Newfoundland and Labrador Gazette, Part I — 28 December 2018, Vol. 93, No. 52 — Lands Act Notice

NLG 2018-12-28

Newfoundland and Labrador — Gazette

Vol. 93 ST. JOHN’S, FRIDAY , DECEMBER 28, 2018 No. 52 THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART I PUBLISHED BY AUTHORITY 407 LANDS ACT Notice of Intent,

Section 7 Lands Act, SNL 1991 c36 as amended NOTICE IS HEREBY given that an application has been made to the Department of Fisheries and Land Resources, Agriculture and Lands Branch, to acquire title, pursuant to

section 7(2)(

d) of the said Act, to that piece of Crown lands situated within 15 metres of the waters of King’s Point for the purpose of wharf. The application may intrude on the 15 metre shoreline of the above mentioned water body(

s) in various locations. For a detailed map, please see the website below: http://www.ma.gov.nl.ca/lands/sec7notifications.html Please note: It may take up to 5 days from the date of appli- cation for details to appear on the website.

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

Box 2222, Gander, NL, A1V 2N9 Email: centrallandsoffice@gov.nl.ca • Western Regional Lands Office, P.O. Box 2006, Sir Richard Squires Building, Corner Brook, NL, A2H 6J8 Email: westernregionlands@gov.nl.ca • Labrador Regional Lands Office, P.O. Box 3014, Station “B”, Happy Valley-Goose Bay, NL, A0P 1E0 Email: labra- dorlandsoffice@gov.nl.ca (DISCLAIMER: The Newfoundland and Labrador Gazette publishes a NOTICE OF INTENT received from the Applicant and takes no responsibility for errors or omissions in the property being more particularly described.) Dec 28 Notice of Intent,

Section 7 Lands Act, SNL 1991 c36 as amended NOTICE IS HEREBY given that an application has been made to the Department of Fisheries and Land Resources, Agriculture and Lands Branch, to acquire title, pursuant to

section 7(2)(

d) of the said Act, to that piece of Crown lands situated within 15 metres of the waters of the municipality of Trinity Bay North for the purpose of walking trail. The application may intrude on the 15 metre shoreline of the above mentioned water body(

s) in various locations. For a detailed map, please see the website below: Attached is a list of publication dates for the Year 2019.

THE NEWFOUNDLAND AND LABRADOR GAZETTE December 28, 2018 408 http://www.ma.gov.nl.ca/lands/sec7notifications.html Please note: It may take up to 5 days from the date of appli- cation for details to appear on the website.

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

Box 2222, Gander, NL, A1V 2N9 Email: centrallandsoffice@gov.nl.ca • Western Regional Lands Office, P.O. Box 2006, Sir Richard Squires Building, Corner Brook, NL, A2H 6J8 Email: westernregionlands@gov.nl.ca • Labrador Regional Lands Office, P.O. Box 3014, Station “B”, Happy Valley-Goose Bay, NL, A0P 1E0 Email: labra - dorlandsoffice@gov.nl.ca (DISCLAIMER: The Newfoundland and Labrador Gazette publishes a NOTICE OF INTENT received from the Applicant and takes no responsibility for errors or omissions in the property being more particularly described.) Dec 28

Vol. 93 ST. JOHN’S, FRIDAY , DECEMBER 28, 2018 No. 52 THE NEWFOUNDLAND AND LABRADOR GAZETTE

PART II SUBORDINATE LEGISLATION FILED UNDER THE STATUTES AND SUBORDINATE LEGISLATION ACT NEWFOUNDLAND AND LABRADOR REGULATIONS NLR 122/18 NLR 123/18 NLR 124/18 NLR 125/18 NLR 126/18 NLR 127/18 NLR 128/18

1271 The Newfoundland and Labrador Gazette December 28, 2018 NEWFOUNDLAND AND LABRADOR REGULATION122/18 Low Income Tax Reduction Regulations for the 2016, 2017 and 2018 Taxation Years under the Income Tax Act, 2000 (O.C. 2018-277) (Filed December 27, 2018) Under the authority of

section s 21.1 and 68 of the Income Tax Act, 2000, the Lieutenant -Governor in Council makes the following regulations. Dated at St. John’s, December 27, 2018. Ann Marie Hann Clerk of the Executive Council REGULATIONS Analysis 1.

