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Vol. 137, No. 30 — July 26, 2003 Regulations Amending the Federal Book Rebate (GST/HST) RegulationsStatutory Authority Excise Tax Act Sponsoring Department Department of Finance REGULATORY IMPACT ANALYSIS STATEMENT Description This amendment to the Federal Book Rebate (GST/HST) Regulations (the Regulations) adds the Comox Valley Community Adult Literacy and Learning Society to the list of charities and qualifying non-profit organizations that are prescribed for purposes of paragraph 259.1(1)(f) of the Excise Tax Act (the Act). The prescription of these organizations entitles them to a 100-percent rebate of the Goods and Services Tax (GST), or the federal portion of the Harmonized Sales Tax (HST), paid on purchases or importations of certain reading materials and audio recordings of printed books. In accordance with the Act, the added organization satisfies the condition that its primary purpose is the promotion of literacy. The Comox Valley Community Adult Literacy and Learning Society is prescribed retroactive to October 24, 1996, the effective date of the rebate under section 259.1 of the Act. Alternatives There is no alternative to amending these Regulations. The Act provides for the prescription by regulation of organizations that are entitled to claim the rebate under section 259.1 of the Act. Benefits and Costs This amendment will permit the newly prescribed organization to claim a 100-percent rebate of the GST, or the federal portion of the HST, paid on purchases or importations of certain reading materials and audio recordings of printed books. This organization, like all charities and qualifying non-profit organizations, already receives a 50 percent rebate of the GST/HST paid on inputs used in the course of its exempt activities. Therefore, the incremental fiscal cost of this measure is not significant. Consultation The organization affected by this change requested to be included on the list of prescribed entities. It was therefore consulted directly by the Canada Customs and Revenue Agency, which is responsible for the primary review of applications for inclusion on the list. Compliance and Enforcement The Act provides the necessary compliance and enforcement mechanisms for these Regulations. Marc Rhéaume, Sales Tax Division, Department of Finance, 140 O'Connor Street, Ottawa, Ontario K1A 0G5, (613) 992-6636; and Public Service Bodies and Governments Division, Excise and GST/HST Rulings Directorate, Canada Customs and Revenue Agency, Place de Ville, Tower A, 14th Floor, Ottawa, Ontario K1A 0L5, (613) 954-7655. Notice is hereby given that the Governor in Council, pursuant to paragraph (f) of the definition "specified person" in subsection 259.1(1) (see footnote a) and section 277 (see footnote b) of the Excise Tax Act, proposes to make the annexed Regulations Amending the Federal Book Rebate (GST/HST) Regulations. Interested persons may make representations with respect to the proposed Regulations within 30 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of the publication of this notice, and be addressed to Marc Rhéaume, Sales Tax Division, Department of Finance, L'Esplanade Laurier, 16th Floor, East Tower, 140 O'Connor Street, Ottawa, Canada, K1A 0G5. Ottawa, July 24, 2003
EILEEN BOYD
REGULATIONS AMENDING THE FEDERAL BOOK REBATE (GST/HST) REGULATIONS AMENDMENT 1. The schedule to the Federal Book Rebate (GST/HST) Regulations (see footnote 1) is amended by adding the following in alphabetical order: Comox Valley Community Adult Literacy and Learning Society COMING INTO FORCE 2. Section 1 is deemed to have come into force on October 24, 1996. [30-1-o] Regulations Amending the Income Tax Regulations (TSX Venture Exchange)Statutory Authority Income Tax Act Sponsoring Department Department of Finance REGULATORY IMPACT ANALYSIS STATEMENT Description Sections 3200 and 3201 of the Income Tax Regulations (the Regulations) list the stock exchanges inside and outside Canada that are prescribed for various purposes of the Income Tax Act (the Act). For example, whether a particular share is taxable Canadian property, a qualified investment for registered retirement savings plans, or a qualified security for the purposes of the rules applying to securities lending arrangements, may depend upon whether the share is listed on a prescribed stock exchange. Section 3200 of the Regulations is amended to refer to Tiers 1 and 2 of the TSX Venture Exchange (formerly the Canadian Venture Exchange) to the list of prescribed stock exchanges in Canada. The Exchange replaced the Alberta and Vancouver stock exchanges. Tier 3 of the Exchange began operations on September 29, 2000, to accommodate the transfer of stocks from the Canadian Dealing Network (CDN), which has never been a prescribed stock exchange. The Winnipeg