Acts and Regulations

S-10 - Social Services and Education Tax Act

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Full text
Repealed on 13 June 2012
CHAPTER S-10
Social Services and Education
Tax Act
Repealed: 2012, c.36, s.1
Definitions
1In this Act
“accommodation” Repealed: 1993, c.35, s.1
“carries on business in the Province” in relation to a person includes the carrying on of activities in the Province on behalf of the person by an employee, agent or other representative of the person for the purpose of promoting the sale or use of the person’s products or services in the Province;(fait des affaires dans la province)
“Commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act;(commissaire)
“computer software” means packaged or prewritten computer software programs that are designed for general application, or the right to use those programs, and includes modifications to those programs and modifications of those programs but does not include a computer software program that is designed and developed solely to meet the specific requirements of the purchaser;(logiciel d’ordinateur)
“consumer” means a person who(consommateur)
(a) utilizes or intends to utilize within the Province goods for his own consumption, or for the consumption of any other person at his expense, or
(b) utilizes or intends to utilize within the Province goods on behalf of or as the agent for a principal, who desired or desires to so utilize such goods for consumption by the principal or by any other person at the expense of the principal;
“consumption” and “use” includes the provision by way of promotional distribution of any goods and the incorporation into any structure, building or fixture, of goods including those manufactured by the consumer or further processed or otherwise improved by him;(consommation) et (utilisation)
“fair value” includes(juste valeur)
(a) the price for which the goods or services were purchased including the value in terms of Canadian money of services rendered and things exchanged and other considerations accepted by the vendor or person from whom the property passed, as the price or on account of the price of the goods or services purchased,
(a.1) in relation to recreational service provided by bowling and lawn bowling facilities, curling clubs, golf clubs, racquet clubs, ski hills and private gymnasiums, the cost of or fees or charges for membership or the use of facilities or equipment, but not including the cost of or fees or charges for fully redeemable shares, bonds, debentures or other securities that do not provide membership or a right to the use of facilities or equipment,
(b) the cost of or charges for customs, excise, transportation and all Federal taxes, whether or not such are shown separately in the vendor’s books or on any invoice,
(c) the cost of installation where the contract under which the goods were acquired provides for the acquisition of goods and their installation for one consideration,
(d) the cost, including materials, labour, manufacturing overhead and Federal Sales Tax of goods produced by the vendor or person for his own consumption or use, and
(e) the tax under section 3 of the Tobacco Tax Act;
“goods” includes chattels personal other than things in action and, except when used in paragraph 11(o), (o.1) or (q), includes(marchandises)
(a) accommodation,
(b) telecommunication service,
(c) computer software,
(d) dry-cleaning and laundry service, and
(e) recreational service provided by bowling and lawn bowling facilities, curling clubs, golf clubs, racquet clubs, ski hills and private gymnasiums;
“inspector” means an inspector provided for under the Revenue Administration Act;(inspecteur)
“Minister” means the Minister of Finance;(Ministre)
“person” in addition to the meaning ascribed to it by the Interpretation Act, includes a municipality, local service district, rural community under the Municipalities Act and any board, commission, committee or authority established for public or local purposes;(personne)
“promotional distribution” means the provision by any person to others of any goods other than the provision thereof that is prescribed by the Minister to be excluded from the application of this paragraph that is, in the opinion of the Minister, provided for anyone or any of the following:(distribution publicitaire)
(a) to describe, or to promote or encourage, the purchase, consumption or use of, any goods, wares, services or property of any kind,
(b) to furnish to any person any directory, listing or compilation of persons, places, prices, services, commodities, places of business or users of any service, or
(c) for any function, use or purpose prescribed by regulation to be promotional distribution;
“promotional distributor” means any person who, by way of promotional distribution, provides or causes to be provided to any person in the Province any goods the full fair value of which is not specifically charged to, and required to be paid by, the person to whom such goods are provided;(agent de distribution publicitaire)
“purchaser” means a consumer who acquires goods at a retail sale within the Province and includes also(acheteur)
(a) a promotional distributor to the extent that the full fair value of any goods provided by way of promotional distribution exceeds any payment specifically made therefor by the person to whom such goods are provided, and
(b) a person who purchases services;
“retail sale” means a sale to a consumer for the purpose of consumption and not for resale and includes a sale of services to a purchaser;(vente au détail)
“sale” includes(vente)
(a) exchange, barter, sale on credit, conditional sale, sale where the price is payable by instalments, transfer of title conditional or otherwise, and any other contract whereby for a consideration a person delivers goods or services to another,
(b) a lease or rental of goods, and
(c) the provision by way of promotional distribution of any goods;
“services” means, except when used in the phrase “services rendered” in paragraph (a) of the definition “fair value”,(services)
(a) the installation, adjustment, repair or maintenance of goods, other than clothing and footwear, that are taxable under this Act, including any contract for the installation, adjustment, repair or maintenance of such goods, but not including
(i) the installation of goods that become real property,
(ii) motor vehicle towing or emergency battery boosting,
(iii) diagnosis, safety inspection or estimates when no installation, adjustment, repair or maintenance is done at the same time, or
(iv) installation, adjustment, repair or maintenance of goods for resale or lease; and
(b) the alteration or repair of an article of clothing or footwear when the fair value of the alteration or repair is more than one hundred dollars;
“tax” includes all penalties and interest that are or may be added to a tax pursuant to this Act;(taxe)
“vendor” means a person who in the ordinary course of business within the Province sells goods or services to a purchaser either on his own behalf, or as an agent of a principal located outside the Province.(vendeur)
R.S., c.213, s.1; 1957, c.59, s.1; 1966, c.107, s.1; 1968, c.55, s.1; 1969, c.72, s.1; 1971, c.65, s.1; 1975, c.59, s.1; 1976, c.55, s.1; 1978, c.D-11.2, s.38; 1978, c.55, s.1; 1980, c.52, s.1; 1983, c.86, s.1; 1983, c.R-10.22, s.47; 1985, c.68, s.1; 1986, c.76, s.1; 1987, c.55, s.1; 1988, c.43, s.1; 1992, c.45, s.1; 1993, c.35, s.1; 1994, c.93, s.8; 1995, c.26, s.1; 1996, c.70, s.13
Crown bound by Act
2This Act binds the Crown in right of the Province.