Short title 2. Definition 3. Low income tax reduction amounts 4. Repeal 5. Commencement 1. These regulations may be cited as the Low Income Tax Reduc- tion Regulations for the 2016, 2017 and 2018 Taxation Years. 2. In these regulations, "Act" means the Income Tax Act, 2000.

Short title Definition

1272 The Newfoundland and Labrador Gazette December 28, 2018 Low Income Tax Reduction Regulations for the 2016, 2017 and 2018 Taxation Years 122/18 3. For the purpose of the Act, (

a) for the 2016 taxation year (

i) the amount referred to in paragraph 21.1(2.1)(

a) is $746, and (ii) the amount referred to in paragraph 21.1(2.1)(

b) is $415; (

b) for the 2017 taxation year (

i) the amount referred to in paragraph 21.1(2.1)(

a) is $812, and (ii) the amount referred to in paragraph 21.1(2.1)(

b) is $452; and (

c) for the 2018 taxation year (

i) the amount referred to in paragraph 21.1(2.1)(

a) is $835, and (ii) the amount refer red to in paragraph 21.1(2.1)(

b) is $465. 4. The Low Income Tax Reduction Regulations for the 2015 Taxation Year , Newfoundland and Labrador Regulation 11/16 is repealed. 5.

(1) These regulations, except for paragraphs 3(

b) and (c) , are considered to have come into force on January 1, 2016.

(2) Paragraph 3(

b) is considered to have come into force on January 1, 2017.

(3) Paragraph 3(

c) is considered to have come into force on January 1, 2018. ©Queen's Printer Low income tax reduction amounts Repeal Commencement

1273 The Newfoundland and Labrador Gazette December 28, 2018 NEWFOUNDLAND AND LABRADOR REGULATION 123/18 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Burin Order under the Municipalities Act, 1999 (Filed December 27, 2018) Under the authority of

section 9 of the Municipalities Act, 1999, I make the following Order. Dated at St. John’s, December 20, 2018. Graham Letto Minister of Municipal Affairs and Environment ORDER Analysis 1.

Short title 2. Feasibility report 3. Appointment 4. Preparation of report 1. This Order may be cited as the Feasibility Report Respecting the Alteration of the Boundaries of the Town of Burin Order. 2. A feasibility report shall be prepared to consider the alteration of the boundaries of the Town of Burin. 3. LW Consulting is appointed to prepare the feasibility report.

Short title Feasibility report Appointment Preparation of report

1274 The Newfoundland and Labrador Gazette December 28, 2018 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Burin Order 123/18 4. The feasibility report shall be prepared in accordance with the provisions of the Municipalities Act, 1999. ©Queen's Printer

1275 The Newfoundland and Labrador Gazette December 28, 2018 NEWFOUNDLAND AND LABRADOR REGULATION 124/18 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Burlington Order under the Municipalities Act, 1999 (Filed December 27, 2018) Under the authority of

section 9 of the Municipalities Act, 1999, I make the following Order. Dated at St. John’s, December 20, 2018. Graham Letto Minister of Municipal Affairs and Environment ORDER Analysis 1.

Short title 2. Feasibility report 3. Appointment 4. Preparation of report 1. This Order may be cited as the Feasibility Report Respecting the Alteration of the Boundaries of the Town of Burlington Order. 2. A feasibility report shall be prepared to consider the alteration of the boundaries of the Town of Burlington. 3. LW Consulting is appointed to prepare the feasibility report.

Short title Feasibility report Appointment Preparation of report

1276 The Newfoundland and Labrador Gazette December 28, 2018 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Burlington Order 124/18 4. The feasibility report shall be prepared in accordance with the provisions of the Municipalities Act, 1999. ©Queen's Printer

1277 The Newfoundland and Labrador Gazette December 28, 2018 NEWFOUNDLAND AND LABRADOR REGULATION 125/18 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Colinet Order under the Municipalities Act, 1999 (Filed December 27, 2018) Under the authority of

section 9 of the Municipalities Act, 1999, I make the following Order. Dated at St. John’s, December 20, 2018. Graham Letto Minister of Municipal Affairs and Environment ORDER Analysis 1.