Stock Exchange, a prescribed stock exchange, was integrated with the Exchange on November 27, 2000. In May 2002, the Exchange changed its operating name from the Canadian Venture Exchange to the TSX Venture Exchange. However, at present this change of the registered name has not been effected in all provinces and territories, and thus the proposed amendment is drafted with reference to both the current and the former names of the Exchange. These changes to section 3200 follow upon a news release issued on December 16, 1999. A backgrounder note, contained in a December 21, 2000 release of draft legislation, clarified that only Tiers 1 and 2 of the Exchange would be prescribed (thus excluding Tier 3, which deals with stocks formerly traded through the CDN). As originally announced, the prescription would apply as of the date from which the operations of the Exchange began. Although, in practical terms, trading began on Monday, November 29, 1999 — the date specified in the release, operations legally commenced on Friday, November 26, 1999. Accordingly, to ensure that it applies from the formal creation of the Exchange, this amendment applies as of November 26, 1999. The proposed amendments also remove the Vancouver, Alberta, and Winnipeg stock exchanges from the list of exchanges in section 3200, since they no longer exist. Alternatives As the proposed amendments maintain the effect of existing provisions, no alternatives were considered. Benefits and Costs No revenue impact is anticipated from these changes. Consultation Taxpayers requested the prescription of the Exchange. The decision to prescribe only Tiers 1 and 2 of the Exchange was reached after consultations with the Exchange. These amendments were announced in Department of Finance news release 99-111, dated December 16, 1999. A December 21, 2000 backgrounder note, which was included in a release of draft legislation, clarified that only Tiers 1 and 2 of the Exchange would be prescribed. Compliance and Enforcement The Income Tax Act provides the necessary compliance mechanisms for these Regulations. The Act allows the Minister of National Revenue to assess and reassess tax payable, audit and seize relevant records and documents. Ryan Hall, Tax Policy Branch, Department of Finance, 140 O'Connor Street, East Tower, 17th Floor, Ottawa, Ontario K1A 0G5, (613) 996-5155 (Telephone). Notice is hereby given that the Governor in Council, pursuant to section 221 (see footnote c) of the Income Tax Act (see footnote d) , proposes to make the annexed Regulations Amending the Income Tax Regulations (TSX Venture Exchange). Any interested person may make representations with respect to the proposed Regulations within 30 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to Ryan Hall, Tax Legislation Division, Department of Finance, L'Esplanade Laurier, 17th Floor, East Tower, 140 O'Connor Street, Ottawa, Canada, K1A 0G5. Ottawa, July 24, 2003
EILEEN BOYD
REGULATIONS AMENDING THE INCOME TAX REGULATIONS (TSX VENTURE EXCHANGE) AMENDMENTS 1. (1) Section 3200 of the Income Tax Regulations (see footnote 2) is amended by adding the following after paragraph (a): (a.1) the Canadian Venture Exchange; (2) Paragraphs 3200(a) and (a.1) of the Regulations are replaced by the following: (a) Tiers 1 and 2 of the TSX Venture Exchange (also known as Tiers 1 and 2 of the Canadian Venture Exchange); (3) Section 3200 of the Regulations is amended by adding the word "and" at the end of paragraph (b) and by repealing paragraphs (d) and (e). APPLICATION 2. (1) Subsection 1(1) applies on and after November 26, 1999. (2) Subsection 1(2) applies as of 5:00 p.m. Eastern Daylight Time on September 29, 2000. (3) Subsection 1(3) applies on and after the day on which that subsection is published in Part II of the Canada Gazette. [30-1-o] Regulations Amending the Newfoundland Fishery RegulationsStatutory Authority Fisheries Act Sponsoring Department Department of Fisheries and Oceans REGULATORY IMPACT ANALYSIS STATEMENT Description The Newfoundland Fishery Regulations are made under the authority of the Fisheries Act and control recreational and commercial fishing in the inland waters of the province of Newfoundland and Labrador. Responsibility for fisheries management rests with the Department of Fisheries and Oceans (DFO) with the significant collaboration of the provincial fisheries ministry. The regulations governing recreational fishing are being amended to improve the organization of the regulations and to consolidate all recreational fishing restrictions into one area of the regulations. The proposed amendments will: — revise the existing quota table to integrate close times and establish length limits for each fish species targeted by recreational anglers and refocus this table to a by-species management regime from a by-waters system; — improve the flexibility of trout management by setting out in the table mentioned above, individual quotas (daily, annual and possession), close times, length limits for each species of trout; — consolidate and reword gear restriction provisions to ensure clarity; and — replace the former provincial name "Newfoundland" with the new official name "Newfoundland and Labrador". 