R.S., c.213, s.2
ADMINISTRATION
Administration
3(1)The Minister is charged with the enforcement of this Act.
Repealed
3(2)Repealed: 1983, c.R-10.22, s.47
Powers of Commissioner
3(3)The Commissioner shall act under the instructions of the Minister or Deputy Minister and have general supervision over all matters relating to this Act and perform such duties as are assigned to him by this Act, the Lieutenant-Governor in Council, the Minister or Deputy Minister.
Repealed
3(4)Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.3; 1968, c.55, s.2; 1979, c.67, s.1; 1983, c.R-10.22, s.47
IMPOSITION OF TAX
1986, c.76, s.2
Rate of tax
4Every consumer of goods consumed within the Province and every purchaser of services purchased within the Province shall pay to the Minister for the raising of revenue for Provincial purposes a tax in respect of the consumption of such goods or purchase of such services, computed at the rate of eleven per cent of the fair value of such goods or services, or in the case of
(a) mobile homes sold with furniture, computed at the rate of eight and one-quarter per cent;
(b) mobile homes sold without furniture, computed at the rate of five and one-half per cent;
(c) modular homes, computed at the rate of five and one-half per cent.
(d) Repealed: 1993, c.35, s.2
R.S., c.213, s.4; 1954, c.78, s.1; 1957, c.59, s.2; 1966, c.107, s.2; 1969, c.72, s.2; 1974, c.47(Supp.), s.1; 1978, c.54, s.1; 1981, c.73, s.1; 1983, c.86, s.2; 1985, c.68, s.2; 1993, c.35, s.2
Tax respecting retail sales
5(1)In the case of a retail sale within the Province, the tax shall be payable by the purchaser at the time of purchase on the fair value of the goods or services.
5(2)Notwithstanding subsection (1), in the case of a retail sale within the Province of goods that are used or consumed within the Province and are used or consumed frequently or substantially outside the Province, the purchaser shall report the matter to the Commissioner in accordance with the regulations and shall pay the tax on such goods at such time and in such manner as the Commissioner requires.
1978, c.55, s.2; 1979, c.67, s.2; 1983, c.86, s.3; 1993, c.66, s.1
Determination of fair value of goods or services
5.1(1)Where the Commissioner deems it necessary or advisable he may determine the fair value of any goods or services for the purposes of taxation under this Act and thereupon the fair value of such goods or services for such purpose shall be as so determined by him.
5.1(2)If within the Province a person purchases goods taxable under this Act from a person residing or carrying on business in the Province and trades as part of the consideration of the purchase price other goods taxable under this Act that are in conformity with subsection (2.1) or (2.2), the tax shall be computed on the difference between the fair value of the goods purchased and the fair value of the goods traded.
5.1(2.1)Subsection (2) applies to the computation of the tax in respect of the purchase of a motor vehicle only if the other goods traded as part of the consideration consist of one or more motor vehicles.
5.1(2.2)Subject to subsection (2.1), subsection (2) applies to the computation of the tax in respect of a purchase only if the other goods traded as part of the consideration consist of
(a) other goods that are prescribed by regulation for the purposes of subsection (2), if other goods are so prescribed, or
(b) goods of the same kind, if no other goods are prescribed by regulation for the purposes of subsection (2).
5.1(3)Repealed: 1988, c.74, s.1
R.S., c.213, s.5; 1955, c.75, s.1; 1957, c.59, s.2; 1968, c.55, s.5; 1978, c.55, s.2; 1979, c.67, s.2; 1981, c.73, s.2; 1983, c.86, s.4; 1988, c.74, s.1; 1994, c.34, s.1
Computation to nearest cent
6(1)The tax shall be computed to the nearest cent and one-half cent shall be deemed to be one cent.
Computation on each purchase
6(2)In case of a retail sale within the Province the tax shall be computed separately on every purchase but, where on the same occasion, or as part of one transaction several items of goods or services are purchased, the total of such purchase shall be deemed to be one purchase for the purpose of this Act.
Application of subsection 6(2)
6(3)Subsection (2) does not apply where, on the same occasion or as part of one transaction,
(a) more than one article of clothing or one pair of footwear is purchased at a fair value of one hundred dollars or less per article or pair, or
(b) more than one article of clothing or footwear is altered or repaired and the fair value of the alterations or repairs is one hundred dollars or less per article.
R.S., c.213, s.6; 1957, c.59, s.2; 1980, c.52, s.2; 1983, c.86, s.5; 1985, c.68, s.3; 1993, c.35, s.3
Goods purchased before June 1, 1985
7(1)Every person who on or after June 1, 1985 takes delivery of goods or services purchased by him at a retail sale prior to June 1, 1985 shall at the time of taking delivery pay to the Minister for the raising of revenue for Provincial purposes, the same tax in respect of the consumption of the goods or purchase of the services as would have been payable if the goods or services had been purchased at the same purchase price at a retail sale on or after June 1, 1985.