Short title 2. Feasibility report 3. Appointment 4. Preparation of report 1. This Order may be cited as the Feasibility Report Respecting the Alteration of the Boundaries of the Town of Colinet Order. 2. A feasibility report shall be prepared to consider the alteration of the boundaries of the Town of Colinet. 3. LW Consulting is appointed to prepare the feasibility report.

Short title Feasibility report Appointment Preparation of report

1278 The Newfoundland and Labrador Gazette December 28, 2018 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Colinet Order 125/18 4. The feasibility report shall be prepared in accordance with the provisions of the Municipalities Act, 1999. ©Queen's Printer

1279 The Newfoundland and Labrador Gazette December 28, 2018 NEWFOUNDLAND AND LABRADOR REGULATION 126/18 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Sunnyside Order under the Municipalities Act, 1999 (Filed December 27, 2018) Under the authority of

section 9 of the Municipalities Act, 1999, I make the following Order. Dated at St. John’s, December 20, 2018. Graham Letto Minister of Municipal Affairs and Environment ORDER Analysis 1.

Short title 2. Feasibility report 3. Appointment 4. Preparation of report 1. This Order may be cited as the Feasibility Report Respecting the Alteration of the Boundaries of the Town of Sunnyside Order. 2. A feasibility report shall be prepared to consider the alteration of the boundaries of the Town of Sunnyside. 3. LW Consulting is appointed to prepare the feasibility report.

Short title Feasibility report Appointment Preparation of report

1280 The Newfoundland and Labrador Gazette December 28, 2018 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Sunnyside Order 126/18 4. The feasibility report shall be prepared in accordance with the provisions of the Municipalities Act, 1999. ©Queen's Printer

1281 The Newfoundland and Labrador Gazette December 28, 2018 NEWFOUNDLAND AND LABRADOR REGULATION 127/18 Meeting of the Householders of the Local Service District of Burnt Cove – St. Michael's – Bauline South Order No. 2 under the Local Service District Regulations and the Municipalities Act, 1999 (Filed December 27, 2018) Under the authority of

section 40 of the Local Service District Regulations and the Municipalities Act, 1999 , I make the following Order. Dated at St. John’s, December 27, 2018. Graham Letto Minister of Municipal Affairs and Environment ORDER Analysis 1.

Short title 2. Meeting Ordered 3. Appointment 1. This Order may be cited as the Meeting of the Householders of the Local Service District of Burnt Cove – St. Michael's – Bauline South Order No. 2. 2. It is ordered that a meeting of the householders of the Local Service District of Burnt Cove – St. Michael's – Bauline South be held

Short title Meeting Ordered

1282 The Newfoundland and Labrador Gazette December 28, 2018 Meeting of the Householders of the Local Service District of Burnt Cove – St. Michael's – Bauline South Order No. 2 127/18 on January 16, 2019 for the purpose of electing a new Local Service District Committee. 3. Mr. David Clarke, Muni cipal Affairs Analyst, is appointed to conduct the meeting and election of committee members. ©Queen's Printer Appointment

1283 The Newfoundland and Labrador Gazette December 28, 2018 NEWFOUNDLAND AND LABRADOR REGULATION 128/18 Revenue Administration Regulations (Amendment) under the Revenue Administration Act (O.C. 2018-276) (Filed December 27, 2018) Under the authority of

section s 107, 108, 108.1 and 108.2 of the Revenue Administra tion Act, the Lieutenant -Governor in Cou ncil makes the following regulations. Dated at St. John’s, December 27, 2018. Ann Marie Hann Clerk of the Executive Council REGULATIONS Analysis 1. S.2 Amdt.

Interpretation 2. S.5.01 Added Tax to be paid over - carbon tax 3. S.7 R&S Statements to be filed 4. S.12 Amdt. Refunds 5. S.13 R&S Interport refund 6. S.14 Amdt. Refund to group tour opera- tor 7. S.16 Amdt. Gasoline tax exemptions 8. Ss.16.1 & 16.2 Added 16.1 Carbon tax exemptions 16.2 Industrial facility exemption 9. S.17 Amdt. Refunds Tax-exempt diesel grade gasoline 10. S.17.1 Added Tax-exempt light fuel oil 11. S.18 R&S Other grades of gasoline

