Effective on and after June 16, 2006 amendments have been made to the Revenue Act Regulations with respect to the following:

Tobacco Tear Tape Manufacturer’s Permit - Revenue Act Regulations 76B and 76C

Permit cancellation, Suspension, Refusal to Issue or Renew - Non-arm’s length transactions

The Commissioner may cancel, suspend, refuse to issue or refuse to renew a tear tape manufacturer’s permit for the following reason:

• if an applicant for or a holder of a tobacco tear tape manufacturer’s permit is not dealing at arm’s length within the meaning of Section 251 of the Income Tax Act (Canada) with any person whose tear tape manufacturer’s permit is cancelled or suspended or who is refused a tear tape manufacturer’s permit.

Effective on and after July 14, 2006 amendments have been made to the Revenue Act Regulations with respect to the following:

Gasoline and Diesel Oil Tax - Permits - Part I - Revenue Act Regulation 10(2A)

Permit cancellation, Suspension, Refusal to Issue or Renew - Non-arm’s length transactions

The Commissioner may cancel, suspend, refuse to issue or refuse to renew a Bulk Vendor Permit, a Consumer’s Exemption Permit, a Vendor’s Permit for the following reason:

• if an applicant for or a holder of any of the above noted permits is not dealing at arm’s length within the meaning of Section 251 of the Income Tax Act (Canada) with any person whose Bulk Vendor Permit, Consumer Exemption Permit or Vendor Permit is cancelled or suspended or who is refused a permit.

Tobacco Tax - Permits - Part III - Revenue Act Regulations 73(3A) and 74(3A)

Permit cancellation, Suspension, Refusal to Issue or Renew - Non-arm’s length transactions

The Commissioner may cancel, suspend, refuse to issue or renew a Retail Vendor’s Permit or a Wholesaler Vendor’s Permit for the following reason:

• if the applicant or permit holder is not dealing at arm’s length within the meaning of Section 251 of the Income Tax Act (Canada) with any person whose retail vendor’s permit or wholesale vendor’s permit is cancelled or suspended or is refused a retail vendor’s permit or wholesale vendor’s permit.

Service Nova Scotia & Municipal Relations
Program Management and Corporate Services Division
1505 Barrington Street, 8th floor
Halifax , Nova Scotia
PO Box 755
Halifax, NS
B3J 2V4
Telephone: (902) 424- 6300 (Metro area); or
1-800-565-2336 (toll free in Nova Scotia)

Web site address: http://www.gov.ns.ca/snsmr/taxcomm/

"Tax Information Bulletins are published by the Program Management and Corporate Services Division for the sole purpose of providing information and to announce changes in the Revenue Act or Sales Tax Act and the regulations. Tax Information Bulletins do not replace the law found in the Act or regulations. Bulletins are provided for reference purposes only. For legislative approved text of provisions of the Revenue Act or Sales Tax Act and Regulations, see official volumes."