<<SR_PageTitle>>

Acts and Regulations

84-248 - Social Services and Education Tax Act

Table of contents

Full text

NEW BRUNSWICK

REGULATION 84-248

under the

Social Services and Education Tax Act

(O.C. 84-841)

Filed September 28, 1984

Under section 59 of the Social Services and Education Tax Act, the Lieutenant-Governor in Council makes the following Regulation:

1This Regulation may be cited as the General Regulation - Social Services and Education Tax Act.

2In the Act and this Regulation

“accommodation” includes accommodation in hotels, motels, commercial cottages, tourist homes and educational institutions, whether or not the accommodation is advertised to the public, and any other establishments that advertise accommodation to the public, but does not include accommodation furnished

(a) to registered students, patients or inmates of educational, charitable, hospitalizing or sheltering institutions or other such institutions,

(b) in boarding houses and tenting and trailer courts,

(d) for a charge of twenty dollars or less per unit per day,

(e) by religious or charitable organizations for children’s camps, where counselling, instruction or recreation is provided by such organization, or

(f) as a meeting or conference facility, including rooms situated in a hotel or other lodging place that do not contain beds and that are used for displaying merchandise or holding meetings, dinners, receptions or entertainment;

“Act” means the Social Services and Education Tax Act;

“aquatic species” means a species of fish or shellfish that is suitable for human consumption;

“building” means a roofed-in structure, permanently affixed to real property such as to afford protection and shelter to persons, animals, birds or movable property;

“candies and similar confections” means any goods that may be classed as candy, or any goods sold as candies, such as candy floss, chewing gum and chocolate, whether naturally or artificially sweetened, and including fruits, seeds, nuts and popcorn when they are coated or treated with candy, chocolate, honey, molasses, sugar, syrup or artificial sweeteners;

“catalyst” means a substance that by its presence causes, speeds up or retards a chemical reaction but does not itself undergo any chemical change as a result of that reaction;

“classroom supplies” Repealed: 93-198

“clothing” includes

(a) aprons; bathing suits; bed jackets; belts; blouses; braces; coats; diapers of all types; dresses; 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 hard hats; scarves; shawls; shirts; skirts; slacks; snowmobile suits; socks; stormsuits; suits; sweatsuits; sweaters; ties; and T-shirts;

but does not include

(b) 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 use in sports or on 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 sticks; wallets; weatherproofing materials; wigs; and all materials which are designed for and which, when used, will be incorporated by the consumer into items of clothing;

“contractor” means a person who undertakes for others the construction, repair or improvement of real property and includes subcontractors, general contractors and others who install or incorporate goods into real property for a person other than themselves and those goods become a part of or affixed to real property;

“direct agent” means chemical, animal, mineral or vegetable matter that is brought into direct contact with goods being manufactured into a commercial product in order to produce a reaction or combination of materials and that is thereby consumed to the point of destruction, dissipation or uselessness for any other purpose;

“dry-cleaning and laundry services” includes dry-cleaning and laundering and other related services, but does not include

(a) pressing, when carried out as a separate service and a separate charge is made,

(b) dry-cleaning and laundering of bedding, bath mats, facecloths, towels and other linen provided with accommodation by persons who are registered as vendors under the Act;

“eating establishment” means a vendor of prepared food and beverages whose sales of taxable food and beverages constitute all or substantially all (90 per cent or more) of the vendor’s sales, and includes

(a) eat-in restaurants and drive-in restaurants;

(b) fast food outlets or quick-service outlets;

(d) pubs, taverns, bars and lounges;

(e) cafeterias and dining rooms;

(f) lunch counters, coffee shops and snack bars;

(g) mobile canteens;

(h) catering services;

(i) hotels, motels and lodging houses;

(j) private and social clubs and similar places or establishments where prepared food and beverages are provided;

(k) convention centres;

(l) sports arenas and stadiums;

(m) meeting halls and union halls;

(n) Royal Canadian Legion halls;

(o) passenger transportation vehicles in which food or beverages are provided for consideration except where all the food or beverages are provided for no consideration other than the consideration paid for the transportation service; and

(p) any eating facility within an entity, such as a lunch counter within a retail department store;

“food and beverages” means food or beverages for human consumption including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of such food or beverages;

“footwear” includes

(a) boots except curling boots and ski boots; insoles; overshoes; rubber footwear; shoes except golf shoes and bowling shoes; shoelaces; shoe lifts; shoe repair material; slippers; and sneakers;

but does not include

(b) baseball cleats; bowling shoes; all cleated sports footwear; cornplasters; curling boots; golf shoes; shoehorns; shoe polish; skates; ski boots; skis; snowshoes; and waders of all types;

“line” includes a space between a transmitter and a receiver of telecommunications and any other channel of transmission of telecommunications;

“manufactured gas” means any of the products derived from the refining and distillation of petroleum;

“manufacturer” means a person who, during a fiscal year,

(a) manufactures or produces goods for sale to others that have a fair value in excess of five thousand dollars, or

(b) manufactures or produces goods for the person’s own use that have a fair value in excess of fifty thousand dollars;

“miner” means an individual and does not include a corporation, partnership, municipality or rural community;

“mobile home” means a structure that, but for its portable nature, meets the definition “building” in this Regulation and

(a) is entered on the assessment and tax roll of this Province, or

(b) is not registered under the Motor Vehicle Act,

and includes mini homes and fully assembled portable classrooms, bunkhouses, offices, diners, washrooms and baby barns;

“modular home” means a building that is constructed by assembling manufactured modular units, each of which comprises at least one room or living area;

“motor vehicle” means

(a) for the purposes of subsection 5.1(2.1) of the Act, a vehicle required to be registered under the Motor Vehicle Act or the All-Terrain Vehicle Act, or

(b) for any other purpose, a self-propelled vehicle that is designed to provide transportation on land for one or more persons;

“newspaper” means an unbound printed publication usually issued daily or weekly containing news, advertising, opinions, literary matter and other items of general interest but does not include

(a) a newsletter, flyer, advertising supplement or bulletin, or

(b) a flyer, advertising supplement or insert that is provided with such unbound printed publication as a promotional distribution whether or not the flyer, advertising supplement or insert is also available to the public without charge from another source;

“owner” means a person having an estate or interest in land or at whose request work is done or material is furnished for land and includes the Government of Canada and any department or agency thereof and the Government of the Province of New Brunswick and any department or agency thereof;

“parent body” means a person who or a corporation which owns beneficially at least ninety-five percent of the share capital, except for directors’ qualifying shares, of another corporation;

“parts” when used with reference to any article means parts designed for exclusive use in the article;

“prepared food and beverages” means food and beverages sold in a form suitable for immediate consumption, either where sold or elsewhere, including

(a) food or beverages heated for consumption;

(b) prepared salads;

(d) platters of cheese, cold cuts, fruit or vegetables and other arrangements of prepared food;

(e) ice cream, ice milk, sherbet, frozen yoghurt, frozen pudding or a product containing any of those products when sold in single servings and dispensed at the place where it is sold;

(f) beverages dispensed at the place where they are sold;

(g) food or beverages sold through a vending machine; and

(h) food or beverages when sold at an eating establishment except where

(i) the food or beverage is sold in a form not suitable for immediate consumption, having regard to the nature of the product, the quantity sold or its packaging, or

(ii) in the case of cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products,

(A) the product is prepackaged for sale to consumers in quantities of more than five items each of which is a single serving, or

(B) the product is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five items, and is not sold for consumption at the eating establishment;

“prepared meals” Repealed: 93-198

“process of manufacture or production of goods” means the continuous operation or continuous series of operations by which means goods

(a) are extracted from their natural state, or

(b) are given new shapes, qualities, properties or combinations so as to convert them to marketable form commencing after the removal of the goods from inventory or storage and immediately before their introduction to the operation or series of operations and ending with their removal in marketable form from that operation or series of operations to inventory, storage or outgoing transportation;

“research and development” means systematic investigation or search carried out in a field of science or technology by means of experiment or analysis, including

(a) basic research, namely, work undertaken for the advancement of scientific or technical knowledge without a specific practical application in view,

(b) applied research, namely, work undertaken for the advancement of scientific or technical knowledge with a specific practical application in view, or

(c) development, namely, use of the results of basic or applied research for the purpose of creating new, or improving existing, materials, devices, products or processes,

but not including

(d) market research or sales promotion,

(e) quality control or routine testing of materials, devices or products,

(f) research in the social sciences or the humanities, except that performed by universities,

(g) prospecting, exploring or drilling for or producing minerals, petroleum or natural gas,

(h) the commercial production of a new or improved material, device or product or the commercial use of a new or improved process,

(i) style changes, or

(j) routine data collection;

“sand” means all materials that are in common usage known by that name, but does not include “blasting sand” or “moulding sand”;

“school text books” means text books for use in

(a) courses of study up to and including Grade 12,

(b) business colleges,

(d) trade schools; and

(e) the New Brunswick Community College;

“settler” means a natural person who has resided outside of the Province for a period of one hundred and eighty-three or more consecutive days prior to taking up residence in the Province;

“settler’s effects” means all goods of a personal nature owned by a settler that accompany the settler upon entry into the Province but does not include

(a) motor vehicles that have been owned by the settler for a period of less than thirty-one days before the settler’s taking up residence in the Province as a settler,

(b) trucks capable of commercial use and registered for a gross vehicle mass in excess of four thousand five hundred kilograms,

(c) goods held for use in business, trade, commerce, industry or professional practice that are not specifically exempted in the Act or this Regulation, or

(d) goods held for any purpose other than the personal use or consumption of the settler or a member of his household;

“snack foods” includes

(a) chips, crisps, puffs, curls or sticks (such as potato chips, corn chips, cheese puffs, potato sticks, bacon crisps and cheese curls), other similar snacks or popcorn and brittle pretzels, but not including any product that is sold primarily as a breakfast cereal;

(b) salted nuts or salted seeds;

(d) snack mixtures that contain cereals, nuts, seeds, dried fruit or any other edible product, but not including any mixture that is sold primarily as a breakfast cereal;

(e) ice lollies or flavoured, coloured or sweetened ice waters, whether frozen or not;

(f) ice cream, ice milk, sherbet, frozen yoghurt or frozen puddings, or any product that contains any of those products, when packaged in single servings;

(g) fruit bars, rolls or drops or similar fruit-based snack foods;

(h) cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where

(i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or

(ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six,

but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating; and

(i) pudding or beverages (other than unflavoured milk and unfrozen yoghurt), other than when packaged for sale to consumers in multiples of single servings or in a quantity exceeding a single serving or when prepared and packaged specially for consumption by babies;

“start-up operation” means an activity or series of activities directed toward the initial production of a harvest, crop or product and the continuation of such activity or activities for commercial gain;

“telecommunication” means a message, music or sound transmitted by means of electronic waves or by any means whatsoever in the form of words, writing, images, sounds, music symbols or other indications, and includes

(a) the provision of telecommunications originating and terminating within the Province,

(b) the provision of telecommunications originating within and terminating outside the Province or originating outside and terminating within the Province when the charges for the facilities are charged to and payable by a person residing in the Province except in the case of private line telecommunication service,

(b.1) the provision of private line telecommunication service originating within and terminating outside the Province or originating outside and terminating within the Province,

(d) long distance telephone service,

(e) cablevision service, or

(f) other services of the same general class;

“thermal insulation materials” Repealed: 87-123

“travel trailer” includes a tent trailer, a hard-top trailer and other types of trailers designed for use as temporary shelter when travelling;

“wholly owned subsidiary” means a corporation at least ninety-five percent of the share capital of which, except for directors’ qualifying shares, is beneficially owned by a parent body;

“wild game” means bison, deer, pheasant or wild boar when raised in captivity for commercial gain.

86-127; 87-123; 87-135; 87-136; 89-198; 90-99; 90-135; 93-198; 95-65; 95-117; 95-118; 96-115; 96-121; 2005-73

2.1The definition “direct agent” in section 2 shall be deemed to have come into force on January 1, 1985.

89-198

2.2Where a consumer uses a private line telecommunication service originating within and terminating outside the Province or originating outside and terminating within the Province, the tax shall be imposed on that proportion of the fair value of the telecommunication service rendered that the total length of the private line within the Province bears to the total length of the private line through which the telecommunication service was rendered.

90-99

2.3(1)In this section

“broker driver” means a person who has entered into a written agreement with a carrier to provide a motor vehicle and driver for haulage of the carrier’s trailers or who provides a motor vehicle, trailer and driver for use 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 or provinces where required;

“CAVR” means the Canadian Agreement on Vehicle Registration;

“interprovincial carrier” means a person based in Canada who regularly operates interprovincial transportation services, including

(a) carriers operating under extra-provincial licences issued under the authority of the Motor Vehicle Transport Act, 1987 (Canada),

(b) furniture movers,

(d) private carriers;

“interprovincial motor vehicle” means a motor vehicle that is registered under CAVR and used by a carrier or by the carrier’s broker drivers to travel in the Province and in at least one other Canadian province;

“intraprovincial motor vehicle” means a motor vehicle used by a carrier or by the carrier’s broker drivers to travel only in the Province;

“large interprovincial carrier” means an 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 drivers;

“motor vehicle” means a self-propelled vehicle with a permanently attached truck body, bus body or delivery body, and includes truck tractors used for hauling purposes on highways;

“parts” includes repair parts and replacement parts, trailer tarps, tiedowns, equipment used on trailers, tires, antifreeze, oil, grease, mirrors and other accessories, but does not include maintenance tools and parts for repairs paid for by the broker driver during a trip;

“private carrier” means a person who transports the person’s own goods by means of motor vehicles and trailers on highways;

“small interprovincial carrier” means an interprovincial carrier who operates ten interprovincial motor vehicles or less including those operated by the carrier’s broker drivers;

“trailer” means a highway trailer or a trailer used in piggyback operations, including a container known as a “rail-tainer” or a “cargo-tainer”, or any container of a similar class or kind, that is either drawn on a highway by a motor vehicle or moved by rail and is considered a separate vehicle that is not part of the motor vehicle by which it is drawn.

