Table of Contents - Social Service Tax Act Regulations

Contents
	Division 1 — Title
	1	Title
	Division 2 — Interpretation
	2	Definitions
	2.1	Application to regulations
	2.2	Definition: Act
	2.3	Definitions: application
	2.4	Definition: food products
	2.4.1	Repealed
	2.5	Definition: premises
	2.5.1	Definition: retail lease
	2.6	Definition: school supplies
	2.7	Repealed
	2.8	Definition: bona fide farmer
	2.9	Definition: bona fide commercial fisherman
	2.10	Definition: natural water
	2.11	Repealed
	2.12	Definition: medicaments
	2.13	Repealed
	2.14	Repealed
	2.15	Repealed
	2.16	Definition: dentist
	2.17	Definition: physician
	2.18	Definition: prescription
	2.19	Definition: veterinarian
	2.20	Definition: optometrist
	2.20.1	Definition: optician
	2.20.2	Definition: all-terrain vehicle
	2.21	Farmer and fisherman exemptions
	2.22	Children's clothing and footwear exemptions
	2.23	Repealed
	2.24	Definition: arrears
	2.25	Repealed
	2.26	Repealed
	2.27	Definitions of magazines, periodicals and newspapers
	2.28	Determination of content of magazines or periodicals
	2.29	Determination of content of newspapers
	2.30	Calculation of content
	2.31	Definition: vitamins and dietary supplements
	2.32	Definition: diabetic supplies
	2.33	Definition: ostomy supplies
	2.34	Telephone services
	2.35	Repealed
	2.36	Definition: explosive supplies
	2.37	Aquaculture exemption
	2.38	Depreciated values
	2.39	Temporary use
	2.40	Parking
	2.41	Definition: passenger vehicle
	2.42	Modification to accommodate a disability
	2.42.1	Passenger vehicle
	2.43–2.44	Repealed
	2.45	Taxable service exemptions
	2.46	Exempt taxable services
	2.47	Classes of persons exempted (taxable service)
	2.48	Taxable service on reserve
	2.49	Definitions: associate, etc.
	2.50	Repealed
	2.51	Tangible personal property
	2.52	Fixtures not included in tangible personal property
	2.53	Inheritance
	2.54	Container
	2.55	Definition: short term rental vehicles
	2.56	Definition: biodiesel fuel
	Division 3 — Application of Tax
	3.1	Repealed
	3.2	Calculation of tax
	3.3	Repealed
	3.4	Use of registration certification by vendor
	3.4.1	Repealed
	3.5–3.6	Repealed
	3.7	Wood fuel
	3.8	Repealed
	3.9	Animals and plants
	3.10	Animal feed
	3.11	Repealed
	3.12	New resident's effects
	3.12.1	Exemption for vehicles purchased by out-of-Province based residents
	3.12.2	Exemption for aircraft purchased by out-of-Province based residents
	3.13	Motor vehicle refunds
	3.13.1	Dealer use vehicles
	3.13.2	Repealed
	3.14	Transfers between parent and subsidiary corporations
	3.14.1	Purchase by new corporations
	3.14.2	Barrier to exemption
	3.14.2.1	Repealed
	3.14.3	Payment of tax on breach of condition
	3.15	Sanitary supplies
	3.16	Drugs and medicaments (alleviate pain)
	3.16.1	Prescription drugs and vaccines
	3.17	Repealed
	3.18	Repealed
	3.18.1	Tax on manufactured homes
	3.19	Used mobile homes
	3.20	Energy conservation exemption
	3.21	Patent medicines
	3.22	Definition: residential dwelling unit
	3.23	Repealed
	3.24	Definition: fuel oil
	3.25	Devices used in the transportation of handicapped persons
	3.26	Safety equipment, safety apparel and other exempt tangible personal property
	3.26.1	Poppies, wreaths and natural cut Christmas tree exemptions
	3.26.2	Freedom of information and protection of privacy
	3.27	Repealed
	3.28	Printers, photographers and abrasive exemptions
	3.28.1	Parts and materials used in providing a taxable service
	3.28.2	Human organs, etc. exempt
	3.28.3	Human blood and blood constituents exempt
	3.29	Temporary equipment formula
	3.30	Portable buildings
	3.31	Gold, silver and platinum
	3.32	Steam heat
	3.32.1	Heat
	3.33	Software
	3.34	Prototypes
	3.35	Nicotine gum etc.
	3.36	Used boom gear
	3.37	Emission control devices
	3.38	Chemical substances, catalysts and direct agents
	Division 4 — Registration
	4.1	Registration of vendor
	4.2	Registration of representatives of vendor
	4.3	Change of address of vendor
	4.4	Change of name or nature of business of vendor
	4.5	Discontinuance of business
	4.6	Destruction or loss of registration certificate
	4.7	Repealed
	4.8	Eligibility for registration certificate
	4.9	Persons who are not required to be registered — qualifying tangible personal property
	4.10	Excluded exemptions
	Division 5 — Returns and Records
	5.1	Return of sales
	5.2	Due date of vendor's returns
	5.3	Consolidated and separate returns
	5.4	Nil returns
	5.5	Discontinuance of business and cancellation of registration certificate
	5.6	Tangible personal property taken from stock or supplied to employees
