4(1)The Minister may grant a licence to search.

4(2)The grant of a licence to search under this section shall be preceded by a call for tenders referred to in section 22 and conducted in accordance with the regulations.

4(3)The Minister may refuse to grant a licence to search if any person would hold, if granted, less than a 1% undivided interest in the licence to search.

6(1)A holder of a licence to search shall be required to perform exploratory work on the area for which the licence to search was granted.

6(2)The exploratory work a holder of a licence to search shall perform for the term of the licence to search shall be at least equivalent to the tendered value of the work referred to in the successful tender.

10(1)The holder of a licence to search may, upon payment of the fee prescribed by regulation, apply to the Minister at any time before the end of the term of the licence to search, to have the licence to search or any portion of the licence area converted to a lease.

10(2)An application made under this section shall be made on a form provided by the Minister.

10(3)A licence to search or any portion of the licence area may be converted to a lease under this section if the holder of the licence to search has complied with this Act and the regulations and with the terms and conditions of the licence to search.

11(1)If the exploratory work referred to in section 6 has been completed and the holder of the licence to search has complied with the terms and conditions of the licence and with the provisions of this Act and the regulations, the holder of the licence to search may surrender all or any portion of the licence area at any time by filing with the Registrar a written notice of the surrender on or before the expiry date of the licence.

11(2)Upon the expiration of the term of the licence to search or upon surrender of all or any portion of a licence area, the rights granted under the licence or that part of the licence area shall be surrendered to the Crown.

13(1)The Minister may grant a lease.

13(2)The grant of a lease shall be preceded by a call for tenders referred to section 22 and conducted in accordance with the regulations.

13(3)The Minister may refuse to grant a lease if any person would hold, if granted, less than a 1% undivided interest in the lease.

17(1)Upon application and payment of the fee prescribed by regulation by the holder of a lease no later than 6 months before the expiration of the term of the lease, the Minister may, if satisfied that this Act and the terms and conditions of the lease have been complied with, renew the lease in respect of all or any portion of the lease area.

17(2)A lease may be renewed under this section only in respect of that portion of the lease area

18(1)A lease renewed under section 17 shall only be renewed for the period that the lease area is, in the opinion of the Minister, producing or capable of producing in paying quantity, up to a maximum period of 10 years.

18(2)A lease renewed under section 17 shall be subject to such terms and conditions as the Minister may prescribe and the condition that if, at any time during the renewal period, drilling to delineate the extent of the pool or the field is not under way or not being carried out to the satisfaction of the Minister, the lease may be cancelled.

18(3)A lease may be renewed more than once.

19(1)If the holder of the lease has complied with the terms and conditions of the lease and has complied with the provisions of this Act and the regulations, the holder of the lease may surrender all or any portion of the lease area at any time by filing with the Registrar a written notice of the surrender on or before the expiry date of the lease.

19(2)Upon the expiration of the term of the lease or upon surrender of all or any portion of a lease area, the rights granted under the lease or that part of the lease area shall be surrendered to the Crown.

20(1)A holder of a lease may apply to the Minister to divide the lease area into parts in accordance with this Act and the regulations.

20(2)An application made under this section shall be made on a form provided by the Minister.

20(3)Notwithstanding subsection 13(2), the Minister may divide the lease area into parts, if the requirements of a transfer of part of a lease area referred to in sections 75 to 77 are met, by

21(1)The Minister may issue a call for postings inviting persons to indicate in writing the particular areas of land they would prefer to see made available for a call for tenders under this Part.

21(2)The Minister is not required to make a call for tenders as a result of a request received under this section

22(1)The grant of a petroleum right shall be preceded by a call for tenders conducted in accordance with the regulations.

22(2)A tender submitted in accordance with a call for tenders shall

22(3)The successful tender shall be selected on the basis of the criteria specified in the call for tenders and the criteria, if any, specified in the regulations.

23(1)No person shall perform geophysical exploration

23(2)No person shall operate geophysical equipment except

24(1)The Minister may, upon application and payment of the fee prescribed by regulation, grant a geophysical licence.

24(2)An application made under this section shall be made on a form provided by the Minister.

25(1)A geophysical licence confers the non-exclusive right to conduct, subject to this Act and the regulations, geophysical exploration in the area described in the geophysical licence.

25(2)Subject to this Act and the regulations and notwithstanding the grant of a petroleum right, a holder of a geophysical licence may carry out, in the area described in the geophysical licence,

25(3)A person who performs exploration activities as described in subsection (2) shall not interfere with the operations of any holder of a mining or mineral claim or mining lease under the Mining Act, any holder of a mining licence or mining lease continued under the Mining Act, any holder of a mining right granted under the Ownership of Minerals Act or section 25 of the Mining Act or any predecessor of that section, any licensee or lessee under the Bituminous Shale Act, any holder of an underground storage exploration licence or storage lease under the Underground Storage Act or any holder of a petroleum right, geophysical licence or well licence granted under this Act for the location upon which the activities are conducted.

26(1)A geophysical licence is subject to the terms and conditions established by or in accordance with the regulations, and such additional terms and conditions as the Minister may impose.

26(2)A geophysical licence shall be granted for a term of one year.

30(1)The Minister may, in accordance with the regulations and upon application and payment of the fee prescribed by regulation, grant a well licence.

30(2)An application made under this section shall

34(1)If a holder of a well licence or a petroleum right discovers a pool or a field, the Minister may designate the well as a discovery well.

34(2)Upon application to the Minister on a form provided by the Minister, the Minister may allow production from a well designated a discovery well and designate an interim production rate for that well until such time, if any, a development plan is approved by the Minister.

36(1)A holder of a petroleum right or a well licence seeking to develop a pool or a field from 2 or more wells shall submit to the Minister an application for the approval of a development plan, accompanied by the fee prescribed by regulation and the development plan.

36(2)An application for a development plan and the development plan shall be in the form required by the Minister and shall contain the information prescribed by regulation.

42(1)A holder of a well licence shall not abandon a well without the written approval of the Minister.

42(2)If the Minister approves an application to abandon a well, the person shall abandon the well in accordance with the regulations and any term or condition specified by the Minister.

