BILL NO. 51

(2) An individual may claim a deduction pursuant to this Section if the individual

(a) other than an individual that is a trust, was resident in the Province on December 31st of the taxation year, and includes an individual who died in the taxation year and was a resident of the Province on the day of death;

(b) attained the age of sixty-five years on or before December 31st of the taxation year; and

(c) had a taxable income or taxable income earned in Canada of less than $24,000 for the taxation year.

(3) No amount may be deducted pursuant to this Section on a separate return of income filed pursuant to subsection 70(2) or 150(4) or paragraph 104(23)(d) or 128(2)(e) of the Federal Act.

(a) "bulk metering" means using a device to establish a charge for the supply of electricity to a multiple-unit residential complex or condominium complex;

(b) "commercial electricity customer" means a non-residential or non-industrial electricity customer who purchases electricity service under a general service tariff, as approved by the Nova Scotia Utility and Review Board under the Public Utilities Act for electric utilities in the Province;

(c) "condominium complex" means a condominium complex as defined in subsection 123(1) of the Excise Tax Act (Canada);

(d) "condominium corporation" means a corporation as defined in Section 3 of the Condominium Act;

(e) "designated fuel" means any of the following:

(f) "designated fuel cost" means a charge for designated fuel, but does not include a charge for a service related to providing the designated fuel and, without limiting the generality of the foregoing, does not include any of the following:

(g) "electricity cost" means only a base charge, demand-side management charge and a charge for the amount of electric current actually used, but does not include a charge for a service related to providing an electric current and, without limiting the generality of the foregoing, does not include any of the following:

(h) "heating fuel" means any of the following:

(i) "heating fuel cost" means a charge for heating fuel, but does not include a charge for a service related to providing the heating fuel and, without limiting the generality of the foregoing, does not include any of the service charges listed in clause (f);

(j) "landlord" means a landlord as defined in Section 2 of the Residential Tenancies Act;

(k) "mixed-use property" means a property that is designated under Section 26 of the Assessment Act as partly residential and is classified as partly "residential taxable" based on the current assessment for the property issued under that Act;

(l) "multiple-unit residential complex" means a multiple unit residential complex as defined in subsection 123(1) of the Excise Tax Act (Canada);

(m) "purchaser" means a person who acquires designated fuel, heating fuel or electricity at a sale for any of the following purposes:

(n) "rebate" means a rebate paid or credited under this Part to a purchaser in an amount equal to the tax paid or payable by the purchaser on a designated fuel cost, heating fuel cost or electricity cost;

(o) "rebate application" means an application for a rebate made to the Minister under subsection 12(5) or Section 12A, 12B or 12D;

(p) "residential electricity customer" means a customer who purchases electricity service under a domestic service tariff, as approved by the Nova Scotia Utility and Review Board under the Public Utilities Act for electric utilities in the Province;

(q) "residential complex" means a residential complex as defined in subsection 123(1) of the Excise Tax Act (Canada);

(r) "residential condominium unit" means a residential condominium unit as defined in subsection 123(1) of the Excise Tax Act (Canada);

(s) "residential unit" means a residential unit as defined in subsection 123(1) of the Excise Tax Act (Canada);

(t) "residential-use property" means a property that, based on the current assessment issued under the Assessment Act, is classified entirely as "residential taxable" or a combination of "residential taxable" and one or more of the following classifications:

(u) "supplier" means a supplier as defined in subsection 123(1) of the Excise Tax Act (Canada);

(v) "supply" means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada);

(w) "tax" means a tax imposed under subsection 165(2) of the Excise Tax Act (Canada).

12 (1) On behalf of Her Majesty in right of the Province, a designated fuel supplier shall pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a supply of designated fuel, other than natural gas and firewood, made to the purchaser on or after December 1, 2006, for a residential-use property.

(2) On behalf of Her Majesty in right of the Province, a designated fuel supplier shall pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a supply of natural gas invoiced to the purchaser on or after January 1, 2007, for a residential-use property.

(3) On behalf of Her Majesty in right of the Province, a designated fuel supplier shall pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a supply of firewood made to the purchaser on or after June 21, 2007, for a residential-use property.

(4) A point-of-sale rebate to a designated fuel purchaser must be shown on the invoice or receipt issued to the purchaser in a manner that clearly indicates the amount of the rebate.

