CHAPTER H-1.01 - Harmonized Sales Tax Act

CHAPTER H-1.01

Harmonized Sales Tax Act

Assented to February 28, 1997

Chapter Outline

Definitions.................................................................................................................................................... 1

Commissioner — Commissaire

Minister — Ministre

PART I

RATIFICATION OF AGREEMENT

Ratification of Agreement.......................................................................................................................... 2

PART II

TRANSITION

Application of Social Services and Education Tax Act....................................................................... 3

Limitation on refunds.................................................................................................................................. 4

Regulations.................................................................................................................................................. 5

Interpretation............................................................................................................................................... 6

PART III

TAX INCLUSIVE PRICING

Definitions............................................................................................................................................... 7(1)

consumer — consommateur

person — personne

property — bien

service — service

supplier — fournisseur

supply — fourniture

tax — taxe

Interpretation for supplies.............................................................................................................. 7(2), (3)

Manner of expressing price and cost....................................................................................................... 8

Regulations.................................................................................................................................................. 9

Offence and penalty.................................................................................................................................. 10

PART IV

PAYMENTS AND CREDITS

Definitions.................................................................................................................................................. 11

recipient — acquéreur

supply — fourniture

supply made in the Province — fourniture effectuée dans la province

Payments and credits................................................................................................................................ 12

Regulations................................................................................................................................................ 13

PART V

VEHICLES

Imposition of tax........................................................................................................................................ 14

Payment of tax............................................................................................................................................ 15

Determination of fair value....................................................................................................................... 16

Exemption................................................................................................................................................... 17

Information................................................................................................................................................. 18

Application of the Revenue Administration Act.................................................................................. 19

Offences and penalties............................................................................................................................. 20

Regulations................................................................................................................................................ 21

PART VI

DESIGNATED TANGIBLE PERSONAL PROPERTY

Imposition of tax........................................................................................................................................ 22

Payment of tax............................................................................................................................................ 23

Designated tangible personal property delivered from outside Province........................................ 24

Determination of fair value....................................................................................................................... 25

Exemption................................................................................................................................................... 26

Information................................................................................................................................................. 27

Application of Revenue Administration Act........................................................................................ 28

Offences and penalties............................................................................................................................. 29

Regulations................................................................................................................................................ 30

PART VII

AUTHORITY TO ENTER AGREEMENTS AND CONFIDENTIALITY

Authority to enter agreements................................................................................................................ 31

Confidentiality........................................................................................................................................... 32

PART VIII

INSPECTIONS

Designation of inspectors........................................................................................................................ 33

Written designation.................................................................................................................................. 34

Powers of inspectors................................................................................................................................ 35

Assistance to inspectors......................................................................................................................... 36

Obstruction or hindrance of inspectors................................................................................................. 37

Statements to inspectors.......................................................................................................................... 38

Offence and penalty.................................................................................................................................. 39

PART IX

REGISTRATION

Definitions.................................................................................................................................................. 40

commercial activity — activité commerciale

person — personne

taxable supply — fourniture taxable

Registration................................................................................................................................................ 41

Application................................................................................................................................................. 42

Registration not transferable................................................................................................................... 43

Suspension, cancellation, revocation and reinstatement of registration.......................................... 44

Offences and penalties............................................................................................................................. 45

Action for restraint of violation.............................................................................................................. 46

Regulations................................................................................................................................................ 47

PART X

ADMINISTRATION

Designation by Minister.......................................................................................................................... 48

Designation by Commissioner................................................................................................................ 49

PART XI

CONSEQUENTIAL AMENDMENTS

Admission and Amusement Tax Act....................................................................................................... 50

All-Terrain Vehicle Act............................................................................................................................ 51

Gasoline and Motive Fuel Tax Act........................................................................................................ 52

Motor Vehicle Act..................................................................................................................................... 53

Real Property Transfer Tax Act.............................................................................................................. 54

Revenue Administration Act................................................................................................................... 55

Roosevelt Campobello International Park Act.................................................................................. 56

PART XII

COMMENCEMENT

Parts III to VI and VIII to XI..................................................................................................................... 57

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

Definitions

1 In this Act

"Commissioner" means the Provincial Tax Commissioner provided for under the Revenue Administration Act and includes any person designated by the Commissioner to act on his or her behalf;

"Minister" means the Minister of Finance of New Brunswick and includes any person designated by the Minister to act on his or her behalf.

PART I

RATIFICATION OF AGREEMENT

Ratification of Agreement

2(1) The Comprehensive Integrated Tax Coordination Agreement entered into on October 18, 1996, between the Minister on behalf of the Government of New Brunswick and the Minister of Finance of Canada on behalf of the Government of Canada, is ratified and confirmed and is valid for all purposes.

