situate near Caledonia Brook, Central NL On map sheet 12A/09 12A/16 Mineral License 017670M Held by Rowsell, Brian Situate near Caledonia Brook, Central NL On map sheet 12A/16 Mineral License 017671M Held by Keats, Wesley Situate near Caledonia Brook, Central NL On map sheet 12A/16 Mineral License 017674M Held by Goldsworthy, Jessie Situate near Fischot Islands, Great Northern Peninsula On map sheet 02M/04 Mineral License 017675M Held by Goldsworthy, Jessie Situate near Fischot Islands, Great Northern Peninsula On map sheet 02M/04 Mineral License 017676M Held by Goldsworthy, Jessie Situate near St.

Juliens, Great Northern Peninsula On map sheet 02M/04 Mineral License 017685M Held by Keats, Wesley Situate near Caledonia Brook, Central NL On map sheet 12A/16

THE NEWFOUNDLAND AND LABRADOR GAZETTE August 26, 2011 279 Mineral License 017686M Held by King, David Situate near Bay Du Nord River, Southern NL On map sheet 02D/03 The lands covered by this notice except for the lands within Exempt Mineral Lands, the Ex empt Mineral Lands being described in CNLR 1143/96 and NLR 71/98, 104/98, 97/00, 36/01, 31/04, 78/06, 8/08 and 28/09 and outlined on 1:50 000 scale digital maps ma intained by the Department of Natural Resources, will be open for staking after the hour of 9:00 a.m. on the 32 nd clear day after the date of this publication.

DEPARTMENT OF NATURAL RESOURCES JIM HINCHEY, P.Geo Manager - Mineral Rights File #774:2450, 4686, 7182, 7184, 7232, 7233, 7267, 8263, 8295, 8297, 8301, 8312, 8320, 9581, 9615; 775:0206, 0207, 0220, 0222, 0223, 0230, 0231, 1083, 1091, 1092, 1093, 1095, 1108, 1109, 1110, 1111, 1112, 1113, 1121, 1122, 1123, 1124, 1125, 1126, 1127, 1128, 1129, 1130, 1131, 1133, 1134 Aug 26 URBAN AND RURAL PLANNING ACT, 2000 NOTICE OF REGISTRATION ST. JOHN’S DEVELOPMENT REGULATIONS AMENDMENT NUMBER 517, 2011 TAKE NOTICE that the ST.

JOHN’S Development Regulations Amendment Number 517, 2011 adopted on the 8th day of August, 2011, has been registered by the Minister of Municipal Affairs. In general terms, the purpose of Development Regulations Amendment Number 517, 2011 is to introduce standards for residential building lots in the Agriculture Zone with access to municipal water and sewer services. The amendment 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 amendment may do so at the Department of Planning, 3 rd Floor, St.

John’s City Hall during regular business hours. CITY OF ST. JOHN’S Cheryl Penney, Department of Planning Aug 26 NOTICE OF REGISTRATION ST. JOHN’S DEVELOPMENT REGULATIONS AMENDMENT NUMBER 519, 2011 TAKE NOTICE that the ST. JOHN’S Development Regulations Amendment Number 519, 2011 adopted on the 8th day of August, 2011, has been registered by the Minister of Municipal Affairs.

In general terms, the purpose of Development Regulations Amendment Number 519, 2011 is to rezone the property located at Springdale Stre et, New Gower Street and Hamilton Avenue Extension, and commonly referred to as the “former Horwood Lumber site” from the Commercial Central Mixed Use (CCM) Zone to the Commercial Central Office (CCO) Zone. The Development Regulati ons Amendment No. 519, 2011 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 amendment may do so at the Department of Planning, St.

John’s City Hall during regular business hours. CITY OF ST. JOHN’S Cheryl Penney, Department of Planning Aug 26 TRUSTEE ACT ESTATE NOTICE IN THE ESTATE of MARY CO RNECT, late of the Town of Kippens, in the Province of Newfoundland and Labrador, former midwife and teacher, widower, deceased.

All persons claiming to be cr editors of or who have any claims or demands upon or affe cting the Estate of MARY CORNECT, late of the Town of Kippens, Newfoundland and Labrador, deceased, are hereby requested to send the particulars of the same in wr iting, duly attested, to the undersigned Solicitor for the Executor of the Estate on or before the 27th day of September 2011, after which date the said Executor will proceed to distribute the said Estate having regard only to the clai ms of which notice shall have been received. DATED at Stephenville, Newf oundland and Labrador this 22nd day of August, 2011.

MILLS & GALLANT PER: Susan H. Gallant ADDRESS FOR SERVICE P.O. Box 447, 87 Gallant Street Stephenville, NL A2N 3A3 Tel: (709) 643-5688 Fax: (709) 643-2906 Aug 26

THE NEWFOUNDLAND AND LABRADOR GAZETTE August 26, 2011 280 ESTATE NOTICE IN THE ESTATE of JUDITH MADONNA GILLIS, late of the Community of Loch Leven, in the Province of Newfoundland and Labrador, retired, divorced, deceased.

All persons claiming to be creditors of or who have any claims or demands upon or affecting the Estate of JUDITH MADONNA GILLIS, late of the Community of Loch Leven, Newfoundland and Labrador, deceased, are hereby requested to send the particular s of the same in writing, duly attested, to the undersigned Solicitor for the Executor of the Estate on or before the 27 th day of September, 2011, after which date the said Executor will proceed to distribute the said Estate having regard only to the claims of which notice shall have been received.

DATED at Stephenville, Newf oundland and Labrador this 22nd day of August, 2011. MILLS & GALLANT PER: Susan H. Gallant ADDRESS FOR SERVICE P.O. Box 447, 87 Gallant Street Stephenville, NL A2N 3A3 Tel: (709) 643-5688 Fax: (709) 643-2906 Aug 26 ESTATE NOTICE IN THE MATTER OF the Estate and Effects of late GLENN MICHAEL HORLICK of the Town of Gander, in the Province of Newfoundland and Labrador, Flight Services Specialist, Deceased.

All persons claiming to be cr editors of or who have any claims or demands upon or aff ecting the Estate of GLENN MICHAEL HORLICK, the aforesaid deceased, who died at the Town of Gander, in the Province of Newfoundland and Labrador on or about the 12 th day of June, 2011, are hereby requested to send particulars thereof in writing, duly attested, to the undersigned Solicitor for the Administratrix of the Estate on or before the 9 th day of September, 2011 after which date the Administratrix will proceed to distribute the said Estate havi ng regard only to the claims of which she shall then have had notice.

DATED at the Town of Gander, Newfoundland and Labrador, this 18th day of August, 2011. BONNELL LAW Solicitor for the Administratrix PER: R. Archibald Bonnell ADDRESS FOR SERVICE: P.O. Box 563 218 Airport Boulevard Gander, Newfoundland A1V 2E1 Tel: (709) 651-4949 Fax: (709) 651-4951 Aug 26

THE NEWFOUNDLAND AND LABRADOR GAZETTE August 26, 2011 281 CHANGE OF NAME ACT, 2009 DEPARTMENT OF GOVERNMENT SERVICES Ken Mullaly, Registrar Vital Statistics August 26

THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART II SUBORDINATE LEGISLATION FILED UNDER THE STATUTES AND SUBORDINATE LEGISLATION ACT Vol. 86 ST. JOHN’S, FRIDAY, AUGUST 26, 2011 No. 34 NEWFOUNDLAND AND LABRADOR REGULATIONS NLR 73/11 NLR 74/11

The Newfoundland and Labrador Gazette August 26, 2011 365 NEWFOUNDLAND AND LABRADOR REGULATION 73/11 Revenue Administration Regulations under the Revenue Administration Act (O.C. 2011-237) (Filed August 23, 2011) Under the authority of sections 107, 108, 109, 110, 111, 112 and 113 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following regulations. Dated at St. John’s, August 18, 2011. Robert Thompson Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2.

Interpretation

PART I TAX RETURNS 3. Tax returns 4. Returns generally 5. Tax to be paid over - gaso- line tax 6. Tax to be paid over - to- bacco tax 7. Statements to be filed 8. Reporting periods 9. Sale by manufacturer

PART II INTEREST 10. Interest on sum due 11. Interest on refund

PART III REFUNDS 12. Refunds 13. Interport refund 14. Refund to group tour opera- tor 15. Refund respecting vehicle

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 366

PART IV EXEMPTIONS 16. Gasoline tax exemptions 17. Tax exempt diesel grade gasoline 18. Other grades of gasoline 19. Tax-exempt uses 20. Retail sales tax exemptions 21. Exempt tobacco 22. Health and Post-Secondary Education Tax exclusion

PART V REBATE 23. Rebate of gasoline tax

PART VI GASOLINE TAX 24. Tax-exemption permits 25. Expiry of permits 26. Renewal of permits 27. Permit return required 28. Replacement permits 29. Cancellation or suspension of permits 30. Deductions permitted 31. Statement of completed transactions 32. Notice re required statement 33. Statement of importation particulars 34. Surety bond 35. Price to be posted 36. Duties of retail licensee 37. Approval of dye 38. Marked gasoline 39. Other types of gasoline marked 40. Employees or agents ap- pointed 41. Duty of collector using dye 42. Blending prohibited 43. Blending report 44. Safety measures 45.

Gasoline treatment prohib- ited 46. Invoices required 47. Carriers to be registered 48. Fees 49. Registration particulars 50. Registration not required 51. Proof of registration 52. Records required 53. Information required

PART VII HEALTH AND POST SECONDARY EDUCATION TAX 54. Association or amalgama- tion of corporations

PART VIII HORSE RACING TAX 55. Unlicensed operation pro- hibited 56. Issuance of licence 57. Licence cancellation or suspension 58. Commission

PART IX MINING AND MINERAL RIGHTS TAX 59. Application and designation 60. Depreciation expenses 61. Processing allowance 62. Application of Quarry Mate- rials Act, 1998

PART X RETAIL SALES TAX 63. Valuation 64. Vehicle appraisal

PART XI TOBACCO TAX 65. Permit required 66. Issuing of permit 67. Marking required 68. Transportation by retailer 69. Application for wholesaler's licence 70. Wholesaler licence 71. Multiple locations 72. Statement of inventory 73. Security 74. Non-retail sales 75. Transportation of tobacco 76. Proof required 77. Acquisition of cigars

PART XII REPEAL AND COMMENCEMENT

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 367 78. Repeal 79. Commencement 1. These regulations may be cited as the Revenue Administration Regulations. 2.