2.3(2)The fair value of interprovincial motor vehicles and related parts of interprovincial motor vehicles used or consumed within the Province and used or consumed frequently or substantially outside the Province during the period referred to in subsection (14) by a large interprovincial carrier and all of the carrier’s broker drivers shall be calculated in accordance with the following formula:

Fair Value = TV	×	NBD

		TD

where,

TV	is the fair value of the motor vehicle purchased during the period covered by the return under subsection (14) plus the fair value of related parts purchased by the large interprovincial carrier during the same period but not of related parts purchased by the carrier’s broker drivers or, if the motor vehicle was brought or caused to be brought into or delivered in the Province for the first time for use or consumption during the period covered by the return under subsection (14), TV is the value of the motor vehicle determined under subsection (13) plus the fair value or value determined under subsection (13) of related parts purchased by the large interprovincial carrier, but not by any of the carrier’s broker drivers;

NBD	is the total distance travelled in the Province by all of the large interprovincial carrier’s CAVR fleets of interprovincial motor vehicles, including those of the carrier’s broker drivers unless the carrier chooses to calculate the fair value of the broker drivers’ vehicles separately;

TD	is the total distance travelled both in and outside the Province by all of the large interprovincial carrier’s CAVR fleets of interprovincial motor vehicles, including those of the carrier’s broker drivers unless the carrier chooses to calculate the fair value of the broker drivers’ vehicles separately.

2.3(3)The fair value of interprovincial motor vehicles used or consumed within the Province and used or consumed frequently or substantially outside the Province by a small interprovincial carrier and all of the carrier’s broker drivers shall be calculated in accordance with the following formula:

Fair Value = TV	×	NBDA

		TDA

where,

TV	is the fair value of the motor vehicle or, if the motor vehicle was brought or caused to be brought into or delivered in the Province for the first time for use or consumption, TV is the value of the motor vehicle determined under subsection (13);

NBD	is the total distance 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 fair value of the broker drivers’ vehicles separately;

TD	is the total distance 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 fair value of the broker drivers’ vehicles separately.

2.3(4)The fair value of trailers and related parts of trailers used or consumed within the Province and used or consumed frequently or substantially outside the Province during the period referred to in subsection (14) by a large interprovincial carrier and all of the carrier’s broker drivers shall be calculated in accordance with the following formula:

Fair Value = TV	×	NBDA

		TDA

where,

TV	is the fair value of the trailer purchased during the period covered by the return under subsection (14) plus the fair value of related parts purchased by the large interprovincial carrier during the same period but not of related parts purchased by the carrier’s broker drivers or, if the trailer was brought or caused to be brought into or delivered in the Province for the first time for use or consumption during the period covered by the return under subsection (14), TV is the value of the trailer determined under subsection (13) plus the fair value or value determined under subsection (13) of related parts purchased by the large interprovincial carrier but not by the carrier’s broker drivers;

NBDA	is the total distance travelled in the Province by all of the large interprovincial carrier’s CAVR interprovincial motor vehicles and intraprovincial motor vehicles, including those of the carrier’s broker drivers;

TDA	is the total distance travelled both in and outside the Province by all of the large interprovincial carrier’s CAVR interprovincial motor vehicles and intraprovincial motor vehicles, including those of the carrier’s broker drivers.

2.3(5)The fair value of trailers used or consumed within the Province and used or consumed frequently or substantially outside the Province by a small interprovincial carrier and all of the carrier’s broker drivers shall be calculated in accordance with the following formula:

Fair Value = TV	×	NBD

		TD

where,

TV	is the fair value of the trailer or, if the trailer was brought or caused to be brought into or delivered in the Province for the first time for use or consumption, TV is the value of the trailer determined under subsection (13);

NBDA	is the total distance 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;

TDA	is the total distance 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.

2.3(6)For the purposes of calculating the fair value in subsection (2), (3), (4) or (5), if an interprovincial motor vehicle or a trailer used by a carrier or any of the carrier’s broker drivers is leased or renewed for a period in excess of thirty days, the fair value of the interprovincial motor vehicle or of the trailer in the amount denoted as TV in the formula set out in subsection (2), (3), (4) or (5) shall be

(a) in the case of a large interprovincial carrier and all of the carrier’s broker drivers, the rental payments due during the period covered by the return under subsection (14), or

(b) in the case of a small interprovincial carrier and all of the carrier’s broker drivers, the rental payments due during the registration period under CAVR.

2.3(7)The distances referred to in the formulas in subsections (2), (3), (4) and (5) shall be determined annually for the one year period ending on the thirtieth day of June and shall equal the actual distance travelled by the motor vehicles in that period.

2.3(8)Notwithstanding subsection (7), in respect of a large interprovincial carrier’s first year of operation, estimated distances may be used in the manner set out in subsection (9).

2.3(9)If, as of the thirtieth day of June, a large interprovincial carrier has been in operation for more than three months but less than twelve months, the carrier shall file a return for that period based on estimated distances and, in the return for the first reporting period following the thirtieth day of June, the carrier shall recalculate the fair value for the first period of operation based on the actual distance travelled by the motor vehicles during the period.

2.3(10)If, as of the thirtieth day of June, a large interprovincial carrier has been in operation for three months or less, the carrier shall not file a return for that period and, in the return for the first reporting period following the thirtieth day of June, the carrier shall calculate the fair value for the first period of operation of up to fifteen months based on the actual distance travelled by the motor vehicles during the period.

2.3(11)For the purpose of calculating the fair value in subsections (2), (3), (4) and (5), the distribution rate, being the amounts denoted as NBD/TD and NBDA/TDA in the formulas in subsections (2), (3), (4) and (5), shall be calculated to two decimal points and shall be the greater of 0.50 per cent and the actual distribution rate.

2.3(12)If an interprovincial motor vehicle or trailer was previously used only in the Province or if the tax on it has been paid under the Act by the carrier or the carrier’s broker driver, its fair value shall not be included when calculating the amount denoted as TV in the formulas in subsections (2), (3), (4) and (5).

2.3(13)For the purposes of subsection 8(2.12) of the Act, the fair value shall be calculated using the value at the date of purchase outside the Province less 1.5 per cent per month or part of the month, excluding the month of purchase, to a maximum depreciation of sixty per cent from the date of purchase to the date of registration.

2.3(14)For the purposes of subsection 5(2) or 8(2.12) of the Act, a large interprovincial carrier shall report the matter to the Commissioner for such period as the Commissioner requires, by filing with the Commissioner a return for that period, on a form provided by the Commissioner, at such time and in such manner as the Commissioner requires.

2.3(15)This section shall be deemed to have come into force on April 1, 1969.

2.3(16)A small interprovincial carrier is exempt for the purposes of subsection 15.2(1) of the Act.

94-72

2.4(1)In this section

“period” means the period required by the Commissioner under subsection (3);

“railway rolling stock” means rolling stock capable of operating exclusively on rails as distinct from pavement or other roads.

2.4(2)The fair value of railway rolling stock and related parts of railway rolling stock used or consumed within the Province and used or consumed frequently or substantially outside the Province by any person during any period shall be calculated in accordance with the following formula:

Fair Value = TV	×	NBDA

		TDA

where,

TV	is the total fair value of railway rolling stock and related parts used or consumed by the person during the period and the total fair value of related parts provided by the person for any other railway rolling stock used by the person during the period;

NBD	is the total distance travelled in the Province by the railway rolling stock during the period;

TD	is the total distance travelled anywhere by the railway rolling stock during the period.

2.4(3)For the purposes of subsection 5(2) or 8(2.12) of the Act, a person shall report the matter to the Commissioner for such period as the Commissioner requires, by filing with the Commissioner a return for that period, on a form provided by the Commissioner, at such time and in such manner as the Commissioner requires.

2.4(4)This section shall be deemed to have come into force on May 4, 1982.

94-72

2.5(1)The fair value of returnable containers, pallets and promotional material used or consumed within the Province and used or consumed frequently or substantially outside the Province by any person during the period referred to in subsection (2) shall be calculated in accordance with the following formula:

Fair Value = TV	×	AP

where,

TV	is the total price of the goods purchased during the period covered by the return under subsection (2) plus all federal taxes and any transportation charges during that period associated with bringing or causing the goods to be brought into the Province or delivery of the goods in the Province or, in the case of goods manufactured for the person’s own use, is the total manufactured cost of the goods during the period covered by the return under subsection (2), that is, the cost of materials, labour, manufacturing overhead and all federal taxes;

AP	is the allocation percentage which is the ratio of the actual distribution of the goods in the Province to the total goods purchased or produced; in the absence of the actual distribution, alternative representative methods acceptable to the Commissioner may be used.

2.5(2)For the purposes of subsection 5(2) or 8(2.12) of the Act, a person shall report the matter to the Commissioner for such period as the Commissioner requires, by filing with the Commissioner a return for that period, on a form provided by the Commissioner, at such time and in such manner as the Commissioner requires.

2.5(3)This section shall be deemed to have come into force on April 1, 1969.

94-72

2.6(1)In this section

“temporary use” means the amount of time that contractor’s equipment referred to in subsection (2) is used or consumed in the Province to a maximum of thirty-six months and any portion of a month represents one month.

2.6(2)The fair value per month of contractor’s equipment used or consumed within the Province and used or consumed frequently or substantially outside the Province that is brought into the Province for temporary use or consumption to fulfil a contract shall be calculated in accordance with the following formula:

Fair Value = TV	×	1

		36

where,

TV	is the purchase price of the equipment less depreciation at 1.5 per cent per month to a maximum depreciation of 60 per cent, plus any transportation costs incurred to bring or cause the equipment to be brought into the Province or to deliver the equipment in the Province.

2.6(3)For the purposes of subsection 5(2) or 8(2.12) of the Act, a contractor shall report the matter to the Commissioner each month, by filing with the Commissioner a return for the preceding month, on a form provided by the Commissioner, at such time and in such manner as the Commissioner requires.

2.6(4)This section shall be deemed to have come into force on April 1, 1969.

94-72

3Repealed: 88-184

88-184

4A consumer who uses an accommodation for more than thirty consecutive days is entitled to a refund of the tax paid for the first thirty days upon proof of the payment of the tax and proof of the use of the accommodation by the consumer for more than thirty consecutive days.

85-128; 95-65

5When a licenced vendor purchases goods of a class that are resold in the ordinary course of business and that are alleged for the purposes of resale, it shall not be a requirement that a deposit be made with the seller if the licenced vendor furnishes to the seller the number of the registration certificate, and the seller shall be relieved from receiving the deposit if a notation of the number is made on the invoice and on all other records in connection with the sale.

6(1)When a vendor changes the address or the name or nature of the business, the registration certificate shall be returned forthwith to the Commissioner for amendment.

6(2)When a vendor ceases to carry on a business in respect of which a 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 of discontinuance.

6(3)When the registration certificate of a vendor is lost or destroyed the vendor shall immediately apply to the Commissioner for a copy of the original.

7(1)The Commissioner may cancel or suspend the registration certificate of any vendor under the following circumstances:

(a) where a vendor has been found guilty of an offence under the Act or under the Revenue Administration Act;

(b) where a vendor is in default in remitting tax collected and deposits received under the Act or under the Revenue Administration Act;

(c) where a certificate has been filed in the Court of Queen’s Bench of New Brunswick under sections 23 or 27 of the Revenue Administration Act; or

(d) where a vendor has failed to post a security deposit pursuant to section 40 of the Revenue Administration Act.

7(2)The Commissioner may re-instate a registration certificate that has been suspended or cancelled under the following circumstances:

(a) where the Commissioner is satisfied that the vendor has complied with the decision of the court in regard to the offence for which he was found guilty;

(b) where the vendor has remitted to the Province all taxes collected and deposits received that were due and payable;

(c) 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

(d) where the vendor has posted the security deposit pursuant to section 40 of the Revenue Administration Act.

8The tax must be collected on the total of a sale for payment by installments, namely, not only on the amount received in cash but also on the amount of the payments to be received later, however, when interest and finance charges form part of the contract but appear as separate items, the tax is not to be computed on the interest and finance charges.

9(1)On all contracts of five thousand dollars and greater, a contractor must provide the Commissioner with the following information on all subcontracts let by the contractor:

(a) the name and address of each subcontractor;

(b) the nature of each subcontract;

(d) the proposed date of commencement of each subcontract;

(e) the proposed date of completion of each subcontract; and

(f) the date of the awarding of each subcontract.

9(2)On all contracts of five thousand dollars and greater, an owner must provide the Commissioner with the following information on all subcontracts let by the owner rather than the contractor:

(a) the name and address of each subcontractor;

(b) the nature of each subcontract;

(d) the proposed date of commencement of each subcontract;

(e) the proposed date of completion of each subcontract; and

(f) the date of the awarding of each subcontract.

9.1The fee for the issuance of a certificate under section 8.1 of the Act is twenty dollars.

94-16

10Section 8.1 of the Act does not apply where the contract is made by a contractor or subcontractor who is a resident of the Province.

10.11(1)A person may apply to the Commissioner on a form provided by the Commissioner to be registered as a farmer, a fisherman, a silviculturist, a wood producer or an aquaculturist.

10.11(2)An applicant under subsection (1) shall supply all information and documentation requested by the Commissioner or by any person designated by the Commissioner or required by this Regulation.

10.11(3)The Commissioner or a person designated by the Commissioner may conduct a detailed audit of an applicant under subsection (1).

10.11(4)The Commissioner or a person designated by the Commissioner may approve or reject an application for registration under this section and shall mail to the applicant a written notice indicating whether the application has been approved or rejected and, where applicable, the date on which the registration is effective.

10.11(5)Notice referred to in subsection (4) shall be deemed to have been received by the applicant five days after mailing.

10.11(6)An applicant whose application for registration under this section has been rejected may appeal the rejection by delivering a written appeal to the Minister within thirty days after the date of receipt of the notice of the rejection.

10.11(7)The Minister shall notify an applicant appealing under subsection (6) within sixty days after receipt of the appeal as to whether the appeal has been granted or denied.

10.11(8)A registration under this section expires

(a) for a registration as a farmer, on the first anniversary of the date on which it is effective, or

(b) for a registration as a fisherman, a silviculturist, a wood producer or an aquaculturist, on the second anniversary of the date on which it is effective.

90-135

10.12(1)Registrations made under section 10.11 may be renewed under this section for terms of

(a) for a registration as a farmer, one year each, or

(b) for a registration as a fisherman, a silviculturist, a wood producer or an aquaculturist, two years each.