1284 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 12. S.18.1 Added Other grades of carbon product 13. S.19 R&S Tax-exempt uses - gasoline 14. S.19.1 Added Tax-exempt uses - carbon product 15. S.23 Amdt. Rebate of tax 16. S.30 Amdt. Deductions permitted 17. Ss. 35 & 36 R&S 35. Price to be posted 36. Duties of retail licensee 18. S.38 Amdt. Marked gasoline 19. Ss. 53.1 & 53.2 Added 53.1 Excess losses 53.2 Samples 20. Parts VI.1 and VI.2 Added

PART VI.1 CARBON TAX 53.3 Tax-exemption permit - light fuel oil 53.4 Tax-exemption permit - industrial facility 53.5 Expiry of permits 53.6 Renewal of permits 53.7 Permit return required 53.8 Replacement permits 53.9 Cancellation or sus- pension of permits 53.10 Deductions permitted 53.11 Statement of com- pleted transactions 53.12 Notice re required statement 53.13 Statement of impor- tation particulars 53.14 Surety bond 53.15 Carbon product treat- ment prohibited 53.16 Excess losses

PART VI.2 LICENCE RE: GASOLINE AND CARBON PRODUCTS 53.17 Retail licensee 53.18 Wholesaler licence 53.19 Price to be posted 21. Commencement 1.

(1) Section 2 of the Revenue Administration Regulations is amended by adding immediately after paragraph (

t) the following: (t.1) "industrial facility" has the same meaning as in the Man- agement of Greenhouse Gas Act;

(2) Section 2 of the regulations is amended by adding imm e- diately after paragraph (ll) the following: (ll.1) "production facility" includes equipment for the produ ction of petroleum located at a production site, including separ a- tion, treating and processing facilities, equipment and facili- ties used in support of production operations, landing areas, heliports, storage areas or tanks and dependent personnel a c- commodations, but does not include any associated platform, artificial island , subsea production system, drilling equi p- ment or diving system; NLR 73/11 as amended

1285 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 2. The regulations are amended by adding immedi ately after

section 5 the following: 5.01

(1) A retailer or other person who collects the tax on a carbon product which was acquired by him or her from a collector shall , on or before the fifteenth day of the calendar month immediately follo wing that in which the tax was collectable or payable, pay it over to the co l- lector from whom he or she acquired the carbo n product to be forward- ed by the collector to the minister.

(2) A retailer or other person who collects the tax on a carbon product 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 collec table or payable, pay it over to the minister.

(3) A person referred to in

section 72.2 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 b e- came collectable or payable, pay the tax over to the minister.

Section 7 of the regulations is repealed and the following substituted: 7.

(1) A licensee shall , not later than the twentieth day of each month, file with the minister statements in the form prescribed by the minister showing the number of litres of marked diesel oil or tax- exempt light fuel oil and all other marked gasoline or tax-exempt car- bon product sold by the licensee or on his or her behalf during the pre- ceding month and also showing the names, addresses and permit nu m- bers 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 or a tax-exempt carbon product, 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 or a tax-exempt carbon product, issue an invoice showing the name and address of the licensee, the date of sale, the name and address of the purchaser t ogether with his or her permit number and the type, quantity and price of the gasoline or carbon product sold. Tax to be paid over - carbon tax Statements to be filed

1286 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18

(4) A licensee shall not sell tax-exempt gasoline or a tax-exempt carbon product 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 e xempted under

section 16 or a carbon product exempted under

section 16.1.

(6) Where an agent purchases tax -exempt gasoline or a tax - exempt carbon product on behalf of a permit holder the i nvoice is to be made out in the name of the holder and signed on be half of the holder by his or her agent. 4. Subsection 12(2) of the regulations is repealed and the fo l- lowing substituted:

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

Section 13 of the regulations is repealed and the following substituted: 13.

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

b) or subse c- tion 72.1(1) of the Act may apply to the m inister for a refund of tax paid on the quantity of gasoline or a carbon product consumed travel- ling 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 and between a port outside the province and another port outside the prov- ince.

(2) Upon being satisfied that the tax has been paid for gasoline or a carbon product consumed as described in subsection (1), the minis- ter shall refund the amount of tax referred to in subsection (1).

(3) Notwithstanding subsection (1), where at the time gasoline or a carbon product is sold for consumption as described in that subse c- tion, the minis ter is satisfied that the total quantity of gasoline or the carbon product b eing sold would qualify for refund under subsection (1), he or she may authorize the sale to be made exempt from tax. Interport refund

1287 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 6. Subsection 14(1) of the regulations is repealed and the f ol- lowing substituted: 14.