7(2)Notwithstanding subsection (1), where a person entered into a contract of purchase for goods or services prior to June 1, 1985 and filed a copy of the contract with the Commissioner on or before June 17, 1985, the tax shall be computed at the rate of ten per cent of the fair value of such goods or services.
1969, c.72, s.3; 1978, c.54, s.2; 1983, c.86, s.6; 1985, c.68, s.4; 1986, c.76, s.3; 1996, c.70, s.13
Goods leased or rented
7.1Notwithstanding sections 7, 8 and 18, where a purchaser acquires goods at a sale that is the lease or rental to him of such goods without provision for the transfer to him of title thereto, or with the provision of such transfer only upon the exercise of an option or similar right to acquire such goods, the tax imposed by this Act shall be computed and collected at the time of, and on the fair value of the consideration given in payment of, each rental payment made by or on behalf of the purchaser in respect of the lease or rental of such goods and tax shall, in addition, be computed and collected at the time of, and on the fair value of the consideration given in payment for, each of the obtaining of any option or similar right to purchase the goods leased or rented or the exercising of any such option or similar right.
1978, c.54, s.3
When tax payable
8(1)Every person who consumes within the Province goods acquired by him for resale, or who consumes within the Province goods manufactured, processed, produced or purchased by him within or without the Province, shall for the purposes of this Act, be deemed to have purchased the goods at a retail sale in the Province on the day that he begins to consume the goods within the Province.
Goods delivered from outside province
8(2)Every person who brings or causes to be brought into the Province or who receives delivery in the Province of goods, for his own consumption or for the consumption of another person at his expense, or on behalf of or as agent for a principal who desires to utilize such goods for consumption by such principal or by any other person at his expense, shall immediately report the matter to the Commissioner and forward or produce to him the invoice, if any, in respect of such goods and any other information required by the Commissioner with respect to them.
Goods delivered from outside province
8(2.1)Where there is a deemed retail sale under subsection (1), the tax on the fair value of the goods, payable by the person at the time he begins to consume the goods, shall be remitted by the person to the Minister.
Goods delivered from outside province
8(2.11)Every person who, as described in subsection (2), brings or causes to be brought into the Province or who receives delivery in the Province of goods shall, at the time for reporting the matter to the Commissioner under subsection (2), pay tax on the fair value of the goods as if the goods had been purchased at a retail sale in the Province.
Goods delivered from outside province
8(2.12)Notwithstanding subsections (2) and (2.11), every person who, as described in subsection (2), brings or causes to be brought into the Province or who receives delivery in the Province of goods that are used or consumed within the Province and are used or consumed frequently or substantially outside the Province, shall report the matter to the Commissioner in accordance with the regulations and shall pay the tax on such goods at such time and in such manner as the Commissioner requires.
Provision of goods to persons in the Province by promotional distributors
8(2.13)Every promotional distributor who provides or causes to be provided to any person in the Province any goods the full fair value of which is not specifically charged to, and required to be paid by, the person to whom such goods are provided shall immediately report the matter to the Commissioner and provide such information to the Commissioner as the Commissioner requires and shall pay the tax in respect of the consumption or use of such goods by the promotional distributor at such time and in such manner as the Commissioner requires.
Repealed
8(3)Repealed: 1979, c.67, s.3
Repealed
8(4)Repealed: 1979, c.67, s.3
R.S., c.213, s.7; 1953, c.25, s.19; 1957, c.59, s.2; 1966, c.107, s.4; 1978, c.55, s.3; 1979, c.67, s.3; 1983, c.85, s.1; 1985, c.68, s.5; 1993, c.35, s.4; 1993, c.66, s.2; 1995, c.26, s.2
Collection of tax by enforcement agents
8.01(0.1)In this section
“enforcement agent” means
(a) an officer as defined in subsection 2(1) of the Customs Act (Canada) employed at a customs office located in the Province,
(b) the Canada Post Corporation, if the Minister of National Revenue has entered into a written agreement with that Corporation under which the Corporation is authorized by the Minister and agrees to collect as agent of the Minister duties as defined in the Customs Act (Canada) respecting mail, and
(c) a person authorized in writing by the Canada Post Corporation to collect as its agent duties referred to in paragraph (b) in accordance with terms and conditions that are in accordance with an agreement referred to in paragraph (b).
8.01(1)An enforcement agent is authorized to collect the tax in the Province in respect of the consumption of goods for the purposes of any taxation agreement entered into between the Minister and the Government of Canada relating to the collection in the Province of the tax in respect of the consumption of the goods.
8.01(2)An enforcement agent referred to in subsection (1) is designated to act on behalf of the Commissioner for the purposes of section 8 in relation to goods brought into or delivered in the Province from outside Canada.
8.01(3)If a person referred to in subsection 8(2) refuses or fails to report to an enforcement agent in accordance with that subsection or to comply with a request to pay the tax made by an enforcement agent, the enforcement agent may detain the goods until the tax, which shall be calculated at the rate imposed at the time the goods were detained, and any expenses related to the detention of the goods are paid or until the expiration of sixty days after the date of the detention of the goods, whichever occurs first.
8.01(4)Upon the expiration of the sixty days referred to in subsection (3), the goods shall be disposed of as directed by the Commissioner.