(5) Where a purchaser who is eligible for a point-of-sale rebate is not paid or credited the amount of the rebate by the supplier, the purchaser may apply to the Minister in accordance with Section 12E for payment of that amount.

12A A person who purchases heating fuel for a residential-use property may apply to the Minister in accordance with Section 12E for a rebate in an amount equal to the tax payable on or after December 1, 2006, that the person paid on the heating fuel cost.

12B A person who purchases designated fuel or heating fuel for a mixed-use property may apply to the Minister in accordance with Section 12E for a rebate in an amount equal to the tax payable on or after the following dates that the purchaser paid on the designated fuel cost or heating fuel cost for the proportion of the mixed-use property that comprises a residential complex or condominium complex:

(a) for designated fuel other than natural gas and for heating fuel, December 1, 2006;

(b) for natural gas, on or after January 1, 2007.

12C (1) On behalf of Her Majesty in right of the Province, an electricity supplier shall pay or credit a point-of-sale rebate to a residential electricity customer in an amount equal to the tax on the electricity cost for a supply of electricity consumed on or after October 1, 2009.

(2) A point-of-sale rebate to a residential electricity customer must be shown on the invoice or receipt issued to the customer in a manner that clearly indicates the amount of the rebate.

12D (1) A commercial electricity customer who pays tax on an electricity cost and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Section 12E for a rebate, subject to subsection 12F(2) with respect to a mixed-use property, in an amount equal to the tax paid on a supply of electricity recorded by a bulk meter and invoiced to the commercial electricity customer on or after October 1, 2009.

(2) The eligibility criteria for a commercial electricity customer rebate are as follows:

(a) the purchaser is a commercial electricity customer;

(b)  the tax to which the rebate application applies is payable on or after October 1, 2009;

(c) the purchaser is one of the following:

12E (1) A rebate application must meet all of the following requirements:

(a) it must be made in the form and manner prescribed by the Minister;

(b) where for a mixed-use property, it must specify the proportion of the property that comprises a residential complex or condominium complex, as applicable;

(c) it must be accompanied by

(d) subject to subsection (3), it must be received by the Minister no later than twenty-four months after the date of the supply of the designated fuel, heating fuel or electricity to which it applies.

(2) The amount that may be requested in a rebate application must be determined as follows:

(a) where the rebate application is for a period of at least twelve months, the amount requested may be any amount of tax paid;

(b) where the rebate application is for a period that is shorter than twelve months, the amount requested must be at least thirty dollars in tax paid.

(3) A purchaser described in clause 12D(2)(c) who purchases electricity, heating fuel or designated fuel for use in a mixed-use property or a residential-use property may submit a rebate application only in April, July, October or January of each year within the twenty-four-month period specified in clause (1)(d).

12F (1) On receipt of a purchaser's rebate application under subsection 12(5) or Section 12A, 12B or 12D, the Minister may, on behalf of Her Majesty in right of the Province, pay or credit the amount of the rebate to the purchaser.

(2) A rebate in respect of a mixed-use property applies only to the proportion of the mixed-use property that comprises a residential complex or condominium complex, and must be calculated in accordance with the formula

where

R is the rebate;

TRA is the area comprising the residential complex or condominium complex within the mixed-use property;

TA is the total area of the mixed-use property; and

T is the tax paid by the purchaser on the designated fuel cost, heating fuel cost or electricity cost to which the application applies.

12G (1) A supplier may apply to the Minister in accordance with subsection (2) for reimbursement of the total rebates paid or credited by the supplier under Section 12 or 12C.

(2) A supplier's reimbursement application must meet all of the following requirements:

(a) it must be made in the form and manner prescribed by the Minister;

(b) it must be accompanied by any information, documents and material that the Minister requires to determine that the supplier is entitled to reimbursement;

(c) it must be received by the Minister no later than twenty-four months after the supply of designated fuel or electricity to which it applies.

(3) On receipt of a reimbursement application that meets the requirements of subsection (2), the Minister shall, on behalf of Her Majesty in right of the Province, pay or credit the amount of the reimbursement to the supplier.

(4) A supplier shall not submit a reimbursement application more often than four times per calendar month.

12H (1) A supplier shall keep a record of each rebate made to a purchaser under Section 12 or 12C, and shall promptly give copies of its rebate records to the Minister on request.

