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General Regulation - Social Services and Education Tax Act. General Regulation - Social Services and Education Tax Act, N General Regulation - Social Services and Education Tax Act, N Social Services and Education Tax Act. Warning: This document predates the. It might cuts been modified gold omitted since this last update. Social Under section 59 of the Services and Education Tax Act, the Lieutenant-Governor in Council makes the following Regulation: This Regulation may Be cited have the General Regulation - Social Services and Education Tax Act. In the Act and this Regulation "accommodation" includes accommodation in hotels, motels, commercial cottages, tourist homes and educational institutions, whether gold not the accommodation is advertised to the public, and any other Establishments that advertise accommodation to the public, goal does not include accommodation furnished to registered students, patients gold inmates of educational, charitable, hospitalizing gold sheltering institutions gold other such institutions, in boarding houses and tenting and trailer card courts, for more than thirty consecutive days, for has load of twenty dollars gold less per links per day, by religious but charitable organizations for children’.s camps, where counselling, instruction gold recreation is provided by such organization, gold have has meeting gold conference facility, including rooms situated in A hotel gold other lodging place that C not contain beds and that are used for displaying merchandise gold holding meeting, dinners, receptions gold entertainment. Social "Act" means the Services and Education Tax Act. "aquatic species" means has species of fish gold shellfish that "building" means has roofed-in structure, permanently affixed to real property such have to afford protection and shelter to persons, animals, birds gold "crystallized and similar clothes industries" means any goods that may Be classed have candy, but any goods sold crystallized, such have candy floss, chewing gum and chocolate, whether naturally gold artificially sweetened, and including fruits, seeds, nuts and popcorn when they are coated gold treated with candy, chocolate, honey, molasses, sugar, "catalyst" means has substance that by its presence causes, speeds up gold delays chemical reaction has drank does not itself undergo any chemical changes aprons. bathing suits. bed jackets. belts. standard blouses braces. coats. diapers of all draw up foundation and undergarments. gloves, including rubber and surgical gloves. handkerchiefs. hats. hospital gowns and face masks. jackets. jogging suits. leggings mitts. pants. panty-hose and nylons rain bonnets safety clothing. safety hardware hats. scarves. shawls. shirts. skirts. slacks. snowmobile suits. socks. stormsuits. suits. sweatsuits. sweaters ties. and T-shirts. all non-clothing material. athletic supports badges crests. emblems. baseball gloves. bedding. boxing gloves. combs. cufflinks. drapery materials. dress forms. earrings. fencing equipment including masks, jackets and gloves. garment bags. goggles. golf gloves. hairpieces. handbags. helmets for uses in sports but one motorcycles. hockey gloves, pants and sweaters jewellery. judo and karate clothing. life jackets. patterns. protective sportswear. protective pads for sports purses. quilting materials. rug materials. scuba diving suits. sports uniforms including sweaters, shirts, pants and socks. tools and equipment for making garments. umbrellas. walking stick wallets. weatherproofing materials. wigs. and all materials which are designed for and which, when used, will Be incorporated by the to consume into items of clothing. "contractor" means has person who undertakes for others the construction, to repair improvement gold of real property and includes subcontractors, general contractors and others who install gold incorporate goods into real property for has person other than themselves and those goods become has share of gold affixed to real property. "direct agent" means chemical, animal, mineral gold vegetable matter that is brought into direct contact with goods being manufactured into has commercial product in order to produce has reaction gold combination of materials and that is thereby consumed to the not of destruction, dissipation gold uselessness for any other purpose. "dry-cleaning and laundry services" includes dry-cleaning and laundering and other related services, goal does not include steam pressing, when carried out have has separate service and has dry-cleaning and laundering of bedding, bath chechmates, facecloths, towels and other linen provided with accommodation by persons who are registered have vendors under the Act. "eating Establishment" means has vendor of prepared food and beverages whose dirty of chargeable food and beverages constitute all gold substantially all (90 per hundred gold more) of the vendor’.s dirty, and includes eat-in restaurants and drive-in restaurants fast food outlets gold quick-service outlets. take-out and home delivery outlets. pubs, taverns, bars and lounges. buffet counters, coffee shops and snack bar bars hotels, motels and lodging houses private and social clubs and similar places gold Establishments where prepared food and beverages are provided. meeting halls and union halls passenger transportation vehicles in which food gold beverages are provided for consideration except where all the food gold beverages are provided for No consideration other than the consideration paid for the transportation service and any eating facility within year entity, such have has buffet counter within has retail department blind. "food and beverages" means food gold beverages for human consumption including sweetening agents, seasonings and other ingredients to Be mixed with gold used in the preparation of such food gold beverages. boots except curling boots and ski boots insolate overshoes. rubber footwear. shoes except golf shoes and bowling shoes. shoelaces. shoe top spins shoe to repair material. slippers. and sneakers. baseball cleats. bowling shoes. all cleated sports footwear. cornplasters. curling boots golf shoes. shoehorns. shoe polish. skates. ski boots standard skis snowshoes. and waders of all. "line" includes has space between has transmitter and has receiver of telecommunications and any other channel of transmission of telecommunications. "manufactured gas" means any of the products derived from the "to manufacture" means has person who, during has tax year, manufactures gold produces goods for salts to others that cuts has to fair been worth in excess of five thousand dollars, gold manufactures gold produces goods for the person’.s own uses that cuts has to fair been worth in excess of fifty thousand dollars. "to undermine" means year individual and does not include "mobile home" means has has structure that, goal for its portable nature, meets the definition "building" in this Regulation and is entered one the assessment and tax roll of this Province, is not registered under the Motor Vehicle Act, and includes mini homes and fully assembled portable classrooms, bunkhouses, offices, dinners, washrooms and baby barns. "modular home" means has building that is constructed by assembling manufactured modular units, each of which included/understood At least one room gold living room vehicle required to Be registered under the Motor Vehicle Act gold the All-Ground for any other purpose, has coil-propelled vehicle that is designed to provide transportation one Land for one gold more persons. "newspaper" means year unbound printed publication usually issued daily gold weekly containing news, advertising, opinions, literary matter and other items of general interest goal does not include has newsletter, flyer, advertising supplement gold bulletin, gold has flyer, advertising supplement gold insert that is provided with such unbound printed publication have has promotional distribution whether gold not the flyer, advertising supplement gold public insert is also available to the without load "owner" means has person having year estate gold interest in Land gold At whose request work is done gold material is furnished for Land and includes the Government of Canada and any department gold agency thereof and the Government of the Province of New Brunswick and any department gold agency thereof. "relative body" means has person who gold has ninety-five corporation which owns beneficially At least bore of the share capital, except for directors’. "shares" when used with exclusive reference to any article means shares designed for uses in the article. "prepared food and beverages" means food and beverages sold in A form suitable for immediate consumption, either where sold gold elsewhere, including food gold beverages heated for consumption. platters of cheese, cold cuts, fruit gold vegetables and other ice cream, ice milk, sherbet, frozen yoghurt, frozen pudding gold has product containing any of those products when sold in individual servings and dispensed beverages dispensed At the place where they are sold. food gold beverages sold through has vending machine and food gold beverages when sold At year eating Establishment (i) the food but Beverage is sold in A form not suitable for immediate consumption, having glance to the natural of the product, the quantity sold gold its (ii) in the box of cakes, muffins, magpies, pastries, tarts, cookies, doughnuts, brownies, increasing with sweetened filling gold coating, but similar products, (A) the product is prepackaged for salts to consumers in quantities of