42(3)If a well is not abandoned in accordance with the requirements referred to in subsection (2), the Minister may use or expend all or any part of the well abandonment deposit furnished by the holder of the well licence to defray the cost of abandonment of the well, including, but not limited to, the rehabilitation of the well site to the satisfaction of the Minister.

45(1)The Lieutenant-Governor in Council shall determine the remuneration and benefits to be paid to the Petroleum Commissioner.

45(2)The Petroleum Commissioner may be paid reasonable expenses as are incurred by the Petroleum Commissioner in the exercise of his or her powers.

46(1)Any question or dispute arising out of the application of this Act and the regulations shall be determined by the Petroleum Commissioner who shall have full and exclusive jurisdiction to hear, determine and deal with any question or dispute submitted to him or her.

46(2)Notwithstanding subsection (1), the Petroleum Commissioner does not have the jurisdiction to hear or determine a question or dispute relating to

46(3)The Petroleum Commissioner shall exercise such other powers as may be conferred on the Petroleum Commissioner by the Lieutenant-Governor in Council.

47(1)Where a person disputes or questions any order, decision or determination arising out of the application of this Act and the regulations, the person shall serve upon the Petroleum Commissioner a written notice of dispute not more than 30 days after the person had notice of the order, decision or determination giving rise to the dispute.

47(2)A notice of dispute referred to in subsection (1) shall contain a statement of the matter under dispute and the name and address of the person disputing or questioning the order, decision or determination.

47(3)Upon receipt of a notice of dispute referred to in subsection (1), the Petroleum Commission shall immediately notify the Minister, the Registrar and any person the Petroleum Commissioner considers to have a substantial interest in the dispute.

47(4)The person disputing or questioning the order, decision or determination and the persons having a substantial interest in the dispute to whom notification is given under subsection (3) shall immediately provide the Petroleum Commission with every document of any kind pertaining to the matter being disputed.

49(1)In hearing and determining any question or dispute, the Petroleum Commissioner may view the well site, or the area to which the petroleum right, geophysical licence or well licence applies, that is the subject of the dispute for the purpose of ascertaining whether the holder of the petroleum right, geophysical licence or well licence has complied with this Act if a view may facilitate the understanding of the evidence.

49(2)Prior to the Petroleum Commissioner viewing a well site, or the area to which a petroleum right, geophysical licence or well licence applies, under subsection (1), the parties to the dispute

50(1)In hearing and determining any question or dispute, the Petroleum Commissioner may order a qualified person appointed by the Petroleum Commissioner to inspect a well site or the area to which any petroleum right, geophysical licence or well licence applies, with or without notice, for the purpose of ascertaining whether the holder of the petroleum right, geophysical licence or well licence has complied with this Act and the regulations and to prepare a report of the inspection.

50(2)A report of an inspection referred to in subsection (1) shall be made in writing by the person making the inspection and shall be filed in the office of the Registrar.

50(3)The holder of any petroleum right, geophysical licence, well licence or any other interested person is entitled, upon payment of the fee prescribed by regulation, to receive from the Registrar a certified copy of a report of inspection filed under this section.

51(1)The Petroleum Commissioner shall fix the time and place for the hearing of the dispute.

51(2)The Petroleum Commissioner shall serve upon the person disputing or questioning the order, decision or determination and upon the persons to whom notification is given under subsection 47(3) written notice of the date, time and place for the hearing of the dispute.

51(3)Before setting the date for the hearing, the Petroleum Commissioner shall direct the person disputing or questioning the order, decision or determination to submit a statement of the facts and of the remedy or decision sought and the person shall, within 10 days after receiving the direction, submit the statement to the Petroleum Commissioner.

51(4)The Petroleum Commissioner may, upon request, adjourn or postpone a hearing for the period of time the Petroleum Commissioner considers appropriate.

51(5)An adjournment or postponement referred to in subsection (4) may be made by telephone.

51(6)The Petroleum Commissioner may extend the time fixed for doing anything in relation to hearing any dispute or question before the Petroleum Commissioner, whether or not the time fixed has expired, and the Petroleum Commissioner may abridge the time fixed for doing anything in relation to an application before him or her.

51(7)The hearing of the dispute shall be open to the public unless the Petroleum Commissioner directs otherwise.

51(8)At the hearing of the dispute, the parties to the dispute have the right to attend and to make representations and to adduce evidence respecting the dispute either by themselves or through counsel.

51(9)The Minister shall be entitled to be heard by counsel or otherwise in a proceeding before the Petroleum Commissioner.

54(1)In hearing or determining any question or dispute, the Petroleum Commissioner may make any order that he or she considers necessary.

54(2)The Petroleum Commissioner may give any direction that he or she considers necessary to enforce compliance with any order made under subsection (1).

54(3)If the Petroleum Commissioner has determined that there has been actual damage to or interference with the use and enjoyment of property and he or she has determined the compensation to be paid, the Petroleum Commissioner may order the holder of any petroleum right, well licence or geophysical licence to pay the amount so determined to the person aggrieved.

54(4)In determining any question or dispute, the Petroleum Commissioner may order the alteration, cancellation or reinstatement of any petroleum right, geophysical licence or well licence.

57(1)If a decision or order affects an interest in a petroleum right, well licence or geophysical licence, the Petroleum Commissioner shall forward a copy of the decision or order to the Registrar who shall amend the records of the petroleum register.

57(2) The Registrar shall give notice in writing to the parties to the hearing before the Petroleum Commissioner of any amendment of the records of the petroleum register as soon as possible after amending the records.

59(1)The Petroleum Commissioner may assess the parties to a hearing for all of the expenses of the hearing, including the expenses of witnesses and a court reporter.

59(2)An assessment is due and payable to the Petroleum Commissioner within 30 days after it is made.

59(3)An assessment made under subsection (1) constitutes a debt due to the Crown by the person against whom it is made and may be recovered by the Petroleum Commissioner as a debt in any court of competent jurisdiction.

59(4)In any claim or action under this section, a certificate purporting to be signed by the Petroleum Commissioner setting out the amount of an assessment is, without proof of the appointment, authority or signature of the Petroleum Commissioner, admissible in evidence and is, in the absence of evidence to the contrary, proof of the amount of the assessment set out in the certificate.