(2) A record of a rebate must be kept for seventy-two months following the date of the rebate.

12I (1) Where the amount of a reimbursement made by the Minister to a supplier under Section 12G is greater than the amount of the rebate for which the reimbursement was sought, the supplier shall pay to the Minister, or the Minister may deduct from any reimbursement of rebates subsequently to be made to the supplier, an amount equal to the difference between the reimbursement and the rebate.

(2) A supplier shall pay to the Minister an amount equal to any portion of a reimbursement made by the Minister to the supplier that is subsequently recovered by the supplier from the Receiver General for Canada under section 231 of the Excise Tax Act (Canada).

12J In this Part,

(a) "children's clothing" means garments (other than garments of a class that is used exclusively in sports or recreational activities, costumes, children's diapers or children's footwear) that are

(b) "children's diaper" means a product that is designed for babies or children and that is

(c) "children's footwear" means footwear (other than stockings, socks or similar footwear or footwear of a class that is used exclusively in sports or recreational activities) that is

(d) "composite property" means property that is wrapped, packaged or otherwise prepared for sale as a single product, the only components of which product are a printed book and

(e) "exempt supply" means an exempt supply as defined in subsection 123(1) of the Excise Tax Act (Canada);

(f) "federal Minister" means the minister of the Government of Canada who is responsible for the administration and enforcement of Part IX of the Excise Tax Act (Canada);

(g) "feminine hygiene product" means a product that is marketed exclusively for feminine hygiene purposes and is a sanitary napkin, tampon, sanitary belt, menstrual cup or other similar product;

(h) "national standard" means a standard of the National Standards of Canada, as they read on January 1, 2010, in the subject area CAN/CGSB-49, Garment Sizes, published by the Canadian General Standards Board;

(i) "person" means a person as defined in subsection 123(1) of the Excise Tax Act (Canada);

(j) "printed book" means a printed book as defined in subsection 259.1(1) of the Excise Tax Act (Canada);

(k) "property" means property as defined in subsection 123(1) of the Excise Tax Act (Canada);

(l) "purchaser", in respect of property, includes

(m) "qualifying course" means a course instructing individuals the service of which

(n) "qualifying property" means property that is

(o) "read-only medium" means a tangible medium that is designed for the read-only storage of information and other material in digital format;

(p) "supplier" means a supplier as defined in subsection 123(1) of the Excise Tax Act (Canada);

(q) "supply" means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada);

(r) "supply made in the Province" means a supply that is deemed under Part IX of the Excise Tax Act (Canada) to be made in the Province;

12K Where tax under subsection 165(2) of the Excise Tax Act (Canada) is payable by a purchaser in respect of a supply made in the Province of a qualifying property, the supplier may, on behalf of Her Majesty in right of the Province, pay or credit to the purchaser an amount equal to the tax.

12L Where

(a) tax under section 212.1 of the Excise Tax Act (Canada) is payable in respect of an importation of a qualifying property by a purchaser who is resident in the Province for the purpose of Part IX of that Act; or

(b) tax under section 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada) is payable by a purchaser in respect of a qualifying property that

the federal Minister may, on behalf of Her Majesty in right of the Province, pay or credit to the purchaser an amount equal to that tax.

12M In the event that a purchaser to whom an amount may be paid or credited under Section 12K in respect of a supply of a qualifying property is not paid or credited with that amount by the supplier, the purchaser may, not more than four years after the day tax under subsection 165(2) of the Excise Tax Act (Canada) became payable in respect of the supply, apply to the federal Minister, in the form and manner required by the federal Minister, for payment of that amount and the federal Minister may, on behalf of Her Majesty in right of the Province, pay or credit the amount to the purchaser.

12N In the event that a supplier of a qualifying property pays or credits an amount under Section 12K, the federal Minister may, on behalf of Her Majesty in right of the Province, pay or credit an equal amount to the supplier.

12O In the event that the federal Minister pays or credits an amount under any of Sections 12L to 12N, the federal Minister may deduct from or set off against a payment made by Her Majesty in right of Canada to Her Majesty in right of the Province an amount equal to the amount so paid or credited.

