BILL 22

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 “auditor” and substituting the following:

“auditor” means an auditor appointed under this Act and includes a delegate or subdelegate referred to in section 3.2; (vérificateur)

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

“inspector” means an inspector appointed under this Act and includes a delegate or subdelegate referred to in section 3.2; (inspecteur)

(c)  in paragraph (g) of the definition “authorized person” by striking out “subsections 2(2) to (7)” and substituting “sections 2.1, 3.1 and 3.2”;

(d)  in the definition “Commissioner” by striking out “Commissioner’s behalf” and substituting “Commissioner’s behalf or a delegate or subdelegate referred to in section 3.1”;

(e)  in the definition “Minister” by striking out “subsections 2(2) to (7)” and substituting “section 2.1”;

(f)  in the definition “taxpayer” in the English version by striking out the period at the end of the definition and substituting a semicolon;

(g)  by adding the following definition in alphabetical order:

“tobacco” means tobacco as defined in the Tobacco Tax Act. (tabac)

2 Section 2 of the Act is repealed and the following is substituted:

Administration of Act

2 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.

3 The Act is amended by adding after section 2 the following:

Delegation by Minister

2.1( 1) Without limiting section 2 or any relevant provision in any other Act, the Minister may delegate to another Minister of the Crown any power, authority, right, duty or responsibility of the Minister under this Act, the Harmonized Sales Tax Act or a revenue Act or a regulation under any of those Acts.

2.1( 2) A delegation under subsection (1) shall be in writing.

2.1( 3) In a delegation under subsection (1), the Minister may impose any limitations, terms, conditions and requirements that the Minister considers appropriate on the delegate.

2.1( 4) In a delegation under subsection (1), 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.

2.1( 5) 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.

2.1( 6) 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.

4 The Act is amended by adding after section 3 the following:

Delegation by Commissioner

3.1( 1) The following definition applies in this section and section 3.2.

“department” means a portion of the Public Service specified in Part I of the First Schedule of the Public Service Labour Relations Act. (ministère)

3.1( 2) Without limiting subsection 3(3.1), the Commissioner may delegate to an employee of another department any power, authority, right, duty or responsibility of the Commissioner under this Act, the Harmonized Sales Tax Act or a revenue Act or a regulation under any of those Acts.

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

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

3.1( 5) In a delegation under subsection (2), the Commissioner may authorize the delegate to subdelegate the power, authority, right, duty or responsibility to another employee of the same department, 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 Commissioner’s written delegation.

3.1( 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 Commissioner’s written delegation.

3.1( 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.

Delegation by an inspector or auditor

3.2( 1) With the approval of the Minister, an inspector or auditor may delegate to an employee of another department any power, authority, right, duty or responsibility of the inspector or auditor under this Act, the Harmonized Sales Tax Act or a revenue Act or a regulation under any of those Acts.

3.2( 2) A delegation under subsection (1) shall be in writing.

3.2( 3) In a delegation under subsection (1), an inspector or auditor may impose any limitations, terms, conditions and requirements that he or she considers appropriate on the delegate.

3.2( 4) In a delegation under subsection (1), the inspector or auditor may authorize the delegate to subdelegate the power, authority, right, duty or responsibility to another employee of the same department, 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 inspector’s or auditor’s written delegation, as the case may be.

3.2( 5) 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 inspector’s or auditor’s written delegation, as the case may be.

3.2( 6) 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.

Agreement with another Minister of the Crown

3.3 The Minister may enter into an agreement with another Minister of the Crown for the purposes of section 2.1, 3.1 or 3.2.

5 Section 13 of the Act is amended

(a)  by repealing subsection (2) and substituting the following:

13( 2) A taxpayer or collector may institute an appeal to the Minister by sending to the Minister and 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.

(b)  by adding after subsection (2) the following:

13( 2.1) The notice of appeal shall set out the grounds of the appeal and the facts relative to the appeal and be accompanied by any supporting documentation or other pertinent information.

13( 2.2) Within 30 days after receipt of the notice of appeal, the Commissioner shall submit a written response to the Minister and provide a copy of the response to the appellant.

(c)  by repealing subsection (3);

(d)  by adding before subsection (4) the following:

13( 3.1) Subject to the regulations made under subsection (5), the Minister may conduct the appeal on the basis of the notice of appeal, the supporting documentation and other pertinent information referred to in subsection (2.1) and the Commissioner’s written submission, or the Minister may hold an oral hearing if the Minister considers that the holding of an oral hearing is necessary in order to act in a procedurally fair manner.

13( 3.2) Within 30 days after the receipt of the Commissioner’s written submission, the Minister shall fix the date for considering the appeal and give notice to the Commissioner and the appellant of the method by which the appeal will be conducted.

13( 3.3) In the case of an oral hearing, the Minister shall specify the date, time and location of the hearing in the notice referred to in subsection (3.2).

(e)  in subsection (5) of the French version by striking out “établir” and substituting “prendre”.

6 Subsection 29(1) of the Act is amended by adding after paragraph (c) the following:

(c.1)  for the purposes of ensuring compliance with this Act and the regulations under this Act or a revenue Act and the regulations under that Act;

(c.2)  for the purpose of inspecting or examining tobacco and tobacco inventories to ensure compliance with the Tobacco Tax Act and the regulations made under that Act;

CONSEQUENTIAL AMENDMENTS AND TRANSITIONAL PROVISION

Regulation under the Revenue Administration Act

7 Section 19 of New Brunswick Regulation 84-247 under the Revenue Administration Act is amended

(a)  by adding before subsection (1) the following:

19( 0.1) Subject to subsection (0.2), this section applies to appeals referred to in section 13 of the Act.

19( 0.2) Subsections (1), (3), (4) and (5) apply only to appeals conducted by way of an oral hearing.

(b)  by repealing subsection (1) and substituting the following:

19( 1) The appellant and the Commissioner may at the hearing of the appeal supplement the oral arguments presented by filing written submissions with the Minister.

(c)  in subsection (5) by striking out “proceeding” and substituting “appeal”;

(d)  in subsection (6) by striking out “proceeding” and substituting “appeal”;

(e)  by repealing subsection (7);

(f)  by repealing subsection (8);

(g)  in subsection (9) by striking out “proceeding” and substituting “appeal”.

Regulation under the Harmonized Sales Tax Act

8( 1) Subsection 23(1) of New Brunswick Regulation 97-28 under the Harmonized Sales Tax Act is amended by striking out “paragraphs 29(1)(a) and (c)” and substituting “paragraphs 29(1)(a), (c), (c.1) and (c.2)”.

8( 2) Subsection 23.8(1) of the Regulation is amended by striking out “paragraphs 29(1)(a) and (c)” and substituting “paragraphs 29(1)(a), (c), (c.1) and (c.2)”.

Transitional provision

9 An appeal that, before the commencement of this Act has been instituted under section 13 of the Revenue Administration Act, shall be dealt with and completed as though that section and section 19 of New Brunswick Regulation 84-247 under the Revenue Administration Act had not been amended by this Act.