61(1)A person aggrieved by an order, decision or determination of the Petroleum Commissioner may make an application for judicial review of the order, decision or determination to The Court of Queen’s Bench of New Brunswick within 15 days after being notified of the making of the order, decision or determination.

61(2)An application for judicial review does not stay the operation of the order, decision or determination of the Petroleum Commissioner, unless a judge of The Court of Queen’s Bench of New Brunswick orders otherwise, but the Petroleum Commissioner may suspend the operation of the order, decision or determination until the Court has rendered its decision.

63(1)No person shall enter upon and explore for petroleum on private lands or do any other related activity on private lands without the agreement of the owner, tenant or occupant of the lands or, where an agreement has not been reached, except in accordance with a special order.

63(2)Upon the request of the owner, tenant or occupant of the lands, the agreement referred to in subsection (1) shall be in writing.

64(1)A holder of a petroleum right, well licence or geophysical licence who is unable to obtain the agreement referred to in section 63 of the owner, tenant or occupant of private lands for the right to enter and explore the lands, or any part of those lands, covered by his or her petroleum right, well licence or geophysical licence, may apply in writing to the Petroleum Commissioner for a special order to enter such land.

64(2)No application shall be made under subsection (1) unless the applicant has served upon the owner, tenant or occupant of the lands and the Minister, 5 days before the making of the application, written notice of the intention to make the application.

64(3)Upon receipt by the Petroleum Commissioner of the application and of evidence that notice of intention has been served as required by subsection (2), the Petroleum Commissioner

64(4)The Petroleum Commissioner may, following the hearing, deny or grant the special order upon such terms and conditions as the Petroleum Commissioner considers appropriate.

64(5)The Petroleum Commissioner shall cause a notice of the special order

64(6)If the applicant and owner, tenant or occupant of the lands have not agreed to the amount of compensation at the time of the issuance of the special order, the determination of the compensation may be referred to the Petroleum Commissioner.

64(7)Notwithstanding subsection (6), a special order is effective upon the date of issue, and the Petroleum Commissioner may require the holder of the petroleum right, well licence or geophysical licence to give security in the form prescribed by regulation and in an amount determined by the Petroleum Commissioner to ensure payment of the compensation agreed to or to be determined pursuant to subsection (6) before granting the special order.

64(8)If there are several owners, tenants or occupants of the land to be entered and explored and there are, in the opinion of the Petroleum Commissioner, special difficulties in effecting service of any notice under this section, the Petroleum Commissioner may order substituted service in such manner as he or she determines.

65(1)A special order terminates on the date specified by the Petroleum Commissioner or 6 months following the issue of the special order, whichever comes first.

65(2)Upon application by the person to whom the special order relates, if in the opinion of the Petroleum Commissioner a special order should not terminate in accordance with subsection (1), the Petroleum Commissioner may make an order continuing the special order.

66(1)Upon application by holders of 2 or more petroleum rights, the Minister may approve a unitization agreement.

66(2)A unitization agreement may be entered into for any of the following purposes:

66(3)A unitization agreement shall be made in a form acceptable to the Minister and, if approved, filed with the Registrar.

66(4)If the operation of the unitization agreement would, in the Minister’s opinion, be in accordance with good production practice, the Minister shall approve the agreement.

66(5)If a unitization agreement provides that a unit operator shall be the agent of the parties to the agreement with respect to their powers and responsibilities under this Act, the performance or non-performance of the unit operator of those powers or responsibilities shall be deemed to be the performance or non-performance by the parties otherwise having those powers and responsibilities under this Act.

67(1)If a unitization agreement is, in the Minister’s opinion, necessary in order for the development or production of the same pool or the same field to be in accordance with good production practice, the Minister may order the holders of 2 or more petroleum rights to agree on the terms and conditions for the unitization of their operations.

67(2)If the holders of the petroleum rights referred to in subsection (1) fail to unitize their operations in accordance with the order referred to in that subsection within one year after the date of the making of the order, the Minister may issue a unitization order, upon the terms imposed by the Minister, requiring the holders of the petroleum rights to conduct their operations in accordance with the order.

67(3)If a holder of a petroleum right does not comply with a unitization order issued under subsection (2), the Minister may cancel the petroleum right and all rights granted under that petroleum right shall be surrendered to the Crown.

68(1)If, in the opinion of the Minister, part of the pool or the field referred to in a unitization agreement or a unitization order under sections 66 and 67 is capable of being produced from an area not under a petroleum right, the Minister may grant a petroleum right for that area.

68(2)The granting of a petroleum right referred to in subsection (1) shall be preceded by a call for tenders in accordance with the regulations.

68(3)If the rights referred to under subsection (2) are not disposed of by a call for tenders, the Minister may, on behalf of the Crown, enter into a unitization agreement in respect of the pool or the field as if the Crown was a holder of a petroleum right.

69(1)If there are 2 or more holders of any petroleum right or 2 or more holders of undivided interests in the petroleum right, the holders shall appoint one of their number or the holder of a well licence to act as representative of that petroleum right for the purposes of this Act.

69(2)In the event that a representative is not appointed under subsection (1), the Minister may designate one of the holders referred to in that subsection as representative of the holders of the petroleum right and the undivided interests in the petroleum right.

69(3)All holders of the petroleum right and undivided interests in the petroleum right shall be bound by the acts or omissions of the representative appointed or designated under this section.

70(1)Subject to subsection (2), a holder of a petroleum right, well licence or geophysical licence shall file, on a form provided by the Registrar, an address with the Registrar for the purpose of serving any document, material or other information on that person or giving or sending any document, material or other information to that person.

70(2)If there are 2 or more holders of a petroleum right or 2 or more holders of undivided interests in the petroleum right, the person providing an address under this section shall be the person appointed or designated under section 69.

70(3)A person providing the address under this section shall inform the Registrar of any changes to the information filed with the Registrar under subsection (1) within 5 days.

71(1)The Minister shall designate a Registrar from among persons employed in the Department of Natural Resources and Energy Development.

