BILL 68
An Act to Amend the
Quarriable Substances Act
Her Majesty, by and with the advice and
consent of the Legislative Assembly of New Brunswick, enacts as follows:
1 Subsection
1(1) of the Quarriable Substances Act, chapter Q-1.1 of the Acts of
New Brunswick, 1991, 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 Paragraph 18(a) of the Act is amended by adding “and penalties” after “interest”.
3 The
Act is amended by adding after section 24 the following:
Liability and assessment
24.1(1) A person referred to in subsection 24(1) is liable for royalties until they have been paid.
24.1(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 24(1), and may vacate or vary any assessment
or reassessment, and the royalties so determined shall, for the purposes
of sections 24.13 and 24.23, then become due and payable by
the person.
24.1(3) Where a person referred to in subsection 24(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.
24.1(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 24(1).
24.1(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 24(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.
24.1(6) A person referred to in subsection 24(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).
24.1(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).
24.1(8) The Provincial Tax Commissioner shall serve personally or send
by ordinary or registered mail to the person referred to in subsection 24(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.
24.1(9) Liability to assessment shall not be affected by an incorrect
or incomplete assessment or by the fact that no assessment has been
made.
24.1(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 it or any proceeding relating to the assessment.
Audits
24.11(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 the taking or removal of a quarriable substance 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 proper execution of his or her duties,
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 24(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.
24.11(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
24.12(1) A person acting under section 24.11 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.
24.12(2) A person acting under section 24.11 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
24.13(1) Where a person referred to in subsection 24(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.
24.13(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.
24.13(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
24.14(1) If the person is dissatisfied with the decision of the Provincial
Tax Commissioner under section 24.13, he or she may within thirty days after being notified of such decision,
appeal from the decision to the Minister of Finance.
24.14(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.
24.14(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.
24.14(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.
24.14(5) The Lieutenant-Governor in Council may make regulations to govern
the practice and procedure on appeals to the Minister of Finance.
24.14(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 24.15, 24.17 and 24.18 includes any person
so designated.
Appeal to Court of Queen’s
Bench
24.15(1) If the appellant is dissatisfied with
the decision of the Minister of Finance under section 24.14, 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.
24.15(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
24.16(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.
24.16(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.
24.16(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.
24.16(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.
24.16(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.
24.16(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.
24.16(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.
24.16(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.
24.16(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
24.17 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
24.18 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
24.19(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.
24.19(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
24.2 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
24.21 A person referred to in subsection 24(1) who gives a notice of objection
under section 24.13 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
24.22 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 the
Crown
24.23(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.
24.23(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
24.24(1) Notwithstanding section 24.23, 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.
24.24(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.
24.24(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.
24.24(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
24.25(1) Where a person referred to in subsection 24(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.
24.25(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 24.24(3),
and execution for that amount is returned
unsatisfied in whole or in part.
24.25(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.
24.25(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.
24.25(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.
24.25(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.
24.25(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.
24.25(8) Sections 24.23, 24.24 and 25 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 24(1).
Dispute notice
24.26(1) Before any action or proceedings to recover an amount payable
by a director under subsection 24.25(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.
24.26(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.
24.26(3) The Minister of Finance shall review
the grounds stated in the dispute notice sent under subsection (2)
and shall notify the person who sent the dispute notice as to the
Minister’s decision.
24.26(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.
24.26(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.
24.26(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.
24.26(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.
Refund for overpayment
24.28(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.
24.28(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.
24.28(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.
24.28(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
24.29(1) In any prosecution or other proceeding under this Act, 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.
24.29(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
24.3 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
24.31 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 24.3 to pay a penalty.
Offences and penalties respecting
failure to pay royalties
24.32(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 24.24 commits an offence.
24.32(2) In addition to the fine that may be imposed under Part II of
the Provincial Offences Procedure
Act, 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.
24.32(3) The Provincial Tax Commissioner shall determine the amount of
the royalties due for purposes of section 24.24 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.
24.32(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.
24.32(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 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.
24.32(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).
24.32(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).
24.32(8) Notwithstanding subsection (1), where the Provincial Tax Commissioner
proceeds in accordance with section 24.1 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 24(1).
Order on conviction and
penalty
24.33 Upon convicting a person for an offence
under subsection 24.1(6) or 24.32(1) or (6), 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 Act and in default of payment the person
is liable to imprisonment for a term not exceeding three months.
Voluntary payment
24.34(1) The Minister of Finance or any person authorized by the Minister
of Finance to act under this section or any peace officer may, before
the institution of proceedings against a person in respect of an offence
under subsection 24.1(6) or 24.32(1) or (6), accept from a person
alleged to have committed an offence any of those subsections
(a) for a first offence, the payment
of a sum equal to the minimum penalty prescribed for the offence,
(b) for a second offence, the payment
of a sum equal to twice the minimum penalty prescribed for the offence,
or
(c) for a third or subsequent offence,
the payment of a sum equal to the maximum penalty prescribed for the
offence.