10.12(2)A person who wishes to renew a registration shall apply for renewal on a form provided by the Commissioner and shall supply all information and documentation requested by the Commissioner or by any person designated by the Commissioner or required by this Regulation.

10.12(3)Subsection 10.11(3) and sections 10.15, 10.16, 10.17, 10.18 and 10.19 apply with the necessary modifications to an application for renewal of a registration.

10.12(4)The Commissioner or a person designated by the Commissioner may approve or reject an application for renewal under this section and shall mail to the applicant a written notice indicating whether the application has been approved or rejected and, where applicable, the date on which the renewal of the registration is effective.

10.12(5)Subsections 10.11(6) and (7) apply with the necessary modifications where an application for renewal of a registration is rejected under subsection (4).

10.12(6)The renewal of a registration is effective

(a) on the expiry date of the registration if the application for the renewal is received by the Commissioner not more than thirty days after the expiry date, or

(b) on the date indicated by the Commissioner or the person designated by the Commissioner under subsection (4), if the application is received by the Commissioner more than thirty days after the expiry date.

10.12(7)A renewed registration expires

(a) for a renewed registration as a farmer, on the first anniversary of the date on which the renewal is effective, and

(b) for a renewed registration as a fisherman, a silviculturist, a wood producer or an aquaculturist, on the second anniversary of the date on which the renewal is effective.

90-135

10.121(1)The fee for the registration or the renewal of the registration of a person as a farmer for the purposes of the Act is twelve dollars and fifty cents.

10.121(2)The fee for the registration or the renewal of the registration of a person as a fisherman, silviculturist, wood producer or aquaculturist for the purposes of the Act is twenty-five dollars.

94-128

10.13(1)The Commissioner may cancel the registration of a person as a farmer, a fisherman, a silviculturist, a wood producer or an aquaculturist when it is determined by the Commissioner that

(a) information provided on or with the application for the registration or for renewal of the registration is inaccurate, misleading or false;

(b) the person registered has purchased goods that are not exempt from tax under the Act without paying the tax payable under the Act;

(d) the person registered is in default in payment of monies payable under the Act or, if registered as a fisherman or an aquaculturist, under the Act or the Fisheries Development Act;

(e) the person registered is in breach of an undertaking or agreement given or made under paragraph 10.14(2)(b), (c) or (d); or

(f) the person registered is no longer engaged in the activity for which the registration was made and does not otherwise qualify for such registration.

10.13(2)The Commissioner shall establish for each person whose registration is cancelled a cancellation period, which shall be not less than six months and not more than three years.

10.13(3)The Commissioner shall serve a person whose registration is cancelled with a written notice in which are set out the cancellation period and the reasons for the cancellation.

10.13(4)Notice given under subsection (3) shall be served

(a) personally on,

(b) by delivery by courier service to, or

the person whose registration is cancelled.

10.13(5)A notice delivered by courier service under paragraph (4)(b) shall be deemed, in the absence of evidence to the contrary, to have been served three days after being placed with the courier service for delivery.

10.13(6)A notice mailed by registered mail under paragraph (4)(c) shall be deemed, in the absence of evidence to the contrary, to have been served five days after mailing.

10.13(7)The cancellation of a registration is effective on the date on which the notice is served or is deemed to be served, whichever occurs first.

10.13(8)A person whose registration is cancelled ceases to be validly registered.

90-135; 93-198; 96-115

10.14(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 an application for renewal in accordance with and subject to the requirements of section 10.12.

10.14(2)Subject to subsection (5), the Commissioner may reinstate a registration cancelled under section 10.13 under the following circumstances:

(a) if the registration was cancelled under paragraph 10.13(1)(a), the Commissioner is satisfied that the information, when corrected, would be sufficient to warrant approval of the application;

(b) if the registration is cancelled under paragraph 10.13(1)(b), the person whose registration is cancelled gives a written undertaking acceptable to the Commissioner to pay the tax payable;

(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 a written undertaking to make no further purchases of goods exempt from tax under the Act without certifying an invoice in accordance with section 11.02 of the Act; or

(d) if the registration is cancelled under paragraph 10.13(1)(d), the person whose registration is cancelled reaches an agreement with the Commissioner to pay the monies that are payable.

10.14(3)The Commissioner or a person designated by the Commissioner may conduct a detailed audit of an applicant for reinstatement under this section.

10.14(4)Subsections (2) and (3) apply to all applications for reinstatement of a registration, regardless of the length of time between the cancellation and the application for reinstatement.

10.14(5)No registration shall be reinstated under this section until the cancellation period established by the Commissioner under subsection 10.13(2) has expired.

10.14(6)The Commissioner shall notify an applicant for reinstatement of a registration as to whether or not the registration is reinstated, indicating, where applicable, the date on which the reinstatement is effective.

10.14(7)Notwithstanding its original expiry date before cancellation, a reinstated registration expires

(a) for a reinstated registration as a farmer, on the first anniversary of the date on which the reinstatement is effective, and

(b) for a reinstated registration as a fisherman, a silviculturist, a wood producer or an aquaculturist, on the second anniversary of the date on which the reinstatement is effective.

90-135

10.15(1)Subject to subsections (2) and (3), a person who meets one or more of the following criteria may be registered as a farmer under the Act:

(a) maintains at least 15 head of cattle;

(b) holds a valid milk quota issued by the New Brunswick Milk Marketing Board;

(d) holds a licence issued by the New Brunswick Chicken Marketing Board, the New Brunswick Egg Marketing Board or the New Brunswick Turkey Marketing Board;

(e) maintains at least 10 sows;

(f) marketed at least 100 slaughter hogs during the fiscal year preceding the date of the application for registration;

(g) maintains at least 30 breeding ewes;

(h) maintains at least 10 breeding female goats;

(i) maintains at least 10 breeding female foxes;

(j) maintains at least 50 breeding female mink;

(k) maintains at least 50 doe rabbits;

(l) maintains at least 20 breeding female chinchillas;

(m) maintains at least 50 beehives;

(n) produces strawberries, raspberries, cranberries, gooseberries, asparagus or cultivated fiddleheads on at least 2 acres of land;

(o) produces blueberries on at least 5 acres of land;

(p) operates an orchard on at least 5 acres of land;

(q) produces a vegetable crop on at least 5 acres of land;

(r) produces a grain crop on at least 20 acres of land;

(s) produces a tobacco crop on at least 7 acres of land;

(t) operates a greenhouse or greenhouses totalling at least 2,000 square feet in area for the growing of vegetables, vegetable seedlings or fruit bearing plants, bushes or trees;

(u) derived an annual gross income of at least $5,000.00 from raising wild game for human consumption or from any combination of the activities referred to in paragraphs (a) to (t) in either of the applicant’s two fiscal years preceding the date of the application for registration;

(v) cultivated hay on at least 50 acres of land and derived an annual gross income of at least $5,000.00 from the sale of the hay in arm’s length transactions in either of the applicant’s two fiscal years preceding the date of the application for registration; or

(w) in the case of a start-up operation, is following a management plan

(i) that has been approved by the Minister of Agriculture and Rural Development, and

(ii) that will, in the opinion of the Commissioner or a person designated by the Commissioner after consultation with the Minister of Agriculture and Rural Development or a person designated by the Minister of Agriculture and Rural Development, enable the person applying for registration to meet one or more of the criteria set out in paragraphs (a) to (v) when fully implemented.

10.15(2)Subject to subsection (4), an applicant for registration as a farmer who claims to meet one or more of the criteria described in paragraphs (1)(a) to (t) shall submit to the Commissioner with the application

(a) a copy of the financial statements as prepared by a registered accountant for the applicant’s fiscal year preceding the date of the application, or

(b) the number of the applicant’s membership in the New Brunswick Federation of Agriculture or La Fédération des agriculteurs et agricultrices francophones du Nouveau-Brunswick.

10.15(3)Subject to subsection (4), an applicant for registration as a farmer who claims to meet one or more of the criteria described in paragraph (1)(u) or (v) shall submit to the Commissioner with the application a copy of the applicant’s financial statements as prepared by a registered accountant for the fiscal year on which the claim is based, and no such applicant shall be registered as a farmer unless the required copy unequivocally indicates that the applicant meets the requisite criteria.

10.15(4)Where an applicant for registration as a farmer is unable to submit a copy of financial statements for a fiscal year as required under subsection (2) or (3),

(a) the Commissioner may accept, in place of the copy of financial statements, a 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 fiscal year, and

(b) 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 year to which it relates.

90-135; 96-39

10.16(1)Subject to subsection (2), a person who meets one or more of the following criteria may be registered as a fisherman under the Act:

(a) holds a valid fishing licence issued by the Federal Minister of Fisheries and Oceans and derived

(i) an annual gross income of at least $5,000.00, or

(ii) at least fifty per cent of the person’s annual gross income,

from catching fish for commercial gain in either of the applicant’s two fiscal years preceding the date of the application for registration;

(b) derived from transporting fish by water for commercial gain from a fishing boat or a herring weir to shore,

(i) an annual gross income of at least $10,000.00, or

(ii) at least fifty per cent of the person’s annual gross income,

in either of the applicant’s two fiscal years preceding the date of the application for registration;

(c) actually tends the weir or weirs and is the holder or is one of the holders of any and all valid herring weir site permits required by the Federal Minister of Fisheries and Oceans or by the Provincial Department of Fisheries and Aquaculture; or

(d) in the case of a start-up operation,

(i) holds a valid fishing licence issued by the Federal Minister of Fisheries and Oceans, and

(ii) has invested at least $10,000.00 in a fishing boat and equipment.

10.16(2)Subject to subsection (3), an applicant for registration as a fisherman shall submit to the Commissioner with the application

(a) a copy of the licence referred to in paragraph (1)(a) or subparagraph (1)(d)(i) or the permit or permits referred to in paragraph (1)(c), where applicable,

(b) if claiming to meet one or more of the criteria described in paragraph (1)(a) or (b), a copy of the applicant’s financial statements as prepared by a registered accountant relating to the fiscal year on which the claim is based, and

(c) if claiming to meet the criteria described in subparagraph (1)(d)(ii), the original sales invoices obtained at the time of purchase or a copy of a completed balance sheet as prepared by a registered accountant,

and no applicant who claims to meet one or more of the criteria described in subsection (1) shall be registered as a fisherman unless all copies and invoices submitted under this subsection unequivocally indicate that the applicant meets the requisite criteria.

10.16(3)Where an applicant for registration as a fisherman is unable to submit a copy of financial statements relating to a fiscal year as required under paragraph (2)(b),

(b) 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 it relates.

90-135; 93-198

10.17(1)Subject to subsections (2), (3) and (4), a person who meets one or more of the following criteria may be registered as a silviculturist under the Act:

(a) cultivates at least 2 acres of, or at least 2,000, Christmas trees or landscaping trees or shrubs;

(b) cultivates at least 2,000 square feet of landscaping trees, shrubs, flowers or bedding plants in a greenhouse;

(d) produced at least 5 acres of sod during the two years preceding the date of the application for registration;

(e) has management recommendations, or a plan, approved by the Minister of Natural Resources to manage at least 25 acres of woodland owned by the person, and

(i) thinned or 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 registration;

(f) owns at least 25 acres of woodland and

(i) thinned or planted at least 5 acres of the woodland, or

(ii) harvested at least 50 cords of wood products,

during the two years preceding the date of the application for registration; or

(g) subject to subsection (4), carried out the thinning, planting and tending of at least 50 acres of forest during the applicant’s two fiscal years preceding the date of the application for registration and derived

(i) an annual gross income of at least $5,000.00, or

(ii) at least twenty per cent of the person’s annual gross income,

in either of those two fiscal years from such activity.

10.17(2)Subject to subsection (5), an applicant for registration as a silviculturist who claims to meet one or more of the criteria described in paragraphs (1)(a) to (d) shall submit to the Commissioner with the application a copy of the financial statements as prepared by a registered accountant for the applicant’s fiscal year preceding the date of the application.

10.17(3)Subject to subsection (5), an applicant for registration as a silviculturist who claims to meet one or more of the criteria described in paragraphs (1)(e) and (f) shall submit to the Commissioner with the application a copy of the financial statements as prepared by a registered accountant relating to the fiscal years on which the claim is based.

10.17(4)Subject to subsection (5), an applicant for registration as a silviculturist who claims to meet the criteria described in paragraph (1)(g) shall submit to the Commissioner with the application a copy of the financial statements as prepared by a registered accountant relating to the fiscal years on 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.

10.17(5)Where an applicant for registration as a silviculturist is unable to submit a copy of financial statements relating to a fiscal year or years as required under subsection (2), (3) or (4),

(a) the Commissioner may accept, in place of the copy of financial statements, a copy of the applicant’s income tax return or returns submitted under the Income Tax Act (Canada), including all supporting documentation, for the tax year or years most closely corresponding to the fiscal year or years, as the case may be, and

(b) paragraph (1)(g) and subsections (2), (3) and (4) apply with the necessary modifications to the copy of the income tax return or returns and to the tax year or years to which the return or returns relate.

90-135; 93-198

10.18(1)Subject to subsection (2), a person who operates a commercial wood harvesting operation involving the felling of trees or the removal of trees from stump to a skidway, log dump or carrier and who meets one or more of the following criteria may be registered as a wood producer under the Act:

(a) harvested or cut an average of at least 300 cords of wood or the equivalent of at least 300 cords of wood in either of the applicant’s two fiscal years preceding the date of the application for registration;

(b) derived from the operation an annual gross income of at least $5,000.00 in either of the applicant’s two fiscal years preceding the application for registration; or

10.18(2)Subject to subsection (3), an applicant for registration as a wood producer who claims to meet one or more of the criteria described in paragraphs (1)(a) and (b) shall submit to the Commissioner with the application a copy of the financial statements as prepared by a registered accountant relating to the fiscal year on which the application is based, and no such applicant shall be registered as a wood producer unless the required copy unequivocally indicates that the applicant meets the requisite criteria.

10.18(3)Where an applicant for registration as a wood producer is unable to submit a copy of financial statements relating to a fiscal year as required under subsection (2),

(b) 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 it relates.

10.18(4)An applicant for registration as a wood producer who claims to meet the criteria described in paragraph (1)(c) shall submit to the Commissioner with the application the original sales invoices obtained at the time of purchase or a copy of a completed balance sheet as prepared by a registered accountant.