(1) In these regulations (a) "accountable wholesaler" means a person who receives a licence as an accountable wholesaler under

section 70; (b) "Act" means the Revenue Administration Act; (c) "approved appraiser" means a person who is qualified to appraise vehicles and who is ap proved by the minister as an appraiser; (d) "capital cost", with re spect to an asset, means (

i) the cost of the acquisition, construction or improvement of that asset, excluding interest charges and less gov- ernment assistance pertaining to that asset, and (ii) costs incurred to withdr aw an asset from use or service and place it in protective storage or to keep it in reserve for future use; (e) "carton of cigarettes" means a container in the form of wrap- per or paperboard box in which packages of cigarettes are packed; (f) "case" means a container in which cartons of cigarettes or packages of tobacco are packed; (g) "cigarette" includes a pre-portioned tobacco stick; (h) "class 1 asset" means a processing or smelting asset; (i) "class 2 asset" means a mining asset that is not a class 3 as- set; (j) "class 3 asset" means a mining asset acquired for and used in a new mining operation or a major expansion project;

Short title

Interpretation

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 368 (k) "council" means a board as defined in the Regional Service Boards Act, a council as defined in the City of Corner Brook Act, the City of Mount Pearl Act, the City of St.

John's Act or the Municipalities Act, 1999 and includes a local service dis- trict established under the Municipalities Act, 1999 and not- for-profit corporations, including regional waste manage- ment authorities, established exclusively for the delivery of municipal services; (l) "development plan" means a development plan approved by the minister under the Petroleum and Natural Gas Act and regulations under that Act; (m) "dye" means dye approved by th e minister for the purpose of these regulations; (n) "exploration site" means a site where a person has a right to explore for minerals under the Mineral Act or another Act; (o) "farmer" means a person in the business of producing natural products for sale who is a registered producer under para- graph 9(1)(

k) of the Natural Products Marketing Act, and (

i) has produced at least $5,000 in gross sales of natural products in the previous year, or (ii) can demonstrate to the satisfaction of the minister that based upon a farm business and investment plan, he or she can achieve $5,000 in an nual gross sales within a reasonable time having regard to the type of natural products produced; (p) "farming" means the production of natural products for sale; (q) "fisher" means a person registered under the Atlantic Fishery Regulations (Canada) who is the owner of a registered commercial fishing vessel and holds one or more limited en- try licences; (r) "fishing" means the comm ercial catching of fish; (s) "group tour operator" mean s a person who provides pack- aged tours to the public whereby tourists are provided with

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 369 guided tours to scenic, historic or other points of interest by means of a common mode of travel; (t) "imported tobacco" means thos e brands of tobacco which are both manufactured in and shipped from countries other than the United States of America to Canada and not marked in accordance with these regulations; (u) "interest holder" means a person to whom a licence, permit or lease has been issued under the Petroleum and Natural Gas Act and regulations made under that Act; (v) "major expansion project" means a project designated by the minister as a major expansion project under subsection 59(5); (w) "manufacturer" means a person engaged in manufacturing but only to the extent of that person's manufacturing work; (x) "manufacturing", except for the purpose of

section 9, means the work applied directly to material to transform that mate- rial into a different product, commencing with delivery of that material from an immedi ately adjacent storage or re- ceiving area to the first operation causing transformation and ending with delivery of the product from the final operation of transformation to an imme diately adjacent storage or shipping area and includes remanufacturing but does not in- clude receiving, storing, handlin g or shipping material, sup- plies or product, work incidental to manufacturing which is not applied directly to the material being transformed into a different product, work on real property, the work of an ad- vertising agent, architect, engineer, dentist, optometrist or a related technician, cleaning, polishing, painting, undercoat- ing, sharpening, cutting, bending or shaping, unless per- formed in direct conjunction with other manufacturing work by the same person, repairing, refinishing or reupholstering, salvage, demolition, design, research or development of a product, design of computer software, generating, transform- ing or distributing electricity, photography, preserving, grad- ing, packaging or catering of food, preparation of food in a hotel, restaurant, donut shop, dairy bar, fast food outlet, su- permarket, convenience store or institution, cold storage, ex- tracting, harvesting or transp orting natural resources, pri-

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 370 mary phases of mining and quarry operations conducted at a mine or quarry site such as blasting, rock breaking, cutting, crushing, handling, storing and transporting material, but not secondary phases of those operations nor concentrating, milling, smelting, refining, pelletizing or fabricating miner- als or stone, logging operations conducted in a forest includ- ing cutting, limbing, sizing, grading and transporting round wood, and operating a utility system; (y) "manufacturing equipment" means a machine or apparatus which is a capital asset having a useful life of more than one year used directly in manufacturing, which has direct contact with the material being manu factured and includes equip- ment ancillary to the foregoing such as conveyors, electrical panel boxes, catwalks, stairways, balconies, control com- puters, monitoring equipment, pollution control equipment, safety equipment, waste removal equipment, air condition- ing equipment and ventilating equipment when dedicated and required for proper operati on of the machine or appara- tus but does not include other equipment which is not used directly in manufacturing, such as equipment used for repair or maintenance of manufacturing equipment, general pur- pose lighting, heating, air conditioning, ventilating or gen- eral maintenance of a manufacturing premises, a housing, structure, enclosure, covering, storage facility, footing, pil- ing, support, base, foundation, tower, wire or cable, unless supplied as a component of manufacturing equipment, or real property other than affixed machinery or apparatus; (z) "mining asset" means an asset used in mining operations; (aa) "mining equipment" means equipment, other than equipment required to be licensed under the Highway Traffic Act , used directly for mine site preparation, removal of consolidated and unconsolidated material overlaying an ore body, and ex- tracting, transporting and hand ling minerals up to and in- cluding primary crushing, but not beyond; (bb) "natural product" means an agricultural, aquacultural, avicul- tural, floricultural or horticultural product and includes ani- mals, meats, eggs, poultry, wool, dairy products, berries, grains, seeds, fruit, fruit products, vegetables, vegetable products, cultivated furs and Christmas trees;

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 371 (cc) "new mining operation" means a mining operation desig- nated as a new mining operation by the minister under sec- tion 59; (dd) "non-accountable wholesal er" means a person who receives a licence as a non-accountable wholesaler under

section 70; (ee) "package of cigarette toba cco" means tobacco referred to under trade usage as fine cut t obacco which is in a tin, tub, pouch, carton, bag or other container; (ff) "package of cigarettes" means a wrapper or container hold- ing one or more cigarettes, but does not include a carton of cigarettes; (gg) "packaged tour" means a to ur where a group shares a com- mon itinerary and where charge s for travel, the supply of lodgings and prepared meals ar e sold for an all inclusive price and includes packaged expeditions to hunting and fish- ing camps; (hh) "petroleum" means petroleum as defined under the Petro- leum and Natural Gas Act; (ii) "petroleum exploration s ite" means a geographic area in relation to which an interest holder has been issued a valid licence or permit under the Petroleum and Natural Gas Act and regulations made under that Act; (jj) "petroleum lease" means a lease issued under the Petroleum and Natural Gas Act and regulations made under that Act; (kk) "processing", except for the purpose of paragraph 19(e), means beneficiation, that is not mining or smelting, of min- eral ores extracted from land on or under which there are mining operations within the province; (ll) "processing assets" means pl ant, machinery, equipment or structures acquired for the purpose of and utilized in proc- essing;

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 372 (mm) "qualified motor vehicle" means a motor vehicle used, de- signed, or maintained for transportation of persons or prop- erty and which (

i) has 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 11,797 kilograms, (ii) has 3 or more axles regardless of weight, or (iii) is used in combination, when the weight of that combi- nation exceeds 11,797 kilograms gross vehicle or regis- tered gross vehicle weight but does not include a recreational motor vehicle; (nn) "qualifying motor vehicle" means a qualifying motor vehicle as defined in

section 258.1 of the Excise Tax Act (Canada); (oo) "recreational motor vehicle" means a recreational motor ve- hicle which is used exclusively for personal pleasure by an individual, and which is not used in connection with a busi- ness endeavour, and includes (

i) motor homes, (ii) pick up trucks with attached campers; and (iii) busses when used exclusively for personal pleasure by an individual; (pp) "remanufacturing" means the work applied directly to a used product, other than repair work, to rebuild or restore that product for resale when performed by or on behalf of an owner of the product who has not previously used the prod- uct; (qq) "smelting" means the separation of metallic constituents from mineral ores or concentrat es extracted from land on or under which there are mining operations within the province, through the use of pyrometallurgical or hydrometallurgical methods, or to reduce metals extracted from land on or under which there are mining operations within the province to a highly pure state through the use of electrolytic methods;

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 373 (rr) "smelting assets" means pl ants, machinery, equipment and structures acquired for the purpose of and utilized in smelt- ing; (ss) "teartape" means the plastic ribbon that is wrapped around a package of cigarettes or packag e of tobacco serving to seal the package or facilitate opening of the package; and (tt) "visiting force" means a visiting force as defined under the Visiting Forces Act (Canada).

(2) A qualified motor vehicle defined in paragraph (1)(mm) shall not be considered to be a qualifying motor vehicle unless it also meets the requirements of

section 258.1 of the Excise Tax Act (Can- ada).

PART I TAX RETURNS 3.

(1) A taxpayer shall make a separate tax return for each calendar month and shall file the tax return with the minister not later than 20 days after the end of the month in respect of which the tax return is made together with payment of the tax payable.

(2) Notwithstanding subsection (1), the minister may order a taxpayer to make a tax return in respect of a period prescribed by the minister in the order, and the taxpayer shall make the tax return and pay the tax payable within the period pres cribed by the minister in the or- der.

(3) A return required under an order made under subsection (2) may be in addition to or instead of a return required under this

section or another

section of the regulations.

(4) Notwithstanding subsection (1), for the purpose of

Part VII of the Act, (

a) an operator, or a person who receives or is due a payment referred to in subsection 85(1) of the Act, shall file an annual tax return; and (

b) the tax return required under paragraph (

a) shall be filed with the minister not later than 3 months after the close of Tax returns

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 374 the year for which the tax return is made, together with payment of the tax payable, less the amount of payment made under subsection (7).

