BILL 67
An Act to Amend the
Mining Act
Her Majesty, by and with the advice
and consent of the Legislative Assembly of New Brunswick, enacts as
follows:
1 Section 1 of the Mining Act, chapter M-14.1
of the Acts of New Brunswick, 1985, is amended by adding the following
definitions in alphabetical order:
“auditor” means an auditor
appointed under subsection 3(8) of the Revenue Administration Act; (vérificateur)
“Provincial Tax Commissioner”
means the Provincial Tax Commissioner appointed under subsection 3(1)
of the Revenue Administration Act; (Commissaire de l’impôt provincial)
2 Section 3 of the Act is amended
(a) by repealing
subsection (1) and substituting the following:
3(1) Subject to subsection (3), the Minister is responsible for the
administration and enforcement of this Act and the regulations and
may designate persons to act on his or her behalf.
(b) by adding
after subsection (2) the following:
3(3) The Minister of Finance is responsible for the administration
and enforcement of Part IX, except for section 98, and may designate persons to act on his or her behalf.
3 Section
8 of the Act is amended
(a) by renumbering
the section as subsection 8(1);
(b) by adding
after subsection (1) the following:
8(2) Subsection (1) does not apply to Part IX.
4 Section
13 of the Act is amended by adding after subsection (12) the following:
13(13) This section does not apply to Part
IX.
5 Subsection 19(2) of the Act is amended
in the portion preceding paragraph (a) by adding “ the Minister of Finance,” after “The Minister,”.
6 Section 20 of the Act is amended by adding “or the Minister of Finance” after “the Minister”.
7 The Act is amended by adding after section 20 the following:
Receipt of notice sent by mail
20.1 Any notice, order or other document sent under this Act by mail shall
be deemed to have been received by the person to whom it was addressed
not later than the fifth day after the day of mailing.
8 Part
IX of the Act is repealed and the following is substituted:
PART IX
ROYALTIES
Royalties to be paid to Crown
98(1) Subject to subsection (2), every person who obtains or takes
minerals under the authority of a mining lease shall pay royalties
to the Crown in accordance with the regulations.
98(2) A person shall not be liable to pay a royalty under this section
in respect of minerals in relation to which he or she is liable to
pay a tax under the Metallic Minerals
Tax Act.
98(3) Royalties owing under this Act on coal are due and payable monthly
on the twentieth day of each month, and all other royalties owing
under this Act are due and payable quarterly on the twentieth day
of January, April, July, and October in each year or, where that day
is a holiday, on the first banking day next following that day.
98(4) Notwithstanding anything contained in this Act, the Lieutenant-Governor
in Council may, whenever he or she considers it necessary for the
better management of mines and minerals, suspend the requirement for
any person to pay royalties under this Act for a period not exceeding
ten years.
Returns
98.1(1) Every person who obtains or takes minerals under the authority
of a mining lease shall make returns to the Provincial Tax Commissioner,
with copies to the Minister of Natural Resources, in such manner
and form and at such time or times, as may be required by the regulations.
98.1(2) Every person who obtains or takes minerals under the authority
of a mining lease shall keep records in such form, containing such
information, in such place and for such length of time as may be required
in accordance with the regulations.
Liability and assessment
98.2(1) A person referred to in subsection 98(1) is liable for royalties until they have been paid.
98.2(2) The Provincial Tax Commissioner may from time to time and at
such intervals as he or she may consider reasonable, assess and reassess
any royalties payable by a person referred to in subsection 98(1), and may vacate or vary any assessment
or reassessment, and the royalties so determined shall, for the purposes
of sections 98.5 and 99.8, then become due and payable by the
person.
98.2(3) Where a person referred to in subsection 98(1) fails to
(a) pay royalties, or
(b) substantiate his or her payment
by his or her records,
the Provincial Tax Commissioner may estimate
the unpaid royalties and such estimated amount shall be deemed to
be the amount of royalties then due and payable by the person.
98.2(4) The Provincial Tax Commissioner, an auditor, or a person whom
the Provincial Tax Commissioner may designate for the purpose, may
make or cause to be made an audit of the books of account, records,
documents and papers of a person referred to in subsection 98(1).