90-135; 93-198

10.19(1)Subject to subsection (2), a person who raises one or more aquatic species or harvests one or more aquatic plants for human consumption for commercial gain, who holds all required valid Federal or Provincial commercial aquaculture licences or permits and who meets one or more of the following criteria may be registered as an aquaculturist:

(a) derived an annual gross income of at least $10,000.00 or at least fifty per cent of the person’s annual gross income from such activity during either of the applicant’s two fiscal years preceding the date of the application for registration;

(b) in the case of a fish pond operator, derived income from a sales volume of at least 5,000 fish during either of the applicant’s two fiscal years preceding the date of the application for registration; or

(c) in the case of a start-up operation, demonstrates by means of a three-year business development plan approved by the Minister of Fisheries and Aquaculture that the person has invested at least $10,000.00 in stock and equipment and will be able to derive from the operation an annual gross income of at least $10,000.00.

10.19(2)Subject to subsection (3), an applicant for registration as an aquaculturist who claims to meet one or more of the criteria described in paragraph (1)(a) or (b) shall submit to the Commissioner with the application a copy of the financial statements as prepared by a registered accountant relating to the applicant’s fiscal year on which the claim is based, and no applicant who claims to meet the criteria described in paragraph (1)(a) shall be registered as an aquaculturist unless the required copy unequivocally indicates that the applicant meets the requisite criteria described in paragraph (1)(a).

10.19(3)Where an applicant for registration as an aquaculturist is unable to submit a copy of financial statements relating to a fiscal year as required under subsection (2),

(b) 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 the return relates.

90-135

10.20(1)In this section and in Schedule A, Schedule B, Schedule C, Schedule D and Schedule E

“aquaculturist” means a person validly registered as an aquaculturist under this Regulation;

“farmer” means a person validly registered as a farmer under this Regulation;

“fisherman” means a person validly registered as a fisherman under this Regulation;

“silviculturist” means a person validly registered as a silviculturist under this Regulation;

“wood producer” means a person validly registered as a wood producer under this Regulation.

10.20(2)The goods that are exempt from tax for a farmer under paragraph 11(i) of the Act are those goods listed in Schedule A.

10.20(3)The goods that are exempt from tax for a fisherman under paragraph 11(k) of the Act are those goods listed in Schedule B.

10.20(4)The goods that are exempt from tax for a silviculturist under paragraph 11(tt) of the Act are those goods listed in Schedule C.

10.20(5)The goods that are exempt from tax for a wood producer under paragraph 11(uu) of the Act are those goods listed in Schedule D.

10.20(6)The goods that are exempt from tax for an aquaculturist under paragraph 11(vv) of the Act are those goods listed in Schedule E.

90-135

10.21(1)A person who is registered as a farmer, a fisherman, a silviculturist, a wood producer or an aquaculturist under the Act may apply to the Minister on a form provided by the Minister for a rebate of tax.

10.21(2)An application for a rebate of tax shall be accompanied by the original sales invoice obtained at the time of purchase, which shall clearly show

(a) the name of the vendor,

(b) the name of the purchaser,

(d) the purchase price, and

(e) the amount of tax paid.

10.21(3)Subject to subsections 10.23(1), (2), (3), (4) and (5), a rebate of tax shall be given only in respect of goods purchased by a person during the period when the person is registered as a farmer, a fisherman, a silviculturist, a wood producer or an aquaculturist.

90-135

10.22(1)The Minister may give a rebate of tax in whole or in part to a person registered as a farmer in respect of the following goods purchased by the person for use directly in farming:

(a) building materials, including lumber and hardware, used to build or repair goods listed in Schedule A or in paragraphs (b) to (f);

(b) computers used directly to operate farm machinery or equipment;

(d) self-propelled fork lifts and front-end loaders for farm use only;

(e) stand-by electric power generation equipment, if its use is required in the event of a power failure to prevent death of livestock or poultry or damage to livestock, poultry, stored crops or other stored perishable farm products;

(e.1) electric power generation equipment used for farming activities in remote areas that are not readily accessible to public utility power;

(f) tractors, other than tractors intended by the manufacturer for use in farming, when used only for farming; and

(g) goods listed in Schedule A on which tax has been paid at any time when the purchaser was not liable to pay the tax under the Act.

10.22(2)The Minister may give a rebate of tax in whole or in part to a person registered as a fisherman in respect of the following goods purchased by the person for use directly in the catching of fish:

(a) electric motors or auxiliary engines to power motorized equipment used in fishing operations;

(a.1) electric power generation equipment used for fishing activities in remote areas that are not readily accessible to public utility power;

(b) building materials, including lumber and hardware, used to build or repair fishing boats, cages, crates, nets or traps;

(d) wood preservatives and reducers; and

(e) goods listed in Schedule B on which tax has been paid at any time when the purchaser was not liable to pay the tax under the Act.

10.22(3)The Minister may give a rebate of tax in whole or in part to a person registered as a silviculturist in respect of the following goods purchased by the person for use directly in silviculture:

(a) building materials, including lumber and hardware, used to build or repair goods listed in Schedule C or in paragraphs (b) to (f);

(b) computers used directly to operate silviculture machinery or equipment;

(d) self-propelled fork lifts and front-end loaders for silviculture use only;

(e) stand-by electric power generation equipment, if its use is required in the event of a power failure to prevent death of or damage to seedlings, plants, trees or shrubs;

(e.1) electric power generation equipment used for silviculture activities in remote areas that are not readily accessible to public utility power;

(f) tractors, other than farm tractors intended by the manufacturer for use in farming, when used only for silviculture; and

(g) goods listed in Schedule C on which tax has been paid at any time when the purchaser was not liable to pay the tax under the Act.

10.22(4)The Minister may give a rebate of tax in whole or in part to a person registered as a wood producer in respect of the following goods purchased by the person for use directly in wood producing:

(a) farm-type wheeled tractors with at least 25 horsepower that are equipped with a tree harvester or skidding attachments after purchase;

(a.1) electric power generation equipment used for wood producing activities in remote areas that are not readily accessible to public utility power; and

(b) goods listed in Schedule D on which tax has been paid at any time when the purchaser was not liable to pay the tax under the Act.

10.22(5)The Minister may give a rebate of tax in whole or in part to a person registered as an aquaculturist in respect of the following goods purchased by the person for use directly in aquaculture:

(a) electric motors and auxiliary engines to power motorized equipment used in aquaculture;

(b) building materials, including lumber and hardware, used to build or repair boats, cages, crates, nets and other aquaculture equipment;

(d) corrosion resistant, coated wire mesh;

(e) ferro cement and whole logs used for flotation;

(f) stand-by electric power generation equipment, if its use is required in the event of a power failure to prevent death of or damage to fish stocks;

(f.1) electric power generation equipment used for aquaculture activities in remote areas that are not readily accessible to public utility power;

(g) styrofoam used as flotation material;

(h) wood preservatives and reducers; and

(i) goods listed in Schedule E on which tax has been paid at any time when the purchaser was not liable to pay the tax under the Act.

90-135; 93-198; 96-115

10.23(1)The Minister may give a rebate of tax to a person who is registered for the first time as a farmer in respect of goods described in paragraphs 10.22(1)(a) to (f) or listed in Schedule A if

(a) the goods were purchased during the two year period immediately before the person’s registration is effective,

(b) the person was not registered as a farmer during the two year period, and

10.23(2)The Minister may give a rebate of tax to a person who is registered for the first time as a fisherman in respect of goods described in paragraphs 10.22(2)(a) to (d) or listed in Schedule B if

(a) the goods were purchased during the two year period immediately before the person’s registration is effective,

(b) the person was not registered as a fisherman during the two year period, and

10.23(3)The Minister may give a rebate of tax to a person who is registered for the first time as a silviculturist in respect of goods described in paragraphs 10.22(3)(a) to (f) or listed in Schedule C if

(a) the goods were purchased during the two year period immediately before the person’s registration is effective,

(b) the person was not registered as a silviculturist during the two year period, and

10.23(4)The Minister may give a rebate of tax to a person who is registered for the first time as a wood producer in respect of goods described in paragraph 10.22(4)(a) or listed in Schedule D if

(a) the goods were purchased during the two year period immediately before the person’s registration is effective,

(b) the person was not registered as a wood producer during the two year period, and

10.23(5)The Minister may give a rebate of tax to a person who is registered for the first time as an aquaculturist in respect of goods described in paragraph 10.22(5)(a) to (h) or listed in Schedule E if

(a) the goods were purchased during the two year period immediately before the person’s registration is effective,

(b) the person was not registered as an aquaculturist during the two year period, and

90-135

11(1)When goods are sold

(a) by a parent body to its wholly owned subsidiary,

(b) by a wholly owned subsidiary to its parent body, or

and the goods were located within New Brunswick and owned by either the parent body or its wholly owned subsidiary on or after January 1, 1967, no tax is payable by the purchaser in respect of the purchase if the tax has been paid under the Act on the goods when first obtained by the parent body or the wholly owned subsidiary as the case may be.

11(2)Subject to subsection (3), when goods are sold to a corporation at the time of its incorporation by a person, partnership or corporation which has a part ownership of the purchasing corporation and the goods

(a) were within New Brunswick, and

(b) owned by the person, partnership or corporation prior to the date of incorporation of the purchasing corporation,

then no tax is payable by the purchasing corporation if the tax has been paid under the Act on the goods by the person, partnership or corporation when the goods were first purchased and part or all of the consideration for the sale of the goods were shares in the purchasing corporation.

11(3)When goods are sold to a corporation at the time of its incorporation, the sale meets the requirements of subsection (2), shares of the purchasing corporation are given as consideration and such shares are of less actual value than the actual value of the goods purchased, then tax is payable on the difference in value.

11(4)The parent body, person, partnership or corporation, as the case may be, shall provide a statutory declaration stating the share ownership in the wholly owned subsidiary or purchasing corporation, as the case may be, to be eligible for tax relief under this section.

11(5)Notwithstanding anything contained in this section, the exemption granted by this section is in the sole discretion of the Commissioner and no exemption shall be granted unless the Commissioner’s written approval of the transaction is obtained.

11(6)Notwithstanding anything contained in this section and the fact that a transaction strictly complies with the requirements of this section, the Commissioner may, in his sole discretion, refuse to grant an exemption pursuant to this section when it is considered that one of the primary purposes of the transaction was for the avoidance or reduction of tax that would otherwise be payable.

11(7)Notwithstanding the fact that the Commissioner has given approval of a transaction authorizing an exemption under this section, the tax may be assessed as payable if it is determined that the information provided was incorrect and that an exemption was not warranted.

11(8)The Commissioner’s re-assessment of tax under subsection (7) shall be subject to appeal in accordance with the provisions of the Revenue Administration Act.

12(1)Where a construction contractor enters into a contract with the governing body of a religious organization to construct or make a major renovation to a building or a portion of a building that is or will be used exclusively as a place of worship by the religious organization and has paid tax on goods that enter directly into and become part of that construction or renovation, the Minister may authorize a rebate of all or part of the tax to the governing body of the religious organization in an amount that is the lesser of

(a) the amount that is the product of

(i) 4.6 per cent of the total contract price for the construction or major renovation of the building or portion of the building, and

(ii) the amount determined by dividing the area of the building or portion of the building constructed or renovated that is or will be used exclusively as a place of worship by the total area of the building or portion of the building constructed or renovated, and

(b) the amount that is the product of

(i) the amount of the tax paid by the contractor, and

12(2)The Minister may authorize a rebate of ninety percent of the tax paid by a religious organization to the organization when certain furniture, fixtures and goods that are of a capital nature are used in a place of worship and are purchased by the organization.

12(3)The goods upon which a rebate under subsection (2) may be granted are:

(a) altars;

(b) altar cloths;

(d) baptismal shells;

(e) bells and chimes;

(f) building materials;

(g) chairs;

(h) choir stalls;

(i) church signs;

(j) collection plates;

(k) communion service sets;

(l) communion tables;

(m) confessionals;

(n) confessional counters;

(o) crosses;

(p) drapery;

(q) hymnal boards;

(r) kneelers and prie-dieux;

(s) lecterns;

(t) memorial plaques and tablets;

(u) monuments and statues;

(v) organs and pianos;

(w) pews;

(x) public address systems;

(y) pulpits; and

(z) pulpit chairs;

when purchased for use exclusively within, or for installation upon the church proper, but not when purchased for use in the minister’s office, church hall, manse, rectory, library, parlours, board rooms, or parsonage.

12(4)The rebate under subsection (2) may also be granted for directories, name boards, and Sunday School room tables and chairs, wherever located.

12(5)Application for a rebate under this section shall be made by the religious organization in writing to the Minister, setting out such information as the Minister may require.

86-127; 87-123

12.1(1)In this section

“donor” means a person who contributes to a hospital corporation a donation that is designated for the purpose of purchasing specific patient care equipment and does not include the hospital corporation that purchases the equipment or the Federal or Provincial government;

“patient care equipment” means equipment that is used directly in the medical diagnosis, treatment or care of a 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 and Provincial taxes paid.

12.1(2)Subject to subsection (3), the Minister may authorize a rebate to a hospital corporation of the tax paid in accordance with the Act by the hospital corporation on a purchase made on or after April 1, 1991, of single items of patient care equipment if

(a) the hospital corporation is listed in Schedule 1 of the General Regulation - Hospital Services Act, being New Brunswick Regulation 84-167 under the Hospital Services Act;

(b) a purchase price of at least ten thousand dollars was paid for each single item of equipment in respect of which the tax was paid, and

(c) the Minister of Health and Community Services has approved each single item of equipment for the purposes of this section.

12.1(3)A hospital corporation applying for a tax rebate under this section shall do so in writing and

(a) may apply at any time within three years after the date of the purchase,

(b) shall include with the application

(i) a copy of the receipt given to the hospital corporation upon purchase, which shall indicate the purchase price for and the tax paid on each single item of patient care equipment to which the receipt relates,

(ii) a copy of the receipt given to the donor, which shall specify each single item of patient care equipment to which the application relates that was to be purchased, in whole or in part, with the donation, and

(iii) a copy of the completed approval form of the Minister of Health and Community Services, which shall indicate specifically that each single item of patient care equipment to which the application relates has been approved for the purposes of this section,

(c) subject to paragraph (2)(b), may combine applications for rebates respecting any number of separate payments of tax in one application,

(d) may include a copy of a receipt or an approval form respecting more than one single item of patient care equipment, as long as the copy complies with subparagraph (b)(i), (ii) or (iii), as the case may be, and

(e) shall supply the Minister with any further information and documentation requested by the Minister.

