BILL 5
An Act to Amend the Tobacco Tax 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 Tobacco Tax Act, chapter T-7 of the Revised Statutes, 1973, is amended by adding the following definition in alphabetical order:
“arm’s length” means arm’s length within the meaning of section 251 of the Income Tax Act (Canada); (lien de dépendance)
2 Section 2 of the Act is amended
( a) in subsection (4.2) by striking out “cancelled” and substituting “revoked”;
( b) in subsection (4.3)
( i) by repealing paragraph (a) and substituting the following:
(a) the applicant has been convicted of a violation of a provision of this Act or the regulations or a provision relating to tobacco in any other Act of the Legislature, any Act of any other province or territory of Canada, any Act of the Parliament of Canada or any regulation or statutory instrument under those Acts,
( ii) in paragraph (d) by striking out “cancelled” and substituting “revoked”;
( c) by adding after subsection (4.3) the following:
2( 4.4) The Minister may refuse to issue a retail vendor’s licence if the Minister has reasonable and probable grounds to believe that
(a) the applicant is not at arm’s length from a person who has violated or failed to comply with a provision of this Act or the regulations or a provision relating to tobacco in any other Act of the Legislature, any Act of any other province or territory of Canada, any Act of the Parliament of Canada or any regulation or statutory instrument under those Acts, or
(b) a retail vendor’s licence for the retail location sought by the applicant is suspended or has been revoked within the previous 24 months.
( d) by repealing subsection (6) and substituting the following:
2( 6) The Minister may suspend a licence for a period of time established in accordance with the regulations or may revoke a licence if the Minister has reasonable and probable grounds to believe that the licensee has failed to comply with a provision of this Act or the regulations or has been convicted of a violation of a provision relating to tobacco in any other Act of the Legislature, any Act of any other province or territory of Canada, any Act of the Parliament of Canada or any regulation or statutory instrument under those Acts.
(e) by adding after subsection (6) the following:
2( 6.1) The Minister may suspend a retail vendor’s licence for a period of time established in accordance with the regulations or may revoke a retail vendor’s licence if the Minister has reasonable and probable grounds to believe that the licensee has failed to comply with any term or condition imposed on the licence.
(f) in subsection (7) by striking out “subsection (6)” and substituting “subsection (6) or (6.1)”;
(g) by adding after subsection (7) the following:
2( 8) If the Minister refuses to issue a retail vendor’s licence or imposes terms and conditions on a retail vendor’s licence, the applicant for the licence or the licensee, as the case may be, may submit a written request for review to the Commissioner within 14 days after being notified of the refusal or the terms and conditions.
2( 9) If the Minister suspends or revokes a retail vendor’s licence, the licensee may submit a request for review to the Commissioner within 14 days after being notified of the suspension or revocation.
2( 10) Within 14 days after receipt of the request for review under subsection (8) or (9), the Commissioner shall review the decision of the Minister and shall confirm, vary or revoke that decision and the decision of the Commissioner is final and binding.