8.01(5)No action lies against an enforcement agent with respect to an act or omission by the agent if the agent acted in good faith in pursuing the agent’s duties for the purposes of this Act.
8.01(6)If tax is collected in accordance with this section in respect of the consumption of goods for which a consumer is not liable to pay tax under this Act, the consumer who paid the tax may obtain a rebate of the tax paid by applying for a rebate in accordance with the regulations.
1993, c.35, s.5; 1994, c.33, s.1
Withholding of payment under contract
8.1(1)An owner liable under a contract under which goods are to be furnished by a contractor or subcontractor in connection with work to be done upon the land of the owner shall withhold from payment under the contract an amount equal to five per cent of the value of the contract until a certificate has been issued under this section by the Commissioner stating that
(a) all tax owing under this Act in respect of goods furnished under the contract has been collected, or
(b) an arrangement has been entered into satisfactory to the Commissioner for the payment of such tax.
8.1(2)A contractor liable under a contract with a subcontractor under which goods are furnished by the subcontractor in connection with work to be done in furtherance of a contract referred to in subsection (1) shall withhold from payment under the contract an amount equal to five per cent of the value of the contract until a certificate has been issued under this section by the Commissioner stating that
(a) all tax owing under this Act in respect of goods furnished under the contract has been collected, or
(b) an arrangement has been entered into satisfactory to the Commissioner for the payment of such tax.
8.1(3)Until a certificate has been issued under this section, the owner and contractor are jointly and severally liable for the tax owing in respect of the consumption of goods furnished under contracts referred to in subsections (1) and (2) to the extent of the amount required by this section to be withheld.
8.1(4)Payment to the Minister by an owner or contractor of all or part of the amount withheld pursuant to subsection (1) or (2) in satisfaction of his liability under subsection (3) discharges the owner or contractor, to the extent of the amount paid, from liability under the contract.
8.1(5)Satisfaction of the liability of the owner and contractor under subsection (3) is, to the extent of payment, satisfaction of the liability of any person under this Act arising out of the consumption of the goods in respect of which liability has arisen.
8.1(6)An amount withheld pursuant to this section shall, when paid to the Minister or to a person entitled under the contract, as the case may be, be paid with interest equal to that payable by a chartered bank for the period the amount was withheld.
8.1(7)Where the Commissioner determines that all tax owed under this Act in respect of the consumption of goods furnished under a contract to which this section applies has been collected by
(a) a vendor,
(b) a person authorized under this Act to collect tax as an agent of Her Majesty, or
(c) the Commissioner,
or where an arrangement has been entered into satisfactory to the Commissioner for the payment of such tax, the Commissioner shall, upon payment of a fee fixed by regulation, issue a certificate to that effect to any person who has an interest in such contract.
8.1(8)This section applies where the value of the contract referred to in subsection (1) exceeds the sum of one hundred and fifty thousand dollars, or such other sum as is fixed by regulation.
8.1(9)In this section “value of the contract” means the contract price or, where there is none established by the contract, the value of the goods to be furnished and the work to be done under the contract.
8.1(10)In this section the words “land” and “work” have the meanings they have under the Mechanics’ Lien Act.
8.1(11)This section does not apply in respect of a contract entered into before this section comes into force.
8.1(12)This section does not apply in respect of contracts exempted by regulation from the application of this section.
1983, c.85, s.2; 1993, c.47, s.1
Repealed
9Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.8; 1983, c.R-10.22, s.47; 1983, c.86, s.7
DEPOSIT
Deposit
10When a vendor sells goods or services to a person who alleges that he is not purchasing them as a purchaser within the meaning of this Act, such person shall deposit with the vendor an amount equivalent to the amount of the tax for which he would be liable if he were purchasing the goods or services as such a purchaser, and the amount so deposited shall be refunded to him upon application to the Minister and upon furnishing the Minister with proof that he did not purchase the goods or services as such a purchaser.
R.S., c.213, s.9; 1983, c.86, s.8
Exception to section 10
10.1A deposit under section 10 is not required from a vendor who is purchasing goods for resale in the ordinary course of business within the Province
(a) if that vendor holds a registration certificate issued under this Act that is in force at the time of the purchase, and
(b) if the vendor who sells the goods to the purchasing vendor enters the number of the purchasing vendor’s registration certificate on the invoice and on all other records related to the sale.
1993, c.10, s.1
Exception to section 10
10.2A deposit under section 10 is not required from a person who holds a “P” number issued in accordance with the regulations
(a) if the “P” number is in force at the time of the purchase, and
(b) if the vendor enters the “P” number on the invoice and on all other records related to the sale.