1. Currently, the daily, annual and possession quotas for the different fish species targeted by recreational anglers are set out in a table to the Regulations. Close times for recreational fishing are set out in another part of the Regulations and are organized by water bodies. The proposed amendments will integrate close times for each species of fish into the current quota table. In addition to adding close times to the quota table mentioned above, length limits for each species of fish currently targeted by recreational anglers will be added. Adding length limits to complement established quotas and close times will complete the spectrum of management tools by which Newfoundland and Labrador fisheries can be conserved and protected. Length limits are necessary as a tool for protecting vulnerable fish populations. By prohibiting the taking of fish of a specific length, sensitive portions of particular populations of fish in specific waters can be safeguarded while still allowing angling for other size fish to continue. Another reason for establishing length limits is to allow for the variation of those length limits. The Fisheries Act provides authority for the making of orders to vary quotas, close times and length limits of fish that have already been set out in the Regulations. Variation orders allow for fishing restrictions to be changed by the DFO Regional Director General and can be implemented quickly when it is necessary to ensure the sustainability of an at-risk fish population. In addition to combining current daily, annual and possession quotas with close times and length limits in the same table to the Regulations, the organization of that table will be shifted from a by-water zones management regime to a by-species system. Currently, quotas for species or groups of species are set out first by water areas (e.g. inland waters of Labrador, tidal water of insular Newfoundland) then by species. While this system has worked reasonably well up until recently, organizing the table of fishing restrictions by fish species will more effectively allow the characteristics of individual fish populations (e.g. morphology, behaviour, vulnerability to pollutants, predators and angling pressure) to dictate that species management needs. These proposed amendments will also add a listing to the table for smelt and a category for all other species. This will complete the table so as to include all fish species. At this time, however, and until data indicates that more specific fishing restrictions are required, the portions of the table for quotas, close times and length limits for smelt and other species will indicate "no limit". The reorganization and consolidation of the existing quota table to include recreational fishing restrictions for all fish species will make the Regulations more user-friendly without changing any of the current daily, annual and possession quotas or close times. And while the establishment of length limits for each species of fish is new to the Regulations, the length limits for most species are being set at 60 cm or less until it is determined that specific populations in specific waters require more restrictive length limits. 2. In the existing quota table, only lake trout has a separate quota while all other trout species are lumped together with a combined quota. To complement the changes being proposed to the quota table in item 1, separate listings will be created in the table for the daily, annual and possession quotas, length limits and close times for each trout species (i.e. speckled trout, brown trout, rainbow trout and ouananiche). Separating the restrictions for each species will allow for more effective and flexible trout management as it will allow for the restrictions on one species needing special attention (e.g. longer close times, smaller length limit, lower quota) to be adjusted without changing the restrictions for all the other species. Regulations specific to each species of trout will better ensure that any proposed changes to those restrictions take into consideration the specific differences in morphology and behaviour between the species, as well as the particular vulnerabilities of each species. In combination with existent Regulations, separating trout restrictions by species will provide a wider and more sensitive range of management tools. Once again, despite the changes proposed to the current quota table, the daily, annual and possession quotas and close times for each trout species will not differ from those that currently exist for the combined trout category. Also, the same 60 cm or less length limit mentioned above for other fish species will be established for each species of trout until such time as data indicates the need for change. 