	5.7	Sale of tangible personal property by persons other than vendors
	5.8	Allowance for vendors
	5.9	Remittance to commissioner
	5.10	Returns to the commissioner
	5.11	Vendor's records
	5.12	Tax to be shown on receipts, etc.
	5.13	Form of tax receipt
	5.14	Retention of records
	5.15	Keeping of records
	5.16	Repealed
	5.17	Demand notice
	5.18	Payment of tax on motor vehicle transactions
	5.19	Tax uncollectable due to bad debts
	Division 6 — General
	6.1	Repealed
	6.2	Calculation of interest
	6.3	Calculation of interest if assessment equals or exceeds refund
	6.4	Calculation of interest if refund exceeds assessment
	Division 7 — Offences
	7	Levels of fines for contravention of specific sections
	Division 8 — Legal Services
	8	Disbursements
	8.1	Fees and charges
	8.2	Exemption if legal services provided under contract
	8.3	Exemption if legal services partly provided by legal aid
	8.4	Spent
	8.5	Exemption if legal services provided to Indians
	8.6	Spent
	8.7	Exemption if legal services provided to a corporation
	8.8	Retention or seizure of records for which solicitor client privilege is claimed
	8.9	Custody of seized documents while claim determined
	8.10	Application to court by lawyer or client
	8.11	Application to court by Crown
	8.12	Part of a record
	Division 9 — Multijurisdictional Vehicles
	9.1	Definitions
	9.2	Prescribed jurisdictions
	9.3	Change to interjurisdictional use
	9.4	Transfers between multijurisdictional fleets
	9.5	Change of use to intraprovincial use
	9.6	Provincially licensed vehicles eligible for credit
	9.7	Application for credit or refund for extra-provincially licensed vehicles
	9.8	Refund for multijurisdictional buses
	9.9	Refund or credit on trade-in vehicle
	Division 10 — Telecommunications
	10	Exemption for 1-800 numbers
	10.1	Exemption for emergency communication system telecommunication services
	Division 11 — Alternative Fuel Vehicles and Fuel Efficient Vehicles
	11.1	Definitions
	11.2	Reduced tax rates for alternative fuel passenger vehicles
	11.3	Tax reductions for alternative fuel vehicles
	11.4	Refund for hybrid buses
	11.5	Tax reductions for fuel efficient vehicles
	11.6	Repealed
	Division 12 — Taxable and Non-Taxable Tangible Personal Property Sold for a Single Price
	12	Limitations on application of section 69.1 of the Act
	12.1	Purchase price
	Division 13 — Exemptions for Production Machinery or Equipment
	13.1	Definitions and interpretation
	13.2	Manufacturers
	13.2.1	Local government power generation
	13.3	Logging
	13.4	Exploration for, discovery of or development of petroleum or natural gas
	13.5	Exploration for minerals or development of mines
	13.6	Geophysical surveying
	13.7	Pollution control
	13.8	Waste management
	13.8.1	Transmission or distribution of tangible personal property by manufacturers of qualifying tangible personal property
	13.8.2	Transmission or distribution of electricity by manufacturers of qualifying tangible personal property other than electricity
	13.9	Exclusions from exemption under section 76 (1) (k) of the Act
	13.9.1	Additional exclusions — machinery and equipment used to transmit or distribute tangible personal property
	13.10	Persons excluded from exemption under section 76 (1) (k) of the Act
	13.10.1	Exemption for parts and services for fixtures
	13.10.2	Exemption for parts
	13.10.3	Exemption for services
	13.11	Certification
	13.12	Vehicle mounted machinery or equipment
	13.13	Machinery or equipment installed by contractor
	13.14	Services provided to a manufacturer
	Division 14 — Application for Refund on Purchases Made with PAC-Raised Funds
	14.1	Refund application from a PAC
	14.2	Refund application from a school board
	Division 15 — Exemption for Tangible Personal Property Used for Hydroelectric Power Generation
	15.1	Prescribed tangible personal property
	Division 16 — Tangible Personal Property Incidental to a Sale
	16.1	Incidental provision of tangible personal property
	Division 17 — Innovative Clean Energy Fund Levy
	17.1	Energy products
	17.2	Rate of levy
	17.3	Maximum amount
	17.4	Exemptions
	Division 18 — Application for Refund on Purchases of Medical Equipment by Eligible Charities
	18.1	Definitions
	18.2	Applications
	18.3	Refund amount
	Division 19 — Tax Payment Agreements
	19.1	Prescribed circumstances
	19.2	Conditions on agreement
	19.3	Requirements when making purchases that are subject to an agreement
	Division 20 — Transition
	20.1	Alternative fuel vehicles and fuel-efficient vehicles