2(2) The Minister, with the approval of the Lieutenant-Governor in Council, may on behalf of the Government of New Brunswick enter into an agreement with the Government of Canada amending or varying the agreement referred to in subsection (1) or any agreement entered into under this subsection.

2(3) Where the participating provinces propose a change in the rate of tax or in the tax base in accordance with the agreement under subsection (1) or an agreement under subsection (2), or, where an agreement is entered into under subsection (2), the Minister shall introduce for the consideration of the Legislative Assembly a resolution respecting the change or the agreement under subsection (2), as the case may be, within ten days after its proposal or execution if the Legislative Assembly is then sitting, or, if the Legislative Assembly is not then sitting, within ten days after it next sits.

PART II

TRANSITION

Application of Social Services and Education Tax Act

3(1) No tax shall be imposed under the Social Services and Education Tax Act after the prescribed date.

3(2) The Social Services and Education Tax Act, and the Revenue Administration Act with respect to the tax imposed under the Social Services and Education Tax Act, shall not apply to

(a) any sale, provision or furnishing of goods to a consumer or purchaser in the Province or any acquisition of goods by a consumer or purchaser in the Province where ownership and possession of the goods are transferred to the consumer or purchaser after the prescribed date;

(b) any consumption or use of goods by a consumer who brings or causes such goods to be brought into the Province after the prescribed date, or who receives delivery of such goods after the prescribed date;

(c) any sale of services in the Province to the extent that the services are performed after the prescribed date;

(d) any sale of services in the Province where the payment for such services is made after January 31, 1997, and on or before the prescribed date, to the extent that the services are performed after the prescribed date;

(e) any sale of goods or services delivered, performed or made available on a continuous basis by means of a wire, pipeline or other conduit to the extent that the goods or services are delivered, performed or made available in the Province after the prescribed date; and

(f) any payment, or portion of a payment, for a lease or rental of goods in the Province that is attributable to a period after the prescribed date, unless the period begins on or before the prescribed date and ends on or before the last day of the next month after the prescribed date.

3(3) Notwithstanding subsection (2), where consideration for a sale of goods or services in the Province becomes due on or before October 23, 1996, the Social Services and Education Tax Act, and the Revenue Administration Act with respect to the tax imposed under the Social Services and Education Tax Act, apply to that sale.

3(4) Notwithstanding subsection (2), where consideration for a sale of goods to a consumer becomes due after October 23, 1996, and before February 1, 1997, the Social Services and Education Tax Act, and the Revenue Administration Act with respect to the tax imposed under the Social Services and Education Tax Act, apply to that sale.

3(5) Notwithstanding subsection (2), where consideration for a sale of services to a purchaser becomes due after October 23, 1996, and before February 1, 1997, the Social Services and Education Tax Act, and the Revenue Administration Act with respect to the tax imposed under the Social Services and Education Tax Act, apply to that sale.

3(6) Notwithstanding subsection (2), where all or substantially all of a service is performed in the Province on or before the prescribed date, the Social Services and Education Tax Act, and the Revenue Administration Act with respect to the tax imposed under the Social Services and Education Tax Act, apply with respect to the consideration for the service.

3(7) Except as otherwise provided in this Part or the regulations under this Part, the Social Services and Education Tax Act, and the Revenue Administration Act with respect to the tax imposed under the Social Services and Education Tax Act, shall continue to apply in all respects, including penalties and interest, to goods and services taxable under the Social Services and Education Tax Act on or before the prescribed date.

Limitation on refunds

4(1) No refund of the tax imposed under the Social Services and Education Tax Act shall be paid with respect to goods purchased on or before the prescribed date, and returned to the vendor after July 31, 1997, or, if the prescribed date is after March 31, 1997, returned to the vendor after four months after the prescribed date.

4(2) Where a person purchases goods from a vendor on or before the prescribed date, and returns the goods to the vendor before August 1, 1997, or, if the prescribed date is after March 31, 1997, returns the goods to the vendor before the expiration of four months after the prescribed date, in exchange for other goods of equal value, no refund of the tax imposed under the Social Services and Education Tax Act shall be paid.

4(3) Where a person purchases goods from a vendor on or before the prescribed date, and returns the goods to the vendor before August 1, 1997, or, if the prescribed date is after March 31, 1997, returns the goods to the vendor before the expiration of four months after the prescribed date, in exchange for other goods of lesser value, a partial refund of the tax imposed under the Social Services and Education Tax Act shall be paid in the amount of the difference between the tax for the goods returned and the tax for the goods subsequently acquired.