3. In the current Regulations, two provisions in separate parts of the Regulations deal with restrictions on the use of certain gear types (e.g. artificial flies) and when their use is permitted in different provincial waters. An administrative amendment will consolidate the two gear provisions and make the necessary wording adjustments to ensure clarity. 4. Finally, amendments are being made throughout the Regulations to replace the former name of the province "Newfoundland" with the new official name "Newfoundland and Labrador". Alternatives The only alternatives to the amendments in item 1 were the status quo or a complete revision of the Newfoundland Fishery Regulations. The status quo would not suffice to allow appropriate and flexible management of provincial fisheries and a complete rewrite of the Regulations is not considered feasible at this time. The proposed reorganization of the quota table into a more comprehensive list of restrictions for each fish species will allow better management of the conservation needs of the individual fisheries while permitting continuing access to the public in the fishing experience. The status quo was not a viable alternative to the amendments described in item 2 above as it would neither deal with the increased public demand for changes to trout management nor with the conservation needs of the different trout species. The current trout provisions do not provide the necessary flexibility to manage individual species of trout according to their specific needs. The status quo, the only option to the consolidation and rewording of gear restriction provisions (item 3), was not considered appropriate to ensure clarity. There is no alternative to the provincial name change amendments (item 4). Benefits and Costs The majority of the above-described amendments are administrative in nature and do not change current recreational fishing restrictions. The changes will, however, make the regulations on recreational fishing more user-friendly in that anglers will find all fishing restrictions in one table. The length limits proposed will not be changed until data indicates that it is necessary to protect specific populations in specific waters. The addition of length limits will, however, provide DFO with better fisheries management tools for the future. The splitting of trout listings into individual listings by species (item 2) will greatly improve the flexibility of trout management, which will enhance protection of those species. This is especially important in light of a recent study which placed the total economic value of this fishery to the province at more than 30 million dollars. The recreational trout fishery is the largest recreational fishing sector in Newfoundland and Labrador, with estimates of more than 100 000 anglers. The proposed changes will benefit future resource conservation of trout species, which will in turn benefit the angling public. These amendments may also benefit the outfitting industry and tourism in the province by identifying trophy trout areas, such as the Avalon Peninsula (sea-run brown and rainbow trout), and Labrador and Indian Bay (speckled trout). All of the proposed amendments apply only to recreational fishing. The changes proposed will not apply to aboriginal fishing for food, social, ceremonial or commercial purposes. The minimal costs to government relate to the design and distribution of public information on the regulatory changes. Costs related to trout management and regulatory enforcement will be managed within the existing DFO budget, and some redistribution of effort and resources may be necessary. Consultation The reorganization and consolidation of the current quota table into a comprehensive list of restrictions for each fish species (including individual trout species) is largely administrative in nature, since existing quota and close time restrictions will not be changed. The length limits proposed are very reasonable, will not jeopardize conservation of current fish stocks, and will only be changed when and if it is necessary to protect specific fish populations in specific waters. As a result, consultations on these amendments focussed primarily on the proposed changes to improve management of the trout fishery. Consultations on improving trout fishery management have been ongoing for the past number of years, especially since the mid-90's, when the Indian Bay Ecosystem Corporation requested regulatory amendments to enhance the rebuilding of the trout