(5) Notwithstanding subsection (4), a person who withholds tax under

section 86 of the Act shall file a tax return together with payment of the tax payable not later than the end of the month following the month in which the payment was made.

(6) Notwithstanding subsection (1), for the purpose of

Part VI of the Act, a company that is liable to pay tax shall, before March 21 in each year and without notice or de mand by the minister, send to the minister a return which shows the amount of tax payable by the com- pany for the preceding year together with payment of the tax payable, less the amount of payment made under subsection (7).

(7) The minister may require a person, operator or company referred to in subsection (4) or (6) to pay to the minister on, or before the twentieth day of each month of th e year, an instalment payment in respect of the current year that is equal to 1/12 of the tax payable in the previous taxation year, and that amount shall be considered to be an estimate for the current year.

(8) Where a person, operator or company considers the estimate of tax referred to in subsection (7) to be in excess of the actual amount of tax expected to be payable for the current year, the person, operator or company may request that the mi nister reduce the amount of the monthly instalment payments required under that subsection.

(9) A person, operator or company making a request under sub- section (8) shall provide the information required by the minister to substantiate that request, and wher e the information is satisfactory to the minister, the minister may reduce the amount of the monthly in- stalment payments.

(10) Notwithstanding subsection (9), where the minister has re- duced the amount of the monthly instalment payments but the annual tax payable was underestimated and the monthly instalment payments did not fully satisfy the amount of the annual tax payable, interest may be charged on the underpayment in accordance with

section 10.

(11) Where a tax return required under this

section is made by a corporation or a company, it shall be signed by an officer, director or

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 375 agent of the corporation or company or a person authorized in writing to sign on behalf of the officer, director or agent. 4.

(1) A tax return under

section 3 shall be in the form prescribed by the minister.

(2) A tax return is considered to have been filed when it is re- ceived by the minister.

(3) A taxpayer shall file a return whether or not tax is payable for the period to which the tax return relates.

(4) Where required by the minist er, a taxpayer shall provide the information required to verify the transactions reported in a return made under

section 3. 5.

(1) A retailer or other person who collects the tax on gasoline which was acquired by him or her from a collector shall, on or before the 15th day of the calendar month immediately following that in which the tax was collectable or payable, pay it over to the collector from whom he or she acquired the gasoline to be forwarded by the collector to the minister.

(2) A retailer or other person who collects the tax on gasoline which was acquired by him or her from a person other than a collector shall, on or before the twentieth day of the calendar month immediately following that month in which the tax was collectable or payable, pay it over to the minister.

(3) A person referred to in

section 53 of the Act shall compute the tax payable by him or her and shall, on or before the twentieth day of the calendar month immediately following that in which the tax be- came collectable or payable, pay the tax over to the minister. 6.

(1) A person, except a non-accoun table wholesaler, shall pay tax on the purchase of tobacco at the time of the sale.

(2) A collector shall collect tax on tobacco at the time of the sale.

(3) A person who collects tax on tobacco that was acquired by him or her from a person other than a licensed wholesaler shall remit Returns generally Tax to be paid over - gasoline tax Tax to be paid over - tobacco tax

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 376 the tax to the minister on or before the twentieth day of the calendar month immediately following the month in which the tax was collected.

(4) A collector who is an accountable wholesaler and sells to- bacco other than to another accountable wholesaler shall collect the tax at the time of the sale and shall remit the tax in accordance with sec- tions 3 and 4. 7.

(1) A licensee shall, not later than the twentieth day of each month, file with the minister statem ents in the form prescribed by the minister showing the number of litres of marked diesel oil and all other marked gasoline sold by the licensee or on his or her behalf during the preceding month and also showing the names, addresses and permit numbers of the purchasers and the quantities purchased by them.

(2) In a calendar month where a licensee does not make sales of tax-exempt gasoline, he or she shall file a statement to this effect on the form approved by the minister.

(3) A licensee shall, in respect of each sale of tax-exempt gaso- line, issue an invoice showing the name and address of the licensee, the date of sale, the name and address of the purchaser together with his or her permit number and the type, quantity and price of the gasoline sold.

(4) A licensee shall not sell tax-exempt gasoline to a person who is not a licensee or the holder of a valid permit issued in his or her name. (5) Subsection (4) does not apply to gasoline exempted under

section 16.

(6) Where an agent purchases tax-exempt gasoline on behalf of a permit holder the invoice is to be made out in the name of the holder and signed on behalf of the holder by his or her agent. 8.

(1) The reporting periods for in terjurisdictional carriers in each year are (

a) January 1 to March 31; (

b) April 1 to June 30; (

c) July 1 to September 30; and Statements to be filed Reporting periods

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 377 (

d) October 1 to December 31.

(2) An interjurisdictional carrier who has a multiple trip regis- tration shall file a return in the pr escribed form with the minister not later than the last day of the month following a reporting period.

(3) In addition to or instead of returns required under subsection (2), the minister may require a return at any time.

(4) A return under this secti on shall be accompanied by the tax payable for the reporting period. 9. A manufacturer who sells tobacco in the province shall deliver a return to the minister in respect of the production, purchase, sale and distribution of tobacco during th e immediately preceding calendar months that shows (

a) the quantity of marked tobacco in the province (

i) that the manufacturer is in possession of at the begin- ning of the month, (ii) that the manufacturer has manufactured, produced, im- ported or otherwise acquired during the month, and (iii) that the manufacturer is in possession of at the end of the month; (

b) total shipments and transfers of tobacco with the mark or stamp "NFLD. - T.N." into the province according to recipi- ent wholesaler; (

c) total shipments and transfers of tobacco other than marked tobacco into the province accordi ng to recipient wholesaler and types of tobacco; and (

d) other information that the minister may require. Sale by manufac- turer

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 378

PART II INTEREST 10.

(1) Interest shall be levied upon a sum due under

section 6 of the Act for each month or part of a month from the date the sum is required to be paid to the date of payment.

(2) For the purpose of subsection (1), the annual rate of interest with respect to unpaid tax is the rate equal to the sum of (

a) the prime lending rate of the bank holding the province's general revenue fund as dete rmined and adjusted in accor- dance with this section; and (b) 4 percentage points.

(3) Interest calculated under subsection (2) shall be compounded monthly.

(4) The interest rate prescribed by this

section shall be deter- mined on June 15 and December 15 in each year and (

a) the interest rate as determined on June 15 shall apply to un- paid tax that is owing after June 30; and (

b) the interest rate as determined on December 15 shall apply to unpaid tax that is owing after December 31.

(5) Interest shall not be levied for a month in which the sum due is less than $100.

(6) Notwithstanding another provision of this section, interest on a sum due with respect to interj urisdictional carriers shall be calcu- lated in accordance with the International Fuel Tax Agreement,

Article XII, R1230, including any amendments to it. 11.

(1) Where the minister issues a refund of an overpayment under these regulations but that refund is not paid within the time frame re- ferred to in subsection 12(5), interest shall be payable on the amount of the refund from the date the application was received by the minister to the date the refund was approved by the minister, and that interest shall be compounded monthly. Interest on sum due Interest on refund

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 379

(2) Interest under subsection (1) is payable at the prime lending rate of the bank holding the province's general revenue fund as deter- mined and adjusted in accordance with this section.

(3) Where the minister issues a refund of a tax resulting from a review or appeal of an assessment, that interest shall be paid to the tax- payer at the rate referred to in subsection (2) from the date that the as- sessment or part of the assessment was paid to the date the refund is approved.

(4) The interest rate prescribed by this

section shall be deter- mined on June 15 and December 15 in each year and (

a) the interest rate as determined on June 15 shall apply to un- paid refund that is owing after June 30; and (

b) the interest rate as determined on December 15 shall apply to unpaid refund that is owing after December 31.

(5) Interest shall not be paid under this

section when the amount of refund is less than $100.

PART III REFUNDS 12.

(1) Where a taxpayer has paid to the Crown an amount which exceeds the amount required to be paid, that taxpayer may apply in writing to the minister for a refund of the overpayment.

(2) Where a collector or deputy collector has acquired gasoline upon which tax has been paid over to the Crown and the gasoline is subsequently lost, destroyed or rebranded as exempt product, that col- lector or deputy collector may apply in writing to the minister for a refund of the payment or overpayment.

(3) Where a taxpayer has acquired tobacco upon which tax has been paid over to the Crown, and the tobacco is lost or destroyed, that taxpayer may apply in writing to the minister for a refund of the over- payment.

(4) An application under this

section shall be supported by the relevant facts, documentation or information that the minister may re- quest. Refunds

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 380

(5) Upon verification of an app lication for refund, the minister shall pay the verified amount of overpayment to the taxpayer to whom the refund is due within 60 days of the date that the information re- quired by the minister to verify the application was received.

(6) Where a refund is paid under subsection (5) within the time frame referred to in that subsection, no interest shall be payable on the refund, but where the refund is not paid within that time, interest shall be payable in accordance with

section 11.

(7) A refund of tax shall not be paid under this

section where the amount of the refund is less than $10. 13.

(1) A person who has paid tax under paragraph 51(1)(

b) of the Act may apply to the minister for a refund of tax paid on the quantity of gasoline consumed travelling from a port in the province directly to a port outside the province or from a port outside the province directly to a port in the province a nd between a port outsid e the province and an- other port outside the province.

(2) Upon being satisfied that the tax has been paid for gasoline consumed as described in subsection (1), the minister shall refund the amount of tax referred to in subsection (1).

(3) Notwithstanding subsection (1), where at the time gasoline is sold for consumption as described in that subsection, the minister is satisfied that the total quantity of gasoline being sold would qualify for refund under subsection (1), he or she may authorize the sale to be made exempt from tax. 14.

(1) A group tour operator who op erates a packaged tour in the province and who either himself or herself or through his or her agent has paid the tax on gasoline used in a motor bus or motor vessel en- gaged by him or her for use in providing packaged tours may apply for a refund of the tax on the gasoline used to provide the tour.

(2) The minister, upon receipt of information satisfactory to him or her that the tax was paid, shall refund the tax to the tour operator.