(1) A group tour operator who operates a packaged tour in the province and who either himself or herself or through his or her agent has paid the tax on gasoline or a carbon product used in a motor bus or motor vessel engaged by him or her for use in providing pac kaged tours may apply for a refund of the tax on the gasoline or carbon product used to provide the tour. 7. Subsection 16(1) of the regulations is repealed and the fo l- lowing substituted: 16.

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

section 51 of 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 prov ince; and (

d) furnace fuel, stove oil, kerosene, propane, butane or naphtha grades of gasoline used for a purpose other than the gener a- tion of power in an internal combustion engine. 8. The regulations are amended by adding immediately after

section 16 the following: 16.1

(1) A carbon product consumed or used in the following ci r- cumstances is exempt from the tax imposed under subsection 72.1(1) of the Act: (

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

b) a carbon product delivered for consumption or use in an air- craft; Refund to group tour operator Gasoline tax ex- emptions Carbon tax exemp- tions

1288 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 (

c) a carbon product purchased in bulk and exported from the province; (

d) light fuel oil, kerosene, propane, b utane or naphtha grades or types of carbon product used for a purpose other than the generation of power in an internal combustion engine; and (

e) a carbon product acquired at a retail sale in the pro vince and used in the operation of an interjurisdictional carrier.

(2) A carbon product that is pre -packaged in a factory sealed container of 10 litres or less is e xempt from the tax imposed under sub-

section 72.1(1) of the Act.

(3) A carbon product vented from a production facility is ex- empt from the tax imposed under subsection 72.1(1) of the Act.

(4) An Indian who is otherwise eligible for tax exemptions u n- der

section 87 of the Indian Act (Canada) is exempt from paying the tax imposed under subsection 72.1(1) of the Act.

(5) The exemption under subsection ( 4) is only effective if the carbon product is purchased at an approved retail business.

(6) The minister may designate a business as an ap proved retail business for the purpose of subsection ( 5) and that business shall e nter into an agreement with the minister setting out the requirements to be complied with for the purposes of the designation.

(7) The minister has the authority to revoke a designation grant- ed under subsection ( 6) if the agreement is not co mplied with or for another reason.

(8) For the purpose of this section, "Indian" means an Indian as defined in the Indian Act (Canada). 16.2 A carbon product used in a source category prescribed in par a- graphs 5(1)(a), (c), (

d) and (

e) of the Management of Greenhouse Gas Reporting Regulations by an industrial facility that, at the time of the purchase of the carbon product, has a greenhouse gas reduction target under

section 5 of the Management of Greenhouse Gas Act is exempt from paying the tax imposed under subsection 72.1(1) of the Act. Industrial facility exemption

1289 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 9. Subsection 17(2) of the regulations is repealed and the fo l- lowing substituted:

(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 pu r- chase other diesel grade gasoline, that person is eligible for a r ebate of the tax paid under

section 51 of the Act in respe ct of that diesel grade gasoline. 10. The regulations are amended by adding immediately after

section 17 the following: 17.1

(1) A person holding a permit to purchase tax- exempt light fuel oil may purchase that light fuel oil where it is co nsumed for a purpose specified in paragraph 19.1(a).

(2) Where tax-exempt light fuel oil is not available to a pe rson under subsection (1) and he or she has been authorized by the mi nister to purchase an other grade of light fuel oil, that person is eligible for a rebate of the tax paid under subsection 72.1(1) of the Act in respect of that light fuel oil.

Section 18 of the regulations is repealed and the following substituted: 18.

(1) A person consuming gas oline, other than diesel grade gas o- line, for a purpose specified in

section 19 is eligible for a rebate of tax paid under

section 51 of the Act.

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

section 19 is eligible for a rebate of the ta x paid under

section 51 of the Act. 12. The regulations are amended by adding immediately after

section 18 the following: 18.1

(1) A person consuming (

a) a carbon product , other than light fuel oil, for a purpose specified in

section 19.1; or (

b) light fuel oil for a purpose specified in paragraphs 19.1(

b) to (f), Tax-exempt light fuel oil Other grades of gasoline Other grades of carbon product

1290 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 is eligible for a rebate of tax paid under subsection 72.1(1) of the Act.