12P (1) The Minister may, upon application, authorize a rebate of an amount equal to the lesser of three hundred and seventy-five dollars and the amount of tax paid by the applicant under subsection 165(2) of the Excise Tax Act (Canada) on the purchase of a computer if

(a) the applicant is visually impaired, hearing impaired or physically or mentally challenged; or

(b) the applicant purchased the computer on behalf of a visually impaired, hearing impaired or physically or mentally challenged person.

(2) Every application for a rebate under subsection (1) must be accompanied by

(a) a copy of the agreement under which the computer was purchased by the applicant, showing the total purchase price and the amount of tax paid on the purchase; and

(b) a statement from a registered medical practitioner certifying that the applicant or the person who will use or primarily benefit from the use of the computer is visually impaired, hearing impaired or physically or mentally challenged.

(3) No rebate may be made under subsection (1) unless the application for the rebate is made within twenty-four months after the payment of tax in respect of which the rebate is claimed.

12Q (1) The Minister may, upon application, authorize a rebate of an amount equal to the lesser of three thousand seven hundred and fifty dollars and the amount of tax paid by the applicant under subsection 165(2) of the Excise Tax Act (Canada) on the purchase of a passenger vehicle, a truck, having a load capacity not exceeding three quarters of a ton, or a van

(a) if

(b) if

(2) Every application for a rebate under subsection (1) must be accompanied by

(a) a copy of the agreement under which the vehicle was purchased by the applicant, showing the total purchase price and the amount of tax paid on the purchase;

(b) where

(c) a certificate from a registered medical practitioner that the applicant, or the person who will be transported in the vehicle, has a physiological impairment that deprives the applicant or the person of the use of both lower limbs.

(3) No rebate may be made under subsection (1) unless the application for the rebate is made within twenty-four months after the payment of tax in respect of which the rebate is claimed.

(4) Where reference is made in this Section to an amount of tax paid under subsection 165(2) of the Excise Tax Act (Canada), that amount is deemed not to include any portion of that tax for which an input tax credit or rebate may be claimed under that Act.

12R (1) The Minister may, upon application, authorize a rebate of the tax paid by the applicant on the purchase of a motor vehicle or heavy equipment used for fire fighting of an amount equal to

(a) where the applicant is a volunteer fire department, the lesser of

(b) where the applicant is a municipality, the lesser of

(2) Every application for a rebate under subsection (1) must be accompanied by a copy of the agreement under which the motor vehicle or heavy equipment was purchased by the applicant, showing the total purchase price and the amount of tax paid on the purchase.

(3) No rebate may be made under subsection (1) unless the application for the rebate is made within twenty-four months after the payment of tax in respect of which the rebate is claimed.

12S (1) In this Section,

(a) "building materials" does not include metal or plastic cladding materials;

(b) "exterior" includes a foundation and framing or structural members;

(c) "heritage property" means a municipal heritage property or a provincial heritage property as defined in the Heritage Property Act.

(2) The Minister may, upon application, authorize a rebate of an amount equal to the difference between

(a) the amount of tax paid under subsection 165(2) of the Excise Tax Act (Canada) in respect of building materials purchased and used for the repair, improvement or restoration of the exterior of

(b) the sum of any input tax credits and rebates in respect of the tax referred to in clause (a) that are claimed or entitled to be claimed under Part IX of the Excise Tax Act (Canada).

(3) Every application for a rebate under this Section must be made to the Department of Communities, Culture and Heritage, on a form approved by the Minister for that purpose and signed by the applicant, and be accompanied by

(a) evidence satisfactory to the Minister that the exterior repair, improvement or restoration was approved by the Department or the heritage advisory committee of a municipality;

(b) a copy of the building permit issued in respect of the work;

(c) evidence satisfactory to the Minister of the tax paid on the purchase, together with a declaration of the applicant stating that the materials listed were used solely in the approved exterior repair, improvement or restoration and for no other purpose;

(d) a statement of a building inspector certifying the completion of the work in accordance with the approval and the correctness of the requested rebate; and

(e) a certificate from the Department or the heritage advisory committee of a municipality certifying the correctness of the requested rebate.

(4) The Department of Communities, Culture and Heritage shall forward the documentation required under subsection (3) to the Minister for authorization of the rebate.