1993, c.10, s.2
EXEMPTIONS
Exemptions from tax
11A consumer shall not be liable to pay the tax in respect of the consumption of the following goods:
(a) food and beverages for human consumption off the premises where purchased, other than
(i) wine, spirits, beer, malt liquor and other alcoholic beverages;
(ii) non-alcoholic malt beverages;
(iii) carbonated beverages;
(iv) non-carbonated fruit juice beverages and fruit flavoured beverages, other than milk-based beverages, that contain less than twenty-five per cent by volume of
(A) a natural fruit juice or combination of natural fruit juices, or
(B) a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state;
(v) goods that, when added to water, produce a beverage included in subparagraph (iv);
(vi) candies and similar confections;
(vii) snack foods;
(viii) prepared food and beverages; and
(ix) food supplements, dietary aids, non-prescription specially formulated health foods, and similar manufactured products;
(a.1) notwithstanding subparagraph (a)(viii), prepared food for consumption on an interprovincial or international flight of an aircraft that is registered under the Aeronautics Act (Canada), or the regulations under that Act, and is used for the transportation of passengers for gain;
(b) gasoline as defined under the Gasoline and Motive Fuel Tax Act, when used
(i) in an internal combustion engine,
(ii) in the heating or lighting of a premises, or
(iii) for the preparation of food,
(c) coal;
(d) coke;
(e) motive fuel as defined under the Gasoline and Motive Fuel Tax Act when used
(i) in an internal combustion engine,
(ii) in the heating or lighting of a premises, or
(iii) for the preparation of food;
(f) firewood;
(g) electricity;
(h) natural and manufactured gas, including propane gas, when used
(i) in an internal combustion engine,
(ii) in the heating or lighting of a premises,
(iii) for the preparation of food, or
(iv) for the heating of products by roofing contractors;
(i) such goods as may be prescribed by regulation when purchased in accordance with section 11.02 by a farmer for farm use;
(i.1) Repealed: 1988, c.43, s.2
(i.2) Repealed: 1988, c.43, s.2
(j) Repealed: 1988, c.43, s.2
(j.1) subsurface drainage equipment and parts purchased by contractors approved by the Department of Agriculture and Rural Development to undertake subsurface drainage work;
(k) such goods as may be prescribed by regulation when purchased in accordance with section 11.02 by a fisherman for the catching of fish;
(l) natural water, including ice and steam, and water that has been treated for the control of impurities in the interest of public health;
(m) clay, sand, gravel and unfinished stone;
(n) drugs and medicines when purchased on the prescription of a medical practitioner, dentist or veterinarian; artificial limbs, orthopedic appliances, equipment designed solely for the use of physically disabled or chronically ill persons; hearing aids; dentures and dental and optical appliances when purchased on the prescription of a dentist, optometrist or medical practitioner;
(o) machinery and equipment and complete parts of machinery and equipment that are to be used by a manufacturer directly in the process of manufacture or production of goods for sale or use;
(o.1) machinery and equipment purchased by a manufacturer to be used by the manufacturer to repair or maintain machinery and equipment referred to in paragraph (o);
(p) chemical, animal, mineral or vegetable matter that is to be used by a manufacturer as a catalyst or direct agent in the manufacture of a commercial product;
(p.1) carbon dioxide purchased by a manufacturer or processor and used exclusively by him for the purpose of preserving or processing food products;
(q) goods purchased by a manufacturer for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into goods for the purpose of sale;
(r) Repealed: 1993, c.35, s.6
(s) goods to be shipped by the seller for delivery outside the Province and ships stores delivered to a boat, ship or vessel of more than 453.6 tonnes gross used for the transportation of passengers or freight for gain;
(t) boats, ships and vessels of more than 453.6 tonnes gross used for the transportation of passengers or freight for gain, and repairs to such boats, ships and vessels;
(t.1) boats, including repairs thereto, used for ferry service between mainland New Brunswick and Grand Manan Island;
(t.2) tugboats, repairs to tugboats and ships stores delivered to tugboats;
(u) Repealed: 1993, c.35, s.6
(v) Repealed: 1993, c.35, s.6
(v.1) prepared food and beverages
(i) when purchased
(A) for a school lunch program,
(B) in a school, community college or university cafeteria, except when purchased from a catering service at private parties, receptions, conventions or other similar events, or
(C) by Meals on Wheels or other similar non-profit organizations for distribution or resale to aged, infirm or needy persons; or
(ii) when provided to patients in hospital facilities or to residents of nursing homes, senior citizens’ complexes or extended care centres;
(w) newspapers when purchased by subscription for delivery by mail or by carrier;
(x) magazines and periodicals when purchased by subscription for delivery by mail;
(y) Repealed: 1988, c.43, s.2
(z) aircraft registered under the Aeronautics Act (Canada), or the regulations under that Act, used for the transportation of passengers or freight for gain, and repairs to such aircraft;
(aa) school text-books;
(bb) funeral caskets;
(cc) Repealed: 1993, c.35, s.6
(dd) clothing purchased at a fair value of one hundred dollars or less per article;
(ee) footwear purchased at a fair value of one hundred dollars or less per pair;
(ff) machinery and equipment and complete parts of machinery and equipment that are to be used by the New Brunswick Power Corporation directly in producing electricity;
(gg) printed books, in bound or looseleaf form, and audio recordings of books, or audio recordings of major portions of books, that are solely for educational, technical, cultural or literary purposes, but not including directories, price lists, timetables, rate books, catalogues, periodic reports, fashion books, albums, magazines, periodicals, books for writing or drawing upon, or any books of the same general classes;
(hh) explosives bought by a miner at his own expense and used by him in mining coal;
(ii) Repealed: 1985, c.68, s.6
(jj) Repealed: 1982, c.61, s.1
(kk) microfilmed or photocopied copies of newspapers, magazines, periodicals and books purchased by libraries;
(ll) equipment, as defined by regulation, that is to be used in producing telephone service or telephone and telecommunication services by a corporation that is in the business of providing telephone service or telephone and telecommunication services;
(mm) settlers’ effects as defined in the regulations;
(nn) Repealed: 1985, c.68, s.6
(oo) coin, paper money, or bank notes unless purchased at a price greater than the equivalent face value thereof in Canadian funds;
(pp) uncancelled Canada postage stamps if consideration for the sale thereof does not exceed the face value thereof;
(qq) film, photo mechanical paper, liquid developer and similar production materials where such materials are purchased by a printer and used exclusively by him in the manufacture or production of printed matter;
(qq.1) chemicals purchased by a dry-cleaner and used exclusively by him for dry-cleaning;
(rr) Repealed: 1993, c.35, s.6
(ss) mobile homes, if
(i) tax under this Act or under any similar legislation in any other jurisdiction has previously been paid in respect of the consumption of the mobile home by a consumer, and
(ii) the mobile home has been used and will continue to be used for residential purposes;
(ss.1) machinery and equipment and complete parts of machinery and equipment that are to be used directly in research and development;
(ss.2) machinery, equipment, parts of machinery and equipment and materials that are used principally for the purpose of providing breathable air to mines or removing hazardous or noxious fumes or dust from mines by means of ventilation shafts, not including machinery, equipment, parts of machinery and equipment and materials that are used solely for the purpose of cooling or heating air in order to render the air in a workplace more comfortable;
(tt) such goods as may be prescribed by regulation when purchased in accordance with section 11.02 by a silviculturist for use in silviculture;
(uu) such goods as may be prescribed by regulation when purchased in accordance with section 11.02 by a wood producer for use in harvesting wood;
(vv) such goods as may be prescribed by regulation when purchased in accordance with section 11.02 by an aquaculturist for use in aquaculture;
(ww) charges in relation to “800” telephone service, including a call that meets at least two of the following requirements:
(i) the call originates within the Province;
(ii) the call terminates within the Province; and
(iii) the charges for the call are charged to and payable by a person residing in or carrying on business in the Province; and
(xx) dry-cleaning and laundry service when purchased by a regional health authority or a non-profit nursing home.