(3) A refund shall not be given under subsection (2) unless Interport refund Refund to group tour operator

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 381 (

a) the tour operator provide s accommodation for at least one night in a tourist establishment that is or is required to be li- censed under the Tourist Establishment Regulations; and (

b) the primary and common purpose of the group is tourism rather than the desire for direct and expeditious transporta- tion between 2 points. 15.

(1) Where a vehicle is sold within the province to a retail pur- chaser and it is subsequently taken out of the province within 30 days after the sale to be used solely outside the province, the tax collected at the time of the sale may be refunded by the minister on receipt of evi- dence satisfactory to him or her of the removal of the vehicle from the province.

(2) Where a vehicle is acquired in the province and is disposed of within 7 days of its acquisition, the first acquisition shall be consid- ered to be for the purpose of resale and tax paid upon the first acquisi- tion may be refunded by the minister upon receipt of evidence satisfac- tory to him or her that the tax should be refunded.

(3) A refund shall not be given under this

section where the amount of the refund is less than $10.

PART IV EXEMPTIONS 16.

(1) Gasoline consumed or used in the following circumstances is exempt from the tax imposed by the Act: (

a) gasoline used by a department of the government of the province for its own operations; (

b) gasoline delivered for consumption or use in aircraft on flights that originate or terminate at locations outside of North America; (

c) gasoline purchased in bulk and exported from the province; and (

d) furnace fuel, stove oil, kerose ne, propane, butane or naphtha grades of gasoline used for a purpose other than the genera- tion of power in an internal combustion engine. Refund respecting vehicle Gasoline tax ex- emptions

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 382

(2) An Indian who is otherwise eligible for tax exemptions un- der

section 87 of the Indian Act (Canada) is exempt from paying tax on gasoline imposed by the Act.

(3) The exemption under subsecti on (2) is only effective if the gasoline is purchased at an approved retail business.

(4) The minister may designate a business as an approved retail business for the purpose of subsectio n (3) and that business shall enter into an agreement with the minister setting out the requirements to be complied with for the purposes of the designation.

(5) The minister has the authority to revoke a designation granted under subsection (4) if the agreement is not complied with or for another reason.

(6) For the purpose of this section, "Indian" means an Indian as defined in the Indian Act (Canada). 17.

(1) A person holding a permit to purchase tax-exempt diesel grade gasoline may purchase that ga soline where it is consumed for a purpose specified in

section 19.

(2) Where tax-exempt gasoline is not available to a person under subsection (1) and he or she has been authorized by the minister to pur- chase other diesel grade gasoline, that person is eligible for a rebate of the tax paid under the Act in respect of that diesel grade gasoline. 18.

(1) A person consuming gasoline, other than diesel grade gaso- line, for a purpose specified in

section 19 is eligible for a rebate of tax paid under the Act.

(2) A council that consumes gaso line for a purpose specified in

section 19 is eligible for a rebate of the tax paid under the Act. 19. Gasoline consumed for the following purposes may qualify for an exemption from tax under

section 16 or a rebate of tax under

section 17 or 18 (

a) gasoline used by or on behalf of a farmer for farming pur- poses when used in equipment designed for farming other than gasoline used in trucks, automobiles, snowmobiles or Tax exempt diesel grade gasoline Other grades of gasoline Tax-exempt uses

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 383 all terrain vehicles, whether or not licensed under the High- way Traffic Act; (

b) gasoline used in vehicles specifically designed or modified for use in spreading or transporting agricultural liquid or slurry equipped with an enclosed tank and meeting environ- mental standards; (

c) gasoline used for logging purposes in equipment designed for the commercial cutting or harvesting of logs; (

d) gasoline used by loggers and saw and pulp mill operators in industrial wood chippers and debarkers; (

e) gasoline used within a fish pl ant for the curing, processing or preparation of fish or fishery products other than gasoline used in trucks, automobiles, snowmobiles or all terrain vehi- cles whether or not licensed under the Highway Traffic Act; (

f) gasoline used in stationary engines for landing fish; (

g) gasoline used in a vessel or boat (

i) registered under the Atlantic Fishery Regulations (Can- ada ) when used by a fisher for the commercial catching of fish in accordance with th e fisher's limited species li- cence, (ii) when used for commercial transportation of fish or fish- ery salt, (iii) when used for the cultivation or harvesting of aquatic plants or animals, or (iv) when operating on regularly scheduled routes in interna- tional or interprovincial trad e and proceeding to a port outside the province; (

h) gasoline used in equipment used directly in rock crushing, screening aggregates or produ cing asphalt but not gasoline used in auxiliary equipment such as trucks, power shovels, tractors, loaders and drills;

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 384 (

i) gasoline used by manufacturers in fixed or stationary manu- facturing equipment used directly in manufacturing, but not including gasoline consumed or used for the processing or treatment of ore for the purpose of upgrading the ore; (

j) gasoline used in locomotives; (

k) gasoline used in equipment used directly in the generation of electricity to be fed into a public or private grid but not gaso- line used in (

i) equipment which produces electricity to operate that machinery or equipment, or (ii) residential or recreational generating equipment other than generating equipment used as a primary source of electricity in a primary residence; (

l) gasoline consumed on an exploration site in equipment used for the exploration of a mineral, other than aircraft and equipment required to be licensed under the Highway Traffic Act before the commencement of commercial production; (

m) gasoline consumed in mining equipment before the com- mencement of commercial produ ction in an area contained within a mining lease; (

n) gasoline consumed by equipment, other than aircraft and vehicles required to be licensed under the Highway Traffic Act, operating on a petroleum exploration site, except in re- lation to activities approved under a development plan oc- curring under a petroleum lease; (

o) gasoline used by manufacturers as a raw material in manu- facturing; and (

p) gasoline purchased by a council and used in vehicles or equipment owned, leased or rented by the council and oper- ated by the council but not including vehicles or equipment of contractors or employees or vehicles or equipment oper- ated in the provision of a transportation system for fee pay- ing passengers.

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 385 20. The following transactions are exempt from tax: (

a) a vehicle when brought into the province within 6 months after his or her taking up residence in the province by a per- son who was previously resident for more than 6 months continuously outside the prov ince where the vehicle is for his or her own use and were owned by him or her for a pe- riod of not less than 30 days before his or her taking up resi- dence in this province; (

b) a vehicle when brought into the province for his or her own use by a person who is (

i) attending or about to attend an educational establish- ment within the province, or (ii) undergoing or about to undergo within the province a course of training under written articles or contract of apprenticeship or under internship, and whose residence would, apart from the attendance or train- ing, be outside the province; (

c) a vehicle when acquired by diplomatic and consular agents, officers or employees, including spouses of the persons, who are so accredited by the Department of Foreign Affairs and International Trade (Canada) and who have been issued identity cards authorizing the exemption in the province, provided that that person is not a Canadian citizen, nor a per- manent resident of Canada, and is assigned to duty from the state he or she represents and is not engaged in another oc- cupation; (

d) a boat when acquired by a bona fide commercial aquacul- turalist for use on an aquaculture site solely for the cultiva- tion of aquatic plants or animals, including sea ranching; (

e) passenger vehicles, motor cycles, motor homes and travel trailers when acquired for personal use by a member of a visiting force as defined in the Visiting Forces Act (Canada) who is not a citizen or permanent resident of Canada; Retail sales tax exemptions

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 386 (

f) a vehicle when bequested by individuals who resided outside the province to an individual who resides in the province; (

g) a vehicle when given by way of gift by a person residing outside the province to an imme diate family member in the province provided the vehicle had been owned by the former person for at least 2 years befo re the property entering the province; (

h) aircraft purchased for use in (

i) the public transportation of fee paying passengers or freight from one location to another for the purpose of making a profit by commercial air carriers engaged in provincial, foreign or interprovincial trade, (ii) the operation of flying schools for the purpose of pilot training, or (iii) a combination of both subparagraphs (

i) and (ii), together with the following tangible personal property con- sumed or used in the equipping or operation of aircraft so purchased and used, lubrication oils and greases, hydraulic fluids, gasoline and other fuels, first aid supplies, safety sup- plies and equipment, and emergency survival supplies, pro- vided that where the aircraft are also used for other purposes than stated above, a partial exemption shall be allowed based upon the proportion that the total purchase price of the air- craft bears to the total hours set out in subparagraph (i), (ii), (iii), over the total hours logged for all purposes; (

i) the acquisition of qualifying motor vehicles; (

j) the acquisition of boats and vessels where those boats and vessels are required to be registered under the Atlantic Fish- ery Regulations (Canada ); and (

k) the acquisition of farm tractors over 25 horsepower and farm attachments for those tractors. 21. The following tobacco shall be exempt from the tax: Exempt tobacco

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 387 (

a) tobacco sold for use as ship s stores when delivered by com- mon carrier under bond or by a customs officer under con- voy and only when exempted from customs duty under the Ships Stores Regulations under the Customs Tariff (Canada) and the Excise Tax Act (Canada); (

b) tobacco sold in duty free stores in accordance with the Duty Free Shop Regulations under the Customs Act (Canada) to persons departing from Canada; and (

c) an amount of tobacco not exceeding 200 grams brought into the province for personal use by a person who has been out- side Canada for a period of not less than 48 hours, or by a non-resident of the province visiting the province. 22.

(1) For the purposes of paragraph 2(

t) of the Act, there shall be excluded from the definition of "employer", a visiting force as defined in the Visiting Forces Act (Canada).

(2) For the purposes of paragraph 2(

t) of the Act, there shall be excluded from the definition of "employer" an individual who pays the following expenses, provided the individual is not engaged in another business: (

a) child care expe nses which are eligible as a deduction from income for the purposes of

section 63 of the Income Tax Act (Canada) including amounts which would be deductible if there was no limitation of amount in the Income Tax Act ; and (

b) aggregate medical expenses which may be used in comput- ing the deduction from tax payable under

section 118.2 of the Income Tax Act (Canada) and which are required to maintain a full time attendant for or the full time care of a patient in a nursing home or self-contained domestic estab- lishment where the patient lives.

(3) For the purposes of paragraph 2(jjj) of the Act, there shall be excluded from the definition of "remuneration" the expenses re- ferred to in subsection (2). Health and Post- Secondary Educa- tion Tax exclusion

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 388

PART V REBATE 23.

(1) A person eligible for a rebate of gasoline tax paid under the Act may apply for a rebate by filing with the minister within 3 years from the date of payment a gasoline tax rebate form verifying purchase and consumption together with other information that the minister may require.