71(2)If the Registrar is absent, unable to act or when the office of the Registrar is vacant, the Minister may appoint an acting Registrar.

73(1)The Minister may establish a petroleum register and the Registrar shall maintain the register.

73(2)The petroleum register shall contain information and documents including, but not limited to, information and documents in relation to the following:

73(3)The petroleum register shall be open to inspection by any person, during normal business hours, on payment of the fee prescribed by regulation.

76(1)An application to register a transfer shall be made on a form provided by the Registrar and accompanied by the information required on the form.

76(2)The Registrar shall refuse to register a transfer if

77(1)A transfer has no effect unless it is registered in accordance with this Act and the regulations.

77(2)Upon the registration of a transfer, the transferee becomes the holder of the petroleum right or the undivided interest in the petroleum right, as the case may be, for the purpose of this Act.

77(3)A transfer that is registered constitutes actual notice of the transfer to all persons as of the time of registration of the transfer.

77(4)A transfer is registered by the endorsement of a memorandum of registration on the transfer specifying the registration number of the transfer and the time and date of registration.

77(5)A transfer that is registered has priority over any other transfer that is registered subsequently to the first-mentioned transfer.

78(1)Upon payment of the fee prescribed by regulation, a person may apply to the Registrar to register a security notice.

78(2)The application under subsection (1) shall include

80(1)A security notice that is registered against a petroleum right constitutes notice of the security interest to any person claiming an interest in the petroleum right, notwithstanding any defect in the security notice.

80(2)A security interest in respect of which a security notice is registered has priority

80(3)A security notice is registered by the endorsement of a memorandum of registration on the security notice specifying the registration number of the security notice and the time and date of registration.

83(1)The following notices in relation to a registered security notice may be submitted for registration to the Registrar:

83(2)The Registrar shall register a notice referred to in subsection (1) if

84(1)If, by an instrument made under section 426 of the Bank Act (Canada), a lease or interest in the lease is given as security to a bank by the holder of the lease or person having an interest in the lease, the bank may, upon payment of the fee prescribed by regulation, file with the Registrar

84(2)Where the obligations secured by an instrument filed under subsection (1) are satisfied in whole or in part, the bank shall submit a discharge or partial discharge of the instrument, as the case may be, to the Registrar.

85(1)A person may, in accordance with this section, serve on a person who registered a security notice a demand for information in respect of the security notice if that person

85(2)A demand referred to in subsection (1) shall inform, in writing, the person who registered the security notice

85(3)A demand for information under this section is sufficiently served on the person if sent by ordinary or registered mail to the address of that person reported to the Minister under this Act.

85(4)If a secured party on whom a demand is served under this section fails without reasonable excuse to comply with the demand, the person who served the demand may apply to the Petroleum Commissioner for an order requiring the secured party to comply with the demand within the time and in the manner prescribed in the order.

88(1)Every person who obtains or takes petroleum under the authority of a petroleum right shall pay royalties to the Crown in accordance with the regulations.

88(2)Royalties owing under this Act are due and payable quarterly on the twelfth day of January, April, July and October in each year or, where that day is a holiday, on the first banking day next following that day.

88(3)Notwithstanding anything contained in this Act, the Lieutenant-Governor in Council may, whenever the Lieutenant-Governor in Council considers it necessary for the better management of petroleum, suspend the requirement for any person to pay royalties under this Act for a period not exceeding 10 years.

89(1)Every person who obtains or takes petroleum under the authority of a petroleum right shall make returns to the Provincial Tax Commissioner, with copies to the Minister, in such manner and form and at such time or times, as may be required by the regulations.

89(2)Every person who obtains or takes petroleum referred to in subsection (1) shall keep records in such form, containing such information, in such place and for such length of time as may be required in accordance with the regulations.

90(1)Every person who obtains or takes petroleum under the authority of a petroleum right is liable for royalties until they have been paid.

90(2)The Provincial Tax Commissioner may from time to time and at such intervals as the Provincial Tax Commissioner may consider reasonable, assess and reassess any royalties payable by a person referred to in subsection (1), and may vacate or vary any assessment or reassessment, and the royalties so determined shall, for the purposes of sections 93 and 103, become due and payable by the person.

90(3)Where a person referred to in subsection (1) fails to

90(4)The Provincial Tax Commissioner, an auditor, or a person whom the Provincial Tax Commissioner may designate for the purpose, may make or cause to be made an audit of the books of account, records, documents and papers of a person referred to in subsection (1).

90(5)In the discretion of the Provincial Tax Commissioner, an auditor or a person designated under subsection (4), and for the purposes of subsection (4), any or all books of account, records, documents and papers of a person referred to in subsection (1) may be audited for such period or periods of time, in an audit period, as the Provincial Tax Commissioner, an auditor or a person designated by the Provincial Tax Commissioner 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.

90(6)A person referred to in subsection (1) shall make his or her books of account, records, documents and papers available to the Provincial Tax Commissioner, an auditor or a person designated under subsection (4) for the purposes of allowing an audit to be made under subsection (4).

90(7)In the discretion of the Provincial Tax Commissioner, royalties may be determined under subsection (2) and an amount of royalties may be estimated under subsection (3) by an audit under subsection (4).

90(8)The Provincial Tax Commissioner shall serve personally or send by ordinary or registered mail to a person referred to in subsection (1) at the person’s last known address a notice of assessment in the form provided by the Minister of Finance and Treasury Board setting out the amount determined under subsection (2) or estimated under subsection (3).

90(9)Liability for the royalty payable, and any interest and penalties payable assessed, if any, shall not be affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

90(10)Any assessment made shall, subject to being varied or vacated on reconsideration or appeal, and subject to a reassessment, be valid and binding notwithstanding any error, defect or omission therein or any proceeding under this Part relating thereto.

91(1)The Provincial Tax Commissioner, an auditor or a person whom the Provincial Tax Commissioner may designate for the purpose, may at reasonable times enter upon any premises or place where records are kept for the purpose of ascertaining the royalties payable by any person, and such person may, upon entering such premises,

91(2)The Provincial Tax Commissioner, an auditor or a person designated by the Provincial Tax Commissioner under subsection (1) may seize any books of account, records, documents or other papers which the person discovers during an audit or examination under this section, and which the person believes on reasonable grounds may provide evidence of the commission of an offence under this Part.