(2) A council that consumes a carbon product for a purpose specified in

section 19.1 is eligible for a rebate of the tax paid under subsection 72.1(1) of the Act.

Section 19 of the regulations is repealed and the following substituted: 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 pu r- poses when used in equipment designed for farming other than gasoline used in trucks, automobiles, snowmobiles o r 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 e nviron- 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 plant for the curing, processing or preparation of fish or fishery products other than gasoline used in trucks, automobiles, snowmobiles or all terrain veh i- 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 the fisher's limited species l i- cence, Tax-exempt uses - gasoline

1291 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 (ii) when used for commercial transportation of fish or fis h- 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 trade and proceeding to a port outside the province; (

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

i) gasoline used by manufacturers in fixed or stationary man u- 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 gas o- 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 th an aircraft and equipment required to be licensed under the Highway Traf fic Act before the commencement of commercial production; (

m) gasoline consumed in mining equipment before the co m- mencement of commercial production in an area contained within a mining lease;

1292 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 (

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 r e- lation to activities approved under a development plan o c- curring under a petroleum lease; (

o) gasoline used by manufacturers as a raw material in man u- 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 pa y- ing passengers. 14. The regulations are amended by adding immediately after

section 19 the following: 19.1 A carbon product consumed for the following pu rposes may qualify for an exemption from tax under

section 16.1 or a rebate of tax under

section 17.1 or 18.1: (

a) a carbon product used for any of the purposes prescribed in paragraphs 19 (

a) to (p); (

b) a carbon product used when conducting siliviculture activi- ties prescribed under a sustainable forest management plan as defined by the Forestry Act when used in equipment used for silviculture treatments other than carbon produ cts used in trucks, automobiles, snowmobiles or all- terrain vehicles, whether or not licensed under the Highway Traffic Act; (

c) a carbon product used in offshore petroleum exploration; (

d) a carbon product designated as ships' stores under the Ships' Stores Regulations (Canada) for use on board a co nveyance of a class prescribed under those regulations; and (

e) a carbon product (

i) used Tax-exempt uses – carbon product

1293 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 (

A) as a raw material in an industrial process that pr o- duces another carbon product or another su bstance, material or thing, (

B) as a solvent or diluent in the production or trans port of crude bitumen or another substance, material or thing, or (

C) in a circumstance prescribed under the Gree nhouse Gas Pollution Pricing Act (Canada), and (ii) not put into a carbon product system that produces heat or energy and is not burned or flared. 15. Subsections 23(1) and (2) of the regulations are repealed and the following substituted: 23.

(1) A person eligible for a rebate of tax paid on gasoline or a carbon product paid under the Act may apply for a rebate by fi ling with the minister within 3 years from the date of payment a tax r ebate form verifying purchase and consumption together with other inform ation that the minister may require.

(2) Where gaso line or a carbon product is consumed in equi p- ment used for both a tax-exempt purpose and other purposes, the rebate shall apply only to gasoline or a carbon product consumed for the tax- exempt purpose and where ne cessary, an applicant for rebate shall pro - rate the total tax paid by the number of hours used or quantity con- sumed by the equipment for each purpose. 16. Subsection 30(1) of the regulations is repealed and the fo l- lowing substituted: 30.

(1) In determining the quantity of gasoline in r espect of which the tax imposed by

section 51 of 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 th e province who is a collector where the col- lector making the deduction has been advised by the minister that the wholesaler is a collector; Rebate of tax Deductions permit- ted

1294 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 (

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

c) known losses through spillage and temperature variations. 17. Sections 35 and 36 of the regulations are repealed. 18. Subsection 38(1) of the regulations is repealed and the fo l- lowing substituted: 38.

(1) Gasoline which has been exempted from the tax imposed under the Act, unless ot herwise authorized by the mi nister, or which is taxed under subsection 51(

b) of the Act shall be marked by the collec- tor by mixing dye with gasoline in the ratio of which 14 litres of dye bears to 1,000,000 litres of gasoline. 19. The regulations are am ended by adding immediately after

section 53 the following: 53.1

(1) For the purpose of subsection 30(1) of the Act, the pr e- scribed threshold for an unverifiable loss is (

a) for gasoline, other than any of the products commonly known as je t fuel, diesel fuel, fuel oil, coal oil or kerosene, 0.25% for each type of gasoline; and (

b) for all other gasoline, 0.125%.