Regulations

5(1) The Lieutenant-Governor in Council may make regulations

(a) respecting the transition from the system of taxation under the Social Services and Education Tax Act, and the Revenue Administration Act with respect to the tax imposed under the Social Services and Education Tax Act, to the system of taxation under Part IX of the Excise Tax Act (Canada);

(b) respecting the application of the Social Services and Education Tax Act, and the Revenue Administration Act with respect to the tax imposed under the Social Services and Education Tax Act, to transactions relating to the sale, provision, furnishing or acquisition of goods or the sale of services in the Province which commence on or before the prescribed date, and which are completed after the prescribed date;

(c) respecting the rebate of the tax imposed under the Social Services and Education Tax Act to builders of qualifying residential complexes where the construction of the complex commences on or before the prescribed date, but the construction is not completed, or the complex is not sold, until after the prescribed date;

(d) prescribing a date for the purposes of the application of this Part;

(e) defining for the purposes of this Part a word or expression used but not defined in this Part;

(f) respecting forms for the purposes of this Part;

(g) generally for the proper and effective administration of this Part.

5(2) A regulation under subsection (1) may be made retroactive, or made to apply to any transaction that occurred before the regulation was made.

Interpretation

6(1) In this Part

"prescribed date" means the date prescribed by regulation for the purposes of the application of this Part.

6(2) The definitions used in the Social Services and Education Tax Act, and the Revenue Administration Act with respect to the tax imposed under the Social Services and Education Tax Act, apply to this Part, including any regulation under section 5 unless otherwise provided for in such regulation.

6(3) Any reference in this Part to the Social Services and Education Tax Act is deemed to include a reference to New Brunswick Regulation 84-248 under that Act.

6(4) Any reference in this Part to the Revenue Administration Act is deemed to include a reference to New Brunswick Regulation 84-247 under that Act.

PART III

TAX INCLUSIVE PRICING

Definitions

7(1) In this Part

"consumer", of property or a service, means a particular person who acquires in the Province property or a service for that person's personal consumption, use or enjoyment, or the personal consumption, use or enjoyment of another person at that particular person's expense, but does not include a person who acquires the property or service for consumption, use or supply in the course of commercial activities or other activities in the course of which the particular person makes an exempt supply as defined in subsection 123(1) of the Excise Tax Act (Canada);

"person" means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind;

"property" means real or personal property which is movable or immovable, tangible or intangible, corporeal or incorporeal and includes a right or interest of any kind, a share and a chose in action, but does not include money;

"service" means anything other than

(a) property,

(b) money, and

(c) anything that is supplied to an employer by a person who is or who agrees to become an officer or an employee of the employer in the course of or in relation to the office or employment of that person;

"supplier", in respect of a supply, means the person making the supply;

"supply" means, subject to subsections (2) and (3), the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition;

"tax" means a tax imposed under Part IX of the Excise Tax Act (Canada).

Interpretation for supplies

7(2) Where an agreement is entered into to provide property or a service,

(a) the entering into the agreement shall be considered to be a supply of the property or service made at the time the agreement is entered into; and

(b) the provision, if any, of property or a service under the agreement shall be considered to be part of the supply referred to in paragraph (a) and not a separate supply.

7(3) Where, under an agreement entered into in respect of a debt or obligation, a person transfers property or an interest in property for the purpose of securing payment of the debt or performance of the obligation, the transfer shall not be considered to be a supply of a property or service and where, on payment of the debt or performance of the obligation the property or interest is retransferred, the retransfer of the property or interest shall not be considered to be a supply of property or service.

Manner of expressing price and cost

8(1) A supplier or other person who quotes a price when making or offering to make a supply to a consumer at the retail level in the Province shall advertise, display, express or indicate, in accordance with the regulations, a tax included price for that supply which is the sum of the selling price of the supplier or other person and the tax payable for that supply.

8(2) A receipt or invoice for a supply at the retail level in the Province shall, in accordance with the regulations, indicate the amount of tax due or the rate of tax applicable to that supply separate from the selling price of the supplier or other person or the tax included price for that supply.

Regulations

9(1) The Lieutenant-Governor in Council may make regulations

(a) respecting the manner, form and circumstances in which the price of a property or service is to be advertised, displayed, expressed or indicated;

(b) respecting circumstances in which the tax shall be indicated as an amount in addition to the advertised, displayed, expressed or indicated price of the property or service;

(c) respecting the pricing of property and services by a supplier or other person, including pricing on price tags, packaging, bins, shelves, containers, displays and windows;

(d) respecting the advertisement of a price for property and services in newspapers, magazines, catalogues, posters, flyers and other written and print materials distributed or displayed in the Province;

(e) respecting the advertisement of a price for property and services on a banner, sandwich board, billboard, electronic display device or other similar device in the Province;

(f) respecting the advertisement of a price for property and services on radio and television and other forms of telecommunication where that advertisement originates and is broadcast in the Province;

(g) respecting the manner in which pricing and tax are to be indicated on receipts and invoices provided to consumers in the Province;

(h) respecting an oral or written offer made to a consumer with respect to a supply of a property or service to a consumer in the Province;

(i) respecting a contract being negotiated or made with respect to a property or service to be supplied to a consumer in the Province;

(j) respecting discount and other coupons distributed in the Province;

(k) exempting a supply of a property or service from the application of this Part;

(l) respecting standards for written and electronic advertisements;

(m) defining for the purposes of this Part a word or expression used but not defined in this Part;

(n) generally to give effect to the purposes of this Part.