98.2(5) In the discretion of the Provincial Tax Commissioner, an auditor
or a person designated by the Provincial Tax Commissioner under subsection
(4), and for the purposes of subsection (4), any or all books of account,
records, documents and papers of a person referred to in subsection 98(1) may be audited for such period or
periods of time, in an audit period, as the Provincial Tax Commissioner,
an auditor or a person designated by the Provincial Tax Commissioner
approves, whether such approval for the period or periods of time
is given before or after the audit, and the results of the audit may
be applied over the audit period or any part of the audit period.
98.2(6) A person referred to in subsection 98(1) shall make his or her books of account, records, documents
and papers available to the Provincial Tax Commissioner, an auditor
or a person designated by the Provincial Tax Commissioner under subsection
(4) for the purposes of allowing an audit to be made under subsection
(4).
98.2(7) In the discretion of the Provincial
Tax Commissioner, royalties may be determined under subsection (2)
and an amount of royalties may be estimated under subsection (3) by
an audit under subsection (4).
98.2(8) The Provincial Tax Commissioner shall serve personally or send
by ordinary or registered mail to the person referred to in subsection 98(1) at his or her last known address
a notice of assessment in the form provided by the Minister of Finance
setting out the amount determined under subsection (2) or estimated
under subsection (3), and in the case of the person having more than
one address, one of which is in the Province, such notice may be sent
to the address in the Province.
98.2(9) Liability to assessment shall not be affected by an incorrect
or incomplete assessment or by the fact that no assessment has been
made.
98.2(10) Any assessment made shall, subject
to being varied or vacated on reconsideration or appeal, and subject
to a reassessment, be valid and binding notwithstanding any error,
defect or omission in the assessment or any proceeding under this
Part relating to the assessment.
Audits
98.3(1) The Provincial Tax Commissioner, an auditor or any person whom
the Provincial Tax Commissioner may designate for the purpose, may
at reasonable times enter upon any premises or place where any records
relating to mining operations are kept for the purpose of ascertaining
the royalties payable by any person and may
(a) audit or examine any books of account,
records, documents, record keeping devices or papers and any account,
invoice, voucher, letter, telegram or other document that is related
or may relate to the royalties that may be payable,
(b) examine any goods or property, process
or matter, an examination of which may, in his or her opinion, assist
him or her in ascertaining any information that is or should be in
such books and records and of determining the accuracy of any information
and of determining any matter that relates to the amount of royalties
that may be payable,
(c) make such inquiries as he or she
considers necessary for the purposes of this Part, and
(d) require any person on the premises
or place to give him or her all reasonable assistance with his or
her audit or examination and to answer all proper questions relating
to such audit or examination either orally or, if he or she so requests,
in writing, on oath or by statutory declaration, and for that purpose
to require the owner or manager to attend at the premises or place
with him or her,
and the person referred to in subsection 98(1) and each of his or her officers,
employees and agents shall, at that time, answer all questions put
to him or her relating to any of the matters concerning which authority
to enter is given in this section, and shall produce for inspection
such books of account, records, record keeping devices, documents
and papers as are required by the Provincial Tax Commissioner, auditor
or person designated by the Provincial Tax Commissioner.
98.3(2) The Provincial Tax Commissioner, an auditor or a person designated
by the Provincial Tax Commissioner under subsection (1) may seize
any books of account, records, documents or other papers which he
or she discovers during an audit or examination under this section,
and which he or she believes on reasonable grounds may provide evidence
of the commission of an offence under this Act.
Warrants and protection
98.4(1) A person acting under section 98.3 may, before or after attempting to enter any premises or place under
that section, apply for an entry warrant in accordance with the Entry Warrants Act.
98.4(2) A person acting under section 98.3 may, for the purposes of his or her protection, be accompanied by
a police officer, as defined in the Police Act, or a member of the Royal Canadian Mounted Police.
Notice of objection
98.5(1) Where a person referred to in subsection 98(1) considers that he or she is not liable for royalties
or disputes liability for the royalties assessed against him or her,
he or she may personally or by his or her solicitor, within thirty
days after paying the royalties or the date of the service or mailing
of a notice of assessment, whichever is sooner, serve on the Provincial
Tax Commissioner a notice of objection in duplicate in the form provided
by the Minister of Finance setting out the reasons for the objection
and all relevant facts.
