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If you have any questions that are not answered on this list please
email me directly and I would
be glad to help you with it. The following list of questions and
answers are intended to provide guidance to those not familiar with
the Residential Tenancies Act. These questions and answers are taken
initially from the Understanding Landlord and Tenant Relations in
Newfoundland and Labrador booklet published by Landlord Tenant Relations
but have been altered to reflect the changes in the new act.
If you have any questions or concerns contact the Government Services
Centre at one of the addresses at the bottom of this page. Additionally
there is also information on Landlord Tips and Tenant
Tips, Human Rights as well as information on
Security Deposits.

-
Does a tenant or landlord have any right under this act if the rented
premises is a subsidized housing unit?
-
If a tenant and a landlord make an agreement in respect to the
tenancy, can the tenant cancel such tenancy by not taking occupancy or actual
entry of the premises?
-
What possible leases may the landlord and tenant enter into?
-
What is a week to week lease?
-
When is a lease considered to be monthly?
-
When is a lease considered to be for a year?
-
When a lease is written, must the tenant receive a copy?
-
What can happen if the landlord fails to give the tenant a fully
signed duplicate copy of the lease within 10 days of the signing of the lease
by both parties?
-
Is the landlord required to provide the tenant with a copy of the Act?
If so, when?
-
What can happen if the landlord fails to give a copy of the Act to
the tenant within 10 days of entering into the lease or the granting possession
or occupancy?
-
Can a condition be put into the lease whereby all rights under this
Act can be waived?
-
When there is an agreement whereby rent payable, in part or whole, is
in other than money, must it be in writing?
-
Can an agreement between landlord and tenant provide for the delivery
of post-dated cheques to be used for payment of rent?
-
What happens when a year lease expires and neither party has given a
written notice to terminate?
-
When a landlord and tenant enter into a written lease, does the Act
require that certain conditions be contained therein?
-
What are the obligations of the tenant in regard to the premises?
-
What can happen when a tenant causes damage to the rented premises?
-
What happens if the tenant fails to make said repairs?
-
What action may be taken by the landlord if the tenant abandons or
terminates the tenancy otherwise than in a manner permitted by this Act?
-
When may a landlord enter the premises of the tenant?
-
Can the landlord or tenant interfere with the peaceful enjoyment of
each other's premises or the adjoining residential premises of other tenants?
-
What happens when the landlord causes continual interference with the
peaceful enjoyment of the premises of the tenant or tenants?
-
Can the landlord or tenant change the lock or locking system on a
door that gives entry to the premises?
-
When can the landlord disconnect heat, water, or electric power being
furnished to the residential premises?
-
What is a Notice to Quit?
-
What are the periods of notice that must be given by a landlord or
tenant when either party wished to end a tenancy?
-
What period of notice is given by the landlord if the tenant is in
arrears?
-
Can the Notice to Quit for arrears be made void if the said arrears
is paid in full before the end of the rental period?
-
Can the landlord and tenant agree to give a verbal notice?
-
Is it possible for a landlord to increase the rent payable by the
tenant for a residential premises?
-
How must a notice be given?
-
If a tenant makes a complaint or makes an application to have the
rent set, can the landlord give the tenant a Notice to Quit?
-
What happens when the tenant causes continual interference with the
peaceful enjoyment of premises of the landlord and/or tenants?
-
What happens when the landlord causes continual interference with the
peaceful enjoyment of the premises of the tenant or tenants?
-
What is a security deposit?
-
What is the maximum amount of money or other value that a landlord
may receive as a security deposit?
-
What happens when the landlord seeks to use all or part of the
security deposit for damage expense and/or arrears of rent and the tenant will
not consent in writing?
-
What happens if the landlord fails to respond to the tenants
application within 10 days?
-
Can the landlord use a security deposit for any purpose other than
damage expense and arrears of rent?
-
When should the security deposit plus interest be returned to the
tenant?
-
What rate of interest must the landlord credit to a security deposit?
-
What notice is required before a landlord or tenant can commence a
proceeding in the Residential Tenancies Division of the Department of
Government Services and Lands?
-
Where a tenant abandons or properly vacates the premises and leaves
personal property, what is the landlord permitted to do with it?
-
What must a tenant or a person do to reclaim personal property held
in storage by the landlord?
-
What happens to personal property not claimed after the two months
have expired?