92(1)A person acting under section 91 may, before or after attempting to enter any premises or place under that section, apply for an entry warrant in accordance with the Entry Warrants Act.

92(2)A person acting under section 91 may, for the purposes of his or her protection, be accompanied by a police officer, as defined in the Police Act, or a member of the Royal Canadian Mounted Police.

93(1)Where a person referred to in subsection 90(1) considers that he or she is not liable for royalties or disputes liability for the royalties assessed against the person, the person may personally or by his or her solicitor, within 30 days after paying the royalties or the date of the service or mailing of a notice of assessment referred to in section 90, whichever is sooner, serve on the Provincial Tax Commissioner a notice of objection in duplicate in the form provided by the Minister of Finance and Treasury Board setting out the reasons for the objection and all relevant facts.

93(2)A notice of objection under this section is sufficiently served if delivered to the office of the Provincial Tax Commissioner or sent by ordinary or registered mail addressed to the Provincial Tax Commissioner.

93(3)Upon receipt of a notice of objection, the Provincial Tax Commissioner shall within 60 days reconsider the assessment and vacate, confirm or vary the assessment or reassess and shall thereupon notify the person, by personal service or by ordinary or registered mail, of the action taken by the Provincial Tax Commissioner.

94(1)If the person is dissatisfied with the decision of the Provincial Tax Commissioner under section 93, the person may within 30 days after being notified of such decision, appeal from the decision to the Minister of Finance and Treasury Board.

94(2)An appeal to the Minister of Finance and Treasury Board shall be instituted by sending to the Minister of Finance and Treasury Board and Provincial Tax 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 of Finance and Treasury Board setting out the grounds of the appeal and stating briefly the facts relative to the appeal.

94(3)The Minister of Finance and Treasury Board shall within 30 days after the receipt of a notice of appeal fix a date to consider the appeal and shall give a notice of such hearing to the appellant and the Provincial Tax Commissioner.

94(4)Upon any such appeal the Minister of Finance and Treasury Board may affirm, vary or reverse the decision of the Provincial Tax Commissioner and shall give the appellant written notice of his or her decision by personal service or by ordinary or registered mail.

94(5)The Lieutenant-Governor in Council may make regulations to govern the practice and procedure on appeals to the Minister of Finance and Treasury Board.

95(1)If the appellant is dissatisfied with the decision of the Minister of Finance and Treasury Board under section 94, the appellant may, within 30 days after the date of service or mailing of the notice of the decision of the Minister of Finance and Treasury Board, appeal from such decision to a judge of The Court of Queen’s Bench of New Brunswick.

95(2)The appeal shall be commenced by serving upon the Minister of Finance and Treasury Board a notice of appeal in writing setting out the grounds of appeal and briefly stating the facts relative to the appeal.

96(1)For the purposes of, or in connection with, any proceedings, hearing or appeal before a judge of The Court of Queen’s Bench of New Brunswick, the judge shall have full power and authority to direct and enforce

96(2)The jurisdiction referred to in subsection (1) may be exercised by the Court or any judge of the Court on the application of the Provincial Tax Commissioner, or on the application of any party to any appeal or other hearing or proceedings pending.

96(3)An application under subsection (2) shall be made in accordance with the rules and practice of The Court of Queen’s Bench of New Brunswick in respect of discovery of documents, examination for discovery and the taking of evidence and depositions of witnesses before trial or hearing.

96(4)All applications made under this section shall be deemed to be matters in The Court of Queen’s Bench of New Brunswick, and, when the practice of the Court so requires, all such applications, orders, or other proceedings thereon shall be filed in the Court.

96(5)All applications, orders and commissions referred to in this section, together with all evidence, exhibits, documents and other proceedings shall, at the request of the Provincial Tax Commissioner or of any party to the appeal, proceeding or hearing with respect to or in connection with which such application or order was made or such order or commission was issued, be transmitted by the clerk of The Court of Queen’s Bench of New Brunswick to the judge before whom such appeal, proceeding or hearing is pending.

96(6)All applications, orders and commissions referred to in this section, and all evidence, exhibits, documents and other proceedings returned therewith shall, when so transferred to the judge, be available to be used by or before the judge in the same manner and to the same extent as in any other proceeding before the Court.

96(7)The rules and practice of The Court of Queen’s Bench of New Brunswick with respect to the admissibility and effect of any evidence, exhibits, documents and other proceedings so had or obtained shall be applicable to any hearing before a judge of The Court of Queen’s Bench of New Brunswick.

99(1)The judge shall hear the appeal and the evidence adduced before him or her by the appellant and the Crown in a summary manner, and shall decide the matter of the appeal.

99(2)The costs of the appeal are in the discretion of the judge and the judge may make an order respecting them in favour of or against the Crown, and may fix the amount thereof.

103(1)The amount of any royalties that are due and payable under this Part shall constitute a debt due to the Crown and may be recovered by action in the name of the Crown in any court of competent jurisdiction.

103(2)The court may in an action under subsection (1) make an order as to the costs of the action in favour of or against the Crown.

104(1)Notwithstanding section 103, when default has been made in payment of any royalties that have been assessed under this Part, the Provincial Tax Commissioner may so certify and may issue a certificate stating the amount due and payable including interest, if any, and penalty, if any, and the name of the person by whom the amount is due and payable.

104(2)A certificate referred to in subsection (1) may be issued

104(3)A certificate issued under subsection (1) may be filed in The Court of Queen’s Bench of New Brunswick, and shall be entered and recorded in the Court, and when so entered and recorded becomes a judgment of the Court and may be enforced as a judgment obtained in the Court by the Crown against the person named in the certificate for a debt of the amount specified in the certificate.

104(4)All reasonable costs and charges attendant upon the filing, entering and recording of the certificate shall be recovered in like manner as if those amounts had been included in the certificate.