98.5(2) A notice of objection under this section is sufficiently served
if delivered to the office of the Provincial Tax Commissioner or sent
by ordinary or registered mail addressed to the Provincial Tax Commissioner.
98.5(3) Upon receipt of a notice of objection, the Provincial Tax Commissioner
shall within sixty days reconsider the assessment and vacate, confirm
or vary the assessment or reassess, and shall notify the person of
his or her action by personal service or by ordinary or registered
mail.
Appeal to Minister of
Finance
98.6(1) If the person is dissatisfied with
the decision of the Provincial Tax Commissioner under section 98.5, he or she may within thirty days
after being notified of such decision, appeal from the decision to
the Minister of Finance.
98.6(2) An appeal to the Minister of Finance shall be instituted by sending
to the Minister of Finance and Provincial Tax Commissioner by ordinary
or registered mail, or by delivery to the offices of both, a notice
of appeal in the form provided by the Minister of Finance setting
out the grounds of the appeal and stating briefly the facts relative
to the appeal.
98.6(3) The Minister of Finance shall within thirty days after the receipt
of a notice of appeal fix a date to consider the appeal and shall
give a notice of such hearing to the appellant and the Provincial
Tax Commissioner.
98.6(4) Upon any such appeal the Minister of Finance may affirm, vary
or reverse the decision of the Provincial Tax Commissioner and shall
give the appellant written notice of his or her decision by personal
service or by ordinary or registered mail.
98.6(5) The Lieutenant-Governor in Council may make regulations to govern
the practice and procedure on appeals to the Minister of Finance.
98.6(6) For the purposes of this section, the Minister of Finance may
designate persons to act on his or her behalf and the term “Minister
of Finance” as used in this section and sections 99, 99.2 and 99.3 includes any person so
designated.
Appeal to Court of Queen’s
Bench
99(1) If the appellant is dissatisfied with
the decision of the Minister of Finance under section 98.6, he or she may, within thirty days
after the date of service or mailing of notice of the Minister of
Finance’s decision, appeal from such decision to a judge of
The Court of Queen’s Bench of New Brunswick.
99(2) The appeal shall be commenced by serving upon the Minister of
Finance a notice of appeal in writing setting out the grounds of appeal
and stating shortly the facts relative to the appeal.
Jurisdiction and procedures of Court
99.1(1) For the purposes of, or in connection with, any proceedings,
hearing or appeal before a judge of The Court of Queen’s Bench
of New Brunswick, the judge shall have full power and authority to
direct and enforce
(a) discovery of documents,
(b) examination for discovery, and
(c) the taking of evidence and depositions
of witnesses before hearings.
99.1(2) Such jurisdiction may be exercised by the Court or any judge
of the Court on the application of the Provincial Tax Commissioner,
or on the application of any party to any appeal or other hearing
or proceedings pending.
99.1(3) An application under subsection (2) shall be made in accordance
with the rules and practice of The Court of Queen’s Bench of
New Brunswick in respect of discovery of documents, examination for
discovery and the taking of evidence and depositions of witnesses
before trial or hearing.
99.1(4) All applications made under this section shall be deemed to be
matters in The Court of Queen’s Bench of New Brunswick, and,
when the practice of the Court so requires, all such applications,
orders, or other proceedings shall be filed in the Court.
99.1(5) All orders made by The Court of Queen’s Bench of New Brunswick
or a judge of the Court on any such application shall be deemed to
be orders made in The Court of Queen’s Bench of New Brunswick
and enforceable as such.
99.1(6) Any order or commission issued upon any order referred to in
subsection (5) shall be issued out of and returnable to The Court
of Queen’s Bench of New Brunswick.
99.1(7) All applications, orders and commissions referred to in this
section, together with all evidence, exhibits, documents and other
proceedings shall, at the request of the Provincial Tax Commissioner
or of any party to the appeal, proceeding or hearing with respect
to or in connection with which such application or order was made
or such order or commission was issued, be transmitted by the clerk
of The Court of Queen’s Bench of New Brunswick to the judge
before whom such appeal, proceeding or hearing is pending.