(2) Where gasoline is consumed in equipment used for both a tax-exempt purpose and other purposes, the rebate shall apply only to gasoline consumed for the tax-exempt purpose and where necessary, an applicant for rebate shall pro-rate the total tax paid by the number of hours used or litres consumed by the equipment for each purpose.

(3) The minister shall issue a rebate under this

section where the application, verifications, consumption and other information are rea- sonable and approved by the minister.

PART VI GASOLINE TAX 24.

(1) A person exempted by or under these regulations from pay- ment of gasoline tax may apply to the minister in the form prescribed by the minister for a permit to purchase tax-exempt gasoline.

(2) The minister having satisfied himself or herself that the ap- plicant is entitled to purchase tax-exempt gasoline may issue to that person a permit in the form prescrib ed by the minister authorizing that person to purchase the types of marked gasoline indicated on it.

(3) A permit issued under this

section may not be transferred by the holder to another person. 25.

(1) A permit issued under

section 24 shall expire on the date specified on the permit unless renewed under

section 26.

(2) Notwithstanding subsection (1), the minister may extend the expiry date of permits issued under

section 24 by publishing a notice of the new expiry date in the Gazette. 26.

(1) An application to renew a permit may be made to the minis- ter in the form prescribed by the minister and the minister may renew Rebate of gasoline tax Tax-exemption permits Expiry of permits Renewal of permits

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 389 the permit where he or she is satisfied the applicant is entitled to pur- chase tax-exempt gasoline.

(2) Where a permit is issued less than 90 days before a date on which permits are to expire under

section 25 the minister may renew the permit when it is issued.

(3) Notwithstanding subsection (1) or (2), a permit shall not be renewed where an applicant owes an outstanding tax balance. 27. Where a person in respect of whom a permit has been issued under

section 24 ceases to qualify for the purchase of tax-exempt gaso- line, he or she shall return the permit to the minister for cancellation within 15 days from the date he or she ceases to qualify. 28.

(1) Where a permit to purchase tax-exempt gasoline is lost or destroyed, application shall be made immediately by the holder to the minister for a new permit.

(2) Where a permit is defaced, it shall be immediately returned and a new permit issued in replacement. 29.

(1) The minister may cancel or suspend the permit of a person who (

a) has been convicted of an offence committed under the Act or these regulations; or (

b) lends his or her permit to another person for the purpose of obtaining tax-exempt gasoline for consumption by that other person.

(2) During the period of suspension, a permit holder shall not purchase or use marked gasoline and any marked gasoline in his or her possession shall be taken possession of or sealed on the premises of the permit holder. 30.

(1) In determining the quantity of gasoline in respect of which the tax imposed by the Act shall be collected, a collector is authorized to make deductions in his or her monthly statement in respect of (

a) gasoline purchased by, loaned to or exchanged with a wholesaler in the province who is a collector where the col- Permit return re- quired Replacement per- mits Cancellation or suspension of permits Deductions permit- ted

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 390 lector making the deduction has been advised by the minister that the wholesaler is a collector; (

b) marked tax-exempt gasoline sold during the month; and (

c) known losses through spillage and temperature variations.

(2) A collector shall submit with his or her monthly statement documentation which is satisfactory to the minister respecting the losses referred to in paragraph (1)(c). 31. A person who sells gasoline shall where requested by the minis- ter to do so furnish to the minister in writing a statement showing the number of litres of gasoline sold and the names and addresses of the persons to whom the gasoline was sold during the period prescribed in the request of the minister. 32.

The minister may by notice in writing either mailed to or served on a person require that person to furnish a statement showing the num- ber of litres of gasoline purchased by that person during the period of time prescribed in the notice and the names and addresses of the per- sons from whom the gasoline was purchased. 33.

A person who imports gasoline into the province whether from within or outside of Canada shall not later than the twentieth day of the month following the date of importation furnish to the minister a state- ment giving particulars of the number of litres of gasoline imported and the names and addresses of the pe rsons from whom the gasoline was purchased and the date of each purcha se together with a remittance for the amount of the tax payable in respect of the gasoline. 34.

(1) The minister may require a collector or other person to post a bond by way of cash or other secu rity satisfactory to the minister in an amount that may be determined by the minister, which shall not be greater than the amount equal to 3 times the amount of tax estimated by the minister as the amount normally collected by the collector or other person each month in compliance with the Act.

(2) Notwithstanding subsection (1), the amount posted shall not be less than $1,000. 35. A licensee operating a gas tank shall keep posted at the tank the price of gasoline offered for sale. Statement of com- pleted transactions Notice re required statement Statement of impor- tation particulars Surety bond Price to be posted

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 391 36. The holder of a retailer licence shall keep (

a) all records of gasoline purc hases, sales and deliveries; (

b) a register of all daily pump meter readings showing the quantity in litres of each product sold; and (

c) a weekly physical inventory of all gasoline. 37. The minister may approve dye for the purposes of sections 38 to 40. 38.

(1) Gasoline which has been exempted from the tax imposed under the Act, unless otherwise authorized by the minister, or which is taxed under subsection 51(1)(

b) of the Act shall be marked by the col- lector by mixing dye with gasoline in the ratio of which 14 litres of dye bears to 1,000,000 litres of gasoline.

(2) Notwithstanding subsection (1), gasoline used for the fol- lowing purposes is not required to be marked: (

a) gasoline used in aircraft; (

b) gasoline purchased in bulk for direct export from the prov- ince and so exported; or (

c) gasoline delivered by means of pipeline delivery directly into storage tanks of vessels of more than 300 tons gross.

(3) This

section applies whether the gasoline is consumed by the collector or is sold by him or her to retail purchasers or sold for ulti- mate consumption or use by retail purchasers. 39.

(1) Notwithstanding

section 38 unless marked with dye in ac- cordance with that

section before entry in the province, a collector shall mark tax-exempt diesel fuel, furnace fuel and stove oil types of gaso- line (

a) on delivery into the storage tank of a marine terminal; (

b) during delivery at a loading rack; (

c) at a pipeline delivery terminal; or Duties of retail licensee Approval of dye Marked gasoline Other types of gasoline marked

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 392 (

d) at the point of delivery in a retail sale by means of an on- truck marker system.

(2) The marking of tax-exempt di esel fuel, furnace fuel or stove oil types of gasoline at a loading rack, pipeline delivery terminal or at the point of delivery in a retail sale by means of an on-truck marker system shall be effected by means of a mechanical injection system including an automatic cut-off device designed to prevent the delivery of unmarked gasoline in the event of a defect occurring in the system.

(3) In the event of a malfuncti on in a mechanical injection sys- tem, the minister may approve a manual procedure for marking tax- exempt gasoline but only for a period considered to be reasonable in order to effect necessary repairs or maintenance.

(4) A collector shall install sepa rate loading arms at each load- ing rack and each pipeline delivery terminal for the purpose of ensuring that marked and unmarked gasoline do not become blended and shall properly identify each loading arm.

(5) A collector shall, unless othe rwise directed by the minister, mark tax-exempt gasoline other than the types of gasoline specified in subsection (2) by manual means and that gasoline shall be marked on the premises of the collector. 40.

(1) For the purpose of marking gasoline in the manner pre- scribed by these regulations, a coll ector may appoint those employees or agents that are approved for th at purpose by the minister and the minister may revoke an approval given under this subsection.

(2) The minister may appoint a person to mark gasoline in the manner prescribed by these regulations and the person so appointed shall have power to mark gasoline at the times and the places author- ized by the minister.

(3) A person appointed to mark tax-exempt gasoline shall en- sure that a properly graduated measuring device is utilized for the pur- pose of introducing dye to tax-exempt gasoline in the proportions set out in

section 38. 41.

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

(2) A collector, his or her agent or employee shall Employees or agents appointed Duty of collector using dye

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 393 (

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

b) ensure that dye in his or her possession which is used to col- our tax-exempt gasoline is kept in a sealed container in a se- cure 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 38; 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. 42.

(1) A licensee other than a collector shall not with intent blend for the purpose of resale any marked gasoline with unmarked gasoline.

(2) A licensee shall immediately report to the minister an acci- dental blending of marked gasoline with unmarked gasoline and with- hold the gasoline so blended from resale until directions are given by the minister. 43. A collector shall immediately report to the minister a blending of marked gasoline with unmarked gasoline furnishing particulars of the time, place and quantities blended. 44.

(1) A licensee shall not deliver gasoline into a drum or sell gaso- line in a drum or from a dispensing pump unless the drum or dispens- ing pump is properly identified with legible letters indicating the kind of gasoline that it contains and wher e applicable, that the gasoline is marked gasoline.

(2) A licensee, his or her agent or employee, when delivering marked gasoline from a tankwagon used to deliver marked and un- marked gasoline, shall cause the delivery hose connected to it to be flushed clear of marked gasoline before the next delivery of unmarked gasoline. 45.

(1) A person shall not treat gasoline by the addition of a sub- stance compound or preparation or subm it it to a mechanical, chemical or other process or in another manner so as to give it the appearance of marked gasoline. Blending prohibited Blending report Safety measures Gasoline treatment prohibited

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 394

(2) A person shall not treat marked gasoline by the addition of a substance or preparation or submit it to a mechanical, chemical or other process or in another manner so as to alter the appearance of marked gasoline. 46.

(1) When in the province driver s of all vehicles engaged in in- terprovincial transport of goods, materials or passengers are required to have in their possession invoices respecting fuel purchased in the prov- ince or other satisfactory proof of refuelling in the province and shall when requested by an inspector pro duce those invoices or other satis- factory proof of refuelling.

(2) Invoices referred to in subsection (1) shall show the names and addresses of the seller and the purc haser, the date of sale, the type of fuel, the amount of fuel purchased and the price per litre. 47.

(1) The classes of interjurisdi ctional motor vehicle registration are (

a) single trip registration; and (

b) multiple trip registration.

(2) An interjurisdictional carrier shall register each qualified motor vehicle before bringing it into the province by making an appli- cation in the form prescribed by the mi nister to register all vehicles in the applicant's fleet. 48.

(1) The fee for a single trip registration shall be prescribed by the minister and is not refundable.

(2) Single trip registration is valid for 30 days from the date of issue.

(3) The annual fee for multiple trip registration shall be pre- scribed by the minister.