-
Can a landlord stop a tenant or retaliate against a tenant for making
a complaint?
-
What action may a tenant take when a Notice to Quit is received and
the tenant feels that it is retaliation?
-
Can the landlord increase the rent twice in a twelve-month period?
-
Can the landlord and tenant agree on a predetermined rent increase?
-
Can a landlord refuse access to rented premises by members of the
public for reasonable purposes?
1. Question. Does a tenant or landlord have any
right under this act if the rented premises is a subsidized housing unit?
where residential premises are owned or administered by or for
the Government of Canada or the province or a municipality or an agency of one
of them and the rent for the premises is directly subsidized by the Government
of Canada or the province, this Act does not apply to the
(a) setting of rent based on the tenant's income
(b) subletting of the residential premises
(c) allocation of the residential premises based on household size; and
(d) setting of a security deposit under subsection 12(1).
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2. Question. If a tenant and a landlord make
an agreement in respect to the tenancy, can the tenant cancel such tenancy by
not taking occupancy or actual entry of the premises?
NO. All relationships of landlords and tenants are capable of
taking effect from the date of beginning of the term without entry.
[Sec 7]
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3. Question. What possible leases may the
landlord and tenant enter into?
(a) week to week; (b) month to month; (c) for a fixed term of
not less than 6 months and not more than 12 months..
[Sec 6(1)]
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4. Question. What is a week to week lease?
It is a lease for a period of one week (7 days) and any period
that is less than one week.
[Sec 6(2)]
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5. Question. When is a lease considered to be
monthly?
A monthly lease exists in the following circumstances:
Where the premesis are rented for a period that is more than one week and less
than 6 months, the residential premises shall be considered to be rented from
month to month
[Sec 6(2)]
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6. Question. When is a lease considered to be
for a fixed term?
(1) When the premises are rented for a period that is greater
than six months.
[Sec 6(2)]
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7. Question. When a lease is written, must the
tenant receive a copy?
YES. The Act requires the landlord to give the tenant a fully
signed duplicate copy within 10 days following its execution at no cost to the
tenant.
[Sec 5(2)]
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8. Question. What can happen if the landlord
fails to give the tenant a fully signed duplicate copy of the lease within 10
days of the signing of the lease by both parties?
Where the tenant has not been provided with a duplicate copy of
the fully executed lease by the landlord under subsection (2), the tenant shall
not be obligated to pay rent but rent that is paid by the tenant may be
retained by the landlord for a period from the time of the execution of the
lease to the time that the landlord complies with the subsection.
[Sec 5(3)]
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9. Question. Is the landlord required to
provide the tenant with a copy of the Act? If so, when?
YES. The landlord must give the tenant a copy or reproduction of
the act without cost to the tenant.
[Sec 5(1)]
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10. Question. What can happen if the landlord
fails to give a copy of the Act to the tenant within 10 days of entering into
the lease or the granting possession or occupancy?
The tenant is not required to pay rent for the period of time
from execution of the rental agreement until the landlord complies with that
subsection [Sec 5(3)]
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11. Question. Can a condition be put into the
lease whereby all rights under this Act can be waived?
NO. This act applies, notwithstanding any other act, agreement,
declaration, waiver or statement to the contrary.
[Sec 3(1)]
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12. Question. When there is an agreement
whereby rent payable, in part or whole, is in other than money, must it be in
writing?
YES. The landlord must give to the tenant a memorandum in
writing specifying what the payment is and placing a value on each item
contained in the payment.
[Sec 9(1)]
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13. Question. Can an agreement between
landlord and tenant provide for the delivery of post-dated cheques to be used
for payment of rent?
YES. A lease may provide for such delivery of post-dated
cheques.
[Sec 10(2)]
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14. Question. What happens when a lease
expires and neither party has given a written notice to terminate?
The relationship of landlord and tenant shall continue under the
terms and conditions in the rental agreement, but the tenancy may be terminated
by giving notice in accordance with paragraph 17(2)(b) or 17(3)(b)
[Sec 6(3)]
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15. Question. When a landlord and tenant enter
into a written lease, does the Act require that certain conditions be contained
therein?
YES. The Act requires that all the statutory conditions listed
in Section 8 subsection (1) shall be reproduced in the lease without variation
or modification.
[Sec 8(2)]
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16. Question. What are the obligations of the
tenant in regard to the premises?