99.1(8) All applications, orders and commissions referred to in this
section, and all evidence, exhibits, documents and other proceedings
returned shall, when so transferred to the judge, be available to
be used by or before him or her in the same manner and to the same
extent as in any other proceeding before the Court.
99.1(9) The rules and practice of The Court of Queen’s Bench of
New Brunswick with respect to the admissibility and effect of any
evidence, exhibits, documents and other proceedings so had or obtained
shall be applicable to any hearing before a judge of The Court of
Queen’s Bench of New Brunswick.
Date of hearing of appeal
99.2 Within fourteen days after the service upon the Minister of Finance
of the notice of appeal, the appellant shall apply to the judge for
the appointment of a day for the hearing of the appeal and shall serve
upon the Minister of Finance not less than fourteen days before the
hearing a written notice of the day appointed for the hearing.
Production of paper and documents
99.3 The Minister of Finance shall cause to be produced before the judge
on the hearing of the appeal all papers and documents in his or her
possession or under his or her control affecting the matter of the
appeal.
Hearing and decision of
appeal
99.4(1) The judge shall hear the appeal and
the evidence adduced before him or her by the appellant and Her Majesty
in right of the Province in a summary manner, and shall decide the
matter of the appeal.
99.4(2) The costs of the appeal are in the discretion of the judge and
the judge may make an order respecting them in favour of or against
Her Majesty in right of the Province, and may fix the amount of the
costs.
Appeal to Court of Appeal
99.5 There shall be an appeal from a decision of the judge to the Court
of Appeal on any point of law raised upon the hearing of the appeal,
and the rules governing appeals to that Court from a decision of The
Court of Queen’s Bench of New Brunswick apply to appeals under
this section.
Requirement to keep records
99.6 A person referred to in subsection 98(1) who gives a notice of objection under this Part shall keep all
records affecting the matter of the objection until the objection
is disposed of and any appeal is disposed of or the time for initiating
any such appeal has expired.
Effect of appeal on royalties payable,
interest and penalties
99.7 Neither the giving of a notice of appeal by any person nor any delay
in the hearing of an appeal shall in any way affect the due date,
the interest or penalties, or any liability for payment provided under
this Act in respect of any money due and payable to Her Majesty in
right of the Province that are the subject matter of the appeal, but
in the event of the assessment of the Provincial Tax Commissioner
being set aside or reduced on appeal, the Minister of Finance shall
refund the amount or excess amount that has been paid to Her Majesty
in right of the Province and any additional interest or penalty paid
on the amount or excess amount.
Royalties a debt to Crown
99.8(1) The amount of any royalties that are due and payable under this
Act shall constitute a debt due to Her Majesty in right of the Province
and may be recovered by action in her name in any court of competent
jurisdiction.
99.8(2) The court may in an action under subsection (1) make an order
as to the costs of the action in favour of or against Her Majesty
in right of the Province.
Certificate as to amount
99.81(1) Notwithstanding section 99.8, when default has been made in payment of any royalties that have
been assessed under this Act, the Provincial Tax Commissioner may
so certify and may issue a certificate stating the amount so due and
payable including interest, if any, and penalty, if any, and the name
of the person by whom the same is due and payable.
99.81(2) A certificate referred to in subsection (1) may be issued
(a) when directed by the Minister of
Finance, or
(b) upon the expiration of thirty days
after the mailing of a registered letter demanding payment.
99.81(3) A certificate issued under subsection (1) may be filed in The
Court of Queen’s Bench of New Brunswick, and shall be entered
and recorded in the Court, and when so entered and recorded becomes
a judgment of the Court and may be enforced as a judgment obtained
in the Court by Her Majesty in right of the Province against the person
named in the certificate for the amount specified in the certificate.
99.81(4) All reasonable costs and charges attendant
upon the filing, entering and recording of the certificate shall be
recovered in like manner as if the amount had been included in the
certificate.