12.1(4)The amount of a tax rebate under this section shall not exceed the amount of the tax paid on the portion of the purchase price contributed by a donor or donors.

12.1(5)A tax rebate under this section shall be paid directly to the hospital corporation applying for the rebate.

91-130; 93-27

13The Minister may authorize a rebate to the purchaser of chairs, beds or car seats designed for the use of physically disabled persons or chronically ill persons, of all or part of the tax paid on such goods if the goods are purchased by or for the use of disabled persons or chronically ill persons and the medical practitioner of the user, who must be lawfully entitled to practise medicine in the Province, recommends, in writing, the use of such goods for that user.

86-79; 93-198

13.1The Minister may authorize a rebate to the owners of real property of all or part of the tax paid in respect of elevating devices specifically designed for use by physically handicapped persons that have been installed on the real property for the benefit of these persons.

87-123; 93-198

14(1)Application for a rebate under section 13 shall be made by the purchaser in writing to the Minister, setting out such information as the Minister may require.

14(1.1)A purchaser applying for a rebate referred to in section 13 shall submit with the application a letter from the medical practitioner of the user certifying that the use of such goods is recommended for that user.

14(2)Application for a rebate under section 13.1 shall be made by the owner in writing to the Minister, setting out such information as the Minister may require.

87-123; 93-198

14.1(1)The Minister may authorize a rebate to a purchaser referred to in subparagraph 59(2)(e)(vi) of the Act of all or part of the tax paid if the passenger vehicle, truck or van in respect of which the tax was paid

(a) is specially equipped with

(i) a device that is used primarily to enable a wheelchair to enter or leave the passenger vehicle, truck or van, or

(ii) auxiliary driving controls that are used to facilitate the operation of the passenger vehicle, truck or van by a person who is permanently deprived of the use of both lower limbs as a result of a physiological ailment, injury, defect or deficiency, and

(b) is not operated by the purchaser or another person for the purpose of earning a profit for any person or as part of any undertaking carried on for gain.

14.1(2)The Minister may authorize a rebate to a purchaser referred to in subparagraph 59(2)(e)(vii) of the Act of all or part of the tax paid if the motor vehicle in respect of which the tax was paid

(a) is specially equipped with a device that is used primarily to enable a wheelchair to enter or leave the motor vehicle, and

(b) is not operated by the purchaser or another person for the purpose of earning a profit for any person or as part of any undertaking carried on for gain.

14.1(3)Application for a rebate under subsection (1) or (2) shall be made by the purchaser in writing to the Minister, setting out such information as the Minister may require.

14.1(4)A purchaser applying for a rebate in respect of a passenger vehicle, truck or van that is specially equipped as described in paragraph (1)(a) shall submit with the application a letter from a medical practitioner lawfully entitled to practise medicine in the Province, certifying that the person who is transported in or who is operating the passenger vehicle, truck or van is permanently deprived of the use of both lower limbs as a result of a physiological ailment, injury, defect or deficiency.

88-185

14.2(1)The Minister may authorize a rebate to the New Brunswick Power Corporation of the tax paid on machinery and equipment by a subcontractor where the machinery and equipment is purchased by the subcontractor under the terms of a real property supply and install contract and is used directly by the New Brunswick Power Corporation in producing electricity.

14.2(2)Subsection (1) shall be deemed to have come into force on April 1, 1990.

91-166

15Applications for a refund of Social Services and Education Tax by Status Indians shall

(a) be made in writing on a form provided by the Commissioner,

(b) set forth the Indian’s name, address, band number, and serial number of his certification of Indian Status card, and

15.1(1)The following goods or classes of goods do not fall within the ambit of paragraph 11(o) of the Act:

(a) turbines, generators, auxiliary power equipment, substations, transformers, switchgear and ancillary equipment used to produce or transmit electricity;

(b) firefighting equipment;

(d) log loaders if attached to or mounted on licensed vehicles;

(e) logging trailers, wagons or sleds and complete parts of logging trailers, wagons or sleds used in transportation;

(f) water well drilling equipment;

(g) machinery and equipment used in loading, unloading or warehousing areas;

(h) pipelines and related machinery and equipment used in transporting goods outside the process of manufacture or production of goods;

(i) machinery and equipment for use in preparing, producing, processing or dispersing prepared food and beverages or individual items of prepared food and beverages in an eating establishment, centralized kitchen or similar facility whether or not the prepared food and beverages or individual items of prepared food and beverages are for consumption on the premises;

(j) machinery and equipment for use in meat cutting or processing by a retailer or wholesale-retailer;

(k) machinery and equipment which

(i) provides support to or for other machinery and equipment, and

(ii) forms part of a building or structure

(A) by providing support to or for the building or structure, or

(B) by providing shelter for people, plant or moveable property; and

(l) materials purchased in bulk and used to repair or maintain machinery and equipment, including, without limiting the generality of the foregoing, electrical wire and other types of wire, ropes, chains, steel plates, metal angles, metal channels and packing materials.

15.1(2)Paragraphs (1)(a) to (h) shall be deemed to have come into force on March 1, 1977.

15.1(3)Paragraphs (1)(i) to (k) shall be deemed to have come into force on October 1, 1984.

15.1(4)Paragraph (1)(l) shall be deemed to have come into force on October 1, 1987.

87-136; 93-198; 96-115

15.2(1)The following goods or classes of goods do not fall within the ambit of paragraph 11(p) of the Act:

(a) water treatment chemicals;

(b) chemical, animal, mineral or vegetable matter used to test goods for quality control;

(d) Repealed: 92-169

(e) lubricants and abrasives;

(f) welding gases; and

(g) explosives.

15.2(2)Subsection (1) shall be deemed to have come into force on January 1, 1985.

89-198; 92-169

16(1)For the purposes of paragraph 11(ll) of the Act, the following goods are defined to be equipment for use in producing telephone service:

(a) central office equipment that is,

(i) switchboard and associated equipment,

(ii) switching equipment,

(iii) transmission equipment,

(iv) carrier equipment,

(v) terminal equipment,

(vi) radio-telephone equipment,

(vii) power equipment including stand-by auxiliary power equipment, or

(viii) frames, including associated wiring;

(b) station apparatus that is,

(i) a telephone instrument,

(ii) power equipment

(iii) key telephone equipment,

(iv) radio-telephones,

(v) terminal equipment, or

(vi) subscriber carrier equipment;

(i) switchboard and associated equipment,

(ii) cross connecting frames,

(iii) power equipment, or

(iv) switching equipment;

(d) complete parts for any of the above equipment.

16(2)In paragraph 11(ll) of the Act

“public utility” means a regulated company, as defined in the CRTC Telecommunications Rules of Procedure under the Canadian Radio-television and Telecommunications Commission Act (Canada) and the National Telecommunications Powers and Procedures Act (Canada), that provides telephone service and whose tariff is approved under the CRTC Telecommunications Rules of Procedure.

95-9

17(1)For the purposes of paragraph 11(mm) of the Act, evidence of taking up residence in the Province by a settler includes,

(a) the acceptance of employment of a full time nature within the Province,

(b) posting to a place within the Province while on duty within the service of Her Majesty’s Armed Forces,

(d) any combination of the aforementioned events.

17(2)A settler is deemed to have taken up residence in the Province at the earliest date upon which any of the events mentioned in subsection (1) occurs.

93-11

18Where a motor vehicle is purchased within the Province and such vehicle is removed from the Province within thirty days of the date of the purchase and licensed in another Province to be used outside the Province, then the tax collected at the time of purchase may be refunded by the Minister on receipt of satisfactory evidence of tax paid and of removal and licensing outside the Province.

19The blood transfusion service of the Canadian Red Cross Society shall not be obliged to pay the tax when purchasing dry ice which will be used in carrying out their blood transfusion service.

20(1)The Minister is authorized to enter into arrangements with the Province of Prince Edward Island or with the Province of Nova Scotia whereby a relaxation of the Act relative to the collection of the tax payable to the Province on goods sold upon ferries operating between the Province of New Brunswick and the other said Provinces, or either of them, may be affected.

20(2)Without restricting the generality of the foregoing, the Minister may, if he deems it necessary, forsake the collection of all or any portion of the tax otherwise payable to the Province on goods sold upon such ferries.

96-115

21Regulation 72-15 under the Social Services and Education Act is repealed.

22This Regulation comes into force on October 1, 1984.

SCHEDULE A

GOODS THAT ARE EXEMPT FROM TAX FOR A FARMER UNDER PARAGRAPH 11(i) OF THE ACT

- a -

aerators for pumping air around grain, hay or produce in storage (aérateurs pour faire circuler l’air autour du grain, du foin ou des fruits ou légumes en entrepôt)

agricultural feed and additives (aliments et compléments de l’alimentation animale)

aircraft - specially designed for aerial spraying (aéronef conçu uniquement pour la pulvérisation des récoltes)

alarm systems that monitor temperature and humidity levels if used to prevent death or damage to livestock or crops (systèmes avertisseurs des niveaux d’humidité et de température visant à prévenir la mort ou les dommages au bétail ou aux récoltes)

anchor stakes for livestock (ancres de retenue à terre)

animal blankets (couvertures pour animaux)

animal foot baths (bains de pieds pour animaux)

animal marking pencils and guns (crayons et fusils de marquage des animaux)

antibiotics for farm livestock (antibiotiques pour bétail)

artificial insemination equipment (équipement d’insémination artificielle)

augers - grain and post hole (tarrières à poteaux et vis à grain)

axes (haches)

- b -

backrubbers - cattle (gratte-dos - bétail)

bale elevators, loaders and stookers (élévateurs, chargeuses et groupeurs de balles)

bale staples, ties and twine (agraffes, attaches et cordes à balles)

balling guns (lance capsule)

barn cleaning equipment (équipement de nettoyage pour grange)

beekeeping supplies (approvisionnements d’apiculture)

bees - live (abeilles - vivantes)

bells - livestock (cloches pour bétail)

bin loaders (chargeuses à bennes)

binder twine (cordes à lieuse)

blacksmith tools (outils de forgeron)

bob sleds (bobsleigh)

boots - rubber, animal (bottes ou sabots en caoutchouc pour animaux)

bottles - ROP test (bouteilles pour épreuve du contrôle d’aptitude)

branding paste, paint and ink (pâte, peinture et encre à marquer)

brooders (couveuses)

brooms - stable (balais d’étable)

buckets - rubber, metal or plastic (seaux en caoutchouc, en métal ou en plastique)

buckets, blades and rear blades or front-end loaders designed and marketed specifically for use on farm tractors (bennes, lames et lames arrières ou chargeurs frontal, conçus et vendus pour tracteurs agricoles)

bull halter controller (licous avec oeillères pour taureaux)

bull rings, staff and snaps (anneaux pour taureaux, laisse rigide ou manche et mousqueton)

butter making equipment (accessoires de barattage)

- c -

cages - livestock (cages à bétail)

calcium chloride installed in farm tractor tires (chlorure de calcium pour les pneus de tracteurs agricoles)

calculators - beef cattle (calculatrice - bovins de boucherie)

calf brotters (abris à veaux)

calf feeding bottles and pails (bouteilles et seaux pour veaux)

calf pullers (vêleuses)

calf tables (tables d’examen - tables de vêlage)

canes - stockman’s (cannetoise d’éleveur)

caponizing outfits (appareils de chaponnage)

carbola (acide carbolique)

carcass incinerators (incinérateurs de carcasses)

carriers within producing greenhouse (chariots de manutention dans une serre en production)

castrators and holders (émasculateurs et cages de contention pour castration)

catching and handling mitts (mitaines de capture et de manutention)

chains - farm tractor tire (chaînes pour pneus de tracteurs agricoles)

chainsaws (scies à chaîne)

cider presses (pressoirs à cidre)

C-K-A-Gene-Chick (poussins C-K-A-Gene)

clay hooks (crochets)

climatometers (euphorimètres (climatomètres))

combines (moissonneuses)

computers and controls for automatic feeding systems (ordinateurs et dispositifs de réglementation pour système d’alimentation automatique)

cones - poultry killing (cônes d’abattage des volailles)

containers for use in processing, shipping or delivering farm products (récipients utilisés pour le traitement, l’expédition ou la livraison des produits de ferme)

control equipment and distribution pipes for carbon dioxide fertilizer (équipement de contrôle et tuyaux de distribution pour gaz carbonique)

conveyors (élévateurs)

corn listers and planters (bineuses-sarcleuses et semoirs à maïs)

covers - cattle (couvertures pour bétail)

cow - stanchions, ties and chains (étançons et chaînes d’attache à vache)

crop harvesting equipment (équipement pour récolter)

crop protectors (dispositifs de protection des cultures)

cultivators (cultivateurs)

- d -

dairy-pails and towels (seaux à lait et serviettes)

debeakers - poultry (débecqueurs pour débecquage de la volaille)

dehorners - cattle (coupe-corne et brûle-corne à betail)

dehorning paste (pâte à décorner)

dehumidifiers used in product storage (déshumidificateurs utilisés pour les produits en stockage)

de-icers - electric stock tank (dégivreurs électriques de réservoirs de stockage)

dew-claw covers (protège ergots)

disc and drag harrows (herses à disques et herses lourdes)

disinfectants (désinfectants)

dockers - electric (coupe-queues avec cautère - électriques)

draft horses (chevaux de trait)

drainage tile for farm land drainage (tuyaux de drainage destinés au drainage de terrains agricoles)

drench bottles - livestock (bouteilles à breuvage - bétail)

drugs for farm livestock (produits pharmaceutiques pour le bétail)

dusters and sprayers (poudreuses et pulvérisateurs)

- e -

egg baskets, cartons and trays (paniers et contenants à oeufs)

egg-brushes (brosses à oeufs)

egg candlers (mires-oeufs)

egg gathering equipment (équipement pour ramasser des oeufs)

electric motors for use on exempt farm machinery (moteurs électriques conçus pour la machinerie agricole exonérée d’impôts)

electronic controls designed for use on farm machinery and equipment (commandes électroniques conçues pour la machinerie et l’équipement agricoles)

energy blankets for greenhouses (bâches chauffantes pour les serres)

ensilage cutters (coupes ensilage)

escalators (conveyors) to handle farm products (élévateurs (convoyeurs) pour la manutention des produits agricoles)