105(1)Where a person referred to in subsection 90(1) is a corporation and the corporation fails to pay the amount of any royalties that are due and payable under this Part, the directors of the corporation at the time the corporation was required to pay the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest and penalties in relation to that amount.

105(2)A director is not liable under subsection (1) unless

105(3)A director is not liable for a failure under subsection (1) where the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances.

105(4)No action or proceedings to recover any amount payable by a director under subsection (1) shall be commenced more than 2 years after the director last ceased to be a director of the corporation.

105(5)Where execution referred to in subsection (2) is returned unsatisfied in whole or in part, the amount recoverable from a director is the amount remaining unsatisfied.

105(6)A director who pays an amount in respect of a corporation’s liability referred to in subsection (1) is entitled to any preference that the Crown would have been entitled to had such amount not been paid and, where a judgment has been obtained or a certificate that relates to such amount has been filed, the director is entitled to an assignment of the judgment or the certificate, as the case may be, to the extent of the director’s payment, which assignment the Minister of Finance and Treasury Board is hereby empowered to make.

105(7)A director who has satisfied a claim under this section is entitled to contribution from the other directors who were liable for the claim.

105(8)Sections 103, 104 and 107 apply with the necessary modifications to a director who becomes liable under subsection (1) and to the property of the director as if the director were the person referred to in subsection 90(1).

106(1)Before any action or proceedings to recover an amount payable by a director under subsection 105(1) are commenced against a director, the Provincial Tax Commissioner shall notify the director in writing that the Provincial Tax Commissioner, in the name of the Crown, intends to commence an action or proceedings against the director to recover that amount.

106(2)A director may, by sending a dispute notice to the Minister of Finance and Treasury Board within 10 days after receiving a notice under subsection (1), object, on one or both of the following grounds, to any action or proceedings being commenced against the director:

106(3)The Minister of Finance and Treasury Board shall review the grounds stated in the dispute notice sent to the Minister of Finance and Treasury Board under subsection (2) and shall notify the person who sent the dispute notice as to the Minister of Finance and Treasury Board’s decision.

106(4)The Minister of Finance and Treasury Board shall decide whether to commence an action or proceeding against a director who sends a dispute notice under subsection (2) on the basis of written information provided in the dispute notice, which shall include the grounds of objection, all facts and documentation in support of the objection and such other information as the Minister of Finance and Treasury Board may require.

106(5)A notice under subsection (1) or subsection (2) may be served personally or may be sent by ordinary or registered mail to the director at the director’s last known address

106(6)A dispute notice under subsection (2) may be delivered to the office of the Minister of Finance and Treasury Board or may be mailed to the Minister of Finance and Treasury Board by ordinary or registered mail.

107(1)From and after the date on which an amount due to the Crown under this Part is to be paid by a person referred to in subsection 90(1), the amount bears interest at the rate prescribed by regulation.

107(2)Notwithstanding subsection (1), where an audit is made under this Part and circumstances in accordance with the regulations exist, an amount due to the Crown under this Act by a person referred to in subsection 90(1) bears interest at the rate prescribed by regulation for the period of time prescribed by regulation.

107(3)If the amount and interest referred to in subsection (2) are not paid on or before the time prescribed by regulation, the sum of the amount and the interest bears interest at the rate under subsection (1) after that time.

107(4)Subsection (1), (2) or (3) applies notwithstanding that a certificate has been issued under section 104 and entered and recorded as a judgment of The Court of Queen’s Bench of New Brunswick.

108(1)The Minister of Finance and Treasury Board may refund any overpayment made on account of royalties if application is made by the person who made the overpayment within 5 years from the day on which the overpayment was made.

108(2)No action shall be brought to recover the amount of any such overpayment or any part thereof after the expiration of 5 years from the day on which the overpayment was made.

108(3)The application for a refund under subsection (1) shall

108(4)Where an application for the refund of any overpayment made on account of royalties is made in accordance with this section, the Minister of Finance and Treasury Board may, if authorized in writing by the person making the application, pay the amount of the overpayment, or any part of it, to the appropriate official of another jurisdiction.

109(1)In any prosecution or other proceeding under this Part, a certificate signed by the Minister of Finance and Treasury Board, the Deputy Minister of Finance and Treasury Board or the Provincial Tax Commissioner or purporting to be signed by the Minister of Finance and Treasury Board, the Deputy Minister of Finance and Treasury Board or the Provincial Tax Commissioner stating that

109(2)Any report, certificate or other document signed by the Minister of Finance and Treasury Board, the Deputy Minister of Finance and Treasury Board or by the Provincial Tax Commissioner or purporting to be signed by the Minister of Finance and Treasury Board, the Deputy Minister of Finance and Treasury Board or by the Provincial Tax Commissioner may be adduced in evidence in any court without proof of the appointment, signature or authority of the Minister of Finance and Treasury Board, the Deputy Minister of Finance and Treasury Board or of the Provincial Tax Commissioner and, when so adduced, is, in the absence of evidence to the contrary, proof of the facts stated therein.

112(1)A person who is required to pay royalties and who fails to pay the royalties due after a demand by the Provincial Tax Commissioner under section 90 commits an offence.

112(2)In addition to any fine that may be imposed, the judge shall, on conviction, impose a fine of not less than the amount of the royalty due and not more than double the royalty due.

112(3)The Provincial Tax Commissioner shall determine the amount of the royalties due for purposes of section 90 and this section from such information as is available to him or her and such amount determined by the Provincial Tax Commissioner shall be proof in the absence of evidence to the contrary that such amount is the amount due and payable.

112(4)The Provincial Tax Commissioner, an auditor or a person whom the Provincial Tax Commissioner may designate for the purpose may make or cause to be made an audit of the books of account, records, documents and papers of a person who fails to pay the royalties due under the provisions of and in accordance with this Part or the regulations.

112(5)In the discretion of the Provincial Tax Commissioner, an auditor or a person designated under subsection (4), and for the purposes of subsection (4), any or all books of account, records, documents and papers of a person who fails to pay the royalties due referred to in subsection (4) may be audited for such period or periods of time, in an audit period, as the Provincial Tax Commissioner, an auditor or a person designated by the Provincial Tax Commissioner 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.