Liability of directors
99.82(1) Where a person referred to in subsection 98(1) fails to pay the amount of any royalties that is due
and payable under this Act is a corporation, the directors of the
corporation at the time the corporation was required to pay the amount
are jointly and severally liable, together with the corporation, to
pay that amount and any interest and penalties in relation to that
amount.
99.82(2) A director is not liable under subsection
(1) unless
(a) a judgment is obtained for the amount
of the corporation’s liability referred to in subsection (1),
or
(b) a certificate for the amount of
the corporation’s liability referred to in subsection (1) is
filed in The Court of Queen’s Bench of New Brunswick under subsection 98.81(3),
and execution for that amount is returned
unsatisfied in whole or in part.
99.82(3) A director is not liable for a failure under subsection (1) where
the director exercised the degree of care, diligence and skill to
prevent the failure that a reasonably prudent person would have exercised
in comparable circumstances.
99.82(4) No action or proceedings to recover any amount payable by a director
under subsection (1) shall be commenced more than two years after
the director last ceased to be a director of the corporation.
99.82(5) Where the execution referred to in subsection (2) is returned
unsatisfied in whole or in part, the amount recoverable from a director
is the amount remaining unsatisfied.
99.82(6) A director who pays an amount in respect of a corporation’s
liability referred to in subsection (1) is entitled to any preference
that Her Majesty in right of the Province would have been entitled
to had such amount not been so paid and, where a judgment has been
obtained or a certificate that relates to such amount has been filed,
the director is entitled to an assignment of the judgment or the certificate,
as the case may be, to the extent of the director’s payment,
which assignment the Minister of Finance is empowered to make.
99.82(7) A director who has satisfied a claim under this section is entitled
to contribution from the other directors who were liable for the claim.
99.82(8) Sections 99.8, 99.81 and 99.84 apply with the necessary modifications to a director who becomes
liable under subsection (1) and to the property of the director as
if the director were the person referred to in subsection 98(1).
Dispute notice
99.83(1) Before any action or proceedings to recover an amount payable
by a director under subsection 99.82(1) are commenced against a director, the Provincial Tax Commissioner
shall notify the director in writing that the Provincial Tax Commissioner,
in the name of Her Majesty in right of the Province, intends to commence
an action or proceedings against the director to recover that amount.
99.83(2) A director may, by sending a dispute notice to the Minister of
Finance within ten days after receiving a notice under subsection
(1), object, on one or both of the following grounds, to any action
or proceedings being commenced against the director:
(a) that the director exercised the
degree of care, diligence and skill to prevent the failure that a
reasonably prudent person would have exercised in the circumstances;
(b) that more than two years have elapsed
after the director last ceased to be a director of the corporation.
99.83(3) The Minister of Finance shall review the grounds stated in the
dispute notice sent to the Minister of Finance under subsection (2)
and shall notify the person who sent the dispute notice as to the
Minister’s decision.
99.83(4) The Minister of Finance shall decide whether to commence an action
or proceeding against a director who sends a dispute notice under
subsection (2) on the basis of written information provided in the
dispute notice, which shall include the grounds of objection, all
facts and documentation in support of the objection and such other
information as the Minister of Finance may require.
99.83(5) A notice under subsection (1) or (3) may be served personally
or may be sent by ordinary or registered mail to the director at the
director’s last known address.
99.83(6) A dispute notice under subsection (2) may be delivered to the
office of the Minister of Finance or may be mailed to the Minister
of Finance by ordinary or registered mail.
99.83(7) For the purposes of this section, the Minister of Finance may
designate persons to act on the Minister of Finance’s behalf
and the term “Minister of Finance” as used in this section
includes any person so designated.
Interest
99.84(1) From and after the date on which an amount due to Her Majesty
in right of the Province under this Act is to be paid by a person
referred to in subsection 98(1),
the amount bears interest at the rate prescribed by regulation.
99.84(2) Notwithstanding subsection (1), where an audit is made under
this Act and circumstances in accordance with the regulations exist,
an amount due to Her Majesty in right of the Province under this Act
by a person referred to in subsection 98(1) bears interest at the rate prescribed by regulation for the period
of time prescribed by regulation.
99.84(3) If the amount and interest referred to in subsection (2) are
not paid on or before the time prescribed by regulation, the sum of
the amount and the interest bears interest at the rate under subsection
(1) after that time.