- f -

fan belts designed for farm machinery and equipment (courroies conçus pour la machinerie et l’équipement agricoles)

fanning mills (machines à vanner)

fans - hay drying (ventilateurs pour sécher le foin)

farrowing crates (cages de mise-bas)

feed bins and carts (huches et chariots d’alimentation)

feed cookers, grinders and mixers (équipement pour cuire, broyer et mélanger les aliments du bétail)

feed molasses (mélasse - alimentation animale)

feed pails (seaux - alimentation animale)

feeders - livestock (mangeoires pour bétail)

feedwater treatment equipment used in greenhouses (équipement de traitement de l’eau d’alimentation utilisé dans les serres)

fencing (all types) and supplies (clôtures (toutes sortes) et matériaux à clôtures)

fencing tools - specially designed (outils spéciaux conçus pour clôtures)

fertilizer (engrais)

fertilizer and lime applicators, spreaders and tanks (épandeurs et réservoirs d’engrais et de chaux)

filters (air, fuel and oil) designed for farm machinery (filtres à air, de carburant et d’huile destinés à l’équipement de la ferme)

filters for processing farm products (filtres utilisés pour le traitement de produits de la ferme)

fleshing machines (machines à dégraisser)

fogging machines (nébuliseurs)

foot rot shears (ciseaux pour onglos)

forklifts designed and marketed for attachment to farm tractors (élévateurs à fourche conçus et vendus pour être fixés sur les tracteurs agricoles)

forks (fourches)

fox tongs (pinces à renard)

fungicides (fongicides)

- g -

galvanized wire (fil galvanisé)

gardening tools used to produce crops for sale (outils de jardinage utilisés dans la production de récoltes pour le marché)

gestation calendars (calendriers de gestation)

glass cleaning equipment for use in greenhouses (équipement pour nettoyer les vitres dans une serre)

grading equipment for farm products (équipement de classement des produits agricoles)

grain (grain)

grain bins (cellules à grains)

grain blowers, cleaners and dryers (machines à souffler et nettoyer le grain et séchoirs à grains)

grain moisture meters (hygromètres à grains)

grain pickers, rollers, stackers and treaters (machines à ramasser, rouler, entreposer et traiter le grain)

greenhouse pots and flats (godets et plateaux pour serre)

grooming equipment - livestock (matériel à toilettage - bétail)

- h -

hand bucksaws (scies à bûches)

hammermills (broyeurs)

hammers and clinchers - furriers (marteaux et pinces de fourrures)

harnesses and harness hardware (harnais et quincaillerie pour harnais)

harrow carts (chariots à herse)

harrows (herses)

hay (foin)

hay balers (ramasseuses-presse)

hay carriers and slings (carriage and track) (transporteurs à foin et élingues (chariot et rail porteur))

hay loaders, mowers and presses (chargeuses, faucheuses, ramasseuses-presse)

hay racks (râteliers)

hay rakes (râteaux à foin)

hay salt (sel à foin)

hay scrapers and stackers (rateaux à foin et empileuses)

hay storage bags (sacs d’entreposage à foin)

hay tedders (faneuses à foin)

haying equipment (équipement de fenaison)

headgates - cattle (corral mobile)

heat lamps - incubators (lampes à rayonnement infrarouge-incubateurs)

heat systems - incubation and farrowing (systèmes de chauffage-incubation et mise bas)

heating systems for greenhouses (systèmes de chauffage pour les serres)

heaters (master) for barns and potato houses (dispositifs de chauffage pour granges et entrepôts de pommes de terre)

henspecks (oeillères pour poules)

herbicides (herbicides)

high pressure washers for cleaning farm outbuildings (laveuses à haute pression utilisées pour nettoyer les bâtiments de ferme)

hitching rings (anneaux d’attelage)

hobbles - livestock (entrevons - bétail)

hoes (houes à bras)

hog catchers and holders (lassos à porcs et instruments de retenue)

hog rings and ringers (anneaux pour porcs)

hog scrapers and slappers (grattoirs à fumier et fouets à porc)

hoof chisels, knives, levelers and picks (équipement utilisé pour râper les sabots)

hooftrimming stalls (stalles utilisées pour râper les sabots)

hooks - meat and boning (crochets à viande et de désossement)

horn training weights (poids de guide-cornes)

horseshoes (fers à cheval)

hoses (tuyaux)

humidifiers used in product storage facilities (humidificateurs d’entrepôts de produits agricoles)

humidistats used in greenhouses (hydrostats utilisés dans les serres)

hydrometers (hydromètres)

- i -

incubators (incubateurs)

infusion tubes - udder (tubes pour perfusion - pis)

insecticide dispensers and sprayers (distributeurs et pulvérisateurs d’insecticide)

insecticides (insecticides)

irrigation systems (pumps, piping, tubing, sprinklers, fittings) (systèmes d’irrigation (pompes, tuyaux, arroseurs rotatifs et raccords))

- k -

kickstop restrainers (appareils de contention et anti-ruade pour bétail)

knives - butchering and castrating (couteaux de boucherie et couteaux à castration)

- l -

labels for containers of farm products (étiquettes pour récipients de produits de ferme)

ladders designed for fruit picking (échelles conçues pour la cueillette des fruits)

lamb savers (seaux avec tétines pour agneaux)

lariets - honda (lassos - noeud coulant)

laying nests (nids d’accouchage)

light bulbs and equipment to promote or inhibit growth (ampoules électriques et équipement pour promouvoir la croissance)

lightning rods (tiges de paratonnerre)

lime (chaux)

lime bulk boxes (boîtes à chaux en vrac)

liquid fertilizer dilutors, injectors and valves (diluants d’engrais liquide, injecteurs et soupapes)

litter carriers (transporteurs de litière)

livestock (bétail)

livestock and poultry tags (étiquettes pour bétail et volaille)

livestock handling equipment (équipement de manutention du bétail)

livestock protectors (protecteurs de bétail)

livestock watering equipment (abreuvoirs de bétail)

- m -

machine bolts, nuts and washers (boulons, écrous et rondelles)

magnets - rumen (aimants - rumen)

manure handling equipment (équipement de manutention du fumier)

mastitis detectors (appareils de détection de la mammite)

material handling equipment in greenhouses (équipement de manutention des matériaux dans une serre)

medicines and medicaments for farm livestock (médicaments pour le bétail)

metal nests (nids de métal)

milk coolers and storage tanks (refroidisseurs à lait et réservoirs à lait)

milk liners, strainers and filters (doublures et filtres à lait)

milk pipelines and transfer systems (lactoducs et systèmes de canalisation de lait)

milk separators (écrémeuses)

milking machines and parlours (machines à traite et salles de traite)

milking stools (sièges à traite)

mulch - plastic, fabric or organic (paillis en plastique, en tissus ou paillis organique)

- n -

needles and syringes (aiguilles et seringues)

nest eggs (oeufs artificiels)

nipples - livestock (tétines pour bétail)

notchers - ear (systèmes d’identification par encoches - oreilles)

nozzles and hoses (lances et tuyaux d’arrosage)

- o -

oat crushers (broyeurs d’avoine)

obstetrical chains and handles (vêleuses)

oiler concentrates (insecticides concentrés pour gratte-dos)

oilers - cattle (gratte-dos insecticides pour bétail)

- p -

pallets (palettes)

parts (complete) for any goods listed in this Schedule (pièces achevées pour les biens énumérés à la présente annexe)

pelting boards and sleeves (planches et moules pour tendre des peaux)

pelting knives (couteaux à écorcher)

pesticides (pesticides)

picking bags (sacs à récolter)

pig savers (trémies de rationnement des porcs)

plant growth regulants (régulateurs de croissance des plantes)

planting equipment (équipement pour semence)

plants - vegetable and flower (plantes - légumes et fleurs)

plastic film with ultra-violet barrier (pellicule de plastique avec barrière à ultra-violet)

plastic flooring for stalls and pens (revêtement de sol en plastique pour stalles et enclos)

plows - except those designed for bulldozing or snow removal (charrues, sauf pour les bulldozers et les chasse-neige)

poles, posts and stakes for fencing or produce (supports ou matériaux de clôture pour légumes et fruits)

pollen traps (pièges à pollen)

polypropylene glycol for ketosis (polypropylène glycol pour la cétose)

portable corrals (corrals mobiles)

portable grain elevators (élévateurs à grain portatif)

potato bulk boxes - field to storage (bennes pour transfert de pommes de terres en vrac du champ à l’entrepôt)

potato diggers, planters and weeders (arracheuses, semeuses et sarcleuses de pommes de terre)

potting machines (machines à rempoter)

poultry - live (volailles - vivantes)

poultry netting (filets métalliques pour volailles)

pregnancy testers (ensemble d’examen de gestation)

pressure cleaning equipment (équipement de nettoyage à haute pression)

prod poles (aiguillons)

protective clothing and devices used in the distribution of controlled chemicals (vêtements protecteurs et matériel utilisés lors de la manutention de produits chimiques de répression)

pruning clippers and shears (tondeuses et sécateurs)

- r -

radio communication equipment for use on farm machinery (équipement de radio pour utilisation sur l’équipement de la ferme)

rakes (râteaux)

rasps - horn and hoof (râpes pour cornes et sabots)

refrigeration equipment for feed or produce storage (équipement de réfrigération pour l’entreposage de nourriture d’animaux ou de fruits et légumes)

rock pickers (ramasseurs de pierres)

rope (corde)

rubber cow mats (tapis de caoutchouc pour vaches)

rubber matting for milking parlours (tapis en caoutchouc pour salles de traite)

- s -

salt licks and holders (blocs à lécher et support)

saw wire - obstetrical and dehorning (fil-scie - obstétrique et pour écornage)

sawdust and wood chips for animal bedding (sciures et copeaux de bois pour litière)

scabbards - knife (gaines de couteau)

scales - livestock and produce (balances pour le bétail et les fruits et les légumes)

scoops - feed and grain (pelles à aliments et à grains)

scours tablets (comprimés contre la diarrhée)

scuffers (cultivateurs)

scythes and blades (faux et lames)

seed treaters (appareils de désinfection de semence)

seeders and planters (semeuses et planteuses)

seeds - vegetable and flower (graines - légumes et fleurs)

service (repair labour) to any goods listed in this Schedule (services de main-d’oeuvre pour la réparation des biens énumérés à la présente annexe)

shampoos - livestock (shampoing - bétail)

sheep shears and clippers (grands ciseaux et tondeuses à moutons)

shepherd’s crooks (houlettes)

shovels (pelles)

shrubs - fruit-bearing (arbustes - porteurs de fruit)

sickles (faucilles)

silo unloaders (désileuses)

single trees and irons (baculs et quincaillerie connexe)

skinning machines (machines à dépouiller)

smokers - beekeeping (appareils fumigènes)

snaths and blades (manches et lames de faux)

soil additives (conditionneurs de sol)

soil mining machinery used in greenhouses (machines pour défoncer le sol utilisées dans les serres)

soil packers (compacteurs de sol)

soil pasteurizers (pasteurisateurs de sol)

sorting poles (piquets indicateurs)

sow collars, ties and stalls (colliers, entraves et stalles pour truies)

spark plugs designed for use in farm machinery (bougies conçues pour la machinerie agricole)

squeezes - cattle (cages de contention ou de contrainte - bétail)

stable cleaning equipment (équipement de nettoyage pour écuries)

steel haystack forms (mangeoires en acier pour balles rondes)

steels - butcher (fusil à aiguiser - boucher)

sterilization equipment (équipement de stérilisation)

stock boxes (boîtes - stock)

storage bins - prefabricated or portable (cellules d’entreposage - préfabriquées ou portatives)

straw (paille)

strip cups (tasses de trempage)

stubble burners (brûleurs de chaumes)

sub soilers (sous-soleuses)

swarming poles and boxes - beekeeping (manches et boîtes à essaim)

swath turners (vire-andains)

- t -

tarpaulins (bâches)

teat dilators, dip instruments, protectors and sprays (dilatateurs de trayon, instruments de trempage du trayon, protecteurs et liquide à vaporiser les trayons)

thermometers - dairy and veterinary (thermomètres de laiterie et thermomètres - médecine vétérinaire)

thermostats and temperature controls in greenhouses (thermostats et panneaux de réglage de température de serre)

threshing machines (batteuses)

tillers - garden (motoculteurs de jardin)

tires designed and marketed for farm machinery (pneus conçus et vendus pour l’équipement de la ferme)

tooth nippers - pig (pinces pour couper les dents des porcelets)

tow cables (câbles de touage)

tractors - wheeled farm-type with at least 25 horsepower (tracteurs agricoles sur roues ayant 25 chevaux-vapeur ou plus)

trailers - farm (remorques - agricole)

trees - fruit-bearing (arbres - porteurs de fruits)

troughs - livestock (auges à bétail)

turkey saddlers (coussinets de protection pour dindes)

turntables for foundation frames (plateaux tournants pour cadres de cire gauffrée)

- u -

udder supports and wash (protège-pis et lave-pis)

- v -

vaccines for farm livestock (vaccins pour bétail)

vacuum cleaners designed for livestock (aspirateurs conçus spécialement pour le bétail)

ventilating systems for farm buildings (systèmes de ventilation pour édifices pour la ferme)

veterinary tools and supplies (outils et fourniture de médecine vétérinaire)

vitamins for livestock (vitamines pour bétail)

- w -

wagons - farm (chariots agricoles)

water heaters - portable immersion (chauffe-eau par immersion-portatif)

water pumps for watering systems (pompes à eau pour systèmes d’irrigation)

water warmers for agricultural purposes (chauffe-eau - agricole)

watering equipment and programmers in greenhouses (équipement pour arroser et pour régler l’irrigation dans les serres)

wax - turnip (cire à navets)

wax extractors (extracteurs de cire)

weaners - livestock (muselières de sevrage - bétail)

weed burners (brûleurs de mauvaises herbes)

weed control chemicals (chimiques destinés au contrôle des mauvaises herbes)

weeders (sarcloirs)

weight tapes - livestock (ruban pour poids - bétail)

wheelbarrows (brouettes)

wheeled hoes (houes ou bineuses)

whips - stockyard (fouets utilisés dans les parcs à bestiaux)

wing band pliers (pinces à bague d’aile)

wire mesh for cages (grillage à cages)

wool cards (cadres)

wound dressing - livestock (bandages - bétail)

wrappers for farm produce (équipement et matériaux d’emballage pour produit agricole)

