Acts and Regulations

97-28 - General

Table of contents
Full text
Current to 1 January 2024
NEW BRUNSWICK
REGULATION 97-28
under the
Harmonized Sales Tax Act
(O.C. 97-318)
Filed April 24, 1997
Under sections 5, 13, 21 and 30 of the Harmonized Sales Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
2000-12
Citation
1This Regulation may be cited as the General Regulation - Harmonized Sales Tax Act.
Definitions
2In this Regulation
“Act” means the Harmonized Sales Tax Act.(Loi)
I
TRANSITION
Repealed: 2012, c.36, s.5
2012, c.36, s.5
Application
Repealed: 2012, c.36, s.5
2012, c.36, s.5
3Repealed: 2012, c.36, s.5
2012, c.36, s.5
4Repealed: 2012, c.36, s.5
2012, c.36, s.5
Prescribed date
Repealed: 2012, c.36, s.5
2012, c.36, s.5
5Repealed: 2012, c.36, s.5
2012, c.36, s.5
Continuous goods and services
Repealed: 2012, c.36, s.5
2012, c.36, s.5
6Repealed: 2012, c.36, s.5
2012, c.36, s.5
Lease of goods
Repealed: 2012, c.36, s.5
2012, c.36, s.5
7Repealed: 2012, c.36, s.5
2012, c.36, s.5
Transitional housing rebate
Repealed: 2012, c.36, s.5
2012, c.36, s.5
8Repealed: 2012, c.36, s.5
2012, c.36, s.5
Vehicles
Repealed: 2012, c.36, s.5
2012, c.36, s.5
9Repealed: 2012, c.36, s.5
2012, c.36, s.5
II
PAYMENTS AND CREDITS
Application
10This Part applies with respect to Part IV of the Act.
Definitions
11In this Part
“composite property” means property that is wrapped, packaged or otherwise prepared for sale as a single product where the only components of the product are a printed book and(bien mixte)
(a) a read-only medium that contains material all or substantially all of the value of which is reasonably attributable to one or more of the following:
(i) a reproduction of the printed book;
(ii) material that makes specific reference to the printed book and its content and that supplements, and is integrated with, that content, or
(b) if the product is specially designed for use by students enrolled in a qualifying course, a read-only medium or a right to access a website, or both of them, that contains material that is related to the subject matter of the printed book;
“exempt supply” means an exempt supply as defined in subsection 123(1) of the Excise Tax Act (Canada);(fourniture exonérée)
“insurer” Repealed: 2012-33
“printed book” means a printed book as defined in subsection 259.1(1) of the Excise Tax Act (Canada);(livre imprimé)
“property” means property as defined in subsection 123(1) of the Excise Tax Act (Canada);(bien)
“qualifying course” means a course in which the service of instructing (cours admissible)
(a) is an exempt supply included in Part III of Schedule V to the Excise Tax Act (Canada), or
(b) would be an exempt supply included in Part III of Schedule V to the Excise Tax Act (Canada) but for the fact that the supplier of the service has made an election under that Part;
“qualifying property” means property that is(bien admissible)
(a) a printed book,
(b) a composite property,
(c) an update of a printed book,
(d) an audio recording, all or substantially all of which is a spoken reading of a printed book, or
(e) a bound or unbound printed version of scripture of any religion;
“read-only medium” means a tangible medium that is designed for the read-only storage of information and other material in digital format;(support non inscriptible)
“research and development” means systematic investigation or search carried out in a field of science or technology by means of experiment or analysis, including(recherche et avancement)
(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) prospecting, exploring or drilling for or producing minerals, petroleum or natural gas,
(g) the commercial production of a new or improved material, device or product or the commercial use of a new or improved process,
(h) style changes, or
(i) routine data collection;
“segregated fund” Repealed: 2012-33
“service” means a service as defined in subsection 123(1) of the Excise Tax Act (Canada).(service)
“specified service” Repealed: 2012-33
2006-80; 2012-33
Printed books, composite property, audio recordings and scriptures
2006-80
12(1)A supply of a qualifying property is prescribed for the purposes of subsections 12(1) and (2) of the Act.
