Acts and Regulations

96-85 - Computer Remission

Full text
Revoked on 27 March 2013
under the
Financial Administration Act
Filed September 6, 1996
Under section 26 of the Financial Administration Act, the Board of Management makes the following Order:
Repealed: 2013-27
1This Order may be cited as the Computer Remission Order - Financial Administration Act.
2Subject to section 3, remission is granted to any person who purchases a new computer or a new computer and computer software or other computer hardware as part of the same purchase, between September 3, 1996, and December 31, 1996, both dates inclusive, of the amount of the tax paid under the Social Services and Education Tax Act on the purchase or $250.00, whichever is the lesser.
3A remission granted under section 2 is subject to the following conditions:
(a) the purchaser is a resident of New Brunswick;
(b) the computer has not been purchased by any person at a retail sale, as defined in the Social Services and Education Tax Act, before the purchase for which the remission is granted;
(c) the computer is purchased primarily for non-commercial home use, but not for resale;
(d) the computer is capable of Internet access to the World Wide Web; and
(e) before April 1, 1997, the purchaser completes an application, on a form provided by the Minister of Finance, and mails or delivers the application to the Revenue Division of the Department of Finance accompanied by the following:
(i) a photocopy of the purchaser’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 purchaser that is satisfactory to the Minister of Finance;
(ii) a photocopy of the sales receipt indicating the name and address of the vendor, the date of purchase, and the model number and serial number of the computer; and
(iii) proof of payment of the tax under the Social Services and Education Tax Act.
N.B. This Regulation is consolidated to March 27, 2013.