R.S., c.213, s.10; 1953, c.25, s.19; 1954, c.78, s.2; 1956, c.60, s.1; 1957, c.59, s.3; 1960, c.70, s.1; 1966, c.107, s.6; 1966, c.158, s.1; 1968, c.55, s.3; 1969, c.72, s.4; 1971, c.65, s.2; 1974, c.47(Supp.), s.2; 1975, c.59, s.2; 1976, c.55, s.2; 1977, c.51, s.1; 1978, c.54, s.4; 1979, c.67, s.4; 1980, c.52, s.3; 1981, c.73, s.3; 1982, c.61, s.1; 1983, c.85, s.3; 1985, c.68, s.6; 1986, c.8, s.121; 1986, c.76, s.4; 1987, c.55, s.2; 1988, c.43, s.2; 1989, c.38, s.1; 1989, c.62, s.1; 1991, c.59, s.61; 1992, c.45, s.2; 1992, c.52, s.29; 1993, c.10, s.3; 1993, c.35, s.6; 1994, c.33, s.2; 1995, c.14, s.1; 1995, c.25, s.1; 1996, c.25, s.33; 1996, c.66, s.1; 1996, c.70, s.13; 2002, c.1, s.21
Apportionment of tax
11.01(1)Notwithstanding section 11, where the goods listed in that section are not used exclusively or entirely for the purposes or in the manner stated in that section,
(a) the Commissioner may, based upon the percentage, determined by him, of use of the goods for the purposes or in the manner stated in section 11, apportion the fair value of the goods as being subject to tax or exempt from tax, and
(b) a consumer shall pay tax in accordance with this Act on that portion of the fair value of the goods that the Commissioner determines is subject to tax under paragraph (a).
11.01(2)Notwithstanding section 11, where the goods listed in that section have been purchased exempt from tax and the goods are subsequently used, exclusively and entirely, for purposes or in a manner not stated in section 11, the consumer shall
(a) immediately report the change of use to the Commissioner,
(b) pay tax on the fair value of the goods at the time of the change of use, and
(c) remit the tax to the Minister.
1986, c.76, s.5; 1989, c.62, s.2
Registration and renewal fee
11.011A fee fixed by regulation shall be paid before
(a) a person is registered, in accordance with the regulations, as a farmer, fisherman, silviculturist, wood producer or aquaculturist, and
(b) the registration of a person as a farmer, fisherman, silviculturist, wood producer or aquaculturist, is renewed in accordance with the regulations.
1993, c.47, s.2
11.02A purchaser of goods that are exempt from tax under paragraph 11(i), (k), (tt), (uu) or (vv) shall
(a) be validly registered as a farmer, fisherman, silviculturist, wood producer or aquaculturist, as the case may be, in accordance with the regulations, and
(b) certify to the vendor of the goods in writing on the invoice at the time of purchase that the purchaser is registered in accordance with paragraph (a) and that the goods are to be used for the purpose required in the applicable provision of this Act.
1988, c.43, s.3
11.03The registration of a person for the purposes of this Act as a farmer, fisherman, silviculturist, wood producer or aquaculturist, as the case may be, may be suspended, cancelled or reinstated in accordance with the regulations.
1989, c.39, s.1; 1996, c.70, s.13
Repealed
11.1Repealed: 1993, c.35, s.7
1974, c.47(Supp.), s.3; 1980, c.52, s.4; 1988, c.43, s.4; 1993, c.35, s.7
Exemption on goods provided by promotional distribution
11.2A person in the Province to whom any goods are provided by way of promotional distribution is, with respect to the consumption or use thereof, exempt from the tax imposed by this Act on the amount by which the full fair value thereof exceed any payment that is made by him solely and specifically for the receipt by him of the goods so provided and that is not referrable to the purchase, consumption or use by him of any other property, right or service.
1978, c.55, s.4
Exemptions from tax
11.3(1)Services rendered to a person’s own goods by himself or his employees are exempt from taxation.