12(2)The amount of a payment or credit under subsection 12(1) of the Act for a supply under subsection (1) is the difference between the amount of the tax payable in respect of the supply under subsection 165(2) of the Excise Tax Act (Canada), and any input tax credits in respect of that tax that are claimed under Part IX of that Act.
12(3)Where a recipient receives a supply of a property referred to in subsection (1) after March 31, 1997, and tax is paid or payable in respect of that supply under subsection 165(2) of the Excise Tax Act (Canada), the supplier of the property may, on behalf of the government of New Brunswick, pay or credit to the recipient an amount equal to the tax paid or payable on the property under that subsection.
12(4)Any recipient who does not receive a payment or credit under subsection 12(1) of the Act at the point of sale may, not more than four years after the date that the tax becomes payable under subsection 165(2) of the Excise Tax Act (Canada) in respect of the supply, apply to the Minister of National Revenue for the payment or credit.
12(5)An application under subsection (4) shall be on the form provided by the Minister of National Revenue and in the manner required by that Minister.
2006-80
Repealed
13Repealed: 2012-33
2012-33
Research and development
14(1)A supply of property and services used directly in research and development by a university is prescribed for the purposes of subsections 12(1) and (3) of the Act.
14(2)The amount of a payment or credit under subsection 12(1) of the Act for a supply under subsection (1) is the amount of the tax payable in respect of the supply under subsection 165(2) of the Excise Tax Act (Canada).
14(3)An application for a payment or credit for a supply under subsection (1) shall be made to the Minister on the form provided by the Minister within one year after the tax becomes payable under subsection 165(2) of the Excise Tax Act (Canada) in respect of the supply.
Specially equipped vehicles
15(1)A supply of a passenger vehicle, truck or van that
(a) is specially equipped with
(i) a device that is used primarily to enable a wheelchair or scooter 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, and
(b) is not operated by any person for the purpose of earning a profit for any person or as part of any undertaking carried on for gain,
is prescribed for the purposes of subsections 12(1) and (3) of the Act.
15(2)The amount of a payment or credit under subsection 12(1) of the Act for a supply under subsection (1) is the amount of the tax payable in respect of the supply under subsection 165(2) of the Excise Tax Act (Canada).
15(3)An application for a payment or credit for a supply under subsection (1) shall be made in writing to the Minister, shall set out such information as the Minister may require and shall be accompanied by a letter from a medical practitioner certifying that the person who is being transported in or is operating the passenger vehicle, truck or van is permanently disabled.
III
VEHICLES
Application
16This Part applies with respect to Part V of the Act.
Definitions
17In this Part
“antique vehicle” means antique vehicle as defined in section 1 of the Motor Vehicle Act;(ancien modèle)
“average wholesale price” means the average wholesale price provided for in section 17.2;(prix de gros moyen)
“immediate family” , when used in reference to any person, means a spouse, father, mother, stepfather, stepmother, son, daughter, stepson, stepdaughter, sister, brother, grandfather, grandmother, grandson, granddaughter;(famille immédiate)
“off-road vehicle” means off-road vehicle as defined in the Off-Road Vehicle Act;(véhicule hors route)
“participating province” means a participating province as defined in subsection 123(1) of the Excise Tax Act (Canada);(province participante)
“vehicle” means a motor vehicle required to be registered under the Motor Vehicle Act that is taxable under Part V of the Act or an off-road vehicle required to be registered under the Off-Road Vehicle Act that is taxable under Part V of the Act.(véhicule)
“wholesale price” Repealed: 2015-62
2003, c.7, s.36; 2013-3; 2013-76; 2015-62
Definition of “supply” for the purposes of Part V of the Act
2013-3
17.1In Part V of the Act, “supply” means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada).
2013-3
Average wholesale price
2013-76; 2015-62
17.2(1)Subject to subsections (1.1), (2), (3) and (4), the average wholesale price of a vehicle is the average wholesale price as listed in a trade publication acceptable to the Commissioner.