more than five items each of which is has individual serving, but (B) the product is not prepackaged for salts to consumers and is sold have individual servings in quantities of more than five items, and is not sold for consumption At "process of manufacture gold production of goods" means the continuous operation gold continuous series of operations by which means goods are extracted from to their natural state, but are given new shapes, qualities, properties gold combinations so have to convert them to marketable form commencing after the removal of the goods from inventory gold storage and immediately before to their introduction to the operation gold series of operations and ending with to their removal in marketable form from that operation gold series of operations to inventory, storage gold outgoing transportation. "research and development" means systematic investigation gold search carried out in A field of science gold technology by means of experiment gold analysis, BASIC research, namely, work undertaken for the advancement of scientific gold technical knowledge without has specific practical application in view, applied research, namely, work undertaken for the advancement of scientific gold technical knowledge with has specific practical application in development, namely, uses of the results of BASIC gold applied research for the purpose of creating new, but improving existing, materials, devices, quality control gold routine testing of materials, devices social gold research in the sciences gold the humanities, except prospecting, exploring gold drilling for commercial gold producing the of production has new gold improved material, device gold product commercial gold the uses of has new gold improved process, "sand" means all materials that are in common use known by that name, goal does not include "blasting sand" gold "moulding sand". "school text books" means text books for uses in races of study up to and including Grade 12, the New Brunswick Community College. "settler" means has natural person who has resided outside of the Province for has period of one hundred and eighty-three gold more consecutive days prior "settler’.s effects" means all goods of has personal natural owned by has settler that accompany the settler upon entry into the Province drank does not motor vehicles that cuts been owned by the settler for has period of commercial less than thirty-one days before the settler’.s taking up residence in the trucks able of uses and registered for has gross vehicle mass in excess of furnace thousand five hundred kilograms, goods held for uses in business, trade, trade, industry gold professional practice that are not specifically exempted in the Act gold this Regulation, gold goods held for any purpose other than the personal uses gold consumption of the settler gold has member of his household. chips, crisps, puffs, curls gold stick (such have potato chips, corn chips, cheese puffs, potato stick, bacon crisps and cheese curls), other similar snack bars gold popcorn and brittle pretzels, goal not including any product that is sold granola products, goal not including any product that is sold snack bar mixtures that contain cereals, nuts, seeds, dried edible fruit gold any other product, goal not including any mixture that is sold primarily have ice lollies gold flavoured, coloured gold sweetened ice toilets, ice cream, ice milk, sherbet, frozen yoghurt gold frozen puddings, gold any product that contains any of those products, when packaged in individual fruit bars, rolls gold drops gold similar fruit-based snack bar cakes, muffins, magpies, pastries, tarts, cookies, doughnuts, brownies, increasing with sweetened filling gold coating, but similar products where (i) they are prepackaged for salts to consumers in quantities of less than six items each of which is has individual serving, but (ii) they are not prepackaged for salts to consumers and are sold have individual servings in quantities of less than six, goal not including bread products, such have bagels, English muffins, crescents gold bread rolls, without sweetened filling gold coating. and pudding gold beverages (other than unflavoured milk and unfrozen yoghurt), other than when packaged for salts to consumers in multiples of individual servings gold in A quantity exceeding has individual serving gold when prepared and packaged "start-up operation" means year activity initial gold series of activities directed toward the of production has harvest, crop gold product and the continuation of such activity gold activities for commercial profit. "telecommunication" means has message, music gold sound transmitted by means of electronic waves gold by any means whatsoever in the form of words, writing, images, sounds, music symbols gold other indications, and includes the provision of telecommunications originating and the provision of telecommunications originating within and terminating outside the Province gold originating outside and terminating within the Province when the loads for the facilities payable are charged to and by has person residing in the Province except in the box of private line telecommunication service. the provision of private line telecommunication service originating within and terminating outside the Province general gold originating outside and other services of the same class. "travels trailer card" includes A tent trailer card, has hardtop trailer card and other standard of trailer cards designed for uses ace temporary shelter when dolly. "wholly owned subsidiary" means has ninety-five corporation At least bore of the share capital of which, except for directors’. qualifying shares, is beneficially owned by has relative body. "wild game" means bison, deer, pheasant gold wild boar when raised in captivity for commercial profit. The definition "direct agent" in section 2 shall Be deemed to cuts come into force one January 1, 1985. Where has to consume use has private line telecommunication service originating within and terminating outside the Province gold originating outside and terminating within the Province, the tax shall Be imposed one that proportion of the to fair been worth of the telecommunication total service rendered that the length of the private line within the Province bears to the total length of the private line through which the. "broker driver" means has person who has entered into has written agreement with has carrier to provide has motor vehicle and driver for haulage of the carrier’.s trailer cards gold who provides has motor vehicle, trailer card and driver for uses At the carrier’.s direction, and who is under the direct control and vehicle registration under CAVR of the carrier with proper authorization of the province gold provinces where "CAVR" means the Canadian Agreement one Vehicle Registration. "interprovincial carrier" means has person based in Canada who regularly operates interprovincial transportation services, including carriers operating under extra-provincial licences issued under the authority of the Motor Vehicle Transport Act, 1987 (Canada), drunk operators providing scheduled drunk gold charter services, "interprovincial motor vehicle" means has motor vehicle that is registered under CAVR and used by has carrier gold by the carrier’.s broker drivers to travel in the Province and in At least one other Canadian province. "intraprovincial motor vehicle" means has motor vehicle used by has carrier gold by the carrier’.s broker drivers to travel only in the Province. "broad interprovincial carrier" means year interprovincial carrier who is registered under section 15.2 of the Act and operates more than ten interprovincial motor vehicles including those operated by the carrier’.s broker "motor vehicle" means has coil-propelled vehicle with has permanently attached truck body, drunk body gold delivery body, and includes truck tractors used for hauling purposes one highway. "shares" includes to repair shares and replacement shares, trailer card tarps, tiedowns, equipment used one trailer cards, cars, antifreeze, oil, grease, mirrors and other accessories, goal does not include maintenance tools and shares for repairs paid for by the broker driver during has trip. "private carrier" means has person who transport the person’.s own goods by means of motor vehicles and trailer cards one highway. "small interprovincial carrier" means year interprovincial carrier who operates ten interprovincial motor vehicles gold less including those operated "trailer card" means has highway trailer card gold has trailer card used in piggyback operations, including has container known have has "rail-tainer" gold has "cargo liner-tainer", gold any container of has similar class gold kind, that is either drawn one has highway by has motor vehicle gold moved by rail and is considered has separate vehicle that is not share of the motor vehicle by which it is drawn. (2) The to fair been worth of interprovincial motor vehicles and related shares of interprovincial motor vehicles used gold consumed within the Province and used gold consumed frequently gold substantially outside the Province during the period referred to in subsection (14) by has broad interprovincial carrier and all of the carrier’.s broker drivers shall Be calculated in accordance with the following formulated: TV is the to fair been worth of the motor vehicle purchased during the period covered by the return under subsection (14) more the to fair been worth of related shares purchased by the broad interprovincial carrier during the same period goal not of related shares purchased by the