12T In this Part,

(a) "builder" means a person who builds a residential complex on real property in which the person has an interest at the time of building and who is a registrant as defined in subsection 123(1) of the Excise Tax Act (Canada);

(b) "common-law relationship" means a relationship between two individuals who have been cohabiting in a conjugal relationship for a period of at least one year or a relationship that is registered as a domestic partnership under the Vital Statistics Act;

(c) "co-operative housing corporation" means a cooperative housing corporation as defined in subsection 123(1) of the Excise Tax Act (Canada);

(d) "floating home" means a floating home as defined in subsection 123(1) of the Excise Tax Act (Canada);

(e) "manufactured home" means a factory-built home, mobile home or building intended for residential occupancy for individuals;

(f) "mobile home" means a mobile home as defined in subsection 123(1) of the Excise Tax Act (Canada);

(g) "occupancy permit" means a permit issued by a municipality allowing for the initial occupancy of a residential complex;

(h) "primary place of residence" means a residential complex, owned jointly or otherwise, that is intended to be inhabited by an individual on a permanent basis;

(i) "qualifying construction costs" means the cost of any of the following that are purchased for the construction of a residential complex and on which tax is payable:

(j) "rebate" means a rebate paid under Section 12Y;

(k) "rebate application" means an application for a rebate made to the Minister in accordance with Section 12X;

(l) "relation" means an individual related to another individual by blood, marriage, common-law relationship or adoption;

(m) "residential complex" means a residential unit or a residential condominium unit;

(n) "residential condominium unit" means a residential condominium unit as defined in subsection 123(1) of the Excise Tax Act (Canada) that is situated in the Province;

(o) "residential unit" means a detached house, semi-detached house, rowhouse unit, manufactured home or floating home that is situated in the Province and

(p) "supply" means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada);

(q) "tax" means a tax imposed under subsection 165(2) of the Excise Tax Act (Canada);

(r) "taxable supply" means a taxable supply as defined in subsection 123(1) of the Excise Tax Act (Canada).

12U (1) An individual who purchases a residential complex from a builder and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Section 12X for a rebate in respect of the tax paid by the individual in purchasing the residential complex.

(2) The eligibility criteria for a rebate of tax paid by an individual who purchases a residential complex from a builder are as follows:

(a) the builder of the residential complex has made a taxable supply by way of sale of the residential complex to the individual;

(b) at the time the individual became liable or assumed liability under an agreement of purchase and sale for the residential complex entered into between the builder and the individual, the individual was acquiring the residential complex for use as the primary place of residence of the individual or a relation of the individual;

(c) the individual has paid all of the tax payable in respect of the supply of the residential complex;

(d) the individual entered into an agreement of purchase and sale for the residential complex after April 6, 2010;

(e) ownership and possession of the residential complex was transferred to the individual after the construction was substantially completed and after June 30, 2010;

(f) after the construction was substantially completed and before possession of the residential complex was given to the individual under the agreement of purchase and sale for the residential complex,

(g) the first individual to occupy the residential complex as a place of residence at any time after substantial completion of construction was

(h) one of the following applies:

(3) Where an individual has purchased a residential complex jointly with one or more co-owners, the criteria in subsection (2) also apply to each co-owner.

(4) An individual is not eligible for a rebate if any co-owner referred to in subsection (3) is not an individual.

12V (1) An individual who constructs, or who engages another person to construct on the individual's behalf, a residential complex and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Section 12X for a rebate in respect of the tax paid by the individual on qualifying construction costs for the residential complex.

(2) The eligibility criteria for a rebate of tax paid by an individual who has constructed, or who has engaged another person to construct on the individual's behalf, a residential complex are as follows:

(a) the residential complex was constructed for use as the primary place of residence of the individual or a relation of the individual;

(b) the individual has paid all of the tax payable in respect of the qualifying construction costs for which the individual is claiming a rebate;

(c) a rebate application is filed after June 30, 2010;

(d) construction of the residential complex is substantially complete;

(e) the first individual to occupy the residential complex as a primary place of residence after substantial completion of the complex was the individual or a relation of the individual;

(f) one of the following applies:

(3) Where a residential complex is constructed by or on behalf of an individual and one or more co-owners, the criteria in subsection (2) also apply to each co-owner.

(4) An individual is not eligible for a rebate if any co-owner referred to in subsection (3) is not an individual.