17.2(1.1)If a trade publication lists only the lowest wholesale price and the highest wholesale price for a vehicle, the average wholesale price of the vehicle shall be determined as follows:
(A + B)/ 2
1.1where
1.1A is the lowest wholesale price of the vehicle; and
1.1B is the highest wholesale price of the vehicle.
17.2(2)If the make and model of a vehicle are not listed in a trade publication because they are too recent, the average wholesale price of the vehicle shall be determined as follows:
A + (0.15 × A)
2where
2A is the most recent value for a similar make and model of the vehicle listed in a trade publication.
17.2(3)If the make and model of a vehicle are not listed in a trade publication because they are too old but the vehicle is not an antique vehicle, the average wholesale price of the vehicle is the greater of
(a) $500, and
(b) the amount determined as follows:
B – Y(0.10 × B)
where
B is the most recent value for a similar make and model of the vehicle listed in a trade publication;
Y is the number of years between the model year of the vehicle and the model year of the similar make and model of the vehicle.
17.2(4)If the make and model of a vehicle are not listed in a trade publication and no similar make and model are listed in a trade publication, the Commissioner shall determine the average wholesale price of the vehicle.
2013-76; 2015-62
Fair value
18(1)Subject to subsections (3), (4), (5), (6) and (7), the fair value of a vehicle for the purposes of taxation under Part V of the Act is the greater of the following amounts:
(a) the purchase price of the vehicle determined under subsection (2); and
(b) the average wholesale price of the vehicle.
18(2)The purchase price of a vehicle is the sum of the following amounts:
(a) the price paid for the vehicle, including the value in terms of Canadian money of services rendered and things exchanged and other consideration accepted by the vendor or person from whom the property passed, as the price or on account of the price of the vehicle; and
(b) the cost of or charges for customs, excise, transportation and federal taxes, excluding the taxes under Part IX of the Excise Tax Act (Canada).
18(3)Subject to subsections (4) and (5), if the difference between the average wholesale price of a vehicle and the purchase price of the vehicle does not exceed $1,000, the fair value of the vehicle is its purchase price.
18(4)The minimum fair value of a motor vehicle required to be registered under the Motor Vehicle Act, other than a motorcycle, is $1,000.
18(5)The minimum fair value of a motorcycle required to be registered under the Motor Vehicle Act or an off-road vehicle required to be registered under the Off-Road Vehicle Act is $500.
18(6)The fair value of an antique vehicle for the purposes of taxation under Part V of the Act is the greatest of the following amounts:
(a) the purchase price of the vehicle;
(b) the insured value of the vehicle; and
(c) the value of the vehicle determined by the Commissioner.
18(7)If a vehicle is leased, the fair value of the vehicle for the purposes of taxation under Part V of the Act is the value of the lease payments for the period that the vehicle is registered.
18(8)Despite any other provision in this section, the Commissioner may determine the fair value of a vehicle for the purposes of taxation under Part V of the Act if
(a) in the opinion of the Commissioner, the vehicle has suffered extensive damage or has exceptionally high mileage,
(b) there is no valid bill of sale, or
(c) in the opinion of the Commissioner, the fair value attributed to the vehicle by the purchaser does not represent the fair value of the vehicle.
2003, c.7, s.36; 2013-3; 2013-76; 2015-62
Disability rebate
19(1)The Minister may, on application under subsection (2), rebate the tax paid by a consumer or person under Part V of the Act in respect of a passenger vehicle, truck or van that
(a) is specially equipped with
(i) a device that is used primarily to enable a wheelchair or scooter 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, and
(b) is not operated by the consumer or person, or any other person, for the purpose of earning a profit for any person or as part of any undertaking carried on for gain.
19(2)An application shall be made in writing to the Minister, shall set out such information as the Minister may require and shall be accompanied by a letter from a medical practitioner certifying that the person who is being transported in or is operating the passenger vehicle, truck or van is permanently disabled.
Family gifts exemption
20(1)If a person who resides in New Brunswick transfers a vehicle to a member of his or her immediate family and there is no consideration for the transfer, including assumption of an outstanding loan on the vehicle, and if the person paid the tax on the vehicle when he or she acquired it in New Brunswick, brought it into New Brunswick or received it in New Brunswick, the member to whom the vehicle is transferred is exempt from the liability to pay the tax under Part V of the Act.