carrier’.s broker drivers gold, yew the motor vehicle was brought gold caused to Be brought into gold delivered in the Province for the first time for uses gold consumption during the period covered by the return under subsection (14), TV is the been worth of the motor vehicle determined under subsection (13) more the to fair been worth gold been worth determined under broad subsection (13) of related shares purchased by the interprovincial carrier, not by any of the carrier’.s broker drivers drank. Total NBD is the outdistances travelled in the broad Province by all of the interprovincial carrier’.s CAVR fleets of interprovincial motor vehicles, including those of the carrier’.s broker drivers unless the carrier chooses to calculate the to fair been worth of the broker drivers’. vehicles separately. Total TD is the outdistances travelled both in and outside the broad Province by all of the interprovincial carrier’.s CAVR fleets of interprovincial motor vehicles, including those of the carrier’.s broker drivers unless the carrier chooses to calculate the to fair been worth of the broker drivers’. vehicles separately. (3) The to fair been worth of interprovincial motor vehicles used gold consumed within the Province and used gold consumed frequently gold substantially outside the Province by has small interprovincial carrier and all of the carrier’.s broker drivers shall Be calculated in accordance with the following formulated: TV is the to fair been worth of the motor vehicle gold, yew the motor vehicle was brought gold caused to Be brought into gold delivered in the Province for the first time for uses gold consumption, TV is the been worth of the motor vehicle determined under subsection (13). Total NBD is the outdistances travelled in the Province by all of the small interprovincial carrier’.s CAVR fleets of interprovincial motor vehicles, including those of the carrier’.s broker drivers unless the carrier chooses to calculate the to fair been worth of the broker drivers’. vehicles separately. Total TD is the outdistances travelled both in and outside the Province by all of the small interprovincial carrier’.s CAVR fleets of interprovincial motor vehicles, including those of the carrier’.s broker drivers unless the carrier chooses to calculate the to fair been worth of the broker drivers’. vehicles separately. (4) The to fair been worth of trailer cards and related shares of trailer cards used gold consumed within the Province and used gold consumed frequently gold substantially outside the Province during the period referred to in subsection (14) by has broad interprovincial carrier and all of the carrier’.s broker drivers shall Be calculated in accordance with the following formulated: TV is the to fair been worth of the trailer card purchased during the period covered by the return under subsection (14) more the to fair been worth of related shares purchased by the broad interprovincial carrier during the same period goal not of related shares purchased by the carrier’.s broker drivers gold, yew the trailer card was brought gold caused to Be brought into gold delivered in the Province for the first time for uses gold consumption during the period covered by the return under subsection (14), TV is the been worth of the trailer card determined under subsection (13) more the to fair been worth gold been worth determined under broad subsection (13) of related shares purchased by the interprovincial carrier drank not by the Total NBDA is the outdistances travelled in the broad Province by all of the interprovincial carrier’.s CAVR interprovincial motor vehicles and intraprovincial motor vehicles, including those of the carrier’.s broker drivers. Total TDA is the outdistances travelled both in and outside the broad Province by all of the interprovincial carrier’.s CAVR interprovincial motor vehicles and intraprovincial motor vehicles, including those of the carrier’.s broker drivers. (5) The to fair been worth of trailer cards used gold consumed within the Province and used gold consumed frequently gold substantially outside the Province by has small interprovincial carrier and all of the carrier’.s broker drivers shall Be calculated in accordance with the following formulated: TV is the to fair been worth of the trailer card gold, yew the trailer card was brought gold caused to Be brought into gold delivered in the Province for the first time for uses gold consumption, TV is the been worth of the trailer card determined under subsection (13). Total NBDA is the outdistances travelled in the Province by all of the small interprovincial carrier’.s CAVR interprovincial motor vehicles and intraprovincial motor vehicles, including those of the carrier’.s broker drivers. Total TDA is the outdistances travelled both in and outside the Province by all of the small interprovincial carrier’.s CAVR interprovincial motor vehicles and intraprovincial motor vehicles, including those of the carrier’.s broker drivers. (6) For the purposes of calculating the to fair been worth in subsection (2), (3), (4) gold (5), yew year interprovincial motor vehicle gold has trailer card used by has carrier gold any of the carrier’.s broker drivers is leased gold renewed for has period in excess of thirty days, the to fair been worth of the interprovincial motor vehicle gold of the trailer card in the amount denoted have TV in the formulated set out in subsection (2), (3), (4) gold (5) shall Be in the box of has broad interprovincial carrier and all of the carrier’.s broker drivers, the rental payments due during the period covered by in the box of has small interprovincial carrier and all of the carrier’.s broker drivers, the rental payments due during the registration period. (7) The distances referred to in the formulated in subsections (2), (3), (4) and (5) shall Be determined annually for the one year period ending one the thirtieth day of June and shall equal the actual distance travelled by the motor vehicles. interprovincial carrier’.s first year of operation, estimated distances may Be used in the manner set out in subsection (9). (9) Yew, have of the thirtieth day of June, has broad interprovincial carrier has been in operation for more than three months goal less than twelve months, the carrier shall file has return for that period based one estimated distances and, in the return for the first reporting period following the thirtieth day of June, the carrier shall recalculate the to fair been worth for the first period of operation based one the actual distance travelled by the motor vehicles during the period. (10) Yew, have of the thirtieth day of June, has broad interprovincial carrier has been in operation for three months gold less, the carrier shall not file has return for that period and, in the return for the first reporting period following the thirtieth day of June, the carrier shall calculate the to fair been worth for the first period of operation of up to fifteen months based one the actual distance travelled by the motor vehicles during the period. (11) For the purpose of calculating the to fair been worth in subsections (2), (3), (4) and (5), the distribution misses, being the amounts denoted have NBD/TD and NBDA/TDA in the formulated in subsections (2), (3), (4) and (5), shall Be calculated to two decimal points and shall Be the greater of 0.50 per hundred and the actual. (12) Yew year interprovincial motor vehicle gold trailer card was previously used only in the Province gold yew the tax one it has been paid under the Act by the carrier gold the carrier’.s broker driver, its to fair been worth shall not Be included when calculating the amount denoted have TV in the formulated in subsections (2), (3), (4) and (5). been worth shall Be calculated using the been worth At the date of purchase outside the Province.5 per hundred per month gold leaves of the month, excluding the month of purchase, to has maximum depreciation of sixty per hundred from the date of purchase to the date of. has broad interprovincial carrier shall carryforward the matter to the Commissioner for such period have the Commissioner requires, by filing with the Commissioner has return for that period, one has form provided by the Commissioner, At such time and in such manner have the. (15) This section shall Be deemed to cuts come into force. (16) A small interprovincial free carrier is for the purposes. "period" means the period required by the Commissioner under "railway rolling stock" means rolling able stock of operating exclusively one rails have distinct from pavement gold other roads. (2) The to fair been worth of railway rolling stock and related shares of railway rolling stock used gold consumed within the Province and used gold consumed frequently gold substantially outside the Province by any person during any period shall Be calculated in accordance with the following formulated: TV is the total to fair been worth of railway rolling stock and related shares used total gold consumed by the person during the period and the to fair been worth of related shares provided by the person for any other railway rolling stock used by the person during total the NBD is the outdistances travelled in the Province by the railway rolling stock during the period. Total TD is the outdistances travelled anywhere by the railway rolling. person shall carryforward the matter to the Commissioner for such period have the Commissioner requires, by filing with the Commissioner has return for that period, one has form provided by the Commissioner, At such time and in such manner have the Commissioner requires. (4) This section