90-135; 93-198

SCHEDULE B

GOODS THAT ARE EXEMPT FROM TAX FOR A FISHERMAN

UNDER PARAGRAPH 11(k) OF THE ACT

- a -

aluminum pen boards and stanchions (planches de séparation et épontilles en aluminium)

anchor chains, lines and shackles (chaînes, lignes et manilles d’ancre)

anchors - mooring, trap and trawl (ancres pour lignes dormantes, filets et chaluts)

aprons (tabliers)

- b -

bait (appâts)

bait freezers (congélateurs d’appâts)

barometers (baromètres)

batteries - marine (batteries - type marin)

bilge pumps (pompes de cale)

binnacles (habitacles)

block trawl anchors (ancres de chaluts)

bluestone (pierre bleue - sulfate de cuivre)

boat bailers (écopes)

boats - fishing (bateaux de pêche)

buoys, floats and markers (bouées, flotteurs et repères)

burlap net covers (emballage en toile pour filets de pêche)

- c -

cables (câbles)

chafing gear or hides (tabliers de protection - peaux de vache)

chains (chaînes)

charts - tide and navigation (cartes marines et cartes des marées)

chocks (chaumards)

clocks - ships (horloge pour bateaux)

connectors (attaches)

crates (caisses)

- d -

depth sounders (sondeurs)

dinghies - fishing (canots de pêche)

direction finders (radiogomiomètres)

dories - fishing (doris de pêche)

drive shafts - boats (arbres de transmission pour bateaux)

dye - net (teinture de filet)

- e -

electric light bulbs for use on boats - 6, 12 and 32 volts (ampoules électriques de bateaux - de 6, 12 et 32 volts)

engine room telegraph (transmetteur d’ordres)

engines - boats (moteurs de bateaux)

- f -

fast - eye blocks (poulies fixes)

fenders - rope (défenses en cordage)

fish bugs, hooks, jigs, lines, lures and sinkers (insectes, hameçons, turluttes, lignes, leurres et lests à pêcher)

fish finding equipment (équipement de repérage du poisson)

fish storage tanks (réservoirs d’entreposage du poisson)

fishing nets and netting (filets de pêche et matériel de filets)

floats for nets (flotteurs de filets)

fog bells and horns (cloches de bord et cornes à brumes)

forks (fourches)

- g -

gaffs (gaffes)

galley stoves and ranges (cuisinières et fourneaux pour bateaux)

galvanized steering blocks (commandes de gouvernail galvanisées)

gas tanks - boats (réservoirs à essence pour bateaux)

gloves (gants)

grub hoes (pioche - bêche)

gurdies (monte-ligne)

- h -

hatch covers (couverts d’écoutille)

hoists - boats (appareils de levage pour bateaux)

hydraulic pumps, motors, fittings, hoses and valves (pompes, moteurs, raccords, tuyaux et soupapes hydrauliques)

hydraulic steerers and auto pilots (appareils hydrauliques à gouverner et pilotes automatiques)

- i -

ice-making machines (appareils à faire de la glace)

- k -

knives - filleting, splitting, skinning (couteaux à fileter et à éviscérer)

- l -

lamps for use on boats (lampes à être utilisées sur bateaux)

lobster measures, plugs and rubber bands (mesures de homard, barre-pince et serre-pince)

lobster traps (casiers à homard)

loose hook blocks (poulies mobiles avec crochet)

- m -

machine bolts, nuts and washers (boulons, écrous et rondelles)

marine refrigerators (refrigérateurs pour bateaux)

marine stoves and furnaces (cuisinières et chaudières pour bateaux)

marine toilets and sinks (toilettes et éviers pour bateaux)

mending twine for nets (ligne de ramendage pour filets)

moss rakes (râteaux pour le carragaheen)

motors - inboard and outboard - fishing boats (moteurs de bateaux de pêche - moteurs intérieurs et hors-bord)

- n -

navigation and port lights (feux de navigation)

needles for netting (aiguilles de ramendage)

net moorings and winches (amarres à filet et treuils)

nets and net dye (nappe de filet et teinture de filet)

netting leads (plombs à filet)

- o -

oars (rames)

otter chains, discs, lifters, rollers and spacers (chaînes, disques, élévateurs, rouleaux et intermédiaires pour chaluts)

otter combination rope (filin mixte de chaluts)

otter trawl doors and floats (panneaux et flotteurs de chaluts)

otter trawl leather - nets (tabliers de protection en cuir pour chaluts)

- p -

pails (seaux)

paint - marine, for boats (peinture marine pour navires)

parts (complete) for any goods listed in this Schedule (pièces achevées pour les biens énumérés à la présente annexe)

power blocks (poulies motrices)

preservatives - nets and lines (produits de conservation - filets et lignes de pêche)

propellers (hélices)

pumps - boats (pompes pour bateaux)

- q -

quadrants (quadrants)

- r -

radar equipment for fishing boats (équipement de radars pour bateaux de pêche)

radio equipment for fishing boats (équipement de radio pour bateaux de pêche)

radio telephones for fishing boats (radio-téléphones pour bateaux de pêche)

refrigeration equipment for fishing boats (appareils frigorifiques pour bateaux de pêche)

resin and fiberglass matting (toile de résine et de fibre de verre)

rope (cordage)

row locks (tolets)

rubber clothing and footwear (vêtements et chaussures en caoutchouc)

- s -

sails for fishing boats (voiles pour bateaux de pêche)

scale baskets (paniers à écailles)

scallop bags and ties (sacs à emballage et attaches pour pétoncles)

seam paint and filler (scelleur à couture et étoupe)

service (repair labour) to any goods listed in this Schedule (services de main-d’oeuvre pour la réparation des biens énumérés à la présente annexe)

shackles (manilles)

shovels (pelles)

signal bells (avertisseurs sonores)

skiffs and scows - fishing (skiffs et chalands - pêche)

snatch blocks (poulies coupées)

stays (étais)

steering wheels - boats (roues de gouvernail - bateaux)

stoves and oil burners for use in boats (calorifères et brûleurs à l’huile pour bateaux)

survival suits (vêtements de survie)

- t -

tarpaulins (bâches)

tide tables (tables des marées)

trap dumpers, haulers and lifters (appareils de vidage et de levage de casiers)

trolling bells, blocks, springs and swivels (cloches, poulies, ressorts et émerillons pour la pêche à la traîne)

turnbuckles (ridoirs)

- v -

ventilators (ventilateurs)

- w -

waders (cuissardes)

washdown pumps - boats (pompes de lavage pour bateaux)

winches - boats (treuils pour bateaux)

wire cable (câble en acier)

90-135; 93-198

SCHEDULE C

GOODS THAT ARE EXEMPT FROM TAX FOR A SILVICULTURIST

UNDER PARAGRAPH 11(tt) OF THE ACT

- a -

aircraft - specially designed for aerial spraying (aéronef - conçus uniquement pour la pulvérisation aérienne)

alarm systems that monitor temperature and humidity levels where their use is required to prevent death of or damage to seedlings, plants, trees, flowers or shrubs (systèmes avertisseurs des niveaux d’humidité et de température visant à prévenir la mort ou les dommages aux semis, plantes, arbres, fleurs ou arbrisseaux)

altimeters used to measure tree heights (altimètres pour mesurer la hauteur des arbres)

augers - post hole, tree (tarières à poteaux et à arbres)

axes (haches)

- b -

baler machines and twine - trees (machines à emballer et corde-arbres)

batteries - specially designed for farm tractors, tree harvesters, skidders and similar wood harvesting equipment (batteries d’accumulateur conçues pour tracteurs agricoles, débusqueuses - débardeuses et engins d’abattages du genre)

brush saws (débroussailleuses)

buckets - rubber, metal or plastic (seaux - caoutchouc, métal ou plastique)

buckets, blades and rear blades or front-end loaders designed and marketed specially for use on farm tractors (bennes, lames et lames arrières et chargeur frontal, conçues et vendues pour tracteurs agricoles)

- c -

calcium chloride installed in farm tractor tires (chlorure de calcium pour les pneus de tracteurs agricoles)

calipers used to measure tree diameters (compas à verge pour mesurer le diamètre des arbres)

cans for maple syrup (boîtes de conserve pour sève d’érable)

cant hooks (crochet-gaffes)

carriers used within the confines of a greenhouse (chariots utilisés dans une serre)

chains - logging and boom (chaînes d’aillingue et chaînes dans l’exploitation forestière)

chains - tire, for farm tractors (chaînes pour pneus de tracteurs agricoles)

chainsaws (scies à chaînes)

climatometers (euphorimètres (climatomètres))

containers for use in processing, shipping or delivering maple products, plants, trees, flowers or shrubs (récipients servant à la transformation, l’expédition ou la livraison de produits d’acériculture, de plantes, d’arbres, de fleurs ou d’arbrisseaux)

control equipment and distribution pipes for C02 fertilizer (équipement de contrôle et tuyaux de distribution pour l’engrais de gaz carbonique)

cultivators (cultivateurs)

- d -

debarkers (écorceuses)

delimbers (ébrancheuses)

diameter tape used to measure tree diameters (ruban diamétrique pour mesurer le diamètre des arbres)

disinfectants (désinfectants)

draft horses (chevaux de trait)

drainage tile for cultivated land drainage (tuyaux de drainage pour le drainage de terrains agricoles)

dusters and sprayers (poudreuses et pulvérisateurs)

- e -

ear protectors - safety (cache-oreilles antibruit)

energy blankets for greenhouses (toiles chauffantes pour serres)

evaporation pans (plats d’évaporation)

evaporators (évaporateurs)

extractors (extracteurs de sève)

- f -

face masks - safety (visières)

farm wagons (chariots agricoles)

feedwater treatment equipment used in greenhouses (équipement de traitement de l’eau d’alimentation utilisé dans les serres)

feller-bunchers (abatteuses-groupeuses)

felling levers (leviers d’abattage)

fencing and fence posts used to protect trees and seedlings (équipement à clôtures, y compris les poteaux pour protéger les arbres et semis)

fencing tools (outils pour clôtures)

ferrules (viroles)

fertilizer applicators and tanks (distributeurs d’engrais et réservoirs d’engrais)

fertilizers (engrais)

files for saw sharpening and related devices (limes à affûter et dispositifs connexes)

filters - processing (filtres de transformation)

fittings for wire rope and cable used in woods operations (garnitures pour fil métallique, cordes et câbles servant à l’exploitation forestière)

fogging machines (nébuliseurs)

forklift attachments designed and marketed specially for attachment to farm tractors (attachements pour chariot élévateur à fourche conçus et vendus pour être attachés à des tracteurs agricoles)

forwarders - wood, tree (débusqueuses - bois, arbre)

fungicides (fongicides)

- g -

gardening tools used in the production of crops for re-sale (outils de jardinage utilisés dans la production de récolte pour le marché)

grain (grain)

greenhouse pots and flats (pots et plateaux de serre)

grooming brushes (brosses à panser)

- h -

harness (harnais)

harrows and tillers (herses et sarcleuses)

harvesters - wood and tree (abatteuses - bois et arbres)

hay (foin)

heating systems for greenhouses (systèmes de chauffage pour serres)

hoes (houes à bras)

horseshoes (fers à cheval)

humidifiers and dehumidifiers used for product storage (humidificateurs et déshumidificateurs utilisés pour le stockage de produits)

humidifiers and dehumidifiers used in greenhouses (humidificateurs et déshumidificateurs utilisés dans les serres)

humidistats used in greenhouses (hydrostats utilisés dans les serres)

hydrometers (hydromètres)

- i -

increment borers used to determine the age of trees (tarières de Pressler pour déterminer l’âge des arbres)

insecticides and concentrates (insecticides et concentrés)

irrigation systems, including power units if they are an integral part of the pumps, tubing, sprinklers and fittings (systèmes d’irrigation comprenant les blocs d’alimentation s’ils font partie des pompes, des tuyaux, les arroseurs rotatifs et les raccords)

- l -

labels for containers used in processing, shipping or delivering products (étiquettes pour récipients servant à la transformation, l’expédition ou la livraison de produits)

land packers (compacteurs de sol)

limbing tools (outils d’ébranchage)

lime (chaux)

lime bulk boxes (boîtes de chaux en vrac)

lime spreaders (épandeurs de chaux)

linerigging used in woods operations (cordage servant à l’exploitation forestière)

liquid fertilizer dilutors, injectors and valves (diluants d’engrais liquide, injecteurs et soupapes)

logging arches (arches de débardage)

- m -

machine bolts, nuts and washers (boulons, écrous et rondelles)

measuring equipment (appareils de mesure)

mistblowers (nébulisateurs)

moisture control equipment (équipement de réglage d’humidité)

mowing machines (tondeuses)

mulch - plastic, fabric or organic (paillis - en plastique, en tissu ou organique)

- n -

nozzles - hose (lances à tuyaux souples)

- p -

pails - metal, plastic or rubber (seaux - métal, plastique ou caoutchouc)

pails - sap (seaux pour sève d’érable)

pallets (palettes)

parts (complete) for any goods listed in this Schedule (pièces achevées pour les biens énumérés à la présente annexe)

peavies, picaroons, pike hooks and poles (tourne-billes, sapis-picois, gaffes et perches)

pesticides (pesticides)

plant growth regulants (régulateurs de croissance des plantes)

planting tools and trays (outils et plateaux de semence)

plants - flower and ornamental (plantes - à fleur et décorative)

plastic film with ultra-violet barrier (pellicules de plastique avec barrières à ultra-violet)

plastic netting for baling trees (filets de plastique pour emballer les arbres)

plastic tubing used in maple sugar production (tubes en plastique utilisés dans la production du sucre d’érable)

plows, except those designed for bulldozing or snow removal (charrues sauf celles pour les bulldozers et les chasse-neige)

porters - wood and tree (transporteurs - bois et arbres)

potting machines (machines à rempoter)

power tappers (entailloirs)

prisms used to determine stand basal areas and volumes (prismes pour déterminer la surface terrière et la densité d’un peuplement forestier)

processors - wood and tree (ébrancheuses-tronçonneuses - bois, arbres)

protective clothing and devices used in the distribution of controlled chemicals (vêtements protecteurs et matériel utilisés lors de la manutention de produits chimiques de répression)

pruning and limbing tools (outils servant à la taille et à l’ébranchage)

pulp hooks (crochet-gaffes)