20(2)If a person who resides in a province other than New Brunswick or in a territory of Canada transfers a vehicle that is registered in that province or territory to a member of his or her immediate family who resides in New Brunswick and there is no consideration for the transfer, including assumption of an outstanding loan on the vehicle, and if the person paid all tax payable on the vehicle to that province or territory, the member to whom the vehicle is transferred is exempt from the liability to pay the tax under Part V of the Act.
20(3)A person referred to in subsection (1) or (2) may not transfer more than one vehicle to the same member of his or her immediate family in any 12 month period in the circumstances provided for in subsection (1) or (2).
20(4)A vehicle that has been transferred under the circumstances provided for in subsection (1) or (2) may not be transferred under those circumstances more than once in any 12 month period.
2013-3
Other exemptions
21A consumer or person is exempt from the liability to pay the tax under Part V of the Act in respect of the following vehicles:
(a) Repealed: 2013-3
(b) a vehicle removed from New Brunswick that has a transit marker;
(c) where the consumer or person is an insurance company, a wrecked vehicle registered by the insurance company;
(d) where the consumer or person is a motor vehicle dealer, a trade-in vehicle registered in the name of the dealer;
(e) a vehicle inherited by the consumer or person; and
(f) where the consumer or person is a financial institution, a repossessed vehicle registered by the financial institution.
2013-3
Refunds
2013-3
21.1(1)The Minister may refund the tax paid by the purchaser of a vehicle in the following circumstances:
(a) the purchaser resells the vehicle within seven days after the date of purchase; and
(b) the purchaser provides proof to the Minister that another person has, within the time referred to in paragraph (a), registered the vehicle in his or her name and paid the tax on it.
21.1(2)The Minister may refund the tax paid by the purchaser of a vehicle in New Brunswick in the following circumstances:
(a) the purchaser removes the vehicle from New Brunswick within 30 days after the date of purchase; and
(b) the purchaser provides proof to the Minister that he or she has, within the time referred to in paragraph (a), registered the vehicle outside New Brunswick and paid the tax on it there.
21.1(3)The Minister may refund the tax paid by the purchaser of a vehicle in either or both of the following circumstances:
(a) the purchaser provides proof to the Minister that the vehicle was extensively damaged at the time it was registered under the Motor Vehicle Act or the Off-Road Vehicle Act; or
(b) the purchaser provides proof to the Minister that the vehicle had exceptionally high mileage at the time it was registered under the Motor Vehicle Act or the Off-Road Vehicle Act.
21.1(4)The purchaser referred to in subsection (3) may provide the Minister with a statement of the condition of the vehicle if it is on the form provided by the Minister and is completed by a person approved by the Commissioner.
2013-3; 2015-62
Vehicles under section 17 of the Act
Repealed: 2000-12
2000-12
22Repealed: 2000-12
2000-12
Application of the Revenue Administration Act
23(1)Sections 5, 6, 7, 8, 9, 10, 10.1, 11, 26, 26.1 and 28, paragraphs 29(1)(a), (c), (c.1) and (c.2) and sections 39, 40 and 41.1 of the Revenue Administration Act do not apply to Part V of the Act.
23(2)Sections 2, 3, 4, 5, 6 and 7, paragraphs 10(a), (b), (c), (e), (f) and (g) and sections 12, 16, 19.1, 19.2, 19.3 and 19.4 of New Brunswick Regulation 84-247 under the Revenue Administration Act do not apply to Part V of the Act.
2000-12; 2010-27; 2016, c.52, s.8
III.1
DESIGNATED TANGIBLE PERSONAL PROPERTY
2000-12
Application
2000-12
23.1This Part applies with respect to Part VI of the Act.