24.34(2) A person who accepts payment under
subsection (1) shall deliver a receipt to the offender showing the
amount paid, the date of payment and the offence in respect of which
the payment is made.
24.34(3) A person who makes a payment under subsection (1) shall not be
prosecuted for the offence in respect of which the payment was made.
24.34(4) For the purposes of this Act only, a person who makes a payment
under subsection (1) shall be deemed to have been convicted of the
alleged offence in respect of which the payment was made.
24.34(5) Subsections (1) and (3) do not prevent the prosecution of a person
who does not make a payment under subsection (1).
Powers of Provincial Tax
Commissioner
24.35 The Provincial Tax Commissioner may, in
the course of his employment, issue certificates and discharge judgments
taken under section 24.24, and execute
or receive all other documents, affidavits, declarations and affirmations
for the purposes of or incidental to the administration or enforcement
of sections 24.1 to 24.35.
4 The
Act is amended by adding before section 25 the following:
INTEREST
5 Section
25 of the Act is repealed and the following is substituted:
Interest respecting
royalties
25(1) From and after the date on which an
amount due to Her Majesty in right of the Province in respect of royalties
is to be paid by a person referred to in subsection 24(1), the amount
bears interest at the rate prescribed by regulation.
25(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 24(1) bears interest at the rate prescribed by regulation for the period
of time prescribed by regulation.
25(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.
25(4) Subsection (1), (2) or (3) applies notwithstanding that a certificate
has been issued under section 24.24 and entered and recorded as a judgment of The Court of Queen’s
Bench of New Brunswick.
6 The
Act is amended by adding after section 25 the following:
Interest on other amounts
25.1 Where any amount, other than in respect of royalties, remains unpaid
and due by a person under this Act or the regulations, interest as
prescribed by regulation shall be added to the amount due and payable.
7 Subsection
28(3) of the Act is amended by adding “and the Provincial Tax Commissioner” after “the Minister”.
8 The Act is amended by adding after section 28 the following:
NOTICES AND DOCUMENTS
Notices and documents
28.1 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.
9 Section
29 of the Act is amended
(a) by renumbering
the section as subsection 29(1);
(b) by adding
after subsection (1) the following:
29(2) Notwithstanding subsection (1), the Minister, the Minister of
Finance or a person whose duties include the administration and enforcement
of this Act may exchange information for the purposes of administering
or enforcing this Act.
10 The
Act is amended by adding after section 36 the following:
Offence to make false statement
or obstruct
36.1 No person shall
(a) make a false statement in any form
or return provided for under this Act, or
(b) 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 a person whose duties include the administration or enforcement
of this Act while that person is executing his or her duties under
this Act.
11 The Act is amended by adding after section
37 the following:
Parties to offence
37.1(1) Where a corporation commits an offence under this Act, any officer,
director, employee or agent of that corporation who directed, authorized,
assented to, acquiesced in or participated in the commission of the
offence is a party to and commits the offence and on conviction is
liable to the punishment provided for the offence whether or not the
corporation has been prosecuted or convicted.
37.1(2) Nothing in subsection (1) relieves the corporation that committed
an offence under this Act for liability therefor.
37.1(3) In construing and enforcing this Act, the act, omission, neglect
or failure of an officer, director, employee or agent of a corporation,
acting within the scope of his or her employment or instructions,
is the act, omission, neglect or failure of the corporation.
Limitation period
37.2 A prosecution for an offence under subsection 24.1(6), 24.32(1) or (6),
section 28 or 36.1 shall be commenced within three years
from the time it is alleged to have been committed.
12 Section
38 of the Act is repealed and the following is substituted:
38(1) Subject to subsection (2), the Minister
shall administer this Act and may designate persons to act on the
Minister’s behalf.
38(2) The Minister of Finance shall administer sections 24.1 to 25 of this Act and may designate persons to act on the Minister’s
behalf.
13 Subsection 39(1)of the Act is amended
(a) in paragraph
(a.4) by striking out “by the Minister”;
(b) by adding
after paragraph (l) the following:
(l.1) respecting the records to be kept
by a person referred to in subsection 24(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;
(l.2) prescribing the amount or rate of
penalty for the purpose of section 24.3;
(l.3) respecting the waiver under section 24.31 of a requirement to pay interest
or a penalty;
(l.4) respecting the circumstances under
subsection 25(2);
(l.5) respecting the period of time under
subsection 25(2);
(l.6) prescribing the time under subsection 25(3);
14 Schedule
A of the Act is amended
(a) by adding
after
the following:
24.1(6)............... |
E |
24.32(1)............... |
H |
24.32(6)............... |
E |
(b) by
adding after
the following:
36.1(a)............... |
F |
36.1(b)............... |
E |
15 This Act or any provision of this Act comes
into force on a day or days to be fixed by proclamation.