Bill 32 - An Act to Amend the Revenue Administration Act

BILL 32

An Act to Amend the Revenue Administration 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 Revenue Administration Act, chapter R-10.22 of the Acts of New Brunswick, 1983, is amended

(a) by repealing the definition “collector” and substituting the following:

“collector” means a person authorized or required by or under a revenue Act or by agreement to collect a tax but does not include an enforcement agent; (percepteur)

(b) by repealing the definition “Commissioner” and substituting the following:

“Commissioner” means the Provincial Tax Commissioner appointed under section 3 and includes a person designated by the Commissioner to act on the Commissioner’s behalf; (Commissaire)

“Deputy Minister” means the Deputy Minister of Finance and includes a person designated by the Deputy Minister to act on the Deputy Minister’s behalf; (sous-ministre)

(d) by repealing the definition “Minister” and substituting the following:

“Minister” means the Minister of Finance and includes a person designated by the Minister to act on the Minister’s behalf or a delegate or subdelegate referred to in subsections 2(2) to (7); (Ministre)

(e) by adding the following definitions in alphabetical order:

“authorized person” means (personne autorisée)

(a) an appointed officer,

(b) an auditor,

(d) an inspector,

(e) a peace officer,

(f) a person designated by the Minister to act on the Minister’s behalf,

(g) a delegate or subdelegate referred to in subsections 2(2) to (7), or

(h) a person designated by the Deputy Minister to act on his or her behalf;

“enforcement agent” means an enforcement agent as defined in section 4.1 of the Tobacco Tax Act; (agent d’exécution)

2 Section 2 of the Act is repealed and the following is substituted:

Administration of Act

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

2( 2) Without limiting subsection (1), the Minister may delegate to another Minister of the Crown a specific power, authority, right, duty or responsibility of the Minister under this Act and the regulations.

2( 3) A delegation under subsection (2) shall be in writing.

2( 4) In a delegation under subsection (2), the Minister may set out any limitations, terms, conditions and requirements that the Minister considers appropriate to impose on the delegate.

2( 5) In a delegation under subsection (2), the Minister may authorize the delegate to subdelegate the power, authority, right, duty or responsibility to an employee of the department administered by that delegate, and to impose on the subdelegate any limitations, terms, conditions and requirements that the delegate considers appropriate, in addition to those set out in the Minister’s written delegation.

2( 6) A delegate or a subdelegate shall exercise the delegated powers, authority and rights and carry out the delegated duties and responsibilities in accordance with any limitations, terms, conditions and requirements imposed in the Minister’s written delegation.

2( 7) A subdelegate shall exercise the delegated powers, authority and rights and carry out the delegated duties and responsibilities in accordance with any limitations, terms, conditions and requirements imposed on the subdelegate by the delegate.

3 Section 3 of the Act is amended

(a) by adding after subsection (3) the following:

Designation by Commissioner

3( 3.1) The Commissioner may designate one or more persons to act on his or her behalf for the purposes of this Act and the regulations.

(b) by adding after subsection (5) the following:

Designation by Deputy Minister

3( 5.1) The Deputy Minister may designate one or more persons to act on his or her behalf for the purposes of this Act and the regulations.

4 Section 4 of the Act is amended

(a) by repealing subsection (3.1) and substituting the following:

4( 3.1) The Commissioner or an auditor may make or cause to be made an audit of the books of account, records, documents and papers of a taxpayer.

(b) by repealing subsection (3.2) and substituting the following:

4( 3.2) For the purposes of subsection (3.1) and in the discretion of the Commissioner or auditor, any or all books of account, records, documents and papers of a taxpayer may be audited for such period or periods of time, in an audit period, as the Commissioner or auditor 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.

4( 3.3) A taxpayer shall make his or her books of account, records, documents and papers available to the Commissioner or auditor for the purposes of allowing an audit to be made under subsection (3.1).

5 Subsection 13(6) of the Act is repealed.

6 Subsection 23.2(7) of the Act is repealed.

7 Section 28 of the Act is repealed and the following is substituted:

Audit by Commissioner or auditors

28( 1) The Commissioner or an auditor may make or cause to be made an audit of the books of account, records, documents and papers of any collector.

28( 2) For the purposes of subsection (1) and in the discretion of the Commissioner or auditor, any or all books of account, records, documents and papers of a collector may be audited for such period or periods of time, in an audit period, as the Commissioner or auditor 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.

28( 3) Each collector shall make his or her books, records, documents and papers available to the Commissioner or auditor for the purpose of allowing an audit to be made under subsection (1).

8 Section 29 of the Act is amended

(a) in subsection (1)

( i) in the portion preceding paragraph (a) by striking out “The Commissioner, an auditor, an inspector, an appointed officer, or any person whom the Commissioner may designate for the purpose” and substituting “The Commissioner or an authorized person”;

( ii) in the portion following paragraph (g) by striking out “by the Commissioner, auditor, inspector, appointed officer, or person designated by the Commissioner” and substituting “by the Commissioner or authorized person”;

(b) in subsection (2) by striking out “The Commissioner, an auditor or a person designated by the Commissioner under subsection (1)” and substituting “The Commissioner or authorized person”.

9 Paragraph 30(1)(b) of the Act is repealed and the following is substituted:

(b) interferes with, impedes or obstructs the Commissioner or an authorized person while acting under this Act, or

10 Paragraph 31(1)(g) of the Act is repealed and the following is substituted:

(g) a person at a specified time refused to permit the Commissioner or an authorized person to conduct an investigation or an audit under this Act or obstructed or interfered with an investigation or audit conducted by the Commissioner or authorized person;

11 Section 33 of the Act is amended

(a) by repealing subsection (3.1) and substituting the following:

33( 3.1) The Commissioner or an auditor may make or cause to be made an audit of the books of account, records, documents and papers of a collector or other person who fails to file a return or remit the tax due or a taxpayer who fails to pay the tax due under the provisions of and in accordance with this Act or a revenue Act or the regulations under this Act or a revenue Act.

(b) by repealing subsection (3.2) and substituting the following:

33( 3.2) For the purposes of subsection (3.1) and in the discretion of the Commissioner or auditor, any or all books of account, records, documents and papers of a collector, taxpayer or other person referred to in subsection (3.1) may be audited for such period or periods of time, in an audit period, as the Commissioner or auditor 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.

33( 3.3) A collector or other person who fails to file a return or remit the tax due or a taxpayer who fails to pay the tax due under the provisions of and in accordance with this Act or a revenue Act or the regulations under this Act or a revenue Act shall make his or her books of account, records, documents and papers available to the Commissioner or auditor for the purposes of allowing an audit to be made under subsection (3.1).

12 Subsection 44(1) of the Act is amended

(a) by repealing paragraph (d) and substituting the following:

(d) respecting the records to be kept under a revenue act, 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;

(b) by repealing paragraph (k).

13 Paragraph 12(a) of this Act comes into force on a day to be fixed by proclamation.