11.3(2)Services purchased in relation to goods that
(a) are brought or shipped into the Province solely for the purpose of obtaining services, and
(b) are taken or shipped out of the Province immediately after the performance of such services
are exempt from taxation.
11.3(3)The following services are exempt from taxation:
(a) services the cost of which is covered by a contract for the installation, adjustment, repair or maintenance of goods, other than clothing and footwear, if the tax has been paid on the contract; and
(b) services the cost of which is covered by a contract for the alteration or repair of clothing or footwear, if the tax has been paid on the contract.
1983, c.86, s.9; 1993, c.35, s.8
REGISTRATION
Registration certificate
12After the commencement of this Act,
(a) no vendor shall sell goods or services in the Province at a retail sale unless he is the holder of a registration certificate issued to him under this Act and the certificate is in force at the time of the sale;
(b) no vendor shall purchase goods in the Province for sale at retail in the Province unless he is the holder of a registration certificate issued to him under this Act and the certificate is in force at the time of purchase;
(c) no wholesaler shall sell in the Province to a vendor goods for sale at retail in the Province unless the vendor is the holder of a registration certificate issued to him under this Act and the certificate is in force at the time of the sale.
R.S., c.213, s.11; 1983, c.86, s.10
Exemption from registration
12.01Section 12 does not apply if the vendor sells only goods or services in respect of which a consumer or purchaser is not liable to pay a tax under this Act or the Tobacco Tax Act.
1985, c.68, s.7
Collection of tax by non-vendors
12.1The Commissioner may in writing authorize or require any person who is not a vendor or any class of persons who are not vendors to collect, as agent of the Minister, the tax imposed by this Act, and authorizations made under this paragraph may limit the time during which the authority conferred is exercisable and may limit the class or type of purchasers or consumers from whom tax may be collected.
1975, c.59, s.3; 1996, c.70, s.13
Application for registration certificate
13(1)The Minister may issue a registration certificate to a vendor upon application to the Minister in the manner and form prescribed by the Minister.
13(2)The Minister may, in his discretion, refuse to issue a registration certificate.
R.S., c.213, s.12; 1975, c.59, s.4
Non-transferability of registration certificate
14A registration certificate shall be kept at the place of business for which it was issued and shall not be transferable.
R.S., c.213, s.13; 1975, c.59, s.5
Suspension, cancellation and reinstatement of registration certificate
15(1)The Minister may suspend or cancel the registration certificate of a vendor
(a) where the vendor is found guilty of an offence under this Act, the Revenue Administration Act or any other act of the Legislature prescribed by regulation,
(b) where the vendor is in default in the payment or remittance of tax that is due and payable under this Act,
(c) where any licence, permit, registration, certificate or other privilege of the vendor, that is issued or granted under an act of the Legislature for the purpose of the sale of goods, is suspended, cancelled, revoked or terminated,
(d) where an agreement entered into by the vendor under the Lotteries Act is suspended or terminated or a penalty is imposed against the vendor under that Act or the regulations under that Act,
(e) where there is a judgment against the vendor under the Revenue Administration Act, or
(f) in the circumstances provided for in the regulations.
15(2)The Minister may reinstate a registration certificate of a vendor that is suspended or cancelled under subsection (1) on such terms and conditions as the Minister deems necessary.
R.S., c.213, s.14; 1955, c.75, s.2; 1983, c.8, s.33; 1995, c.27, s.1
Necessity to obtain registration certificate
15.01(1)Every person who, as assignee, liquidator, administrator, receiver, receiver-manager, trustee or other like person, other than a trustee appointed under the Bankruptcy Act, chapter B-3 of the Revised Statutes of Canada, 1970, takes control or possession of the property of any vendor or carries on or manages the business of the vendor shall, before carrying on or managing the business or before distributing the property or proceeds from the realization thereof under his control or possession, obtain from the Minister a registration certificate prescribed by section 13 and shall be deemed to be a vendor for all purposes of this Act.
15.01(2)Any person referred to in subsection (1) who takes control or possession of the property of any vendor or who carries on or manages the business of any vendor shall remit to the Minister all unremitted taxes collected by and deposits made with the vendor at such time or times and in such manner as may be prescribed by the regulations.
15.01(3)Any person referred to in subsection (1) who takes control or possession of the property of a vendor or who carries on or manages the business of a vendor and
(a) distributes the property or proceeds from the realization thereof under his control or possession without having obtained the registration certificate required under subsection (1), or
(b) distributes any unremitted taxes collected by and deposits made with the vendor
is personally liable to Her Majesty in right of the Province for any amount that is due and payable by the vendor to Her Majesty under this Act.
1979, c.67, s.5
Action for restraint of violation
15.1A violation of section 12 or of a term or condition of a registration certificate may be restrained whether or not a penalty is imposed for such violation, by action or proceedings in The Court of Queen’s Bench of New Brunswick.
1978, c.55, s.5; 1979, c.41, s.115
Registration where goods used or consumed frequently or substantially outside the Province
15.2(1)No person, except a person exempted in accordance with the regulations, shall use or consume goods within the Province and use or consume such goods frequently or substantially outside the Province unless the person is registered under this section and the registration is in force at the time of such use or consumption.
15.2(2)The Minister may register a person under this section upon application to the Minister on a form provided by the Minister and may impose such terms and conditions on the registration as the Minister deems necessary.
15.2(3)The Minister may refuse to register a person under subsection (2).