9(2) A regulation made under subsection (1) may contain different provisions with respect to different classes of persons, different classes of property or services and different circumstances of pricing a property or service.

9(3) A regulation under subsection (1) may be made retroactive.

Offence and penalty

10(1) A person who violates or fails to comply with any provision in this Part or any regulation under this Part commits an offence and is liable on conviction to a fine of not less that one hundred dollars and not more than five thousand dollars, or to imprisonment for not more than thirty days, or to both fine and imprisonment.

10(2) Where an offence under subsection (1) continues for more than one day,

(a) the minimum fine that may be imposed is the minimum fine set by subsection (1) multiplied by the number of days during which the offence continues, and

(b) the maximum fine that may be imposed is the maximum fine set by subsection (1) multiplied by the number of days during which the offence continues.

10(3) Where an offence under subsection (1) is specified to be a prescribed offence by regulation under the Provincial Offences Procedure Act for any purpose of that Act, a person

(a) who is convicted of such offence is not liable to imprisonment, and

(b) who is in default of payment of a fine upon conviction of such offence is not liable to imprisonment as a consequence of the default notwithstanding any provision of any other Act stating that a person in default of payment of a fine is liable to imprisonment.

10(4) In determining the penalty for an offence under subsection (1), the court may consider

(a) whether the offence was deliberate or inadvertent;

(b) the incompetence, negligence or lack of concern of the offender;

(c) the economic benefit accruing to the offender that, but for the offence, the offender would not have received; and

(d) evidence from which the court may reasonably conclude that the offender has a history of non-compliance with this Part.

PART IV

PAYMENTS AND CREDITS

Definitions

11 In this Part

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

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

"supply made in the Province" means a supply made in New Brunswick determined under the Excise Tax Act (Canada) as though that Act applied to the construction of this Part.

Payments and credits

12(1) The Minister, or any authority or person authorized under an agreement referred to in section 2 or 31, may pay to or credit a recipient with an amount equal to the tax, in whole or in part, paid or payable under Part IX of the Excise Tax Act (Canada) for a supply prescribed by regulation and made in the Province.

12(2) A payment or credit under subsection (1) for a supply prescribed by regulation for the purposes of this subsection, shall be considered to be a reduction of the revenue which would otherwise be payable to the Province under the agreement referred to in section 2.

12(3) A payment or credit under subsection (1) for a supply prescribed by regulation for the purposes of this subsection, shall be paid out of the Consolidated Fund and charged to the appropriate revenue, but, if that source of revenue is no longer available, such payments are deemed to be expenditures out of a statutory appropriation and do not require to be voted annually by the Legislature.

Regulations

13(1) The Lieutenant-Governor in Council may make regulations

(a) respecting a payment or credit under section 12, including, without limiting the generality of the foregoing, eligibility for, application for, the amount of and appeals in respect of the payment or credit, and payments or credits made at the point of supply;

(b) prescribing supplies for the purposes of subsection 12(1);

(c) prescribing supplies for the purposes of subsection 12(2);

(d) prescribing supplies for the purposes of subsection 12(3);

(e) respecting forms for the purposes of this Part;

(f) generally to give effect to the purposes of this Part.

13(2) A regulation under subsection (1) may be made retroactive.

PART V

VEHICLES

Imposition of tax

14(1) Every consumer of a vehicle required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act shall pay to the Minister for the purpose of raising of revenue for provincial purposes, a tax at the rate of fifteen per cent of the fair value of the vehicle, where the supply of the vehicle is made in the Province and is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).

14(2) Every person who brings or causes to be brought into the Province or who receives delivery in the Province of a vehicle that is required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act, for his or her own consumption or for the consumption of another person at his or her expense, or on behalf of or as agent for a principal who desires to utilize such vehicle for consumption by such principal or by any other person at the expense of such principal, shall pay to the Minister for the purpose of raising of revenue for provincial purposes, a tax at the rate of fifteen per cent of the fair value of the vehicle, where the supply of the vehicle is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).

14(3) The tax shall be computed to the nearest cent, and one-half cent shall be deemed to be one cent.

14(4) The proceeds of the tax shall be paid into the Consolidated Fund.

2003, c.7, s.35.

Payment of tax

15(1) The tax shall be paid at the time the vehicle is registered under the Motor Vehicle Act or the Off-Road Vehicle Act, as the case may be, or at such time and in such manner as are provided for in the regulations.