99.84(4) Subsection (1), (2) or (3) applies notwithstanding that a certificate
has been issued under section 99.81 and entered and recorded as a judgment of The Court of Queen’s
Bench of New Brunswick.
Refund for overpayment
99.85(1) The Minister of Finance may refund any overpayment made on account
of royalties if application is made by the person who made the overpayment
within five years from the day on which the overpayment was made.
99.85(2) No action shall be brought to recover the amount of any overpayment
after the expiration of five years from the day on which the overpayment
was made.
99.85(3) The application for a refund under
subsection (1) shall
(a) be made in writing,
(b) set forth such information as the
Minister of Finance considers necessary, and
(c) be accompanied by documentary evidence
of the overpayment.
99.85(4) Where an application for the refund of any overpayment made on
account of royalties is made in accordance with this section, the
Minister of Finance may, if authorized in writing by the person making
the application, pay the amount of the overpayment, or any part of
it, to the appropriate official of another jurisdiction.
Certificate as evidence
99.86(1) In any prosecution or other proceeding under this Part, a certificate
signed by the Minister of Finance, the Deputy Minister of Finance
or the Provincial Tax Commissioner or purporting to be signed by the
Minister of Finance, the Deputy Minister of Finance or the Provincial
Tax Commissioner stating that
(a) a specified amount is the amount
of royalties due and payable, or deemed to be due and payable, by
a person under this Act,
(b) a person failed to keep such records
in such form, containing such information, in such place and for such
length of time as is required under this Act and the regulations,
(c) a person failed to make a return
in such form and manner and at such times as is required under this
Act and the regulations,
(d) royalties were unpaid during a specified
period of time, or
(e) a person at a specified time refused
to permit the Provincial Tax Commissioner, an auditor or a person
designated by the Provincial Tax Commissioner to conduct an audit
under this Act or obstructed or interfered with an audit conducted
by the Provincial Tax Commissioner, an auditor or a person designated
by the Provincial Tax Commissioner under this Act,
may be adduced in evidence without proof
of the appointment, signature or authority of the Minister of Finance,
the Deputy Minister of Finance or the Provincial Tax Commissioner
and, when so adduced, is, in the absence of evidence to the contrary,
proof of the facts stated in the certificate and, where the person
named in the certificate has the same name as the defendant, that
the person named in the certificate is the defendant.
99.86(2) Any report, certificate or other document signed by the Minister
of Finance, the Deputy Minister of Finance or by the Provincial Tax
Commissioner or purporting to be signed by the Minister of Finance,
the Deputy Minister of Finance or by the Provincial Tax Commissioner
may be adduced in evidence in any court without proof of the appointment,
signature or authority of the Minister of Finance, the Deputy Minister
of Finance or of the Provincial Tax Commissioner and, when so adduced,
is, in the absence of evidence to the contrary, proof of the facts
stated in the report, certificate or document.
Additional penalty
99.87 In addition to the penalties prescribed
by the provisions of this Act or the regulations, every person who
fails to pay the royalties due under the provisions of this Act or
the regulations under this Act is liable to a penalty in the amount
or at the rate prescribed by regulation, plus interest on the penalty
at the rate prescribed by regulation.
Waiver of interest and penalties
99.88 The Provincial Tax Commissioner, with the
approval of the Minister of Finance, may in accordance with the regulations
waive in full or in part a requirement under this Act to pay interest
or a requirement under section 99.87 to pay a penalty.
Offences and penalties
99.89(1) A person who is required to pay royalties and who fails to pay
the royalties due after a demand by the Provincial Tax Commissioner
under section 99.81 commits an offence.
99.89(2) In addition to any fine that may be imposed, the judge shall,
on conviction, impose a fine of not less than the amount of the royalties
due and not more than double the royalties due.
99.89(3) The Provincial Tax Commissioner shall determine the amount of
the royalties due for purposes of section 99.81 and this section from such information as is available
to him or her and such amount determined by the Provincial Tax Commissioner
shall be proof in the absence of evidence to the contrary that such
amount is the amount due and payable.