- r -

rakes (râteaux)

rock pickers (ramasseuses de pierres)

rotivators (rotivators)

- s -

saw sharpening devices (dispositifs pour affûter les scies)

scaling equipment, including sticks, tapes and measuring devices (équipement de mesurage, y compris règles graduées de cubage au fin bout, rubans à mesurer et autres dispositifs à mesurer)

scarification and soil equipment for land preparation (équipement de scarification pour préparer la terre)

scoots (traîneau de débusquage - débardage)

scythes and blades for scythes (faux et lames)

seeders and planters (semoirs et planteuses)

seeds - flower (graines - fleur)

service (repair labour) to any goods listed in this Schedule (services de main-d’oeuvre pour la réparation des biens énumérés à la présente annexe)

shears (cisailles)

shovels (pelles)

shrubs (arbrisseaux)

skidder cables and chokers (câbles et colliers étrangleurs pour débusqueuse)

skidders (débardeuses)

skidding cones (entonnoirs de débusquage)

slashers (tronçonneuses)

sleds and trailers used to move logs from stump to skidway in the woods (traîneaux et roulottes servant à déplacer des billes dans le bois, de la souche à la piste de débardage)

sockets for wire rope and cable used in woods operations (douilles pour câble d’acier et câblage servant à l’exploitation forestière)

sod harvesting equipment (équipement de récolte de gazon)

sod plows (découpoires pour enlever le gazon)

soil mining machinery used by greenhouse operators (machines utilisées par les serristes pour défoncer le sol)

soil pasteurizers (pasteurisateurs de sol)

spiles (chalumeaux)

sprayers and spreaders (pulvérisateurs et épandeurs)

sprinkler systems for greenhouses (systèmes de gicleur pour serres)

strainers for maple products (filtres pour produits de l’érable)

sulkies and other similar wood forwarding equipment (arches de débardage et autre équipement de débardage-débusquage)

- t -

talley counters (compteurs-enregistreurs)

taps - sap (entailloirs - sève)

thermostats and temperature control panels for greenhouses (thermostats et panneaux pour les serres)

tillers - garden-type (motoculteurs de jardin)

tire chains for off-road forestry harvesting equipment (chaînes à pneus pour engins d’abattage ne circulant pas sur les chemins)

tractors - wheeled farm-type with at least 25 horsepower (tracteurs agricoles à roues d’au moins 25 chevaux-vapeur)

transplanting machines (repiqueuses)

tree farmers (débusqueuses)

tree harvester and skidder attachments (attachements pour abatteuse multifonctionnelle et débardeuses)

tree harvesters (abatteuses d’arbres)

trees and seedlings (arbres et semis)

- v -

ventilation equipment for greenhouses (équipement de ventilation pour serres)

- w -

water heaters - portable immersion (chauffe-eau par immersion-portatif)

water warmers (chauffe-eau - sylvicole)

waterers and automatic shut-offs (abreuvoirs et soupages automatiques)

watering equipment and programmers used in greenhouses (équipement pour arroser et pour régler l’irrigation dans les serres)

watering equipment for field irrigation (équipement d’irrigation - d’arrosage)

weed burners (brûleurs de mauvaises herbes)

weed control chemicals (chimiques pour le contrôle de mauvaises herbes)

wheelbarrows (brouettes)

wheeled hoes (houes ou bineuses)

winching equipment (équipement de treuillage)

wire rope and cable used in woods operations (fils métalliques, cordes et câbles destinés à l’exploitation forestière)

wood chippers (coupeuses-déchiqueteuses)

wood drying equipment (équipement pour sécher le bois)

wood splitters (fendeuses de bois)

wrappers for seedlings and maple products (emballage pour semis et produits d’acériculture)

- y -

yankie yarders (débusqueuses)

90-135; 93-198

SCHEDULE D

GOODS THAT ARE EXEMPT FROM TAX FOR A WOOD PRODUCER

UNDER PARAGRAPH 11(uu) OF THE ACT

- a -

axes (haches)

- b -

batteries specifically designed for farm tractors, tree skidders and similar wood harvesting equipment (batteries d’accumulateur conçues pour tracteurs, débusqueuses et autre équipement servant à la récolte du bois)

bucksaws - hand (scie à main)

- c -

cant hooks (crochets de levage)

chains - logging and boom (chaînes d’aillingue et à billes, chaînes utilisées dans l’exploitation forestière)

chainsaws (scies à chaînes)

- d -

debarkers (écorceuses)

delimbers (ébrancheuses)

draft horses (chevaux de trait)

- e -

ear protectors - safety (cache-oreilles antibruit)

- f -

face masks - safety (visières)

feller-bunchers (abatteuses-empileuses)

felling levers (leviers d’abattage)

ferrules (viroles)

files for saw sharpening and related devices (limes à affuter et dispositifs connexes)

fittings for wire rope and cable used in woods operations (garnitures pour fil métallique, cordes et câbles servant à l’exploitation forestière)

- g -

grain (grain)

grooming equipment - horses (équipement de toilettage - chevaux)

- h -

harness and harness hardware (harnais et quincaillerie de harnais)

harvesters - tree (abatteuses - arbres)

hay (foin)

horseshoes (fers à cheval)

- l -

linerigging used in wood operations (cordages servant à l’exploitation forestière)

logging arches (arches de débardage)

- p -

parts (complete) for any goods listed in this Schedule (pièces achevées pour les biens énumérés à la présente annexe)

peavies, picaroons, pike hooks and poles (tourne-billes, sapis-picois, gaffes et perches)

porters - wood and tree (transporteurs - bois et arbres)

processors - wood and tree (ébrancheuses-tronçonneuses - bois, arbres)

pulp hooks (crochets - gaffes)

- s -

scaling equipment - sticks, tapes and measuring devices (équipement de mesurage, y compris règles graduées de cubage au fin bout, rubans à mesurer et autres dispositifs à mesurer)

scoots (traîneaux de débusquage - débardage)

service (repair labour) to any goods listed in this Schedule (services de main-d’oeuvre pour la réparation des biens énumérés à la présente annexe)

skidder cable and chokers (câbles et colliers étrangleurs pour débusqueuse)

skidders - wood and tree (débardeuses - bois et arbres)

skidding cones (entonnoirs de débusquage)

slashers (tronçonneuses)

sleds and trailers used to move logs from stump to skidway in the woods (traîneaux et roulottes servant à déplacer des billes dans le bois, de la souche à la piste de débardage)

sockets for wire rope and cable used in woods operations (douilles pour câble d’acier et câblage servant à l’exploitation forestière)

sulkies and other similar wood forwarding equipment (arches de débardage et autre équipement de débardage-débusquage)

- t -

tire chains designed for forestry harvesting equipment (chaînes à pneus pour équipement de récolte forestière)

tires specially designed for forestry harvesting equipment (pneus conçus uniquement pour équipement de récolte forestière)

tractors - wheeled farm-type with at least 25 horsepower, when purchased with a tree harvester or skidder attachment as a single unit (tracteurs agricoles à roues d’au moins 25 chevaux-vapeur lorsqu’acheté comme un ensemble avec abatteuse multifonctionnelle ou débusqueuse)

tree farmers (débusqueuses)

tree harvester and skidder attachments designed for use with wheeled farm-type tractors (accessoires pour abatteuse multifonctionnelle et pour débusqueuse conçus pour être utilisés avec tracteurs agricoles à roues)

- w -

winching equipment (équipement de treuillage)

wire rope and cable used in woods operations (fils métalliques, cordes et câbles servant à l’exploitation forestière)

wood chippers (coupeuses-déchiqueteuses)

wood drying equipment (équipement pour sécher le bois)

wood splitters (fendeuses de bois)

90-135; 93-198

SCHEDULE E

GOODS THAT ARE EXEMPT FROM TAX FOR AN AQUACULTURIST UNDER PARAGRAPH 11(vv) OF THE ACT

- a -

aerators (aérateurs)

anaesthetics, antibiotics, disinfectants, medicaments, pharmaceuticals and vaccines for aquatic species (anesthétiques, antibiotiques, désinfectants, médicaments, produits pharmaceutiques et vaccins pour les espèces aquatiques)

anchors for mooring of boats, cages and lines (ancres pour amarrer les bateaux, les casiers et les cordages-lignes)

- b -

batteries - marine type only (batteries - type marin seulement)

boats - site servicing (embarcations - pour assurer le service sur les lieux d’élevage)

buoys, floats and markers (bouées, flotteurs et repères)

- c -

cages and tanks (casiers et réservoirs)

cement troughs for dipping oyster collectors (auges de béton pour immerger les collecteurs d’huîtres dans la purée)

cleaning brushes and cleaning tools (brosses et outils de nettoyage)

collector supports, including stands, flotation devices and long lines (supports de collecteurs, y compris plate-formes, appareils de flottaison et lignes de mouillage-longues lignes)

counters - tallying, measuring boards and weigh scales (compteurs, planches de mesure et balances)

crates, scale baskets and stowage and storage boxes (caisses, paniers à écailles, boîtes, caisses et bacs d’entreposage et d’arrimage)

- d -

dipnets (salbardes, épuisettes)

dissolved oxygen meters (appareil de mesure d’oxygène dissous)

diving suits and tanks (scaphandres et réservoirs)

- f -

fans for hatchery ventilation (ventilateurs d’écloserie)

feed storage boxes and bins (boîtes et cellules d’entreposage de nourriture)

feeders (mangeoires)

fish eggs (oeufs de poissons)

fish feed (nourriture pour poisson)

fish feed additives (additifs alimentaires pour nourriture à poisson)

fish feed mixers and grinders (broyeurs et mélangeurs de nourriture à poisson)

fish grading equipment (équipement de classement du poisson)

fish tags and tagging devices (étiquettes et dispositifs d’étiquetage du poisson)

fishing nets (filets de pêche)

freezers for quick-freezing, except cold storage units (congélateurs à congélation rapide excluant les unités d’entreposage à froid)

- h -

high pressure net or tank cleaning equipment (nettoyeur à haute pression de filet ou de réservoirs)

hoists for feed and fish handling (élévateurs pour manutention de nourriture et de poissons)

hydraulic pumps, motors, hoses, valves and fittings (pompes, moteurs, tuyaux, soupapes et raccords de systèmes hydrauliques)

hydrometers, pH meters, temperature and salinity meters and thermometers (hydromètres, mesureurs de pH, de température et de salinité et thermomètres)

- i -

ice-making machines (machine à glace)

incubators (incubateurs)

- k -

knives for filleting, gutting and shucking and other such equipment (couteaux à fileter, à éviscérer et à écailler et équipement connexe)

- l -

live fish (poisson vivant)

live spat (naissain vivant)

- m -

machine bolts, nuts and washers (boulons, écrous et rondelles)

marine toilets, galley stoves, refrigerators and furnaces that are designed for use on boats (toilettes, cuisinières, réfrigérateurs et chaudières pour bateaux)

measuring boards (tables de mesure)

microscopes and laboratory glassware (microscopes et verrerie de laboratoire)

motors - inboard and outboard, for fishing boats (moteurs - bateaux de pêches, moteurs intérieurs et hors-bord)

mussel de-clumping, debasing, washing and grading equipment (dégrapeuse-trieuse, équipement pour laver et classer)

- n -

netting for cages and pens (nappe de filet de cages)

netting floats, mending twine and needles (flotteurs de filets, fil et aiguilles de ramendage)

- o -

oxygen gas (oxygène)

oyster harrows, rakes, scoops, scythes, spreaders and threshers (herses, rateaux, pinces, râteaux-tenailles, faux, épandeuses et détroqueuses utilisées en ostréiculture)

- p -

pails and scoops (seaux et pelles-écopes)

paint - marine (peinture marine)

parts (complete) for any goods listed in this Schedule (pièces achevées pour les biens énumérés à la présente annexe)

plastic stockings, mesh bags and Japanese lanterns (filets tubulaire pour mise en boudin, sacs en filet et lanternes japonaises)

pre-manufactured fish feeders (mangeoires pour poissons, fabriquées à l’avance)

pre-manufactured fish tanks having a minimum volume of 1 cubic metre (réservoirs à poisson, fabriqués à l’avance, d’un volume minimum de 1 mètre)

- r -

radio telephones - ship to shore - V.H.F., S.S.B. and C.B. (radio-téléphones - navire-terre, VHF, bande latérale unique et S.R.G.-C.B.)

refrigeration equipment for the preservation of fish food and fish before delivery to the buyer (équipement de réfrigération pour la conservation de la nourriture à poisson et du poisson avant la livraison au client)

resin and fiberglass matting (tissu de résine et de fibre de verre)

rope, wire cable, shackles and chains (cordage, câble en acier, manilles et chaînes)

- s -

scoops for feeding (pelles pour nourrir)

service (repair labour) to any goods listed in this Schedule (services de main-d’oeuvre pour la réparation des biens énumérés à la présente annexe)

smokers (fumoirs)

spat collectors and Chinese hats (collecteurs de naissain et chapeaux chinois)

stocking-stuffer tables (tables de mise en boudin)

- t -

temperature chart recorders (thermomètres enregistreurs)

- w -

waders (cuissardes)

water and soil analyzers (machines à analyser l’eau et le sol)

water circulation systems including pumps, pipes, valves, filters and fittings (systèmes de circulation d’eau, y compris pompes, tuyaux, soupapes, filtres et raccords)

water heaters (chauffe-eau - aquacole)

water testing equipment (équipement d’échantillonage de l’eau)

water treatment chemicals (produits chimiques pour traiter l’eau)

weigh scales for determining food requirements, antibiotic applications and marketability of live fish (balances pour mesurer les besoins alimentaires, les applications d’antibiotiques et la qualité marchande du poisson vivant)

winches, pulleys, towing devices and lifters (treuils, poulies, dispositifs de remorquage et élévateurs)

90-135; 93-198

N.B. This Regulation is consolidated to July 15, 2005.