The tenant shall keep the interior of the residential premises
clean and shall repair any damage caused by a willful or negligent act of the
tenant or a person whom the tenant permits on the premises.
[Sec 8(1)2]
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17. Question. What can happen when a tenant
causes damage to the rented premises?
The landlord may give a written notice requesting the tenant to
repair the said damage within three days or within a reasonable time in the
circumstances.
[Sec 21(1)]
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18. Question. What happens if the tenant fails
to make said repairs?
The landlord may give the tenant notice that the rental
agreement is terminated and the tenant is required to vacate the residential
premises on a specified date not less than 5 days after the notice has been
served.
[Sec 21(2)]
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19. Question. What action may be taken by the
landlord if the tenant abandons or terminates the tenancy otherwise than in a
manner permitted by this Act?
The tenant is responsible for rent until the landlord can find
an acceptable tenant to release the property. The landlord must make all
reasonable efforts to lease the property quickly.
[Sec 27, 28]
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20. Question. When may a landlord enter the
premises of the tenant?
There are five situation where a landlord may enter the premises
of the tenant:
(1) In the case of an emergency.
(2) Abandonment by the tenant.
(3) With the consent of the tenant.
(4) Notice of Termination has been given and the entry is at a reasonable hour
for the purpose of showing the accommodation and reasonable efforts have been
made to give the tenant at least four (4) hours notice.
(5) Entry is during daylight hours and written notice of the time of the entry
has been given to the tenant at least twenty-four hours in advance of entry.
[Sec 8(1)5]
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21. Question. Can the landlord or tenant
interfere with the peaceful enjoyment of each other's premises or the adjoining
residential premises of other tenants?
NO. they shall not unreasonably interfere with the peaceful
enjoyment of adjoining residential premise or the adjoining premises of the
landlord or tenant or a common area of the property of which they form a part.
[Sec 8(1)7]
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22. Question. What happens when the landlord
causes continual interference with the peaceful enjoyment of the premises of
the tenant or tenants?
The tenant may give the landlord notice that the rental
agreement is terminated and the tenant is vacating the residential premises on
a specified date not less than 5 days, but not more than 14 days, after the
notice has been served.
[Sec 22(1)]
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23. Question. Can the landlord or tenant
change the lock or locking system on a door that gives entry to the premises?
NO, except by mutual consent.
[Sec 8(1)(6)]
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24. Question. When can the landlord disconnect
heat, water, or electric power being furnished to the residential premises?
NO, except with the written consent of the tenant.
[Sec 8(1)(8)]
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25. Question. What is a Notice to Quit?
A Notice to Quit is a written document from eithr the tenant to
the landlord or from the landlord to the tenant indicating the rented premesis
and the date where vacant possession will be delivered to the other party. In
the new act this is simplified to a Notice of Termination.
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26. Question. What are the periods of notice
that must be given by a landlord or tenant when either party wished to end a
tenancy?
The notice should be as follows:
From the Tenant to the Landlord
Week to week lease - not less than 7 days before the end of the rental period.
Month to Month - not less than one month before the end of the rental period.
Fixed Term - not less than two months before the end of the term specified in
the rental agreement.
From the Landlord to the Tenant
Week to week lease - not less than 4 weeks before the end of the rental period.
Month to Month - not less than 3 months before the end of the rental period.
Fixed Term - not less than 3 months before the end of the term specified in the
rental agreement.
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27. Question. What period of notice is given
by the landlord if the tenant is in arrears?
(1) Where a fixed term or a month to month tenancy exists and
the rent is in arrears for 15 days, the landlord may give the tenant notice
that the rental agreement is terminated and that the tenant is required to
vacate the residential premises on a specified date not less than 10 days after
the notice is served on the tenant
[Sec 18(1)]
(2) where the residential premises are rented from week to week and the rent
payable by a tenant is in arrears for 3 days, the landlord may give the tenant
notice that the rental agreement is terminated and that the tenant is required
to vacate the residential premises on a specified date not less than 3 days
after the notice is served on the tenant.
[Sec 18(1)]
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28. Question. Can the Notice to Quit for
arrears be made void if the said arrears is paid in full before the end of the
rental period?
Yes. where the tenant pays the full amount of rent in arrears,
including a fee under section 13, before the date specified in the notice, the
notice is void and of no effect. BUT this section does not apply if notice has
been given more than twice in a twelve month period.