112(6)A person who fails to pay the royalties due under the provisions of and in accordance with this Part or the regulations shall make his or her books of account, records, documents and papers available to the Provincial Tax Commissioner, an auditor or a person designated by the Provincial Tax Commissioner under subsection (4) for the purposes of allowing an audit to be made under subsection (4).

112(7)In the discretion of the Provincial Tax Commissioner, an amount of royalties may be determined under subsection (3) by an audit under subsection (4).

112(8)Notwithstanding subsection (1), where the Provincial Tax Commissioner proceeds in accordance with section 90 and obtains recovery under this Part of the amount of royalties that should have been paid, such recovery shall be deemed to have been a payment of the royalties by the person referred to in subsection 90(1).

118(1)The amount of any rent or fee payable under this Act or the regulations, together with interest on the amount, that is due and unpaid by any person is a debt due to the Crown and may be recovered by action in the name of the Crown in any court of competent jurisdiction.

118(2)The court may in an action under subsection (1) make an order as to the costs of the action in favour of or against the Crown.

119(1) From and after the date on which the amount of any rent or fee under this Act or the regulations is to be paid by any person, the amount bears interest at the rate prescribed by regulation.

119(2)Subsection (1) applies notwithstanding that a certificate has been issued under section 120 and entered and recorded as a judgment of The Court of Queen’s Bench of New Brunswick.

120(1)If default has been made in payment of any rent or fee payable under this Act or the regulations, the Minister may so certify and may issue a certificate stating the amount due and payable including interest, if any, and the name of the person by whom the amount is payable.

120(2)A certificate may be issued upon the expiration of 30 days after the sending of a registered letter demanding payment.

120(3)A certificate may be filed in The Court of Queen’s Bench of New Brunswick and shall be entered and recorded in the Court and, when so entered and recorded, becomes a judgment of the Court and may be enforced by the Crown as a judgment obtained in the Court.

120(4)All reasonable costs and charges attendant upon the filing, entering and recording of the certificate shall be recovered in like manner as if those amounts had been included in the certificate.

122(1)If a holder of a petroleum right has failed to make any deposit or pay any rental under this Act or regulations, the Minister shall give written notice to the holder of the failure to comply and shall indicate in the notice the remedy required, the date by which the holder must remedy the failure to comply and the right of the Minister after that date to suspend the petroleum right if the failure to comply is not remedied.

122(2)If a holder of a petroleum right does not remedy the failure to comply within 30 days of the date of the Minister’s notice given to the holder under subsection (1), the Minister may suspend the rights granted by the petroleum right.

123(1)If a holder of a petroleum right violates any provision of this Act, other than those referred to in section 121 and 122, or violates any provision of a directive issued by the Minister or any provision of the regulations, the Minister may give written notice to the holder of the petroleum right specifying the violation.

123(2)Unless the holder to the petroleum right remedies or prepares to remedy the violation to the satisfaction of the Minister within 30 days from the date of the Minister’s notice referred to in subsection (1), the Minister may suspend the rights granted by the petroleum right.

126(1)The Minister may designate persons to exercise any authority, power, duty or function under this Act.

126(2)Without limiting subsection (1), the Minister may delegate, in writing, any authority, power, duty or function conferred or imposed on the Minister under this Act to another Minister of the Crown.

126(3)The Minister shall, in a written delegation under subsection (2),

126(4)A delegate or subdelegate to whom this section applies shall exercise the delegated authority in the manner established in the Minister’s written delegation and in accordance with any limitations, terms, conditions and requirements imposed in the written delegation.

126(5)A subdelegate to whom this section applies shall exercise the delegated authority in accordance with any limitations, terms, conditions and requirements imposed on the subdelegate by the delegate.

130(1)The Minister may appoint a person as an inspector for the purpose of ensuring the compliance with this Act and the regulations.

130(2)The Minister shall issue to every inspector an identification card and every inspector, in the execution of his or her duties under this section or under the regulations, shall produce his or her identification card on request.

130(3)For the purposes of determining whether this Act or the regulations are being complied with, an inspector may

130(4)If an inspector is of the opinion that a situation exists in relation to a well, battery or place referred to in paragraph (3)(a) that poses a threat to the safe operation of the well or battery or to the conservation of the resource, the inspector

130(5)No person shall obstruct or interfere with an inspector who is carrying out or attempting to carry out an inspection under this section, or withhold, destroy, conceal, alter or refuse to produce any information or thing reasonably required by an inspector for the purposes of inspecting a well, battery or place referred to in paragraph (3)(a).

130(6)No person shall knowingly make a false or misleading statement, either orally or in writing, to an inspector while the inspector is engaged in carrying out his or her duties under this section.

130(7)An inspector shall not enter a private dwelling unless the inspector has the consent of the occupier or has obtained an entry warrant under the Entry Warrants Act.

130(8)Before or after attempting to enter or to have access to any premises, an inspector may apply for an entry warrant under the Entry Warrants Act.

132(1)The Minister may, with respect to petroleum, publish from time to time a reference price, based on such factors as the Minister considers appropriate.

132(2)The Minister may publish reference prices on the website of the Department of Natural Resources and Energy Development or in any other format the Minister considers advisable.

134(1) No action lies for damages or otherwise against any of the following persons in relation to anything done or purported to be done in good faith, or in relation to anything omitted in good faith, under this Act by the person:

134(2)The persons referred to in subsection (1) are not competent or compellable witnesses in any civil proceedings in respect of the exercise or purported exercise of their functions under this Act or the regulations.

136(1)In this section, “interest” includes a share, whether publicly traded or not, in a corporation or partnership that holds an interest in a petroleum right.

136(2)The Petroleum Commissioner or any person who is appointed or employed under this Act or whose duties include the administration and enforcement of this Act or the regulations shall not directly or indirectly purchase or have an interest in a petroleum right granted under this Act.

136(3)Every person convicted of an offence under subsection (2) forfeits his or her office or employment.

138(1)In a situation where the subject matter is not prescribed by regulation, the Minister may issue to the holders of any petroleum right, geophysical licence or well licence a directive in relation to

138(2)A directive issued by the Minister shall be in conformity with good geophysical practice, good drilling practice and good production practice, as the case may be.

