Acts and Regulations

2010-48 - Metallic Minerals Tax Act

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NEW BRUNSWICK
REGULATION 2010-48
under the
Metallic Minerals Tax Act
(O.C. 2010-153)
Filed March 26, 2010
1New Brunswick Regulation 88-97 under the Metallic Minerals Tax Act is amended by adding after section 5 the following:
6(1)At a hearing before the Minister, the appellant and the Commissioner may file written submissions with the Minister rather than present oral argument before the Minister.
6(2)The Minister shall be free to look into all matters and is not bound in any way by the proceedings which were taken by the Commissioner.
6(3)Subject to the consent of the appellant and the Commissioner, any number of appeals may be consolidated by order of the Minister.
6(4)The Minister may, on appeal, request any person to appear before him or her who, in the Minister’s opinion, is capable of effectively assisting in deciding the issue or issues.
6(5)The ordinary rules of evidence shall apply in any appeal before the Minister.
6(6)Despite subsection (5), the Minister shall have the authority to admit any evidence or hear any witness that the Minister considers important to the dispute even though the admission of such evidence may not comply with the ordinary rules of evidence.
6(7)No appeal before the Minister shall be invalidated or affected by any technical objection or by any objection based on defects in form.
6(8)The Minister
(a) may call on the appellant and the Commissioner to file written submissions rather than hear oral argument based on the evidence presented, and
(b) may, if the appellant or the Commissioner fails to file any written submission with the Minister within the time limit set by the Minister, proceed to dispose of the appeal without reference to the submission.
6(9)The Minister may enlarge or abridge the time for doing anything with respect to an appeal.
6(10)There shall be no fees payable and no costs awarded in any appeal before the Minister.
2This Regulation comes into force on April 1, 2010.