[Sec 18(2)(3)]
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29. Question. Can the landlord and tenant
agree to give a verbal notice?
NO. A Notice to Quit shall always be given in writing. and
shall:
(a) be signed by the landlord, tenant or administrator giving the notice;
(b) identify the residential premises for which the notice is given;
(c) be given not later than the first day of a rental period;
(d) state the date, which shall be the last day of a rental period, on which
the rental agreement terminates and the tenant will vacate the premises; and
(e) be served in accordance with section 30
[Sec 17]
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30. Question. Is it possible for a landlord to
increase the rent payable by the tenant for a residential premises?
YES, But not during the term of a fixed term agreement nor
during the first 12 months of a week to week lease or a monthly lease and no
more than once in a 12 month period.
[Sec 14(1)]
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31. Question. How must a notice be given?
A notice under this Act shall be given:
By a tenant to a landlord:
(a) giving it personally to the landlord
(b) giving it to a person 16 years of age or older who apparently lives with
the landlord
(c) posting it in a conspicuous place on the landlord's premises
(d) placing it in the landlord's mailbox or under a door in the landlord's
premises
(e) sending it to the landlord by registered mail, express post, prepaid, at an
address
(i) where the rent is payable
(ii) provided under subsection 5(6)
(iii) where the landlord carries on business;
(f) having it delivered to the landlord by courier service at an address set out
in paragraph (e); or
(g) a method authorized by the director.
By a landlord to a tenant:
(a) giving it personally to the tenant;
(b) giving it to a person 16 years of age or older who apparently lives with
the tenant
(c) posting it in a conspicuous place on the tenant's residential premises
(d) placing it in the tenant's mailbox or under a door in the tenant's
residential premises
(e) sending it to the tenant by registered mail, express post, prepaid, at an
address
(i) provided by the tenant
(ii) where the tenant carries on business;
(f) having it delivered to the tenant by courier service at an address set out
in paragraph (e)
(g) a method authorized by the director.
[Sec 30(1)(2)]
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32. Question. If a tenant makes a complaint or
makes an application to have the rent set, can the landlord give the tenant a
Notice to Terminate?
No, the landlord shall not commence any action to terminate in
retaliation for, or for the purpose of deterring the tenant from, making or
intervening in a complaint or application because of a resort by the tenant to
a governmental authority concerning the residential premises or of an attempt
by the tenant to enforce or secure rights.
[Sec 25(1)]
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33. Question. What happens when the tenant
causes continual interference with the peaceful enjoyment of premises of the
landlord and/or tenants?
The landlord may give the tenant notice that the rental
agreement is terminated and the tenant is required to vacate the residential
premises on a specified date not less than 5 days after the notice has been
served.
[Sec 23]
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34. Question. What happens when the landlord
causes continual interference with the peaceful enjoyment of the premises of
the tenant or tenants?
The tenant may give the landlord notice that the rental
agreement is terminated and the tenant is vacating the residential premises on
a specified date not less than 5 days, but not more than 14 days, after the
notice has been served..
[Sec 22]
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35. Question. What is a security deposit?
A sum of money or other value that is in addition to the rent
payable in respect of the residential premises.
[Sec 12(1)]
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36. Question. What is the maximum amount of
money or other value that a landlord may receive as a security deposit?
A landlord shall not demand, or receive from a tenant a security
deposit that is
(a) more than the amount of rent payable for the first 2 weeks where the
residential premises are rented from week to week
(b) more than 3/4 of the amount of rent payable for the first month where the
residential premises are rented from month to month
(c) more than 3/4 of the amount of rent that would be payable for the first
month if the rent was proportioned to a monthly payment where the residential
premises are rented for a fixed term of not less than 6 months and not more
than 12 months.
[Sec. 12(2)]
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37. Question. What happens when the landlord
seeks to use all or part of the security deposit for damage expense and/or
arrears of rent and the tenant will not consent in writing?
If there is no agreement regarding the disposition of the
security deposit under Section 12 paragraph (9a), the landlord or the tenant
may apply to the director to determine the disposition of the security deposit.
Where the tenant makes an application under paragraph (9)(b), the landlord has
10 days from the date the landlord is served with a copy of the tenant's
application, to respond.
[Sec 12 (9)(10)]
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38. Question. What happens if the landlord
fails to respond to the tenants application within 10 days?
A landlord who does not make an application in accordance with
subsection (10) shall return the security deposit to the tenant plus interest.