2000-12
Definitions
2000-12
23.2In this Part
“aircraft” includes a balloon for air navigation;(aéronef)
“boat” includes any watercraft propelled by oars, paddles, sails, engines or other means;(bateau)
“immediate family” , when used in reference to any person, means a spouse, father, mother, stepfather, stepmother, son, daughter, stepson, stepdaughter, sister, brother, grandfather, grandmother, grandson, granddaughter;(famille immédiate)
“participating province” means a participating province as defined in subsection 123(1) of the Excise Tax Act (Canada);(province participante)
“wholesale price” means the wholesale price as listed in a trade publication acceptable to the Commissioner.(prix de gros)
2000-12; 2013-3
Definition of “supply” for the purposes of Part VI of the Act
2013-3
23.21In Part VI of the Act, “supply” means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada).
2013-3
Designated tangible personal property
2000-12
23.3Boats and aircraft are designated tangible personal property for the purposes of Part VI of the Act.
2000-12; 2013-3
Fair value
2000-12
23.4(1)In any of the circumstances under subsection (2), the fair value of designated tangible personal property for the purposes of taxation under Part VI of the Act is the purchase price of such property which is the sum of
(a) the price paid for such property, including the value in terms of Canadian money of services rendered and things exchanged and other consideration accepted by the vendor or person from whom the property passed, as the price or on account of the price of such property, and
(b) the cost of or charges for customs, excise, transportation and federal taxes, excluding the taxes under Part IX of the Excise Tax Act (Canada).
23.4(2)The circumstances for the purposes of subsection (1) are:
(a) the purchase price of designated tangible personal property is less than or equal to $1,000 below the wholesale price of the property;
(b) the purchase price of designated tangible personal property is equal to the wholesale price of the property;
(c) the purchase price of designated tangible personal property is greater than the wholesale price of the property;
(d) the purchase price of designated tangible personal property is equal to the appraised value of the property under subsection (4) or (5); and
(e) the purchase price of designated tangible personal property is greater than the appraised value of the property under subsection (4) or (5).
23.4(3)Where the wholesale price of designated tangible personal property is greater than the purchase price of the property as determined under subsection (1), and where no appraisal of the property is submitted under subsection (4) or (5), the fair value of the property for the purposes of taxation under Part VI of the Act is the wholesale price of the property.
23.4(4)Where
(a) the wholesale price of designated tangible personal property is more than $1,000 greater than the purchase price of the property as determined under subsection (1),
(b) at the time of payment of the tax on the designated tangible personal property, the consumer or person liable to pay the tax on the property submits an appraisal of the value of the property made, within fourteen working days after the purchase of the property, by a person approved by the Commissioner, and
(c) the appraised value of the designated tangible personal property is greater than the purchase price of the property as determined under subsection (1),
the fair value of the property for the purposes of taxation under Part VI of the Act is the appraised value of the property.
23.4(5)Except where an appraisal has been submitted under subsection (4), where the wholesale price of designated tangible personal property is more than $1,000 greater than the purchase price of the property as determined under subsection (1), the consumer or person liable to pay the tax on the property may, within fourteen working days after the tax is paid, obtain a written appraisal of the value of the property from any person approved by the Commissioner and submit the appraisal to the Commissioner.
23.4(6)Where the appraised value of designated tangible personal property under subsection (5) is greater than the purchase price of the property as determined under subsection (1), the fair value of the property for the purposes of taxation under Part VI of the Act is the appraised value of the property.
23.4(7)Notwithstanding any other provision in this section, where designated tangible personal property is leased, the fair value of the property for the purposes of taxation under Part VI of the Act is the value of the lease payments for the period that the property is leased by the consumer or person liable to pay the tax on the property.
2000-12; 2013-3
Payment of tax
2000-12
23.5The consumer or person liable to pay the tax on designated tangible personal property under Part VI of the Act shall pay the tax on the property within five working days after acquiring the property.
2000-12; 2013-3
Family gifts exemption
2000-12
23.6(1)If a person who resides in New Brunswick transfers designated tangible personal property to a member of his or her immediate family and there is no consideration for the transfer, including assumption of an outstanding loan on the property, and if the person paid the tax on the property when he or she acquired it in New Brunswick, brought it into New Brunswick or received it in New Brunswick, the member to whom the property is transferred is exempt from the liability to pay the tax under Part VI of the Act.