fishery in the Indian Bay Watershed. In 1999, DFO implemented a five-year Integrated Trout Management Plan to try to restore stability and establish long-term management objectives for the recreational trout fishery. To address outstanding issues such as regulatory changes, DFO established a Trout Working Group. This group has identified the need for regulatory change as the major issue. The working group is comprised of representatives from the tourism and outfitting industry, conservation groups, anglers, and the federal and provincial governments. The Salmonid Council of Newfoundland and Labrador has endorsed the need for regulatory change in the trout fishery. The Salmonid Council is the primary group providing advice to DFO on management of both Atlantic salmon and trout. The Salmonid Council is comprised of the following affilliates: the Salmon Association of Eastern Newfoundland, the Environment Resource Management Association, the Burin Peninsula Association for Salmon Enhancement, the Bay St. George Development Association, the Gander River Management Association, the Indian Bay Ecosystem Corporation, the Salmon Preservation Association for the Waters of Newfoundland, and the Freshwater Bay/Alexander Bay Ecosystem Corporation. The Salmonid Council of Newfoundland and Labrador is also affiliated with the Atlantic Salmon Federation, an international non-profit organization promoting the conservation and wise management of the wild Atlantic salmon and its environment. In 2000, the Salmon Association of Eastern Newfoundland, supported by the Indian Bay Ecosystem Corporation, conducted a survey of trout anglers in the province. The majority of the respondents supported the proposed changes to trout regulations. This survey was independent of the federal or provincial government. Another survey was conducted in 2000 by the provincial government, as part of DFO's five-year National Recreational Fisheries Survey. When anglers were asked if they would support management of the trout resource by species, 50 percent of respondents said yes, 25 percent said no and 25 percent had no opinion. A question on the establishment of length limits was also posed, to which 70 percent of respondents indicated their support. When the proposed amendments were again discussed in September 2001, the Trout Working Group reached a consensus that the proposed regulatory amendments should go forward. In November 2001, the Newfoundland Salmonid Advisory Committee, chaired by DFO, endorsed the recommendations of the Trout Working Group. This group is chaired by DFO and regularly invited representatives include commercial fishers, angling associations, conservation groups including the Atlantic Salmon Federation, guides, outfitters and tourism interests as well as aboriginal groups (the Conne River Mic Mac Band). The Labrador Salmonid Advisory Board is also chaired by DFO and, in December 2001, recommended that the proposed amendments proceed. The participants in this organization include various aboriginal associations (the Labrador Inuit Association, the Innu Nation, the Labrador Métis Nation), a number of community development associations, as well as commercial outfitters and tourism groups, conservation groups including the Atlantic Salmon Federation, and recreational angling interests. In subsequent discussions on the proposed length limits in November 2002, the Trout Working Group recommended a change from the originally proposed size limit (30 to 60 cm) to the currently proposed limit (60 cm or less). DFO agreed that until data indicates the need for more strict size limits, the longer limit was reasonable and would not jeopardize fish stocks. Compliance and Enforcement Once regulatory amendments are approved, the public, along with tourist and angling associations, are informed of the regulatory changes by press releases and announcements in local media. DFO also widely distributes an annual Anglers Guide, which now provides more information on trout restrictions and a summary of all new and existing regulatory provisions, including listings of scheduled and non-scheduled rivers, angling close times, gear requirements and maps of fishing zones. This summary is distributed free of charge throughout the province. The guide is also accessible through the DFO's Internet site and is distributed with each recreational salmon licence and non-resident trout licence to ensure that anglers are provided with the most up-to-date information. In addition to the above, enforcement personnel regularly patrol popular fishing areas providing information to the public as well as enforcing the regulations. As well, the Fisheries Act prescribes penalties, upon conviction, for contravention of the regulations. These may include fines of up to $500,000 and/or court imposed forfeitures of fishing