[Sec 12(11)]
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39. Question. Can the landlord use a security
deposit for any purpose other than damage expense and arrears of rent?
NO, A security deposit is not an asset of the landlord, but is
held by the landlord in trust and may be used, retained or disbursed only as
provided in this section. Use of the security deposit can only be done if the
tenant agrees in writing or the result of a hearing regarding its disbursement.
[Sec 12(7)]
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40. Question. When should the security deposit
plus interest be returned to the tenant?
Not later than 15 days after the tenant vacates the residential
premises, the landlord shall return the security deposit to the tenant unless
the landlord has a claim for all or a portion of the security deposit.
[Sec 12(8)]
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41. Question. What rate of interest must the
landlord credit to a security deposit?
A landlord shall credit interest to the tenant on the full
amount or value of the security deposit, at the rate prescribed by the
regulations, during the time the security deposit is held by the landlord. This
rate is set by the director on a yearly basis. Rates can be found here.
[Sec 12(6)]
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42. Question. What notice is required before a
landlord or tenant can commence a proceeding in the Residential Tenancies
Division of the Department of Government Services and Lands?
All parties must be served within 10 days of the hearing date.
[Sec ]
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43. Question. Where a tenant abandons or
properly vacates the premises and leaves personal property, what is the
landlord permitted to do with it?
The landlord may:
Remove personal property left on the premises by the tenant and immediately
place it in safe storage.
The property placed in storage shall be held in storage for not less than 60
days or until the tenant takes possession, whichever is earlier.
Where a tenant abandons or vacates residential premises and the landlord
believes on reasonable grounds that personal property left on the premises by
the tenant.
(a) is of no monetary value
(b) is unsanitary or unsafe to store
(c) is such that the sale of the property would realize an amount that is less
than the cost of removal, storage and sale,
the director may, in writing, authorize the landlord to dispose of the property
in the manner and subject to the terms and conditions that the director may
order.
[Sec 28(1, 2 & 3)]
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44. Question. What must a tenant or a person
do to reclaim personal property held in storage by the landlord?
The tenant may, while the property is held in storage, claim and
take possession of the property by paying to the landlord the costs reasonably
incurred by the landlord to remove and store the property.
[Sec 28(5)]
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45. Question. What happens to personal
property not claimed after the two months have expired?
The landlord may sell the property subject to terms and
conditions set by the director.
The landlord may retain from the proceeds of the sale, the amount
(i) of the costs reasonably incurred by the landlord for the removal, storage
and sale of the property, and
(ii) necessary to satisfy an order made by the director for compensation
payable to the landlord by the tenant
[Sec 23)4)]
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46. Question. Can a landlord stop a tenant or
retaliate against a tenant for making a complaint?
NO. The landlord cannot directly or indirectly coerce, threaten,
intimidate or harass a tenant or a member of the tenant's family in retaliation
for, or for the purpose of deterring the tenant from, making or intervening in
a complaint or application because of a resort by the tenant to a governmental
authority concerning the residential premises or of an attempt by the tenant to
enforce or secure rights.
[Sec 25 (1)]
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47. Question. What action may a tenant take
when a Notice to Quit is received and the tenant feels that it is retaliation?
A tenant who is served with a notice of termination of a rental
agreement may, not later than one month after receiving the notice, apply to
the director for an order declaring the notice void and of no effect for a
reason set out in subsection 25 (1).
[Sec 25(2)]
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48. Question. Can the landlord increase the
rent twice in a twelve-month period?
No, A rental increase is now only allowed once every 12 months
and then with 3 months notice.
[Sec 14]
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49. Question. Can the landlord and tenant
agree on a predetermined rent increase?
NO. Where a lease provides for such an increase that provision
is void and of no effect. All rental increases must be in accordance with
section 14 (2)
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50. Question. Can a landlord refuse access to
rented premises by members of the public for reasonable purposes?
NO. A landlord shall not restrict reasonable access by a member
of the public to rented residential premises for a reasonable purpose.
Futhermore, A landlord shall not restrict reasonable access to rented
residential premises for the purpose of canvassing or distributing election
material by a candidate for election to the House of Commons, the House of
Assembly, a municipal government, a school board, or a similar government or
board, or a candidate's representative.
[Sec 26(1&2)]
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1. Provide the tenant with a copy of the Act within ten days of entering into a
lease or granting possession or occupancy and have tenant sign as
Acknowledgement of Receipt form.