15(2) The Registrar, as defined in the Motor Vehicle Act or the Off-Road Vehicle Act, as the case may be, or any person designated by the Registrar, is an agent of the Minister for the purpose of collecting the tax under this Part.

2003, c.7, s.35.

Determination of fair value

16(1) The fair value of vehicles for the purposes of taxation under this Part shall be as determined in accordance with the regulations.

16(2) If a person purchases a vehicle taxable under this Part and trades as part of the consideration of the purchase price one or more vehicles that are required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act, the tax shall be computed on the difference between the fair value of the vehicle purchased and the fair value of the vehicle or vehicles traded.

2003, c.7, s.35.

Exemption

17 Where an individual sets up residence in the Province and brings a vehicle into the Province for his or her personal use, no tax is payable on the vehicle under section 14, if the individual has resided outside the Province for at least one hundred and eighty-three consecutive days before setting up residence in the Province and the vehicle has been owned by the individual for more than thirty days before the individual sets up residence in the Province.

Information

18 The purchaser of a vehicle taxable under this Part shall provide the Registrar as defined in the Motor Vehicle Act or the Off-Road Vehicle Act, as the case may be, or any person designated by the Registrar, with a copy of the bill of sale or such other documents relating to the purchase as the Commissioner requires.

2003, c.7, s.35.

Application of Revenue Administration Act

19 Except as otherwise provided in this Part or in the regulations under this Part, the Revenue Administration Act and any regulations under that Act apply with the necessary modifications for the purposes of this Part.

Offences and penalties

20(1) A person who violates or fails to comply with section 14 or 18 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.

20(2) A person who violates or fails to comply with any provision in the regulations commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category B offence.

20(3) A prosecution for an offence under this Part shall be commenced within three years from the time it is alleged to have been committed.

Regulations

21(1) The Lieutenant-Governor in Council may make regulations

(a) respecting the tax imposed under this Part, including refunds and rebates for such tax;

(b) respecting the time and manner for paying the tax under this Part;

(c) respecting the exemption of consumers and other persons from the liability to pay the tax, in whole or in part, under section 14 and the imposition of terms and conditions on such exemption;

(d) respecting the determination of the fair value of vehicles for the purposes of taxation under this Part, including objections on the amount of the fair value;

(e) prescribing fees for objections on the amount of the fair value;

(f) respecting setting residence in the Province for the purposes of section 17;

(g) respecting the application of the Revenue Administration Act and any regulations under that Act to this Part;

(h) defining for the purposes of this Part a word or expression used but not defined in this Part;

(i) respecting forms for the purposes of this Part;

(j) generally to give effect to the purposes of this Part.

21(2) A regulation under subsection (1) may be made retroactive.

PART VI

DESIGNATED TANGIBLE PERSONAL PROPERTY

Imposition of tax

22(1) Every consumer of tangible personal property designated by regulation and consumed within the Province shall pay to the Minister, for the purpose of raising of revenue for provincial purposes, a tax in respect of the consumption of such personal property computed at the rate of fifteen per cent of the fair value of such personal property where the supply of such personal property is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).

22(2) Every person who brings or causes to be brought into the Province or who receives delivery in the Province of designated tangible personal property for his or her own consumption or for the consumption of another person at his or her expense, or on behalf of or as agent for a principal who desires to utilize such personal property for consumption by such principal or by any other person at the expense of such principal, shall pay to the Minister for the purpose of raising revenue for provincial purposes, a tax at the rate of fifteen per cent of the fair value of such personal property, where the supply of the personal property is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).

22(3) The tax shall be computed to the nearest cent, and one-half cent shall be deemed to be one cent.

22(4) The proceeds of the tax shall be paid into the Consolidated Fund.

Payment of tax

23 The tax shall be paid at such time and in such manner as are provided for in the regulations.

Designated tangible personal property delivered from outside Province

24(1) Every person who brings or causes to be brought into the Province or who receives delivery in the Province of designated tangible personal property taxable under section 22, for his or her own consumption or for the consumption of another person at his or her expense, or on behalf of or as agent for a principal who desires to utilize such personal property for consumption by such principal or by any other person at the expense of such principal, shall immediately report the matter to the Commissioner and forward or produce to the Commissioner the invoice, if any, in respect of such personal property and any other information required by the Commissioner with respect to such personal property.

24(2) Every person who, as described in subsection (1), brings or causes to be brought into the Province or receives delivery in the Province of designated tangible personal property shall, at the time of reporting the matter to the Commissioner under subsection (1), pay tax on the fair value of the personal property.

Determination of fair value

25(1) The fair value of designated tangible personal property for the purposes of taxation under this Part shall be as determined in accordance with the regulations.

25(2) If within the Province a person purchases designated tangible personal property taxable under section 22 from a person residing in the Province and trades as part of the consideration of the purchase price other designated tangible personal property, the tax shall be computed on the difference between the fair value of the personal property purchased and the fair value of the personal property traded.