(2) For the purpose of paragraph 30(2)(

b) of the Act, a person has excess unverifiable losses to the extent that the person's un verifia- ble losses of gasoline for a period of 36 continuous months exceeds the amount equal to (a) 0.25% for each type or grade of gasoline referred to in pa ra- graph (1)(a); or (b) 0.125% for each type or grade of gasoline as referred to in paragraph (1)(

b) of the person's available inventory of gasoline for that period. 53.2 For the purpose of paragraph 40(1)(

b) of the Act, an inspector may take a sample of gasoline not exceeding a total volume of one litre per tank. Marked gasoline Excess losses Samples

1295 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 20. The regulations are a mended by adding immediately after

section 53.2 the following:

PART VI.1 CARBON TAX 53.3 A permit issued under

section 24, before or after the coming into force of this section, shall allow the permit holder to purchase tax- exempt light fuel oil. 53.4

(1) Where t he minister is satisfied that an industrial facility is entitled to purchase a tax -exempt carbon product, the minister may issue a permit to the industrial facility i n the form prescribed by the minister authorizing the industrial facility to purchase the tax-exempt carbon products specified on the permit.

(2) A permit issued under this

section may not be transferred by the holder to another person. 53.5

(1) A permit issued under

section 53.4 shall expire on the date specified on the permit unless renewed under

section 53.6

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

section 53.4 by publishi ng a notice of the new expiry date in the Gazette. 53.6.

(1) The minister may renew a permit issued under

section 53.4 where he or she is satisfied that the industrial facility is entitled to pu r- chase a tax-exempt carbon product.

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

section 53.5 the minister may r enew the permit when it is issued.

(3) Notwithstanding subsection (1) or (2), a permit shall not be renewed where the industrial facility owes an outstanding tax balance. 53.7 Where an industrial facility in respect of whom a permit has been issued under

section 53.4 ceases to qualify for the purchase of a tax-exempt carbon product, the industrial facility shall return the permit to the minister for cancellation within 15 days from the date the indus- trial facility ceases to qualify. Tax-exemption permit – light fuel oil Tax-exemption permit – industrial facility Expiry of permits Renewal of permits Permit return re- quired

1296 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 53.8

(1) Where a permit to purchase a tax-exempt carbon product is lost or destroyed, the industrial fa cility shall immediately notify the minister and the minister shall issue a new permit to the industrial facil- ity.

(2) Where a permit is defaced, it shall be immed iately returned and a new permit issued in replacement. 53.9

(1) The minister may cancel or suspend the permit of an indus- trial facility where the industrial facility (

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

b) lends its permit to a person for the purpose of obtai ning a tax-exempt carbon product for consumption by that person.

(2) During the period of suspension, a permit holder shall not purchase or use a tax -exempt carbon product and any tax- exempt car- bon product in its possession shall be taken possessi on of or sealed on the premises of the permit holder. 53.10

(1) In determining the quantity of a carbon product in respect of which the tax imposed by subsection 72.1(1) of the Act shall be co l- lected, a collector is authorized to make deductions in his or her month- ly statement in respect of (

a) a carbon product purchased by, loaned to or exchanged with a wholesaler in the province who is a collector where the collector making the deduction has been advised by the mi n- ister that the wholesaler is a collector; (

b) a tax-exempt carbon product sold during the month; and (

c) known losses through spillage and temperature variations.

(2) A collector shall submit with his or her monthly statemen t documentation which is satisfactory to the minister respecting the loss- es referred to in paragraph (1)(c). 53.11 A person who sells a carbon product shall where requested by the mi nister to do so furnish to the minister in writing a statement showing the qua ntity of a carbon product sold and the names and ad- Replacement per- mits Cancellation or suspension of permits Deductions permit- ted Statement of com- pleted transactions

1297 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 dresses of the persons to whom the carbon product was sold during the period prescribed in the request of the minister. 53.12 The minister may by notice in writing either ma iled to or served on a person require that person to furnish a statement showing the quantity of a carbon product purchased by that person during the period of time prescribed in the notice and the names and addresses of the persons from whom the carbon product was purchased. 53.13 A person who imports a carbon product into the pro vince whether from within or outside of Canada shall not later than the twe n- tieth day of the month following the date of importation furnis h to the minister a statement giving particulars of the quantity of the carbon product imported and the names and addresses of the persons from whom the carbon product was purchased and the date of each pu rchase together with a remittance for the amount of the tax payable in respect of the carbon product. 53.14