(4) A multiple trip registration is valid for the calendar year for which it was issued until cancelled or suspended. 49.

(1) Registration for an interjurisdictional motor vehicle is valid only for the person in whose name it is issued and is not transferable. Invoices required Carriers to be registered Fees Registration par- ticulars

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 395

(2) Registration for an interjurisdictional motor vehicle shall expire on December 31 each year, unless renewed.

(3) An interjurisdictional carri er shall apply each year for re- newal of registration for all vehicles in the applicant's fleet. 50. Registration is not required for an interjurisdictional motor ve- hicle owned or operated by a provin cial or territorial government or agency while in the pr ocess of transporting emergency fire control equipment into the province. 51. The operator of an interjurisdi ctional motor vehicle shall keep proof of registration of the vehicle in his or her possession at all times while the vehicle is operated in the province. 52.

In addition to other records required under the Act, an inter- jurisdictional carrier shall maintain records for each interjurisdictional motor vehicle in his or her fleet, including (

a) the quantity of a fuel purchased or otherwise acquired in each jurisdiction in which the vehicle operated; (

b) the amount of tax paid; (

c) the distance travelled in each jurisdiction in which the vehi- cle operated; and (

d) other information which the minister may require. 53.

(1) A person selling furnace oil or stove oil or both shall provide to the purchaser an invoice containing (

a) the person's name, address and driver’s licence number; (

b) the type, quantity and price of products sold; and (

c) the source from which the product was sold, the type of stor- age container into which the product was dispensed, and where that storage container wa s not a registered oil tank, the licence plate number of the vehicle into which the prod- uct was dispensed. Registration not required Proof of registration Records required Information re- quired

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 396

(2) A retailer who sells furnace oil or stove oil or both shall maintain monthly records at the retailer's place of business respecting (

a) all acquisitions of furnace o il or stove oil, whether the fur- nace oil or stove oil is acquire d for the retailer's own use or resale, and the invoices respecting those acquisitions; (

b) the total daily sales, transf ers or deliveries of all types and grades of furnace oil or stove oil evidenced by pump meter readings; (

c) the inventory of all types an d grades of furnace oil or stove oil in the retailer's possession at the opening of business on the first day of every month and at the close of business on the last day of every month; and (

d) every sale, transfer, rebrandi ng and delivery of furnace oil or stove oil.

PART VII HEALTH AND POST SECONDARY EDUCATION TAX 54.

(1) A corporation that is an employer which amalgamates or becomes associated or disassociated with another corporation that is an employer or a person who is an em ployer who becomes or ceases to be a partner with an employer, shall notif y the minister of that change im- mediately.

(2) For the purposes of subparagraph 2(qqq)(ii) of the Act, (

a) notwithstanding paragraph 2(

d) of the Act and

section 256 of the Income Tax Act (Canada), a corporation shall be consid- ered to be associated with a nother corporation in a calendar year (

i) where, during the year that it was created, it was associ- ated with that corporation, or (ii) where, at the beginning of that year, it was associated with that corporation; and Association or amalgamation of corporations

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 397 (

b) a person shall be considered to be a partner with an em- ployer in a year where the person is a partner at the begin- ning of the year.

PART VIII HORSE RACING TAX 55. A person shall not operate a race track or other place where race meetings are held without a licence. 56. The minister may issue a licence in the form that the minister may prescribe authorizing the person named in the licence to operate a race track or other place where race meetings are held. 57. The minister may cancel or suspend a licence. 58. Notwithstanding

section 3, for collecting and forwarding the tax imposed by the Act, an operator shall be allowed remuneration in the form of a commission equal to 9.5/ 11 of the tax collected and the commission may be deducted from the remittance required by the Act.

PART IX MINING AND MINERAL RIGHTS TAX 59.

(1) An operator may apply to the minister to have (

a) a mining operation designated as a new mining operation; or (

b) an expansion of a mining operation designated as a major expansion project.

(2) An application under subsection (1) shall contain the infor- mation that the minister may require.

(3) A mining operation may be designated by the minister as a new mining operation where the mine is (

a) a new mine; or (

b) a re-opened mine which has been closed for a continuous period of at least 60 months. Unlicensed opera- tion prohibited Issuance of licence Licence cancella- tion or suspension Commission Application and designation

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 398

(4) A new mining operation ceases to be a new mining opera- tion when the mining operation achieves commercial production.

(5) A project to expand the rate of production of a mining opera- tion may be designated by the minister as a major expansion project where the investment in that project is designed to increase the daily rate of production by at least 30% over the average daily rate of pro- duction of the mining operation during each of the 5 fiscal years ending immediately before the calendar year in which the first outlay of capital is made with respect to that project.

(6) Where the operator fails to increase the daily rate of produc- tion referred to in subsection (5) within 3 years of incurring the first outlay of capital for the project, or by another time that the minister considers reasonable, the minister may revoke the designation.

(7) Where a designation has been revoked under subsection (6), assets that have been classified as cl ass 3 assets shall be reclassified as class 2 assets effective from the date of their acquisition, and the minis- ter may reassess tax payable for the fiscal years for which the designa- tion was revoked. 60.

(1) For the purpose of determining the net income of a taxpayer under

section 82 of the Act, the following depreciation expenses may be deducted from gross income: (

a) in respect of class 1 assets, up to 25% of the undepreciated capital cost; (

b) in respect of class 2 assets, up to 25% of the undepreciated capital cost; and (

c) in respect of class 3 assets, up to 100% of the undepreciated capital cost.

(2) For the purpose of subsectio n (1), "undepreciated capital cost" means, in respect of a class of assets, for a fiscal year, (

a) the undepreciated capital cost of all assets in that class in the previous year less depreciati on expenses claimed in that year, less (

b) the proceeds from disposal of assets in that class, plus Depreciation ex- penses

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 399 (c) 50% of the capital cost of al l assets in that class acquired in the previous year, plus (d) 50% of the capital cost of al l assets in that class acquired in the current year.

(3) Where the amount of the pr oceeds from the disposal of as- sets in paragraph (2)(

b) exceeds the sum of the amounts referred to in paragraphs (2)(a), (

c) and (d), the excess shall be included in gross revenue, and the undepreciated capital cost shall be zero.

(4) Where the fiscal year of an operator is less than 12 months, the depreciation expense under subsection (1) shall be reduced by the number of days in the fiscal year divided by 365.

(5) Where a mining operation ceases to be a new mining opera- tion, or a major expansion project, the class 3 assets shall be reclassi- fied as class 2 assets. 61. For the purpose of subsection 82(3 ) of the Act, an operator may deduct an amount by way of return on capital directly and necessarily employed by the taxpayer in processing equal to (a) 8% of the original cost of processing assets permanently located in the province, exclusive of interest or financing charges; and (b) 15% of the original cost of smelting assets permanently lo- cated in the province, exclusiv e of interest or financing charges. 62.

Where a person is subject to the Quarry Materials Act, 1998 and is liable to pay royalties under that Act, that person is exempt from the payment of all taxes imposed by this Act in respect of those quarry materials.

PART X RETAIL SALES TAX 63.

(1) For the purpose of

section 90 of the Act, the purchase price on which tax is required to be paid under the Act shall be the greater of the Processing allow- ance Application of Quarry Materials Act, 1998 Valuation

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 400 (

a) actual price paid; or (

b) current average wholesale valu e for that vehicle published in an appraisal or valuation guide approved by the minister.

(2) Notwithstanding subsection (1), where the actual price paid for a vehicle is less than the value referred to in paragraph (1)(b), the purchase price of that vehicle shall be that actual price paid where, at the time when the tax is payable, the consumer provides to the collector of the tax an affidavit in the required form made by the consumer and the seller of the vehicle under oath or affirmation, before a justice of the peace or a commissioner for oath s and confirming the actual price paid by the consumer for the vehicle.

(3) For the purpose of this section, where (

a) an appraisal or valuation guide for the type of vehicle under consideration does not exist or has not been approved by the minister; or (

b) a vehicle which is required to be registered under the High- way Traffic Act cannot be registered under that Act because of its construction or condition, the purchase price of the vehicle may be determined by a method that the minister considers appropriate.

(4) Notwithstanding subsections (1) and (2), where the differ- ence between the actual price paid for a vehicle and the valued price is less than a proportion or an amount which the minister may determine, the purchase price of the vehicle shall be the actual price paid.

(5) Where a person is found guilty of an offence under subsec- tion 32(1)(

j) of the Act and that offence relates to an affidavit made under this section, the purchase pri ce of a vehicle which is the subject of the affidavit shall be the value calculated under paragraph (1)(b). 64.

(1) Notwithstanding

section 63, a consumer may obtain, at his or her own expense, a written appraisal from an approved appraiser.

(2) Where a consumer provides to the collector of the tax a writ- ten appraisal for a vehicle from an approved appraiser, the purchase price of that vehicle shall be the gr eater of the actual price paid or the Vehicle appraisal

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 401 appraised value, provided that the vehicle is appraised within a time which the minister considers to be reasonable.

(3) The minister may approve persons as appraisers of vehicles for the purpose of this section.

PART XI TOBACCO TAX 65.

(1) A person shall not bring or cause to be brought into the prov- ince any tobacco, other than one opened package of cigarettes, without holding a permit to bring tobacco into the province.

(2) A permit under subsection (1) is not required respecting to- bacco which is exempt under paragraph 21(c).

(3) A permit to bring tobacco into the province may be issued without charge to a consumer upon application and payment of the tax under this Act or upon payment of security equal to those taxes. 66.

(1) A permit to bring tobacco into the province, or to purchase, possess or sell unmarked tobacco, or to stamp imported tobacco may be issued to a wholesaler provided (

a) the wholesaler has paid all taxes due under the Act; and (

b) a permit issued to the wholesaler under this

section has not been cancelled or suspended within the previous 5 years.

(2) A wholesaler who is the holder of a permit under subsection (1) shall notify the minister in writing immediately where (

a) there is a change in the name or nature of the wholesaler's business; (

b) the wholesaler terminates the business; or (

c) the wholesaler closes or changes the location where tobacco is marked or stamped.