Exemption

26 Where an individual sets up residence in the Province and brings designated tangible personal property into the Province for his or her personal use, no tax is payable on the personal property under section 22, if the individual has resided outside the Province for at least one hundred and eighty-three consecutive days before setting up residence in the Province and the personal property has been owned by the individual for more than thirty days before the individual sets up residence in the Province.

Information

27 The purchaser of designated tangible personal property taxable under section 22 shall provide the Commissioner with a copy of the bill of sale or such other documents relating to the purchase as the Commissioner requires.

Application of Revenue Administration Act

28 Except as otherwise provided in this Part or in the regulations under this Part, the Revenue Administration Act and any regulations under that Act apply with the necessary modification for the purposes of this Part.

Offences and penalties

29(1) A person who violates or fails to comply with section 22 or 27 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.

29(2) A person who violates or fails to comply with any provision in the regulations commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category B offence.

29(3) A prosecution for an offence under this Part shall be commenced within three years from the time it is alleged to have been committed.

Regulations

30(1) The Lieutenant-Governor in Council may make regulations

(a) designating tangible personal property for the purposes of this Part;

(b) respecting the tax imposed under this Part, including refunds and rebates for such tax;

(c) respecting the time and manner for paying the tax under this Part;

(d) respecting the exemption of consumers and other persons from the liability to pay the tax, in whole or in part, under section 22 and the imposition of terms and conditions on such exemption;

(e) respecting the determination of the fair value of designated tangible personal property for the purposes of taxation under this Part, including objections on the amount of the fair value;

(f) prescribing fees for objections on the amount of the fair value;

(g) respecting setting up residence in the Province for the purposes of section 26;

(h) respecting the application of the Revenue Administration Act and any regulations under that Act to this Part;

(i) defining for the purposes of this Part a word or expression used but not defined in this Part;

(j) respecting forms for the purposes of this Part;

(k) generally to give effect to the purposes of this Part.

30(2) A regulation under subsection (1) may be made retroactive.

PART VII

AUTHORITY TO ENTER AGREEMENTS AND CONFIDENTIALITY

Authority to enter agreements

31(1) The Minister, with the approval of the Lieutenant-Governor in Council, may on behalf of the Government of New Brunswick enter into agreements with the Government of Canada respecting the administration and enforcement of this Act and respecting the exchange and sharing of information and technology necessary for the administration and enforcement of this Act.

31(2) The Minister, with the approval of the Lieutenant-Governor in Council, may on behalf of the Government of New Brunswick enter into an agreement with the Government of Canada amending or varying an agreement referred to in subsection (1) or any agreement entered into under this subsection.

Confidentiality

32(1) The Minister may authorize persons to receive information, records and returns for the purposes of this Act.

32(2) A person who has custody or control over information, records or returns under this Act shall not disclose that information or those records or returns to any other person except

(a) for the purposes of this Act and the regulations under this Act;

(b) for the purposes of administering or enforcing an enactment of the Province, a territory or another province of Canada, Canada or another country or a state or territory of another country, that provides for the imposition of a tax or fee;

(c) for the purposes of the Liquor Control Act;

(d) under an agreement under section 31;

(e) under an agreement that

(i) is between the Government of New Brunswick and another government,

(ii) relates to the administration or enforcement of an enactment of the Province, a territory or another province of Canada, Canada or another country or a state or territory of another country, that provides for the imposition of a tax or fee, and

(iii) provides for the disclosure of information, returns and records to and the exchange of similar information, returns and records with another government; or

(f) for the purpose of the compilation of statistical information by the Government of New Brunswick or the Government of Canada.

PART VIII

INSPECTIONS

Designation of inspectors

33 The Minister, or an authority or person authorized under an agreement referred to in section 2 or 31, may designate persons as inspectors for the purposes of this Act and the regulations under this Act.

Written designation

34(1) A document in writing signed by the Minister, or authority or person authorized under an agreement referred to in section 2 or 31, designating a person as an inspector for the purposes of this Act and the regulations, shall, without proof of the designation or signature of the Minister, be accepted by all courts in the Province as conclusive proof of the authority stated in the document.

34(2) The person in possession of a written designation shall, upon proof that his or her name is the same as the person named in the designation, be deemed to be the person named in the designation.

Powers of inspectors

35(1) An inspector may, at all reasonable times, for any purpose related to the administration or enforcement of this Act or the regulations, inspect, audit or examine the documents, property or processes of a person that may be relevant in determining the obligations of that or any other person under this Act or the amount of any payment or credit to which that or any other person is entitled and, for those purposes, the inspector may

(a) subject to subsection (2), enter any premises or place where any business or commercial activity is carried on, any property is kept, anything is done in connection with any business or commercial activity or any documents are or should be kept, and

(b) require the owner or manager of the property, business or commercial activity and any other person on the premises or in the place to give to the inspector all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the inspector.