12W (1) An individual who purchases a share of the capital stock of a co-operative housing corporation and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Section 12X for a rebate in respect of the purchase price paid by the individual for the share.

(2) The eligibility criteria for a rebate of the purchase price paid by an individual for a share of the capital stock of a co-operative housing corporation are as follows:

(a) the individual entered into an agreement of purchase and sale for the share after April 6, 2010;

(b) the individual acquired the share after June 30, 2010, for the purpose of using a residential unit in a residential complex of the corporation that is situated in the Province as the primary place of residence of the individual or of a relation of the individual;

(c) after the construction of the residential complex was substantially completed and before possession of the residential unit was given to the individual as an incidence of ownership of the share, the unit was not occupied by any individual as a place of residence or lodging;

(d) the first individual to occupy the residential unit as a place of residence after possession of the unit was given to the individual was the individual or a relation of the individual;

(e) the corporation has paid tax in respect of a taxable supply to the corporation in respect of the residential complex;

(f) one of the following applies:

(3) Where an individual has purchased a share of capital stock jointly with one or more co-owners, the criteria in subsection (2) also apply to each co-owner.

(4) An individual is not eligible for a rebate if any co-owner referred to in subsection (3) is not an individual.

12X A rebate application must meet all of the following requirements in order to be accepted:

(a) it must be made in the form and manner prescribed by the Minister;

(b) it must be accompanied by any information, documents and material that the Minister requires;

(c) it must be received by the Minister within twenty-four months of

12Y (1) On receipt of an individual's rebate application, the Minister may, on behalf of Her Majesty in right of the Province, pay the amount of the rebate to the individual, subject to the conditions and limitations set out in this Section.

(2) The amount of the rebate that may be paid to an individual is

(a) in the case of a purchase of a residential complex from a builder,

(b) in the case of construction of a residential complex,

(c) in the case of a purchase of a share of the capital stock of a co-operative housing corporation,

(3) A rebate may not be paid to an individual who has applied for or received a rebate or input tax credit under any provision of the Excise Tax Act (Canada), other than the federal portion of the GST/HST New Housing Rebate.

(4) A rebate may be paid to the individual who applies for the rebate in accordance with these regulations, but not to a co-owner.

(5) The Minister may not pay more than one rebate in respect of the same residential complex.

12Z Where the amount of a rebate paid by the Minister is greater than the rebate to which an individual is entitled under this Part, the individual shall pay to the Minister an amount equal to the difference between the amount paid and the amount to which the individual is entitled.

12ZA An individual who applies for and is paid a rebate shall keep records related to the rebate application, including the originals of any copied documents submitted to the Minister as part of the rebate application, for six years following receipt of the rebate, and shall make the records and documents available for audit.

(2) A referendum under this Section must be conducted and managed by the Chief Electoral Officer in the same manner, to the extent possible, as a general election under the Elections Act and, subject to the regulations, that Act applies mutatis mutandis to such a referendum.

(3) The question to be put to voters in a referendum under this Section must be determined by order of the Governor in Council at the commencement of the referendum process.

(4) The costs of conducting a referendum under this Section must be paid from the General Revenue Fund.

(a) the tax for

(b) the tax for processing an application for

(c) the annual tax for companies to be paid as of the
30th day of June in each year

(d) the tax for revival of licence after dissolution $1,288.30;

(e) the tax for processing an application for an
increase in borrowing multiple $1,288.30;

(f) the tax for a copy of a decision of the
Superintendent or Appeal Board, per page
(minimum fee $10.00) $2.55;

(g) the tax for a certificate issued by the
Superintendent with respect to the licence
of a company $25.75;

(h) the tax for copies of extracts from documents
filed with the Superintendent, per page
(minimum fee $10.00) $2.55;

(i) the tax for a certificate issued by the
Superintendent other than the certificate
referred to in clause (g) $25.75;

(j) the tax for examining and passing on
applications or documents not specifically
referred to in the regulations $1,288.30;

(k) the tax for an application to obtain consent
of the Superintendent to the transfer of shares other
than an application referred to in clause (l) $322.10;

(l) the tax for an application to obtain consent
of the Superintendent to the transfer of shares
where such transfer results in the change of
control of the company $2,576.60;

(m) the tax for examining the Loan or Trust Register
or the public file of a company, per register or file $12.90.