Acts and Regulations

97-119 - Computer HST Credit

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Revoked on 27 March 2013
NEW BRUNSWICK
REGULATION 97-119
under the
Harmonized Sales Tax Act
(O.C. 97-827)
Filed October 20, 1997
  Under section 13 of the Harmonized Sales Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
Repealed: 2013-26
1This Regulation may be cited as the Computer HST Credit Regulation - Harmonized Sales Tax Act.
Definitions
2In this Regulation
“Act” means the Harmonized Sales Tax Act.
Qualifying computers and Internet connection packages
3Subject to section 4, a supply made in the Province of any of the following property in respect of which tax becomes payable under Part IX of the Excise Tax Act (Canada) between September 2, 1997, and December 31, 1997, both dates inclusive, is prescribed for the purposes of subsections 12(1) and (3) of the Act:
(a) a new and unused computer;
(b) a new and unused computer and computer software; or
(c) a new and unused Internet connection package, consisting of
(i) a modem, or
(ii) a modem and hardware or software or both hardware and software.
Eligibility for payment or credit
4The conditions of eligibility for a payment or credit to a person under subsection 12(1) of the Act with respect to a supply made in the Province of property under section 3 are:
(a) the person was not granted a remission under the Computer Remission Order - Financial Administration Act, New Brunswick Regulation 96-85 under the Financial Administration Act;
(b) the person is a resident of New Brunswick or a non-resident student attending a New Brunswick post-secondary educational institution;
(c) the property is acquired by the person primarily for non-commercial home use and not for resale, and the person is not entitled to claim any input tax credits or other tax relief under Part IX of the Excise Tax Act (Canada) in respect of the property;
(d) where the property is a computer, the computer is capable of use with other hardware and software that would enable Internet access to the World Wide Web; and
(e) the property is delivered to the person before March 1, 1998.
Amount of payment or credit
5(1)Subject to subsection (2), the amount of a payment or credit under subsection 12(1) of the Act with respect to a supply made in the Province under section 3 is the amount of the taxes payable in respect of the supply under Part IX of the Excise Tax Act (Canada) to a maximum payment or credit of five hundred dollars.
5(2)No person is entitled to receive more than five hundred dollars in total under this Regulation.
Application
6(1)A person may apply, on a form provided by the Minister, for a payment or a credit under subsection 12(1) of the Act with respect to a supply made in the Province of property under section 3.
6(2)An application under subsection (1) shall be made before April 1, 1998.
6(3)An application under subsection (1) shall be accompanied by the following:
(a) a photocopy of the person’s New Brunswick driver’s licence, New Brunswick Medicare Card or student identification card or a photocopy of any other proof of identification of the person that is satisfactory to the Minister;
(b) a photocopy of the sales receipt indicating the name, address and telephone number of the supplier from whom the person acquired the property, and the model number and serial number of the property; and
(c) a copy of proof that the taxes payable under Part IX of the Excise Tax Act (Canada) in respect of the supply were paid by the person.
Commencement
7This Regulation shall be deemed to have come into force on September 2, 1997.
N.B. This Regulation is consolidated to March 27, 2013.