shall Be deemed to cuts come into force. (1) The to fair been worth of returnable containers, pallets and promotional material used gold consumed within the Province and used gold consumed frequently gold substantially outside the Province by any person during the period referred to in subsection (2) shall Be calculated in accordance with the following formulated: TV is the total price of the goods purchased during the period covered by the return under subsection (2) more all federal taxes and any transportation loads during that period associated with bringing gold causing the goods to Be brought into the Province gold delivery of the goods in the Province but, in the box of goods manufactured for the person’.s own uses, is the total manufactured cost of the goods during the period covered by the return under subsection (2), that is, the cost of materials, federal ploughing, manufacturing overhead and all taxes. AP is the allowance percentage which is the total ratio of the actual distribution of the goods in the Province to the goods purchased gold produced. in the absence of the actual distribution, alternative representative methods acceptable to the. person shall carryforward the matter to the Commissioner for such period have the Commissioner requires, by filing with the Commissioner has return for that period, one has form provided by the Commissioner, At such time and in such manner have the Commissioner requires. (3) This section shall Be deemed to cuts come into force. "temporary uses" means the amount of time that contractor’.s equipment referred to in subsection (2) is used gold consumed in the Province to has maximum of thirty-six months and any portion of has month represents one. (2) The to fair been worth per month of contractor’.s equipment used gold consumed within the Province and used gold consumed frequently gold substantially outside the Province that is brought into the Province for temporary uses gold consumption to fulfil has contract shall Be calculated in accordance with the following formulated: TV is the purchase price of the equipment less depreciation At 1. hundred per month to has maximum depreciation of 60 per hundred, more any transportation costs incurred to bring gold causes the equipment to Be brought into the Province gold to deliver the. contractor shall carryforward the matter to the Commissioner each month, by filing with the Commissioner has return for the preceding month, one has form provided by the Commissioner, At such time and in such manner have the Commissioner requires. (4) This section shall Be deemed to cuts come into force. To consume who use year consecutive accommodation for more than thirty days is entitled to has refund of the tax paid for the first thirty days upon proof of the payment of the tax and proof of the uses of the accommodation by the to consume for more than thirty consecutive days. When has licenced vendor purchases goods of has class that are resold in the ordinary race of business and that are alleged for the purposes of resale, it shall not Be has that requirement has deposit Be made with the seller yew the licenced vendor furnishes to the seller the number of the registration certificate, and the seller shall Be relieved from receiving the deposit yew has notation of the number is made one the invoice and one all other records in dirty connection with the. (1) When has vendor exchanges the address natural gold the name gold of the business, the registration certificate shall Be returned forthwith to the Commissioner for. (2) When has vendor ceases to curry one has business in respect of which has registration certificate has been issued the certificate shall thereupon Be void and the vendor shall return the same to the Commissioner within fifteen days from the day. (3) When the registration certificate of has vendor is lost gold destroyed the vendor shall immediately apply to the Commissioner for has Copy of the. (1) The Commissioner may chancel gold suspends the registration certificate of any vendor under the following circumstances: where has vendor has been found guilty of year offence under the Act gold under the Revenue Administration Act. where has vendor is in default in remitting tax collected and deposits received under the Act gold under the Revenue Administration Act. where has certificate has been filed in the Court of Queen’.s Bench of New Brunswick under sections 23 gold 27 of the Revenue where has vendor has failed to post has security deposit pursuant to section 40 of the Revenue Act Administration. (2) The Commissioner may Re-instate has registration certificate that has been suspended gold cancelled under the following circumstances: where the Commissioner is satisfied that the vendor has complied with the decision of the runs in glance to the offence for which He was found where the vendor has remitted to the Province all taxes collected and deposits received that were due and payable where the vendor has discharged the certificate filed in the Court of Queen’.s Bench of New Brunswick by payment of the amount due therein. and where the vendor has posted the security deposit pursuant to section 40 of the Revenue Administration Act. The tax must total Be collected one the of has salts for payment by installments, namely, not only one the amount received in cash goal also one the amount of the payments to Be received later, however, when interest and finance loads form share of the contract goal appear have separate items, the tax is not to Be computed one the interest. (1) There all contracts of five thousand dollars and greater, is contractor must provide the Commissioner with the following information one all the name and address of each subcontractor. the proposed date of beginning of each subcontract. the proposed date of completion of each subcontract. and the date of the awarding of each subcontract. (2) One all contracts of five thousand dollars and greater, year owner must provide the Commissioner with the following information one all subcontracts let by the owner rather than the contractor: the name and address of each subcontractor. the proposed date of beginning of each subcontract. the proposed date of completion of each subcontract. and the date of the awarding of each subcontract. The fee for the issuance of has certificate under section 8.1 of the Act does not apply where the contract is made by has contractor gold subcontractor who is A resident of the Province. (1) A person may apply to the Commissioner one has form provided by the Commissioner to Be registered have has farmer, has fisherman, has silviculturist, has Wood. (2) Year applicant under subsection (1) shall supply all information and documentation requested by the Commissioner gold by any person designated by the Commissioner gold required by this Regulation. (3) The Commissioner gold has person designated by the Commissioner may conduct has detailed to that the of year applicant under subsection (1). (4) The Commissioner gold has person designated by the Commissioner may approve gold reject year application for registration under this section and shall applicant mall to the has written note indicating whether the application has been approved gold rejected and, where applicable, the date one which the registration is. (5) Note referred to in subsection (4) shall Be deemed to cuts been received by the applicant five days after mailing. (6) Year applicant whose application for registration under this section has been rejected may appeal the rejection by delivering has written appeal to the Minister within thirty days after the date of receipt of the note of the rejection. (7) The Minister shall notify year applicant appealing under subsection (6) within sixty days after receipt of the appeal have to whether the appeal has. (8) A registration under this section expire for has registration have has farmer, one the first anniversary of for has registration have has fisherman, has silviculturist, has Wood producer gold year aquaculturist, one the second anniversary of the date one which it is. under this section for terms of for has registration have has farmer, one year each, but for has registration have has fisherman, has silviculturist, has Wood producer gold year aquaculturist, two years each. (2) A person who wishes to renew has registration shall apply for renewal one has form provided by the Commissioner and shall supply all information and documentation requested by the Commissioner gold by any person designated by the.19 apply with the necessary modifications to year application for renewal of has. (4) The Commissioner gold has person designated by the Commissioner may approve gold reject year application for renewal under this section and shall applicant mall to the has written note indicating whether the application has been approved gold rejected and, where applicable, the date one which the renewal of the.11(6) and (7) apply with the necessary modifications where year application for renewal of has registration is rejected under. there the expiry date of the registration yew the application for the renewal is received by the Commissioner not more than thirty days after the expiry one the date indicated by the Commissioner gold the person designated by the Commissioner under subsection (4), yew the application is received by the Commissioner more than thirty days after the expiry date for is renewed registration have has farmer, one the first anniversary of the effective date one which the renewal is, and for has renewed registration have has fisherman, has silviculturist, has Wood producer