2. Request tenant to provide proof that the utility company has accepted them
for hydro services, if they are to pay their own utility charges.
3. Carry out an "incoming inspection" of the premises with the tenant, and
complete, in duplicate, the "Rented Premises Condition Report", before renting
even if the lease is verbal.
4. Get your Security deposit. Never let a tenant move in without one.
5. All notices to tenant shall be in writing, keeping copies for your records.
6. After the tenant has moved out all possessions and had cleaned the premises,
complete and "Outgoing Inspection" with the tenant, using the "Rented Premises
Condition Report" which was signed at commencement of tenancy.
7. Remind tenants to check out tenants package insurance to insure their
personal property and provide legal liability coverage.
8. Read thoroughly "Question and Answer" material provided.
1. Carry out an "incoming inspection" of the premises with the landlord, and
complete in duplicate the "Rented Premises Condition Report" before renting
making note of any deficiencies and/or damages, i.e. missing curtain rods,
carpet stains or burn and nail holes, etc., even if lease is verbal.
2. Read lease thoroughly before signing: remember, you are responsible for that
which you agree to, if it is not in contravention of the Act.
3. Ensure that the landlord has given you a copy of Act and a copy of written
lease after signing same.
4. Ensure you are given a receipt for the security deposit and all rental
payments.
5. Obtain name and address of your landlord and name and phone number
6. After moving out and cleaning premises, complete "outgoing inspection" using
the "Rental Premises Condition Report" which was signed at commencement of
tenancy.
7. All notices to your landlord shall be in writing, keeping copies for your
records.
8. Requests for maintenance and/or repairs, etc., should be made to the landlord
in writing, keeping copies for your records.
9. Ensure that your personal property is totally insured as landlord's insurance
covers the dwelling and not tenant's personal property. Also, check to ensure
policy included legal liability coverage.
10. Read thoroughly "Question and Answer" material provided.

7. (1) A person, directly or indirectly, alone or with another, by himself or
herself or by the interposition of another, shall not;
(i) deny to a person or class of persons occupancy of a commercial unit or a
self-contained dwelling unit; or
(ii) discriminate against a person or class of persons with respect to a term or
condition of occupancy of a commercial unit of a self-contained dwelling unit
by reason only of the race, religion, religious creed, political opinion,
colour or ethnic, national or social origin, sex, martial status, physical
disability or mental disability of that person or class of persons.
(2) Notwithstanding subsection (1), a limitation, specification, exclusion,
denial or preference because of physical or mental disability shall be
permitted if that limitation, specification, exclusion, denial or preference is
based upon a good faith qualification as determined by the commission.
For more information please see
http://www.gov.nf.ca/hrc/

St. John's Address Mailing Address
Government Services Centre P.O. Box 8700
5 Mews Place St. John's, NF
St. John's A1B 4J6
Phone (709) 729-2608/2610
Fax (709) 729-6998
Gander Address
The Government Services Centre
McCurdy Complex
Markham Place
Gander
Phone (709) 256-1019
Corner Brook Address
The Government Services Centre
1 Riverside Drive
Corner Brook
Phone (709) 637-2445
Calculate as follows: DEPOSIT x INTEREST RATE divided by 365 x
NUMBER OF DAYS HELD.
Quick Calculator from the Resdiential Tenancies Board can be found
HERE
|
Interest on Security
Deposits
|
|
Time Period
|
Interest Rate
|
|
January 1 to December 31, 2002
|
1%
|
|
January 1 to December 31, 2001
|
4%
|
|
January 1 to December 31, 2000
|
2.5%
|
|
January 1 to December 31, 1999
|
2.5%
|
|
January 1 to December 31, 1998
|
1%
|
|
January 1 to December 31, 1997
|
1%
|
|
January 1 to December 31, 1996
|
3%
|
|
January 1 to December 31, 1995
|
1.5%
|
|
January 1 to December 31, 1994
|
1%
|
|
January 1 to December 31, 1993
|
3%
|
|
January 1 to December 31, 1992
|
5.5%
|
|
January 1 to December 31, 1991
|
9%
|
|
January 1 to December 31, 1990
|
8%
|
|
October 1 to December 31, 1989
|
6.75%
|
|
Prior to and including Sept. 30, 1989
|
6%
|
|