(1) The minister may require a collector or other person to post a bond by way of cash or other security satisfactory to the minister in an amount that may be determined by the ministe r, 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 am ount posted shall not be less than $1,000. 53.15 A person shall not treat a carbon product by the add ition of a substance compound or preparation or submit it to a mechanical, chem- ical or other process or in another m anner so as to give it the a ppear- ance of marked gasoline. 53.16

(1) For the purpose of subsection 30(1) of the Act, the pr e- scribed threshold for an unverifiable loss is (a) 0.25% for gasoline; and (b) 0.125% for light fuel oil.

(2) For the purpose of paragraph 30(2)(

b) of the Act, a pe rson has excess unverifiable losses to the extent that the person's unverif ia- ble losses of Notice re required statement Statement of impor- tation particulars Surety bond Carbon product treatment prohibited Excess losses

1298 The Newfoundland and Labrador Gazette December 28, 2018 Revenue Administration Regulations (Amendment) 128/18 (

a) gasoline for a period of 36 continuous months e xceeds the amount equal to 0.25% of the person's available inv entory of gasoline for that period; or (

b) light fuel oil for a period of 36 continuous months e xceeds the amount equal to 0.125% of the person's available inve n- tory of light fuel oil for that period.

PART VI.2 LICENCE RE: GASOLINE AND CARBON PRODUCTS 53.17 The holder of a retailer licence issued under

Part III.2 of the Act shall keep (

a) all records of gasoline and carbon product purchases, sales and deliveries; (

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

c) a weekly physical inventory of all gasoline and carbon prod- ucts. 53.18 The holder of a wholesaler licence issued under

Part III.2 of the Act shall disclose separately the tax relating to gasoline and the tax relating to a carbon product on each sales invoice issued. 53.19 A licensee operating a gas tank shall keep posted at the tank the price of gasoline and a carbon product offered for sale. 21. These regulations come into force on January 1, 2019. ©Queen's Printer Retail licensee Wholesaler licence Price to be posted Commencement

THE NEWFOUNDLAND AND LABRADOR GAZETTE December 28, 2018 Index Index

PART I Lands Act — Notices .....................................................................................................................................................................407

PART II CONTINUING INDEX OF SUBORDINATE LEGISLATION Title of Act and Subordinate Legislation made thereunder CNLR or NL Reg. Amendment NL Gazette Date & Page No.

Income Tax Act, 2000 Low Income Tax Reduction Regulations for the 2016, 2017 and 2018 Taxation Years NLR 122/18 R&S NLR 11/16 Dec 28/18 p. 1271 Municipalities Act, 1999 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Burin Order NLR 123/18 New Dec 28/18 p. 1273 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Burlington Order NLR 124/18 New Dec 28/18 p. 1275 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Colinet Order NLR 125/18 New Dec 28/18 p. 1277 Feasibility Report Respecting the Alteration of the Boundaries of the Town of Sunnyside Order NLR 126/18 New Dec 28/18 p. 1279 Local Service District Regulations and Municipalities Act, 1999 Meeting of the Householders of the Local Service District of Burnt Cove-St.

Michael’s- Bauline South Order No.2 NLR 127/18 New Dec 28/18 p. 1281 Revenue Administration Act Revenue Administration Regulations (Amendment) [In force January 1, 2019] NLR 128/18 Amends NLR 73/11 S.2 Amdt. S.5.01 Added S.7 R&S S.12 Amdt. S.13 R&S S.14 Amdt. S.16 Amdt. Ss. 16.1 & 16.2 Added S.17 Amdt. S.17.1 Added S.18 R&S S.18.1 Added S.19 R&S S.19.1 Added S.23 Amdt. S.30 Amdt. Ss. 35 & 36 R&S S.38 Amdt. Ss. 53.1 & 53.2 Added Parts VI.1 & VI.2 Added Dec 28/18 p. 1283

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Document details

Collection	Newfoundland and Labrador — Gazette
Citation	NLG 2018-12-28
Type	gazette
Volume / chapter	nlg181228
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	fdb0cd0d4e07fd2f05aa65279ed8e6d43fc81144

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