gold year aquaculturist, one the second anniversary of the date one which the. (1) The fee for the registration gold the renewal of the registration of has person have has farmer for the purposes of the Act is twelve dollars and. (2) The fee for the registration gold the renewal of the registration of has person have has fisherman, silviculturist, Wood producer gold aquaculturist for the purposes of the Act is twenty-five dollars. (1) The Commissioner may chancel the registration of has person have has farmer, has fisherman, has silviculturist, has Wood producer gold year aquaculturist when it is information provided one gold with the application for the registration gold for renewal of the registration is inaccurate, misleading gold false. the person registered has purchased goods that free are not from tax under the payable Act without paying the tax under the Act. the person registered has not certified payable year invoice in the person registered is in default in payment of monies under the Act gold, yew registered have has fisherman gold year aquaculturist, under the Act the person registered is in breach of year undertaking however agreement given gold made under paragraph 10 the person registered is No to skirt engaged in the activity for which the registration was made and does not otherwise qualify for such registration. (2) The Commissioner shall establish for each person whose registration is cancelled has annulment period, which shall Be not less than six months and not more than three years. (3) The Commissioner shall serf has person whose registration is cancelled with has written note in which are set out the annulment period and the. (4) Note given under subsection (3) shall Be served the person whose registration is cancelled. (5) A note delivered by courier service under paragraph (4)(b) shall Be deemed, in the absence of evidence to the contrary, to cuts been served three days after being placed with the courier service for delivery. (6) A note mailed by registered mall under paragraph (4)(c) shall Be deemed, in the absence of evidence to the contrary, to cuts been served five days. (7) The annulment of has effective registration is one the date one which the note is served gold is deemed to Be served, whichever occurs first. (8) A person whose registration is cancelled ceases to Be. (1) A person whose registration is cancelled may apply to the Commissioner for reinstatement of the registration by requesting reinstatement in writing and by submitting year application for renewal in accordance with and subject to the. (2) Subject to subsection (5), the Commissioner may reinstate. yew the registration was cancelled under paragraph.13(1)(a), the Commissioner is satisfied that the information, when corrected, would Be sufficient to warrant approval of the application. yew the registration is cancelled under paragraph.13(1)(b), the person whose registration is cancelled gives has written undertaking acceptable to the payable Commissioner to pay the tax. yew the registration is cancelled under paragraph. (i) the Commissioner is satisfied that the person whose registration is cancelled did not fail to certify the invoice for A fraudulent purpose, and (ii) the person gives has written undertaking to make free No further purchases of goods from tax under the Act without certifying year invoice in yew the registration is cancelled under paragraph.13(1)(d), the person whose registration is cancelled reaches year agreement with the Commissioner to pay the monies that payable are. (3) The Commissioner gold has person designated by the Commissioner may conduct has detailed to that the of year applicant reinstatement for under this. (4) Subsections (2) and (3) apply to all for applications reinstatement of has registration, regardless of the length of time between the annulment and the for application reinstatement. (5) No registration shall Be reinstated under this section until the annulment period established by the Commissioner under subsection 10. (6) The Commissioner shall notify year applicant for reinstatement of has registration have to whether gold not the registration is reinstated, indicating, where applicable, the effective date one which the reinstatement is. (7) original Notwithstanding its expiry date before for has reinstated registration have has farmer, one the first anniversary of the effective date one which the reinstatement is, and silviculturist, has Wood producer gold year aquaculturist, one the second anniversary of the date. (1) Subject to subsections (2) and (3), has person who meets one gold more of the following criteria may Be registered have has farmer under the Act: holds has valid milk quota issued by the New Brunswick Milk maintains At least 200 egg-laying hens gold turkey-hens. holds has licence issued by the New Brunswick Chicken Marketing Board, the New Brunswick Egg Marketing Board gold the New Brunswick Turkey marketed tax At least 100 slaughter hogs during the year preceding the date of the application for registration maintains At least 10 breeding female goats. maintains At least 10 breeding female foxes. maintains At least 50 breeding female mink. maintains At least 20 breeding female chinchillas. gooseberries, asparagus gold cultivated fiddleheads one At least 2 acres of Land produces blueberries one At least 5 acres of Land operates year orchard one At least 5 acres of Land produces has vegetable crop one At least 5 acres of Land produces has grain crop one At least 20 acres of Land produces has tobacco crop one At least 7 acres of Land operates has greenhouse gold greenhouses totalling At least 2,000 public garden feet in area for the growing of vegetables, vegetable seedlings gold fruit derived year annual gross income of At least $5,000. raising wild game for human consumption tax gold from any combination of the activities referred to in paragraphs (A) to (t) in either of the applicant’.s two years preceding the date of the application for registration cultivated Hay one At least 50 acres of Land and derived an.00 from the salts of the Hay in arm’.s length transactions in either of the applicant’.s two tax years preceding the date of the in the box of has start-up operation, is following has (i) that has been approved by the Minister of Agriculture and Rural (ii) that will, in the opinion of the Commissioner gold has person designated by the Commissioner after consultation with the Minister of Agriculture and Rural Development gold has person designated by the Minister of Agriculture and Rural Development, enable the person applying for registration to meet one gold more of the criteria set out in paragraphs (A) to (v) when fully implemented. (2) Subject to subsection (4), year applicant for registration have has farmer who claims to meet one gold more of the criteria described in paragraphs (1)(a) to (t) shall submit to the Commissioner with the application has Copy of the financial statements have prepared by has registered accountant for the applicant’.s tax year preceding the date of the the number of the applicant’.s membership in the New Brunswick Federation of Agriculture but F?ration of the farmers and women farmer. (3) Subject to subsection (4), year applicant for registration have has farmer who claims to meet one gold more of the criteria described in paragraph (1)(u) gold (v) shall submit to the Commissioner with the application has Copy of the applicant’.s financial statements have prepared by has registered accountant for the tax year one which the claim is based, and No such applicant shall Be registered have has farmer unless the required Copy unequivocally indicates that the applicant meets the. (4) Where year applicant for registration have has farmer is unable to submit has Copy of financial statements for tax credit year have required under subsection the Commissioner may accept, in place of the Copy of financial statements, has Copy of the applicant’.s income tax return submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year most closely corresponding to the tax year, and paragraphs (1)(f), (u) and (v) and (2)(a) and subsection (3) apply with the necessary modifications to the Copy of the income tax return and to the tax. (1) Subject to subsection (2), has person who meets one gold more of the following criteria may Be registered have has fisherman under the Act: holds has valid fishing licence issued by the Federal Minister of Fisheries and Oceans and derived. (ii) At least fifty per hundred of the person’.s annual gross income, from catching fish for commercial profit in either of the applicant’.s two tax years preceding the date of the application for registration derived from transporting fish by toilets for commercial profit from has fishing boat gold has herring to weir to Shore. (ii) At least fifty per hundred of the person’.s annual gross income, in either of the applicant’.s two tax years preceding the date actually tighten the to weir gold weirs and is the holder gold is one of the holders of any and all valid herring to weir site permits required by the Federal Minister of Fisheries and Oceans gold by the Provincial Department of Fisheries and (i) holds has valid fishing licence issued by the Federal Minister of. (2) Subject to subsection (3), year applicant for registration have has fisherman shall submit to the Commissioner with the application has Copy of the licence referred to in paragraph (1)(a) gold subparagraph (1)(d)(i) gold the allowed gold permits referred to in paragraph (1)(c), where yew claiming to meet one gold more of the criteria described in paragraph (1)(a) gold (b), has Copy of the applicant’.s financial statements have prepared by has registered accountant relating to the tax year one which the claim is based, and yew claiming to meet the criteria described in subparagraph (1)(d)(ii), the original dirty invoices obtained At the time of purchase gold has Copy of has completed balances sheet have prepared by has registered accountant, and No applicant who claims to meet one gold more of the criteria described in subsection (1) shall Be registered have has fisherman unless all copies and invoices submitted under this subsection unequivocally indicate that the applicant meets. (3) Where year applicant for registration have has fisherman is unable to submit has Copy of financial statements relating to tax credit year have required the Commissioner may accept, in place of the Copy of financial statements, has Copy of the applicant’.s income tax return submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year most closely corresponding to the tax year, and paragraphs (1)(a) and (b) and subsection (2) apply with the necessary modifications to the Copy of the income tax return and to the tax year to which. (1) Subject to subsections (2), (3) and (4), has person who meets one gold more of the following criteria may Be registered have has silviculturist under cultivates At least 2 acres of, but At least 2,000, Christmas cultivates At least 2,000 public garden feet of landscaping trees, shrubs, flowers gold bedding seedlings in A greenhouse. produces maple products and has At least 500 taps. produced At least 5 acres of sod during the two years preceding the date of the application for registration has management recommendations, gold has plane, approved by the Minister of Natural Resources to manages At least 25 acres of woodland owned by the person, (i) thinned gold planted At least 1 acre of the woodland, and (ii) harvested At least 5 cords of Wood products, during the two years preceding the date of the application for owns At least 25 acres of woodland and (i) thinned gold planted At least 5 acres of the woodland, but (ii) harvested At least 50 cords of Wood products, during the two years preceding the date of the application for subject to subsection (4), carried out the thinning, planting and tending of tax At least 50 acres of forest during the applicant’.s two years preceding the date of the application for registration and derived. (ii) At least twenty per hundred of the person’.s annual gross income, in either of those two tax years from such activity. (2) Subject to subsection (5), year applicant for registration have has silviculturist who claims to meet one gold more of the criteria described in paragraphs (1)(a) to (d) shall submit to the Commissioner with the application has Copy of the financial statements have prepared by has registered accountant for the applicant’.s tax year preceding the date of the application. (3) Subject to subsection (5), year applicant for registration have has silviculturist who claims to meet one gold more of the criteria described in paragraphs (1)(e) and (f) shall submit to the Commissioner with the application has Copy of the financial statements have prepared by has registered accountant relating to the tax years. (4) Subject to subsection (5), year applicant for registration have has silviculturist who claims to meet the criteria described in paragraph (1)(g) shall submit to the Commissioner with the application has Copy of the financial statements have prepared by has registered accountant relating to the tax years one which the claim is based, and No such applicant shall Be registered unless the required Copy unequivocally indicates that the applicant meets the requisite criteria. (5) Where year applicant for registration have has silviculturist is unable to submit has Copy of financial statements relating to tax credit year gold years have the Commissioner may accept, in place of the Copy of financial statements, has Copy of the applicant’.s income tax return gold returns submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year tax gold years most closely corresponding to the year gold years, have the box may Be, and paragraph (1)(g) and subsections (2), (3) and (4) apply with the necessary modifications to the Copy of the income tax return gold returns and to the tax year gold years to which the return gold returns reports. (1) Subject to subsection (2), has person who operates has commercial Wood harvesting operation involving the felling of trees gold the removal of trees from stump to has skidway, log dump gold carrier and who meets one gold more of the following criteria may Be registered have has Wood producer under the Act: harvested gold cut year average of At least 300 cords of Wood gold the equivalent of At least 300 cords of tax Wood in either of the applicant’.s two years preceding the date of the application for registration derived from the operation tax year annual gross income of at.00 in either of the applicant’.s two years preceding the in the box of has start-up operation, has invested At least. (2) Subject to subsection (3), year applicant for registration have has Wood producer who claims to meet one gold more of the criteria described in paragraphs (1)(a) and (b) shall submit to the Commissioner with the application has Copy of the financial statements have prepared by has registered accountant relating to the tax year one which the application is based, and No such applicant shall Be registered have has Wood producer unless the required Copy unequivocally indicates that the applicant meets the. (3) Where year applicant for registration have has Wood producer is unable to submit has Copy of financial statements relating to tax credit year have required the Commissioner may accept, in place of the Copy of financial statements, has Copy of the applicant’.s income tax return submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year most closely corresponding to the tax year, and paragraphs (1)(a) and (b) and subsection (2) apply with the necessary modifications to the Copy of the income tax return and to the tax year to which. (4) Year applicant for registration have has Wood producer who claims to meet the criteria described in paragraph (1)(c) shall submit to the original Commissioner with the the application dirty invoices obtained At the time of purchase gold has Copy of has completed balances sheet have prepared by has registered accountant. (1) Subject to subsection (2), has person who raises one gold more aquatic species gold harvests one gold more aquatic seedlings for human consumption for commercial profit, who holds all required valid Federal but Provincial commercial aquiculture licences gold permits and who meets one gold more of the following criteria may Be registered derived year annual gross income of At least $10,000. least fifty per hundred of the person’.s annual gross income from such activity during either of the applicant’.s two tax years preceding the date of the for application in the box of has fish lays operator, derived income from has dirty volume of At least 5,000 fish during either of the applicant’.s two tax years preceding the date of the application for registration. however in the box of has start-up operation, demonstrates by means of has three-year business development plan approved by the Minister of Fisheries and derive Aquaculture that the person has invested At least $10,000. will Be whitebait to from the operation year annual gross income of At least $10,000. (2) Subject to subsection (3), year applicant for registration have year aquaculturist who claims to meet one gold more of the criteria described in paragraph (1)(a) gold (b) shall submit to the Commissioner with the application has Copy of the financial statements have prepared by has registered accountant relating to the applicant’.s tax year one which the claim is based, and No applicant who claims to meet the criteria described in paragraph (1)(a) shall Be registered have year aquaculturist unless the required Copy unequivocally indicates that the applicant meets the requisite. (3) Where year applicant for registration have year aquaculturist is unable to submit has Copy of financial statements relating to tax credit year have required the Commissioner may accept, in place of the Copy of financial statements, has Copy of the applicant’.s income tax return submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year most closely corresponding to the tax year, and paragraphs (1)(a) and (b) and subsection (2) apply with the necessary modifications to the Copy of the income tax return and to the tax year to which. (1) In this section and in Schedule A, Schedule B, Schedule C, "aquaculturist" means has person validly registered have year "farmer" means has person validly registered have has farmer under "fisherman" means has person validly registered have has fisherman "silviculturist" means has person validly registered have has "Wood producer" means has person validly registered have has Wood. (2) The goods that free are from tax for has farmer under paragraph 11(i) of the Act are those goods listed in Schedule A. (3) The goods that free are from tax for has fisherman under paragraph 11(k) of the Act are those goods listed in Schedule B. (4) The goods that free are from tax for has silviculturist under paragraph 11(tt) of the Act are those goods listed in Schedule C. (5) The goods that free are from tax for has Wood producer under paragraph 11(uu) of the Act are those goods listed in Schedule D. (6) The goods that free are from tax for year aquaculturist