138(3)A directive may be

139(1)A directive may provide for an exemption if the Minister considers an exemption necessary for the protection and safety of the public or for the conservation of the resource.

139(2)An exemption may be made in whole or in part and may be made subject to conditions or restrictions.

140(1)A directive may be served upon all holders of a petroleum right, geophysical licence or well licence who, in the opinion of the Minister, are subject to or affected by the directive.

140(2)A directive comes into force on the day specified in the directive.

140(3)The Regulations Act does not apply to a directive made by the Minister.

140(4)The Minister shall publish every directive

140(5)Every holder of a petroleum right, geophysical licence or well licence shall be deemed to have had actual notice of a directive and its contents on the day it comes into force.

140(6)Publication of a directive in The Royal Gazette

140(7)Judicial notice may be taken of a directive that is published in The Royal Gazette.

143(1)A ministerial order may require the person to whom the order is directed to do any work or carry out any measure the Minister considers necessary to prevent a significant adverse effect on the conservation of the resource or the safety of the public.

143(2)Without limiting the generality of subsection (1), a ministerial order may include an order

143(3)A ministerial order shall be in writing and shall include reasons for the order.

143(4)When a ministerial order is served upon a person to whom it is directed, that person shall comply with the order.

143(5)A ministerial order remains in effect until rescinded by the Minister.

143(6)A ministerial order is binding upon the heirs, successors, executors, administrators and assigns of the person to whom it is directed.

145(1)Upon written demand being made by the Minister, any cost, expense, loss, damages or charge incurred by the Minister while acting under section 144, shall be the liability of and paid by any person who failed or refused to comply with a ministerial order.

145(2)If 2 or more persons have failed or refused to comply with a ministerial order, those persons are jointly and severally liable under subsection (1).

146(1)The Minister may authorize the use of equipment, methods, measures or standards in lieu of any prescribed by regulation where the Minister is satisfied that the use of that other equipment or those other methods, measures or standards, as the case may be, would provide an equivalent or higher level of safety or conservation of the resource as would the use of the equipment, methods, measures or standards prescribed by regulation.

146(2)Prior to receiving a special authorization under subsection (1), the holder of the petroleum right, geophysical licence or well licence shall satisfy the Minister that the use of the equipment, methods, measures or standards would be in conformity with good geophysical practice, good production practice and good drilling practice, as the case may be.

147(1)The Minister may grant a special waiver to a holder of a petroleum right, geophysical licence or well licence in respect of any requirement, equipment, methods, measures or standards prescribed by regulation where the Minister is satisfied that the conservation of the resource will be achieved without the use of such requirement, equipment, methods, measures or standards prescribed by regulation.

147(2)Prior to receiving a special waiver under subsection (1), the holder of the petroleum right, geophysical licence or well licence shall satisfy the Minister that not employing or using the requirement, equipment, methods, measures or standards prescribed by regulation would be in conformity with good geophysical practice, good production practice and good drilling practice, as the case may be.

150(1)If the Director believes, on reasonable and probable grounds, that a person has contravened a provision of this Act or the regulations that is prescribed by regulation, any terms and conditions of a petroleum right, a geophysical licence or a well licence or contravened a provision of a directive issued by the director, the Director may issue a notice of contravention and permit the person to pay an administrative penalty.

150(2)The notice of contravention shall be served upon the person to whom it is directed and shall

150(3)A notice of contravention shall not be issued under this section more than one year after the contravention first came to the knowledge of the Director.

151(1)A person who receives a notice of contravention may request that the Minister review the decision to issue the notice of contravention by applying to the Minister for a review within 15 days following the receipt of the notice of contravention.

151(2)If a person applies to the Minister for a review under subsection (1), the Minister shall conduct the review in accordance with the regulations.

151(3)Following the review of the decision of the Director under this section, the Minister may uphold, vary or rescind the decision of the Director.

151(4)A decision of the Minister under this section is final.

152(1)If a person who received a notice of contravention does not apply for review under section 151, the person shall pay the administrative penalty set out in the notice of contravention within 30 days after the day the notice was served.

152(2) If a person required to pay an administrative penalty in accordance with a notice of contravention or in accordance with a decision of the Minister following a review under section 151 pays the amount of the administrative penalty in accordance with the notice or decision, the person shall not be charged with an offence in respect of which the payment was made.

152(3)For the purposes of this Act only, a person who makes a payment under subsection (2) shall be deemed to have contravened the provisions of this Act or the regulations in respect of which the payment was made.

155(1)A person who violates or fails to comply with a provision of this Act that is listed in Column I of Schedule A commits an offence.

155(2)For the purposes of Part II of the Provincial Offences Procedure Act, each offence listed in Column I of Schedule A is punishable as an offence of the category listed beside it in Column II of Schedule A.

155(3)Subject to subsection (4), a person who violates or fails to comply with a provision of the regulations commits an offence that is punishable as a category C offence under Part II of the Provincial Offences Procedure Act.

155(4)A person who violates or fails to comply with a provision of the regulations in respect of which a category has been prescribed by regulation commits an offence of the category prescribed by regulation.

155(5)A person who violates or fails to comply with

155(6)A person who breaches any terms or conditions of a petroleum right, geophysical licence or well licence granted under this Act commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category C offence.

155(7)No person shall impede, obstruct or interfere with the Minister, the Minister of Finance and Treasury Board, the Provincial Tax Commissioner or a person whose duties include the administration and enforcement of this Act while that person is executing his or her duties under this Act.

155(8)If an offence under this Act or the regulations continues for more than one day,

156(1)The Lieutenant Governor in Council may make regulations

156(2)A regulation made under subsection (1) may adopt by reference, in whole or in part, with such changes as the Lieutenant-Governor in Council considers necessary, any code, standard, procedure or specification of any government, person, board or organization, and may require compliance with such code, standard, procedure or specification.

156(3)The power to adopt by reference and require compliance with a code, standard, procedure or specification in subsection (2) includes the power to adopt a code, formula, standard, procedure or specification as it may be amended from time to time.