35(2) Where any premises or place referred to in paragraph (1)(a) is a private dwelling, an inspector shall not enter that dwelling unless the inspector

(a) has the consent of a person who appears to be an adult and an occupant of the dwelling, or

(b) obtains an entry warrant in accordance with the Entry Warrants Act.

35(3) An inspector may detain for the purposes of evidence any document or thing that the inspector discovers while acting under this section and believes, on reasonable grounds, may afford evidence of a violation of or a failure to comply with a provision of this Act or the regulations.

Assistance to inspectors

36 The owner or person in charge of any place or premises and any agents or employees of the owner or person in charge shall give all reasonable assistance to an inspector to enable the inspector to carry out the inspector's duties under this Act and shall furnish the inspector with such information as the inspector may reasonably require.

Obstruction or hindrance of inspectors

37 No person shall obstruct or hinder an inspector in the carrying out of the inspector's duties under this Act.

Statements to inspectors

38 No person shall knowingly make a false or misleading statement, either orally or in writing, to inspectors in carrying out their duties under this Act.

Offence and penalty

39(1) Any person who violates or fails to comply with section 36, 37 or 38 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.

39(2) Where an offence under subsection (1) continues for more than one day,

(a) the minimum fine that may be imposed is the minimum fine set by subsection (1) multiplied by the number of days during which the offence continues, and

(b) the maximum fine that may be imposed is the maximum fine set by subsection (1) multiplied by the number of days during which the offence continues.

39(3) A prosecution for an offence under this Part shall be commenced within three years from the time it is alleged to have been committed.

PART IX

REGISTRATION

Definitions

40 In this Part

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

"person" means an individual, partnership, corporation, trust or estate, or a body that is a society, union, club, association, commission or other organization of any kind;

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

Registration

41 Every person who makes a taxable supply in the Province in the course of a commercial activity engaged in by the person in the Province is required to be registered under this Part, except where that person is registered under Part IX of the Excise Tax Act (Canada).

Application

42(1) The Minister may register a person under this Part upon application to the Minister on a form provided by the Minister and payment of the fee prescribed by regulation.

42(2) The Minister may refuse to issue a registration.

42(3) The Minister may renew a registration upon application to the Minister on a form provided by the Minister and payment of the fee prescribed by regulation.

42(4) The Minister may refuse to renew a registration.

42(5) The holder of a registration or a renewal of a registration shall comply with any terms and conditions provided for in the regulations.

Registration not transferable

43 A registration shall be kept at the place of business for which it was issued or renewed and is not transferable.

Suspension, cancellation, revocation and reinstatement of registration

44(1) The Minister may suspend, cancel or revoke a registration or a renewal of a registration in the circumstances provided for in the regulations.

44(2) The Minister may reinstate a registration or a renewal of a registration suspended, cancelled or revoked under subsection (1) subject to any terms and conditions as may be provided for in the regulations.

Offences and penalties

45(1) A person who violates section 41 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.

45(2) A person who violates or fails to comply with section 43, a term or condition under section 42 or 44 or the regulations under this Part commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category B offence.

45(3) Where an offence under subsection (1) continues for more than one day,

(a) the minimum fine that may be imposed is the minimum fine set by subsection (1) multiplied by the number of days during which the offence continues, and

(b) the maximum fine that may be imposed is the maximum fine set by subsection (1) multiplied by the number of days during which the offence continues.

Action for restraint of violation

46 A violation of or a failure to comply with section 41 or a term or condition of a registration may be restrained, whether or not a penalty is imposed for such violation or failure to comply, by an action or proceeding in The Court of Queen's Bench of New Brunswick.

Regulations

47(1) The Lieutenant-Governor in Council may make regulations

(a) respecting the terms and conditions under which a registration may be issued or renewed;

(b) respecting the circumstances under which a registration may be suspended, cancelled or revoked under subsection 44(1);

(c) respecting the terms and conditions under which a registration or a renewal of a registration that has been suspended, cancelled or revoked may be reinstated under subsection 44(2);

(d) prescribing fees for the issuance or renewal of a registration under this Part;

(e) respecting the effective date and the expiry date of a registration;

(f) defining for the purposes of this Part a word or expression used but not defined in this Part;

(g) respecting forms for the purposes of this Part;

(h) generally to give effect to the purposes of this Part.

47(2) A regulation under subsection (1) may be made retroactive.

PART X

ADMINISTRATION

Designation by Minister

48(1) The Minister is responsible for the administration of this Act and may designate persons to act on his or her behalf.

48(2) The Provincial Tax Commissioner provided for under the Revenue Administration Act may act on behalf of the Minister in matters relating to this Act and for the purposes of this Act is a person designated to act on behalf of the Minister.