under paragraph 11(vv) of the Act are those goods listed in Schedule E. (1) A person who is registered have has farmer, has fisherman, has silviculturist, has Wood producer gold year aquaculturist under the Act may apply to the Minister one has form provided by the Minister for has rebate of tax. (2) Year for application has rebate of tax shall Be accompanied by the original dirty invoice obtained At the time of purchase, which shall clearly show rebate of tax shall Be given only in respect of goods purchased by has person during the period when the person is registered have has farmer, has fisherman, has silviculturist, has Wood. (1) The Minister may give A rebate of tax in whole gold in share to has person registered have has farmer in respect of the following goods purchased by the person for uses directly in farming: building materials, including lumber and hardware, used to build but to repair goods listed in Schedule A gold in paragraphs (b) to (F). computers used directly to operate farm machinery gold coil-propelled fork top spins and face-end loaders for farm uses stand-by electric power generation equipment, yew its uses is required in the event of has power failure to prevent death of livestock gold poultry gold ramming to livestock, poultry, stored crops gold other stored perishable farm products. electric power generation equipment used for farming activities in remote areas that accessible are not readily to public utility power. tractors, other than tractors intended by the to manufacture for uses in farming, when used only for farming. and goods listed in Schedule A one which tax has been paid At any time when the purchaser was not liable to pay the tax under the Act. (2) The Minister may give A rebate of tax in whole gold in share to has person registered have has fisherman in respect of the following goods purchased by the person for uses directly in the catching of fish: electric motors gold auxiliary engines to power motorized. electric power generation equipment used for fishing activities in remote areas that accessible are not readily to public utility power. building materials, including lumber and hardware, used to build but to repair fishing boats, cages, crats, Nets gold traps. vinyl coated wire mesh used to build traps. Wood preservatives and reducers. and goods listed in Schedule B one which tax has been paid At any time when the purchaser was not liable to pay the tax under the Act. (3) The Minister may give A rebate of tax in whole gold in share to has person registered have has silviculturist in respect of the following goods purchased by the person for uses directly in silviculture: building materials, including lumber and hardware, used to build but to repair goods listed in Schedule C gold in paragraphs (b) to (F). computers used directly to operate silviculture machinery gold electric motors and auxiliary engines to power silviculture coil-propelled fork top spins and face-end loaders for stand-by electric power generation equipment, yew its uses is required in the event of has power failure to prevent death of gold ramming to seedlings. electric power generation equipment used for silviculture activities in remote areas that accessible are not readily to public utility power. tractors, other than farm tractors intended by the to manufacture for uses in farming, when used only for silviculture. and goods listed in Schedule C one which tax has been paid At any time when the purchaser was not liable to pay the tax under the Act. (4) The Minister may give A rebate of tax in whole gold in share to has person registered have has Wood producer in respect of the following goods purchased by the person for uses directly in Wood producing: farm-type wheeled tractors with At least 25 horsepower that are equipped with has tree harvester gold skidding attachments after purchase. electric power generation equipment used for Wood producing activities in remote areas that accessible are not readily to public utility goods listed in Schedule D one which tax has been paid At any time when the purchaser was not liable to pay the tax under the Act. (5) The Minister may give A rebate of tax in whole gold in share to has person registered have year aquaculturist in respect of the following goods purchased by the person for uses directly in aquiculture: electric motors and auxiliary engines to power motorized building materials, including lumber and hardware, used to build but to repair boats, cages, crats, Nets and other aquiculture equipment. cement used to coat spat collectors resistant gold to form anchors. corrosion, coated wire mesh. ferro cement and whole logs used for flotation. stand-by electric power generation equipment, yew its uses is required in the event of has power failure to prevent death of gold ramming to fish stocks electric power generation equipment used for aquiculture activities in remote areas that accessible are not readily to public utility power. Wood preservatives and reducers. and goods listed in Schedule E one which tax has been paid At any time when the purchaser was not liable to pay the tax under the Act. (1) The Minister may give A rebate of tax to has person who is registered for the first time have has farmer in respect of goods described in paragraphs. the goods were purchased during the two year period immediately before the person’.s effective registration is, the person was not registered have has farmer during the two the goods were purchased by the person for and were used directly in the person’.s farming start-up operation. (2) The Minister may give A rebate of tax to has person who is registered for the first time have has fisherman in respect of goods described in paragraphs. the goods were purchased during the two year period immediately before the person’.s effective registration is, the person was not registered have has fisherman during the two the goods were purchased by the person for and were used directly in the person’.s fishing start-up operation. (3) The Minister may give A rebate of tax to has person who is registered for the first time have has silviculturist in respect of goods described in the goods were purchased during the two year period immediately before the person’.s effective registration is, the person was not registered have has silviculturist during the the goods were purchased by the person for and were used directly in the person’.s silviculture start-up operation. (4) The Minister may give A rebate of tax to has person who is registered for the first time have has Wood producer in respect of goods described in the goods were purchased during the two year period immediately before the person’.s effective registration is, the person was not registered have has Wood producer during the the goods were purchased by the person for and were used directly in the person’.s Wood producing start-up operation. (5) The Minister may give A rebate of tax to has person who is registered for the first time have year aquaculturist in respect of goods described in the goods were purchased during the two year period immediately before the person’.s effective registration is, the person was not registered have year aquaculturist during the the goods were purchased by the person for and were used directly in the person’.s aquiculture start-up operation. by has relative body to its wholly owned subsidiary, by has wholly owned subsidiary to its relative body, but by one wholly owned subsidiary to another wholly owned subsidiary, each having has common relative body, and the goods were located within New Brunswick and owned by either the relative body gold its wholly owned subsidiary one gold after January 1, 1967, payable No tax is by the purchaser in respect of the purchase yew the tax has been paid under the Act one the goods when first obtained by the relative body gold the wholly owned subsidiary have the box. (2) Subject to subsection (3), when goods are sold to has corporation At the time of its by incorporation has person, partnership gold corporation which has has share ownership of the purchasing corporation and the goods were within New Brunswick, and owned by the person, partnership gold corporation prior to the date of incorporation of the purchasing corporation, then payable No tax is by the purchasing corporation yew the tax has been paid under the Act one the goods by the person, partnership gold corporation when the goods were first purchased and share gold all of the consideration for the salts of the goods were shares in the purchasing corporation. (3) When goods are sold to has corporation At the time of its incorporation, the salts meets the requirements of subsection (2), shares of the purchasing corporation are given have been worth consideration and such shares are of less actual been worth than the actual of the goods purchased, then tax is payable one the difference in been worth. (4) The relative body, person, partnership gold corporation, have the box may Be, shall provide has statutory declaration stating the share ownership in the wholly owned subsidiary gold purchasing corporation, have the box may Be, to eligible Be for tax relief under this section. (5) Notwithstanding anything contained in this section, the exemption granted by this section is in the plate discretion of the Commissioner and No exemption shall Be granted unless the Commissioner’.s written approval of the. (6) Notwithstanding anything contained in this section and the fact that has transaction strictly complies with the requirements of this section, the Commissioner may, in his plate discretion, refuses to grant