gear, catch, vessels and other equipment used in committing the offence. The courts may also impose licence suspensions. No additional enforcement resources are required to implement the proposed regulatory amendments. Bob Lambert, Chief, Legislation, Control and Regulations, Fisheries Management Branch, P.O. Box 5667, St. John's, Newfoundland and Labrador A1C 5X1, (709) 772-5482 (Telephone), (709) 772-5983 (Facsimile); and Sharon Budd, Regulatory Analyst, Fisheries and Oceans Canada, 200 Kent Street, Ottawa, Ontario K1A 0E6, (613) 993-0982 (Telephone), (613) 990-2811 (Facsimile). Notice is hereby given that the Governor in Council, pursuant to section 43 (see footnote e) of the Fisheries Act, proposes to make the annexed Regulations Amending the Newfoundland Fishery Regulations. Interested persons may make representations with respect to the proposed Regulations within 30 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to Bob Lambert, Chief, Legislation, Controls and Regulations, Fisheries and Oceans Canada, P.O. Box 5667, St. John's, NL A1C 5X1 (Telephone: (709) 772-5482; fax: (709) 772-5983). Ottawa, July 24, 2003
EILEEN BOYD
REGULATIONS AMENDING THE NEWFOUNDLAND FISHERY REGULATIONS AMENDMENTS 1. The long title of the Newfoundland Fishery Regulations (see footnote 3) is replaced by the following: NEWFOUNDLAND AND LABRADOR FISHERY REGULATIONS 2. Section 1 of the Regulations and the heading before it are repealed. 3. (1) The definitions "family inland fishery licence" and "inland fishery licence" in subsection 2(1) of the Regulations are repealed. (2) Subsection 2(1) of the Regulations is amended by adding the following in alphabetical order: "length" means, in respect of a fish, the distance measured in a straight line from the tip of its nose to the centre of the fork of its tail or, where there is no fork, to the tip of its tail. (longueur) 4. Section 13 of the Regulations is replaced by the following: 13. No person shall angle in, or have angling gear that is in readiness for fishing within 15 metres of, any waters set out in column I of an item of Schedule III during the close time set out in column III of that item unless using the method set out in column II of that item. 5. Section 13.1 of the Regulations is replaced by the following: 13.1 (1) No person engaged in angling shall, in any one day, catch and retain more fish of a species set out in column I of an item of the table to this section, from the waters set out in column II of that item, than the daily quota set out in column III of that item. (2) No person engaged in angling shall, in any year, catch and retain more fish of a species set out in column I of an item of the table to this section, from the waters set out in column II of that item, than the yearly quota set out in column IV of that item. (3) No person shall possess more fish of a species set out in column I of an item of the table to this section, taken by angling from the waters set out in column II of that item, than the possession limit set out in column V of that item. (4) No person engaged in angling shall catch and retain, or possess, fish of a species set out in column I of an item of the table to this section, from the waters set out in column II of that item, that do not comply with the length limit set out in column VI of that item. (5) No person engaged in angling shall fish for, or catch and retain, a species of fish set out in column I of an item of the table to this section, from the waters set out in column II of that item, during the close time set out in column VII of that item. (6) No person engaged in angling shall catch and release more than four salmon in any one day. (7) Subsection (4) does not apply to salmon taken by angling in the inland waters of Labrador. TABLE
6. Sections 13.2 and 13.3 of the Regulations are repealed. 7. Section 23 of the Regulations is repealed. 8. Item 11 of Schedule IX to the Regulations is replaced by the following: 11. "Crow Head and Mutfords Cove Area" means the waters adjacent to that part of the coast of insular Newfoundland in the vicinity of Crow Head and Mutfords Cove in the district of Twillingate, from Red Streak northwest of Bread and Butter Point to the western point of Shag Rocks, both inclusive. 9. The definitions "Newfoundland Region", "observer", "Province", and "Regional Director General" in subsection 2(1) of the Regulations are amended by replacing the word "Newfoundland" with the expression "Newfoundland and Labrador". COMING INTO FORCE 10. These Regulations come into force on the day on which they are registered. [30-1-o] S.C. 1997, c. 10, s. 69.1(1) S.C. 1993, c. 27, s. 125(1) SOR/98-351
S.C. 2000, c. 12, s. 142 (Sch. 2, par. 1( R.S., c. 1 (5th Supp.) C.R.C., c. 945 S.C. 1991, c. 1, s. 12 SOR/78-443 |
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