BILL 60

An Act to Repeal the Social Services and Education Tax Act

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

1(1) The Social Services and Education Tax Act, chapter S-10 of the Revised Statutes, 1973, is repealed.

1(2) New Brunswick Regulation 84-248 under the Social Services and Education Tax Act is repealed.

CONSEQUENTIAL AMENDMENTS

Regulation under the Assessment Act

2(1) Section 29 of New Brunswick Regulation 84-6 under the Assessment Act is amended

(a)  in subsection (1) by striking out “and the Social Services and Education Tax Act”;

(b)  in subsection (2) by striking out “and the Social Services and Education Tax Act”.

2(2) Section 31 of the Regulation is repealed and the following is substituted:

31 Despite any other provision in this Part, a dealer may for purposes of his or her business as a dealer move a mobile home which is not subject to assessment under the Act without first registering the mobile home.

Regulation under the Gasoline and Motive Fuel Tax Act

3 Subsection 21.2(1) of New Brunswick Regulation 82-81 under the Gasoline and Motive Fuel Tax Act is amended in the definition “Administered Act” by striking out “, the Tobacco Tax Act or the Social Services and Education Tax Act” and substituting “or the Tobacco Tax Act”.

Harmonized Sales Tax Act

4 Part II of the Harmonized Sales Tax Act, chapter H-1.01 of the Acts of New Brunswick, 1997, is repealed.

Regulation under the Harmonized Sales Tax Act

5 Part I of New Brunswick Regulation 97-28 under the Harmonized Sales Tax Act is repealed.

Motor Vehicle Act

6 Paragraph 25(1)(b.1) of the Motor Vehicle Act, chapter M-17 of the Revised Statutes, 1973, is repealed and the following is substituted:

(b.1)  that the taxes owing under the Harmonized Sales Tax Act in respect of the motor vehicle have not been paid;

Off-Road Vehicle Act

7 Paragraph 5(b) of the Off-Road Vehicle Act, chapter O-1.5 of the Acts of New Brunswick, 1985, is amended by striking out “the Social Services and Education Tax Act or”.

Real Property Transfer Tax Act

8 Subsection 8(2) of the Real Property Transfer Tax Act, chapter R-2.1 of the Acts of New Brunswick, 1983, is amended by striking out “, Social Services and Education Tax Act”.

Revenue Administration Act

9(1) Section 1 of the Revenue Administration Act, chapter R-10.22 of the Acts of New Brunswick, 1983, is amended

(a)  in the definition “collector” by striking out “section 8.01 of the Social Services and Education Tax Act or”;

(b)  in the definition “revenue Act”

(i) by adding “and” at the end of paragraph (d);

(ii) by repealing paragraph (e).

9(2) Subsection 3(2) of the Act is repealed.

Regulation under the Revenue Administration Act

10 Section 4 of New Brunswick Regulation 84-247 under the Revenue Administration Act is repealed.

Regulation under the Seafood Processing Act

11 Schedule A of New Brunswick Regulation 2009-20 under the Seafood Processing Act is amended by repealing paragraph 2(h).

Regulation under the Tobacco Tax Act

12 Subsection 3.2(1) of New Brunswick Regulation 84-250 under the Tobacco Tax Act is amended in the definition “Administered Act” by striking out “, the Tobacco Tax Act or the Social Services and Education Tax Act” and substituting “or the Tobacco Tax Act”.