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,
(c)
for more than thirty consecutive days,
(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“classroom supplies” Repealed: 93-198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;
(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;
(c)
take-out and home delivery outlets;
(d)
pubs, taverns, bars and lounges;
(e)
cafeterias and dining rooms;
(f)
lunch counters, coffee shops and snack bars;
(i)
hotels, motels and lodging houses;
(j)
private and social clubs and similar places or establishments where prepared food and beverages are provided;
(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;
“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;
(c)
sandwiches and similar products;
(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,
(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,
(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,
(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;
(c)
granola products, but not including any product that is sold primarily as a breakfast cereal;
(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,
(c)
local telephone service,
(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