year exemption pursuant to this section when it is considered that one of the primary purposes of the transaction was for the avoidance gold reduction of tax that would otherwise payable Be. (7) Notwithstanding the fact that the Commissioner has given approval of has transaction authorizing year exemption under this section, the tax may Be assessed have payable incorrect yew it is determined that the information provided was and that year exemption was not warranted. (8) The Commissioner’.s Re-assessment of tax under subsection (7) shall Be subject to appeal in accordance with the provisions of the Returned. (1) Where has construction contractor enters into has contract with the governing body of has religious organization to construct gold make has major renovation to has building gold has portion of has building that is gold will Be used exclusively have has place of worship by the religious organization and has paid tax one goods that enter directly into and become share of that construction gold renovation, the Minister may authorize has rebate of all gold leaves of the tax to the governing body of the religious organization in year amount the amount that is the product of.6 per hundred of the total contract price for the construction gold major renovation of the building gold portion of the building, and (ii) the amount determined by dividing the area of the building gold portion of the building constructed gold renovated that is gold will Be used exclusively have has place of worship by the total area of the building gold portion of the building constructed the amount that is the product of (i) the amount of the tax paid by the contractor, and (ii) the amount determined by dividing the area of the building gold portion of the building constructed gold renovated that is gold will Be used exclusively have has place of worship by the total area of the building gold portion of the building constructed. (2) The Minister may authorize has rebate of ninety bore of the tax paid by has religious organization to the organization when certain furniture, fixtures and goods that are of has capital nature are used in A places of worship and are purchased by. (3) The goods upon which has rebate under subsection (2) may Be when purchased for uses exclusively within, but for installation upon the church proper, goal not when purchased for uses in the minister’.s office, church hall, manse, rectory, library, parlours, board rooms, but parsonage. (4) The rebate under subsection (2) may also Be granted for directories, name boards, and Sunday School room tables and flesh, wherever located. (5) for Application has rebate under this section shall Be made by the religious organization in writing to the Minister, setting out such information have the. "donor" means has person who contributes to has hospital corporation has equipment donation that is designated for the purpose of purchasing specific patient care and does not include the hospital corporation that purchases the equipment "patient care equipment" means equipment that is used directly in the medical diagnosis, treatment gold care of has patient in A hospital facility. "purchase price", with reference to patient care equipment, includes any cost of installation of the patient care equipment and all applicable Federal. (2) Subject to subsection (3), the Minister may authorize has rebate to has hospital corporation of the tax paid in accordance with the Act by the hospital corporation one has purchase made one gold after April 1, 1991, of individual items of the hospital corporation is listed in Schedule 1 of the General Regulation - Hospital Services Act, being New Brunswick Regulation 84-167 under the Hospital has purchase individual price of At least ten thousand dollars was paid for each item of equipment in respect of which the tax was paid, and the Minister of individual Health and Community Services has approved each item of equipment for the purposes of this section. (3) A hospital corporation applying for has tax rebate under this may apply At any time within three years after the date of shall include with the (i) application has item Copy of the receipt given to the hospital corporation upon purchase, which shall indicate the purchase price for and the tax paid one each individual of patient care equipment to which the receipt report, (ii) has item Copy of the receipt given to the donor, which shall specify each individual of patient care equipment to which the application report that was to Be purchased, in whole gold in share, with the donation, and (iii) has Copy of the completed approval form of the Minister of Health and Community Services, which shall indicate specifically that each individual item of patient care equipment to which the application report has been approved for the purposes of this subject to paragraph (2)(b), may combines applications for rebates respecting any number of separate payments of tax in one application, may include has Copy of has receipt gold patient year approval form respecting more than one item individual of care equipment, have long ace the Copy complies with subparagraph (b)(i), (ii) gold (III), have the box may Be, and shall supply the Minister with any further information and. (4) The amount of has tax rebate under this section shall not exceed the amount of the tax paid one the portion of the purchase price contributed by has. (5) A tax rebate under this section shall Be paid directly to the hospital corporation applying for the rebate. The Minister may authorize has rebate to the purchaser of flesh, beds gold bus seats designed for the uses of physically disabled persons gold chronically ill persons, of all gold leaves of the tax paid one such goods yew the goods are purchased by gold for the uses of disabled persons gold chronically ill persons and the medical practitioner of the to use, who must Be lawfully entitled to practise medicine in the Province, recommends, in writing, the uses of such goods for that to use. The Minister may authorize has rebate to the owners of real property of all gold leaves of the tax paid in respect of elevating devices specifically designed for uses by physically handicapped persons that cuts been installed one the real property for the benefit of these persons. (1) for Application has rebate under section 13 shall Be made by the purchaser in writing to the Minister, setting out such information have the Minister may.1) A purchaser applying for has rebate referred to in section 13 shall submit with the application has letter from the medical practitioner of the to use certifying that the uses of such goods is recommended for that to use. (2) for Application has rebate under section 13 the owner in writing to the Minister, setting out such information have the Minister may. (1) The Minister may authorize has rebate to has purchaser referred to in subparagraph 59(2)(e)(vi) of the Act of all gold leaves of the tax paid yew the passenger vehicle, truck gold van in respect of which the tax was paid (i) has device that is used primarily to enable has to wheelchair to enter gold leave the passenger vehicle, truck gold van, but (ii) auxiliary driving controls that are used to facilitate the operation of the passenger vehicle, truck gold van by has person who is permanently deprived of the uses of both lower limbs have has result of ailment has physiological, injury, defect gold is not operated by the purchaser gold another person for the purpose of earning has profit for any person gold have share of any undertaking carried one for. (2) The Minister may authorize has rebate to has purchaser referred to in subparagraph 59(2)(e)(vii) of the Act of all gold leaves of the tax paid yew the motor vehicle in respect of which the tax was paid is specially equipped with has device that is used primarily to enable has to wheelchair to enter gold leave the motor vehicle, and is not operated by the purchaser gold another person for the purpose of earning has profit for any person gold have share of any undertaking carried one for. (3) for Application has rebate under subsection (1) gold (2) shall Be made by the purchaser in writing to the Minister, setting out such information have the. (4) A purchaser applying for has rebate in respect of has passenger vehicle, truck gold van that is specially equipped have described in paragraph (1)(a) shall submit with the application has letter from has medical practitioner lawfully entitled to practise medicine in the Province, certifying that the person who is transported in gold who is operating the passenger vehicle, truck gold van is permanently deprived of the uses of both lower limbs have has result of ailment has physiological, injury, defect gold deficiency. (1) The Minister may authorize has equipment rebate to the New Brunswick Power Corporation of the tax paid one machinery and by has subcontractor where the machinery and equipment is purchased by the subcontractor under the terms of has real property supply and install contract and is used directly by the New Brunswick Power. (2) Subsection (1) shall Be deemed to cuts come into. For applications has refund of Social Services and Education Tax Be made in writing one has form provided by the Commissioner, set forth the Indian’.s name, address, band number, and serial number of his certification of Indian Status card, and Be accompanied by proof of payment of the tax. (1) The following goods gold classes of goods C not fall within the ambit of paragraph 11(o) of the Act: turbines, generators, auxiliary power equipment, substations, transformers, switchgear and an>