Acts and Regulations

2014-140 - Revenue Administration Act

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NEW BRUNSWICK
REGULATION 2014-140
under the
Revenue Administration Act
(O.C. 2014-363)
Filed August 18, 2014
1Section 7 of New Brunswick Regulation 84-247 under the Revenue Administration Act is amended
(a) in subsection (7) by striking out the portion preceding paragraph (a) and substituting the following:
7(7)If a collector required to keep records under subsection (1), (2), (2.1) or (2.2) or a person required to keep records under subsection 10(1) of the Act or under a revenue Act is an individual, the collector or person shall keep and maintain them
(b) in subsection (8) by striking out the portion preceding paragraph (a) and substituting the following:
7(8)Subject to subsection (9), if a collector required to keep records under subsection (1), (2), (2.1) or (2.2) or a person required to keep records under subsection 10(1) of the Act or under a revenue Act is a corporation or partnership, the collector or person shall keep and maintain them
(c) in subsection (9) by striking out the portion preceding paragraph (a) and substituting the following:
7(9)If a collector required to keep records under subsection (1), (2), (2.1) or (2.2) or a person required to keep records under subsection 10(1) of the Act or under a revenue Act is a corporation or partnership that has dissolved, the collector or person shall keep and maintain them
(d) by adding after subsection (9) the following:
7(10)Subsections (7) to (9) do not apply to an interjurisdictional carrier as defined in section 1 of the Gasoline and Motive Fuel Tax Act.
2This Regulation comes into force on October 1, 2014.