Designation by Commissioner

49(1) The Provincial Tax Commissioner provided for under the Revenue Administration Act may designate persons to act on his or her behalf for the purposes of this Act.

49(2) The Deputy Minister of Finance may exercise the authority of the Commissioner under this Act.

PART XI

CONSEQUENTIAL AMENDMENTS

Admission and Amusement Tax Act

50(1) The Admission and Amusement Tax Act, chapter A-2.1 of the Acts of New Brunswick, 1988, is repealed.

50(2) New Brunswick Regulation 89-79 under the Admission and Amusement Tax Act is repealed.

50(3) Notwithstanding subsections (1) and (2) and section 55, the Admission and Amusement Tax Act and New Brunswick Regulation 89-79 under that Act, and the Revenue Administration Act with respect to the tax imposed under the Admission and Amusement Tax Act, and New Brunswick Regulation 84-247 under that Act, continue to apply to admissions taxable under the Admission and Amusement Tax Act before the commencement of this section, the licensing of places of admission and amusement devices before the commencement of this section, and any other matter pertaining to the imposition of the tax and the licensing of places of admission and amusement devices under the Admission and Amusement Tax Act, including, without limiting the generality of the foregoing, assessments, audits, inspections, appeals, liens, interest, recovery of the tax, enforcement, penalties, collections and remission of the tax, refunds and rebates.

50(4) Notwithstanding subsections (1) and (2) and section 55, where any admission to an amusement, recreation, performance or other event is paid for before October 24, 1996, the Admission and Amusement Tax Act and New Brunswick Regulation 89-79 under that Act, and the Revenue Administration Act with respect to the tax imposed under the Admission and Amusement Tax Act, and New Brunswick Regulation 84-247 under that Act, apply to any other admissions to that amusement, recreation, performance or other event, regardless of when the other admissions are paid for.

50(5) Notwithstanding subsections (1) and (2) and section 55, there shall be no refund of the fee, or portion of the fee, for an admissions tax licence or amusement device licence that is in force immediately before the commencement of this section.

50(6) Notwithstanding subsections (1) and (2) and section 55, the Lieutenant-Governor in Council may make regulations

(a) respecting the transition from the system of taxation under the Admission and Amusement Tax Act and New Brunswick Regulation 89-79 under that Act, and the Revenue Administration Act with respect to the tax imposed under the Admission and Amusement Tax Act and New Brunswick Regulation 84-247 under that Act, to the system of taxation under Part IX of the Excise Tax Act (Canada);

(b) respecting the application of the Admission and Amusement Tax Act and New Brunswick Regulation 89-79 under that Act, and the Revenue Administration Act with respect to the tax imposed under the Admission and Amusement Tax Act and New Brunswick Regulation 84-247 under that Act, to transactions relating to admissions to events in the Province which transactions commence before the commencement of this section, and which are completed on or after the commencement of this section;

(c) respecting forms for the purposes of this section.

50(7) A regulation under subsection (6) may be made retroactive, or made to apply to any transaction that occurred before the regulation was made.

All-Terrain Vehicle Act

51 Paragraph 5(b) of the All-Terrain Vehicle Act, chapter A-7.11 of the Acts of New Brunswick, 1985, is repealed and the following is substituted:

(b) taxes owing under the Social Services and Education Tax Act or the Harmonized Sales Tax Act have not been paid in respect of the vehicle, or

Gasoline and Motive Fuel Tax Act

52(1) Section 1 of the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised Statutes, 1973, is amended by adding the following definition in alphabetical order:

"fuel exemption card" means a fuel exemption card that is issued or renewed under this Act and that has not expired or been suspended, cancelled or revoked;

52(2) Subsection 3(6) of the Act is amended

(a) in paragraph (a) by striking out the portion preceding subparagraph (i) and substituting the following:

(a) by a person who is determined by the Minister to be a farmer under this Act and is the holder of a fuel exemption card, for use solely

(b) in paragraph (b) by striking out the portion preceding subparagraph (i) and substituting the following:

(b) by a person who is determined by the Minister to be a wood producer under this Act and is the holder of a fuel exemption card, for use solely in the operation of

(c) in paragraph (c) by striking out "by a person validly registered as a fisherman under the Social Services and Education Tax Act," and substituting "by a person who is determined by the Minister to be a fisherman under this Act and is the holder of a fuel exemption card,";

(d) in paragraph (c.1) by striking out the portion preceding subparagraph (i) and substituting the following:

(c.1) by a person who is determined by the Minister to be an aquaculturist under this Act and is the holder of a fuel exemption card, for use solely in the operation of

(e) in paragraph (c.2) by striking out the portion preceding subparagraph (i) and substituting the following:

(c.2) by a person who is determined by the Minister to be a silviculturist under this Act and is the holder of a fuel exemption card, for use solely

52(3) Subsection 6(6) of the Act is amended