(3) The minister may issue a pe rmit to purchase, possess or sell unmarked tobacco to a wholesaler who requires the tobacco Permit required Issuing of permit

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 402 (

a) for sale to a wholesaler exempted under paragraph 21(

a) or (b); or (

b) for resale in a jurisdiction outside the province in which the applicant is designated in writi ng to collect the tobacco tax levied by that jurisdiction.

(4) A wholesaler who holds a permit to stamp imported tobacco may purchase or possess unmarked imported tobacco for the purpose of stamping and may sell the tobacco after it has been stamped. 67.

(1) A package of cigarettes or package of cigarette tobacco, other than imported tobacco, that is intended to be sold in the province to a consumer who is required to pa y tax shall be marked with a tear- tape that meets the following specifications: (

a) the teartape shall read "CANADA DUTY PAID - DROIT ACQUITTE - NFLD. - T.N."; (

b) the width of the teartape shall not be less than 4.5 millime- tres; (

c) the background colour of the teartape shall be in Pantone 804, Orange, 100%; (

d) the colour of the text shall be in process black, 100%; and (

e) the text shall be Helvetica 8.

(2) Notwithstanding subsection (1), a package of cigarette to- bacco may be affixed with a stamp as required under the Excise Act (Canada) that meets the following specifications: (

a) the text on the stamp shall read " NFLD. - T.N. DUTY PAID"; (

b) the background colour of the stamp shall be in Pantone 804, Orange, 100%; (

c) the colour of the text shall be process black, 100%; and (

d) the text shall be Helvetica 8. Marking required

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 403

(3) A package containing importe d tobacco that is intended to be sold in the province to a consumer who is required to pay tax shall be affixed on the front of the pack age with a stamp as issued by the minister.

(4) A carton of cigarettes that is intended to be sold in the prov- ince to a consumer who is required to pay tax shall be printed or affixed with a mark or stamp that meets the following specifications: (

a) the mark or stamp shall read " NFLD. - T.N."; (

b) the width of the mark or stamp shall not be less than 2.9 cen- timetres; (

c) the height of the mark or stamp shall not be less than 1.4 centimetres; (

d) the mark or stamp shall be surrounded by a border that is 1.5 point in thickness; (

e) the background colour of the mark or stamp shall be in Pan- tone 804, Orange, 100%; (

f) the colour of the text and border shall be in process black, 100%; and (

g) the text shall be in Helvetica bold 10, uppercase lettering.

(5) The mark or stamp referred to in subsection (4) shall be placed on each end sticker that seals the end flaps of the carton.

(6) A wholesaler who holds a permit to stamp imported tobacco may apply to the minister for a quantity of stamps for affixation to un- marked imported tobacco and shall acco unt at the times and in a form provided by the minister for all stamps received.

(7) A case that contains packages or cartons of cigarettes or packages of cigarette tobacco that are marked or stamped in accordance with this

section shall be printed or stamped with the word "NFLD. - T.N." on each side of the case according to the following specifica- tions:

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 404 (

a) the text shall be in block letters and 38.1 millimetres in height; and (

b) the colouring of the text shall be process black, 100%.

(8) Tobacco other than packages of cigarettes or packages of cigarette tobacco is considered to be marked under these regulations where it is marked or stamped with the words "CANADA - DUTY PAID - DROIT ACQUITTE" in accordance with the Excise Act (Can- ada). 68.

(1) A retailer who transports tobacco acquired from a wholesaler shall carry in the transporting vehicl e the original invo ice or receiving document issued by the wholesaler in respect of the purchase.

(2) A licensed wholesaler sha ll provide to each employee oper- ating a vehicle transporting tobacco for sale to retailers an inventory or other document showing the quantity of tobacco delivered to the vehi- cle.

(3) Where tobacco is transported other than in the circumstances described in subsection (1) or (2), the transporter shall keep in his or her possession a copy of a uniform manifest, bill of lading, waybill or other document which shows the orig in and destination of the tobacco, the quantity of tobacco shipped, th e name and address of the person shipping the tobacco and the consignee of the goods.

(4) The minister may, by written notice, exclude from the appli- cation of this

section a retailer who in the ordinary course of his or her business sells tobacco at a retail sale from a mobile vehicle.

(5) The minister may place restri ctions on the quantity of ciga- rettes which may be transported or may set conditions on a person re- ferred to in subsection (4).

(6) The quantity of tobacco pr escribed under paragraph 2(uuu) of the Act is 199 grams of tobacco. 69. An application to the minister for a wholesaler's licence under

section 102 of the Act shall be made in the form prescribed by the min- ister. 70.

(1) There shall be 2 categories of licensed wholesalers Transportation by retailer Application for wholesaler's licence Wholesaler licence

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 405 (

a) accountable wholesalers; and (

b) non-accountable wholesalers.

(2) An accountable wholesaler li cence may be issued to a person who, in the opinion of the minister, is qualified for appointment, and accepts appointment as a collector under

section 5 of the Act.

(3) A non-accountable wholesaler licence may be issued to an applicant seeking a licence under

section 69. 71.

(1) A wholesaler who carries on business in more than one loca- tion shall apply for a licence in respect of each location.

(2) A separate return shall be made for each location of business unless a consolidated return has been approved by the minister. 72.

(1) For any purpose relating to the administration and enforce- ment of the Act, the minister may require a wholesaler or retailer to file a statement of inventory in a form satisfactory to the minister account- ing for all tobacco in his or her possession.

(2) Where, following the filing of a statement of inventory un- der subsection (1), the minister determines that additional tax is pay- able, the wholesale or retailer shall remit that tax in accordance with the Act and these regulations. 73.

(1) The minister may require a collector or other person to post a bond by way of cash or other secu rity satisfactory to the minister in an amount that may be determined by the minister, which shall not be greater than an amount equal to 3 times the amount of the tax estimated by the minister as the amount normally collected by the collector or other person each month in compliance with the Act.

(2) Notwithstanding subsection (1), the amount posted shall not be less than $1,000. 74. A wholesaler who makes a sale of tobacco that is not a retail sale shall issue to the purchaser at the time of the sale an invoice con- taining the following information: (

a) the date of sale; Multiple locations Statement of inven- tory Security Non-retail sales

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 406 (

b) the name, address and wholesaler's licence number of the wholesaler making the sale; (

c) the name, address and the wholesaler's licence number or registration certificate number of the purchaser; (

d) the quantity of tobacco sold, listed by brand and size; and (

e) other information that the minister may require. 75. A person who transports tobacco , either on his or her own be- half or on behalf of another person, shall produce upon the demand of the minister or his or her agent all records pertaining to his or her con- signments, imports and deliveries of that tobacco. 76. A person who has possession or co ntrol of a quantity of tobacco in excess of 999 grams shall produce on the demand of an inspector proof of ownership and proof that the tax has been paid. 77.

(1) When a retail purchaser acquires a cigar from a wholesaler or retailer, "purchase price" means the price paid by the purchaser for the cigar, but where that price is not known to the collector, "purchase price" means an amount equal to the sum of the price at which that ci- gar is sold at wholesale by the collector plus an amount equal to one- third of that amount.

(2) When the consumer acquires a cigar other than from a wholesaler or retailer, "purchase pr ice" means the price paid by the consumer for the cigar, but when th e price cannot be determined or no price is paid for the cigar, the "purchase price" means an amount equal to the average price before tax at which a comparable cigar may be purchased from a retailer in the province, which average price in the case of uncertainty shall be fixed by the minister, whose decision shall be final.

PART XII REPEAL AND COMMENCEMENT 78. The following regul ations are repealed: (

a) Gasoline Tax Regulations , Consolidated Newfoundland and Labrador Regulations 1120/96; Transportation of tobacco Proof required Acquisition of cigars Repeal

Revenue Administration Regulations 73/11 The Newfoundland and Labrador Gazette August 26, 2011 407 (

b) Gasoline Tax Interjurisdictional Carriers Regulations , Consolidated Newfoundland and Labrador Regulations 1119/96; (

c) Health and Post Secondary Education Tax Regulations , Consolidated Newfoundland and Labrador Regulations 1142/96; (

d) Horse Racing Regulation and Tax Regulations , Consoli- dated Newfoundland and Labrador Regulations 1121/96; (

e) Insurance Companies Tax Regulations , Consolidated Newfoundland and Labrador Regulations 1122/96; (

f) Mining and Mineral Rights Tax Regulations , 2003, New- foundland and Labrador Regulation 19/03; (

g) Retail Sales Tax Regulations , Consolidated Newfound- land and Labrador Regulations 1155/96, (

h) Tax Exempt Gasoline Regulations, Newfoundland and Labrador Regulation 97/10; (

i) Tobacco Tax Marking Regulations , Consolidated New- foundland and Labrador Regulations 1135/96; and (

j) Tobacco Tax Regulations , Consolidated Newfoundland and Labrador Regulations 1136/96. 79. These regulations come into force on September 1, 2011. ©William Parsons, Queen's Printer Commencement

The Newfoundland and Labrador Gazette August 26, 2011 409 NEWFOUNDLAND AND LABRADOR REGULATION 74/11 Notice of Wellhead Protected Water Supply Area of the Town of St. Alban's, Wells Number 1, 2, 3, 4, 5 & 6, WS-G-0678 under the Water Resources Act (Filed August 23, 2011) Under the authority of

section 61 of the Water Resources Act, I designate the area known as the Wellhead Protected Supply Area of the Town of St. Alban's, Wells Number 1, 2, 3, 4, 5 and 6, WS-G- 0678 for the Town of St. Alban's as a wellhead protected water supply area. Dated at St. John’s, August 8, 2011.

Ross Wiseman Minister of Environment and Conservation NOTICE This area includes all lands in th e Provincial Electoral District of For- tune Bay – Cape La Hune abutted and bounded as follows: Beginning at a point having scaled UTM coordinates of easting 586,363 metres and northing 5,304,148 metres; Then running in a southeasterly direction for a distance of 259 metres, more or less, to a point having scaled UTM coordinates of easting 586,507 metres and northing 5,303,933 metres;

Notice of Wellhead Protected Water Supply Area of the Town of St.