99.89(4) The Provincial Tax Commissioner, an auditor, or a person whom
the Provincial Tax Commissioner may designate for the purpose, may
make or cause to be made an audit of the books of account, records,
documents and papers of a person who fails to pay the royalties due
under the provisions of and in accordance with this Act or the regulations
under this Act.
99.89(5) In the discretion of the Provincial Tax Commissioner, an auditor
or a person designated by the Provincial Tax Commissioner under subsection
(4), and for the purposes of subsection (4), any or all books of account,
records, documents and papers of a person who fails to pay the royalties
due under the provisions of and in accordance with this Act or the
regulations under this Act may be audited for such period or periods
of time, in an audit period, as the Provincial Tax Commissioner, an
auditor or a person designated by the Provincial Tax Commissioner
approves, whether such approval for the period or periods of time
is given before or after the audit, and the results of the audit may
be applied over the audit period or any part of the audit period.
99.89(6) A person who fails to pay the royalties due under the provisions
of and in accordance with this Act or the regulations under this Act
shall make his or her books of account, records, documents and papers
available to the Provincial Tax Commissioner, an auditor or a person
designated by the Provincial Tax Commissioner under subsection (4)
for the purposes of allowing an audit to be made under subsection
(4).
99.89(7) In the discretion of the Provincial
Tax Commissioner, an amount of royalties may be determined under subsection
(3) by an audit under subsection (4).
99.89(8) Notwithstanding subsection (1), where the Provincial Tax Commissioner
proceeds in accordance with section 98.2 and obtains recovery under this Act of the amount of royalties that
should have been paid, such recovery shall be deemed to have been
a payment of the royalties by the person referred to in subsection 98(1).
Order on conviction and penalty
99.9 Upon convicting a person for an offence under this Part, the court
may, in addition to any penalty imposed, order the person to pay to
the Minister of Finance or to the court for the benefit of the Minister
of Finance any amount owing under this Part and in default of payment
the person is liable to imprisonment for a term not exceeding three
months.
Powers of Provincial Tax
Commissioner
99.91 The Provincial Tax Commissioner may, in
the course of his or her employment, issue certificates and discharge
judgments taken under section 99.81, and execute or receive all other documents, affidavits, declarations
and affirmations for the purposes of or incidental to the administration
or enforcement of this Part.
9 Section
100 of the Act is amended
(a) in subsection
(1) by striking out “royalty,”;
(b) in subsection
(3) by striking out “royalty,”;
(c) in subsection
(5) by striking out “royalty,”.
10 Subsection
115(1) of the Act is amended by adding after paragraph (s) the following:
(s.1) respecting returns to be made to
the Provincial Tax Commissioner;
(s.2) respecting the manner in which and
the time or times at which returns are to be made to the Provincial
Tax Commissioner;
(s.3) respecting the records to be kept
by a person referred to in subsection 98(1), including the information to be contained in them, the place
or places where they are to be kept and the length of time they are
to be kept;
(s.4) respecting the circumstances under
subsection 99.84(2);
(s.5) respecting the period of time under
subsection 99.84(2);
(s.6) prescribing the time under subsection 99.84(3);
(s.7) prescribing the amount or rate of
penalty for the purpose of section 99.87;
(s.8) respecting the waiver under section 99.88 of a requirement to pay interest
or a penalty;
11 Paragraph
116(1)(c) of the Act is repealed and the following is substituted:
(c) impede, obstruct or interfere with
the Minister, the Minister of Finance, the Provincial Tax Commissioner,
an auditor or a person designated by the Provincial Tax Commissioner
or an officer appointed under this Act in the execution of his or
her powers or duties;
12 The
Act is amended by adding after section 121 the following:
Limitation period
121.1 A prosecution for an offence under Part
IX shall be commenced within three years from the time it is alleged
to have been committed.
13 Subsection
122(1) of the Act is amended by adding “, other than under Part IX,” after “or other proceeding
under this Act”.
14 Section
81 of An Act Respecting the Penalties for Provincial Offences, chapter
61 of the Acts of New Brunswick, 1990, is repealed.
15 This
Act or any provision of this Act comes into force on a day or days
to be fixed by proclamation.