23.6(2)If a person who resides in a province other than New Brunswick or in a territory of Canada transfers designated tangible personal property to a member of his or her immediate family who resides in New Brunswick and there is no consideration for the transfer, including assumption of an outstanding loan on the property, and if the person paid all tax payable on the property to that province or territory, the member to whom the property is transferred is exempt from the liability to pay the tax under Part VI of the Act.
23.6(3)A person referred to in subsection (1) or (2) may not transfer more than one aircraft to the same member of his or her immediate family in any 12 month period in the circumstances provided for in subsection (1) or (2).
23.6(4)An aircraft that has been transferred under the circumstances provided for in subsection (1) or (2) may not be transferred under those circumstances more than once in any 12 month period.
23.6(5)A person referred to in subsection (1) or (2) may not transfer more than one boat to the same member of his or her immediate family in any 12 month period in the circumstances provided for in subsection (1) or (2).
23.6(6)A boat that has been transferred under the circumstances provided for in subsection (1) or (2) may not be transferred under those circumstances more than once in any 12 month period.
2000-12; 2013-3
Other exemptions
2000-12
23.7A consumer or person is exempt from the liability to pay the tax under Part VI of the Act in respect of the following designated tangible personal property:
(a) Repealed: 2013-3
(b) a boat that does not exceed ten feet in length and is not motor powered;
(c) where the consumer or person is an insurance company, wrecked designated tangible personal property;
(d) where the consumer or person is a boat dealer, a trade-in boat;
(e) where the consumer or person is an aircraft dealer, a trade-in aircraft;
(f) designated tangible personal property inherited by the consumer or person; and
(g) where the consumer or person is a financial institution, designated tangible personal property repossessed by the financial institution.
2000-12; 2013-3
Refunds
2013-3
23.71(1)The Minister may refund the tax paid by the purchaser of an aircraft in the following circumstances:
(a) the purchaser resells the aircraft within seven days after the date of purchase; and
(b) the purchaser provides proof to the Minister that another person has, within the time referred to in paragraph (a), registered the aircraft in his or her name and paid the tax on it.
23.71(2)The Minister may refund the tax paid by the purchaser of an aircraft in New Brunswick in the following circumstances:
(a) the purchaser removes the aircraft from New Brunswick within 30 days after the date of purchase; and
(b) the purchaser provides proof to the Minister that he or she has, within the time referred to in paragraph (a), removed the aircraft from New Brunswick and, if applicable, paid the tax on it to a territory or another province.
23.71(3)The Minister may refund the tax paid by the purchaser of a boat in the following circumstances:
(a) the purchaser resells the boat within seven days after the date of purchase; and
(b) the purchaser provides the Minister with a copy of the bill of sale containing the complete name, address and telephone number of the purchaser and the date of the sale.
23.71(4)The Minister may refund the tax paid by the purchaser of a boat in New Brunswick in the following circumstances:
(a) the purchaser removes the boat from New Brunswick within 30 days after the date of purchase; and
(b) the purchaser provides proof to the Minister that he or she has, within the time referred to in paragraph (a), removed the boat from New Brunswick and, if applicable, paid the tax on it to a territory or another province.
2013-3
Application of the Revenue Administration Act
2000-12
23.8(1)Sections 5, 6, 7, 8, 9, 10, 10.1, 11, 26, 26.1 and 28, paragraphs 29(1)(a), (c), (c.1) and (c.2) and sections 39, 40 and 41.1 of the Revenue Administration Act do not apply to Part VI of the Act.
23.8(2)Sections 2, 3, 4, 5, 6 and 7, paragraphs 10(a), (b), (c), (e), (f) and (g) and sections 12, 16, 19.1, 19.2, 19.3 and 19.4 of New Brunswick Regulation 84-247 under the Revenue Administration Act do not apply to Part VI of the Act.
2000-12; 2010-27; 2016, c.52, s.8
IV
COMMENCEMENT
Commencement
24This Regulation shall be deemed to have come into force on April 1, 1997.
N.B. This Regulation is consolidated to December 16, 2016.