Alban's, Wells Number 1, 2, 3, 4, 5 & 6, WS-G-0678 74/11 The Newfoundland and Labrador Gazette August 26, 2011 410 Then running in a southerly direction for a distance of 464 metres, more or less, to a point having scaled UTM coordinates of easting 586,391 metres and northing 5,303,484 metres; Then running in a southwesterly direction for a distance of 422 metres, more or less, to a point having scaled UTM coordinates of easting 586,049 metres and northing 5,303,237 metres; Then running in a westerly direc tion for a distance of 1007 metres, more or less, to a point having scaled UTM coordinates of easting 585,056 metres and northing 5,303,072 metres; Then running in a southwesterly direction for a distance of 1144 me- tres, more or less, to a point having scaled UTM coordinates of easting 584,503 metres and northing 5,302,070 metres; Then running in a southerly direction for a distance of 1538 metres, more or less, to a point having scaled UTM coordinates of easting 583,929 metres and northing 5,300,643 metres; Then running in a southwesterly direction for a distance of 2520 me- tres, more or less, to a point having scaled UTM coordinates of easting 581,875 metres and northing 5,299,183 metres; Then running in a westerly direction for a distance of 940 metres, more or less, to a point having scaled UTM coordinates of easting 580,947 metres and northing 5,299,331 metres; Then running in a northeasterly direction for a distance of 1024 metres, more or less, to a point having scaled UTM coordinates of easting 581,457 metres and northing 5,300,219 metres; Then running in a northerly direction for a distance of 904 metres, more or less, to a point having scaled UTM coordinates of easting 581,552 metres and northing 5,301,118 metres; Then running in a westerly direction for a distance of 758 metres, more or less, to a point having scaled UTM coordinates of easting 580 816 metres and northing 5,300,938 metres; Then running in a northerly direction for a distance of 282 metres, more or less, to a point having scaled UTM coordinates of easting 580,725 metres and northing 5,301,205 metres;

Notice of Wellhead Protected Water Supply Area of the Town of St.

Alban's, Wells Number 1, 2, 3, 4, 5 & 6, WS-G-0678 74/11 The Newfoundland and Labrador Gazette August 26, 2011 411 Then running in a northeasterly dir ection for a distance of 435 metres, more or less, to a point having scaled UTM coordinates of easting 581,060 metres and northing 5,301,483 metres; Then running in a northeasterly dir ection for a distance of 781 metres, more or less, to a point having scaled UTM coordinates of easting 581,511 metres and northing 5,302,121 metres; Then running in a northerly direction for a distance of 1129 metres, more or less, to a point having scaled UTM coordinates of easting 581,632 metres and northing 5,303,244 metres; Then running in a northwesterly direction for a distance of 1195 me- tres, more or less, to a point having scaled UTM coordinates of easting 580 768 metres and northing 5,304,070 metres; Then running in a northwesterly direction for a distance of 724 metres, more or less, to a point having scaled UTM coordinates of easting 580,104 metres and northing 5,304,359 metres; Then running in a northeasterly dir ection for a distance of 728 metres, more or less, to a point having scaled UTM coordinates of easting 580,766 metres and northing 5,304,663 metres; Then running in a northwesterly direction for a distance of 836 metres, more or less, to a point having scaled UTM coordinates of easting 580,153 metres and northing 5,305,231 metres; Then running in a northeasterly dir ection for a distance of 667 metres, more or less, to a point having scaled UTM coordinates of easting 580,672 metres and northing 5,305,650 metres; Then running in a northwesterly direction for a distance of 641 metres, more or less, to a point having scaled UTM coordinates of easting 580,159 metres and northing 5,306,035 metres; Then running in a northerly direction for a distance of 737 metres, more or less, to a point having scaled UTM coordinates of easting 580,159 metres and northing 5,306,772 metres; Then running in a northeasterly dir ection for a distance of 359 metres, more or less, to a point having scaled UTM coordinates of easting 580,409 metres and northing 5,307,030 metres;

Notice of Wellhead Protected Water Supply Area of the Town of St.

Alban's, Wells Number 1, 2, 3, 4, 5 & 6, WS-G-0678 74/11 The Newfoundland and Labrador Gazette August 26, 2011 412 Then running in a northwesterly direction for a distance of 453 metres, more or less, to a point having scaled UTM coordinates of easting 580,100 metres and northing 5,307,361 metres; Then running in a northerly direction for a distance of 842 metres, more or less, to a point having scaled UTM coordinates of easting 580,361 metres and northing 5,308,162 metres; Then running in a northeasterly dir ection for a distance of 578 metres, more or less, to a point having scaled UTM coordinates of easting 580,766 metres and northing 5,308,574 metres; Then running in a northeasterly dir ection for a distance of 840 metres, more or less, to a point having scaled UTM coordinates of easting 581,481 metres and northing 5,309,014 metres; Then running in a northerly direction for a distance of 820 metres, more or less, to a point having scaled UTM coordinates of easting 581,655 metres and northing 5,309,815 metres; Then running in a easterly direction for a distance of 829 metres, more or less, to a point having scaled UTM coordinates of easting 582,484 metres and northing 5,309,832 metres; Then running in a northeasterly dir ection for a distance of 938 metres, more or less, to a point having scaled UTM coordinates of easting 583,079 metres and northing 5,310,557 metres; Then running in a easterly direction for a distance of 300 metres, more or less, to a point having scaled UTM coordinates of easting 583,362 metres and northing 5,310,456 metres; Then running in a easterly direction for a distance of 1656 metres, more or less, to a point having scaled UTM coordinates of easting 585,018 metres and northing 5,310,475 metres; Then running in a southerly direction for a distance of 604 metres, more or less, to a point having scaled UTM coordinates of easting 584,828 metres and northing 5,309,902 metres; Then running in a southwesterly direction for a distance of 497 metres, more or less, to a point having scaled UTM coordinates of easting 584,467 metres and northing 5,309,560 metres;

Notice of Wellhead Protected Water Supply Area of the Town of St.

Alban's, Wells Number 1, 2, 3, 4, 5 & 6, WS-G-0678 74/11 The Newfoundland and Labrador Gazette August 26, 2011 413 Then running in a southwesterly direction for a distance of 800 metres, more or less, to a point having scaled UTM coordinates of easting 584,088 metres and northing 5,308,856 metres; Then running in a southerly direction for a distance of 511 metres, more or less, to a point having scaled UTM coordinates of easting 584,218 metres and northing 5,308,362 metres; Then running in a southeasterly direction for a distance of 193 metres, more or less, to a point having scaled UTM coordinates of easting 584,395 metres and northing 5,308,284 metres; Then running in a southwesterly direction for a distance of 283 metres, more or less, to a point having scaled UTM coordinates of easting 584,208 metres and northing 5,308,071 metres; Then running in a southeasterly direction for a distance of 412 metres, more or less, to a point having scaled UTM coordinates of easting 584,563 metres and northing 5,307,862 metres; Then running in a southeasterly direction for a distance of 288 metres, more or less, to a point having scaled UTM coordinates of easting 584,674 metres and northing 5,307,596 metres; Then running in a easterly direction for a distance of 364 metres, more or less, to a point having scaled UTM coordinates of easting 585,012 metres and northing 5,307,462 metres; Then running in a southerly direction for a distance of 863 metres, more or less, to a point having scaled UTM coordinates of easting 584,906 metres and northing 5,306,606 metres; Then running in a southerly direction for a distance of 685 metres, more or less, to a point having scaled UTM coordinates of easting 584,841 metres and northing 5,305,924 metres; Then running in a easterly direction for a distance of 496 metres, more or less, to a point having scaled UTM coordinates of easting 585,337 metres and northing 5,305,915 metres; Then running in a southeasterly direction for a distance of 667 metres, more or less, to a point having scaled UTM coordinates of easting 585,713 metres and northing 5,305,364 metres;

Notice of Wellhead Protected Water Supply Area of the Town of St.

Alban's, Wells Number 1, 2, 3, 4, 5 & 6, WS-G-0678 74/11 The Newfoundland and Labrador Gazette August 26, 2011 414 Then running in a southerly direction for a distance of 410 metres, more or less, to a point having scaled UTM coordinates of easting 585,577 metres and northing 5,304,977 metres; Then running in a easterly direction for a distance of 475 metres, more or less, to a point having scaled UTM coordinates of easting 586,018 metres and northing 5,304,801 metres; Then running in a southerly direction for a distance of 277 metres, more or less, to a point having scaled UTM coordinates of easting 586,101 metres and northing 5,304,537 metres; Then running in a southeasterly direction for a distance of 469 metres, more or less, to the point of commencement.

All coordinates refer to Zone 21N of the NAD 83 Universal Transverse Mercator Projection. ©William E. Parsons, Queen's Printer

THE NEWFOUNDLAND AND LABRADOR GAZETTE August 26, 2011 415 Index

PART I Change of Name Act, 2009 – Notice ............................................................................................. .............................................. 281 Mineral Act – Notice ....................................................................................................................... ............................................ 277 Trustee Act – Notices ...................................................................................................................... ............................................ 279 Urban and Rural Act, 2000 – Notices ........................................................................................... ............................................... 279

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. Revenue Administration Act Revenue Administration NLR 73/11 R&S Aug 26/11 p. 365 Regulations CNLR 1120/96, (In force September 1, 2011) CNLR 1119/96, CNLR 1142/96, CNLR 1121/96, CNLR 1122/96, NLR 19/03, CNLR 1155/96, NLR 97/10, CNLR 1135/96, CNLR 1136/96 Water Resources Act Notice of Wellhead NLR 74/11 New Aug 26/11 p. 409 Protected Water Supply Area of the Town of St. Alban’s, Wells Number 1, 2, 3, 4, 5 & 6, WS-G-0678

THE NEWFOUNDLAND AND LABRADOR GAZETTE August 26, 2011 416 The Newfoundland and Labrador Gazette is published from the office of William E. Parsons, 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, sepa rate from covering letter. Number of inser tions required must be stated and the name s 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 upon 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., should be made pa yable to THE NEWFOUNDLAND EXCHEQUER ACCOUNT and all correspondence should be addressed to: Office of the Queen’s Printer, P. O. B ox 8700, Ground Floor, East Block, Confederation Building, St. John’s, NL A1B 4J6. Telephone (709) 729-3649.

Fax: (709) 729-1900. Web Site: http://www.gs.gov.nl.ca/printer/index.html Place your 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 email: queensprinter@gov.nl.ca 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 2011-08-26
Type	gazette
Volume / chapter	printer gazette weekly issues 2011 nlg110826
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	efe5b59721a982bcf1d8d67262194acdb0739d96

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