15.2(4)The Minister may suspend or cancel a registration under this section
(a) where the person registered under this section is found guilty of an offence under this Act or the Revenue Administration Act,
(b) where the person registered under this section is in default in the payment of any tax that is due and payable under this Act,
(c) where there is a judgment under the Revenue Administration Act against the person registered under this section, and
(d) in the circumstances provided for in the regulations.
15.2(5)The Minister may reinstate a registration suspended or cancelled under subsection (4) on such terms and conditions as the Minister deems necessary.
15.2(6)A violation of or failure to comply with subsection (1) or a term or condition of a registration under this section may be restrained, whether or not a penalty is imposed for such violation or failure to comply, by an action or proceeding in The Court of Queen’s Bench of New Brunswick.
1993, c.66, s.3
COLLECTION
Tax collection by vendor
16Every vendor shall be an agent of the Minister for the purpose of collecting the tax imposed by section 4 and payable under section 5, and as such shall collect the tax.
R.S., c.213, s.15; 1957, c.59, s.4; 1979, c.67, s.6
Vendor to be agent for collection
17Every vendor shall be an agent of the Minister for the purpose of receiving deposits made under section 10, and as such shall receive such deposits.
R.S., c.213, s.16
When tax collected
18(1)The tax imposed by section 4 and payable under subsection 5(1), or a deposit made under section 10, whether the purchase price be stipulated to be payable in cash or on terms or by instalments or otherwise, shall be collected or made as the case may be, at the time of the purchase on the whole amount of the purchase price.
18(2)The tax imposed under section 4 and payable under subsection 5(2), whether the purchase price is stipulated to be payable in cash or on terms or by instalments or otherwise, shall be collected at such time and in such manner as the Commissioner requires.
R.S., c.213, s.17; 1957, c.59, s.5; 1979, c.67, s.7; 1993, c.66, s.4
Repealed
18.1Repealed: 1983, c.R-10.22, s.47
1976, c.55, s.3; 1983, c.R-10.22, s.47
Repealed
19Repealed: 1983, c.R-10.22, s.47
1955, c.75, s.3; 1978, c.55, s.6; 1979, c.67, s.8; 1980, c.52, s.5; 1983, c.R-10.22, s.47
Repealed
19.1Repealed: 1983, c.R-10.22, s.47
1979, c.67, s.9; 1980, c.32, s.37; 1980, c.52, s.6; 1983, c.R-10.22, s.47
Repealed
20Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.18; 1983, c.R-10.22, s.47
Repealed
21Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.19; 1971, c.65, s.3; 1983, c.R-10.22, s.47
Repealed
22Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.20; 1983, c.R-10.22, s.47
RETURNS
Repealed
23Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.21; 1975, c.59, s.6; 1983, c.R-10.22, s.47
Repealed
24Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.22; 1983, c.R-10.22, s.47
Information to be given by non-vendor
24.1Any person, other than a vendor, who makes a retail sale within the Province to a consumer or purchaser shall upon the written request of the Minister provide the Minister with a copy of the bill of sale or other such documents relating to the sale as he requires.
1976, c.55, s.4; 1983, c.86, s.11
Repealed
25Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.23; 1983, c.R-10.22, s.47
Repealed
26Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.24; 1971, c.65, s.4; 1983, c.R-10.22, s.47
APPEAL
Repealed
27Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.25; 1957, c.59, s.6; 1971, c.65, s.5; 1975, c.59, s.7; 1983, c.86, s.12; 1983, c.R-10.22, s.47
Repealed
28Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.26; 1957, c.59, s.6; 1971, c.65, s.6; 1983, c.86, s.13; 1983, c.R-10.22, s.47
Repealed
29Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.27; 1957, c.59, s.6; 1979, c.41, s.115; 1983, c.R-10.22, s.47
Repealed
30Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.28; 1957, c.59, s.6; 1983, c.R-10.22, s.47
Repealed
31Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.29; 1957, c.59, s.6; 1979, c.41, s.115; 1980, c.32, s.37; 1983, c.R-10.22, s.47
Repealed
32Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.30; 1983, c.R-10.22, s.47
Repealed
33Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.31; 1983, c.R-10.22, s.47
Repealed
34Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.32; 1983, c.R-10.22, s.47
Repealed
35Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.33; 1983, c.R-10.22, s.47
Repealed
36Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.34; 1979, c.41, s.115; 1983, c.R-10.22, s.47
Repealed
37Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.35; 1983, c.R-10.22, s.47
RECOVERY OF TAX, ETC.
Repealed
38Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.36; 1957, c.59, s.7; 1971, c.65, s.7; 1979, c.41, s.115; 1980, c.32, s.37; 1983, c.R-10.22, s.47
Repealed
39Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.37; 1957, c.59, s.7; 1983, c.R-10.22, s.47; 1983, c.86, s.14
Repealed
40Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.38; 1983, c.R-10.22, s.47
INSPECTION
Repealed
41Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.39; 1983, c.86, s.15; 1983, c.R-10.22, s.47
Repealed
42Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.40; 1957, c.59, s.8; 1983, c.86, s.16; 1983, c.R-10.22, s.47
OFFENCES AND PENALTIES
Offence respecting false statement
43A person who makes a false statement in any form or return provided for under this Act commits an offence.
R.S., c.213, s.41; 1990, c.61, s.131
Offences generally
44(1)A person who violates or fails to comply with any provision of the regulations commits an offence.
44(2)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.
44(3)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.
R.S., c.213, s.42; 1990, c.61, s.131
Repealed
45Repealed: 1990, c.61, s.131
R.S., c.213, s.43; 1986, c.76, s.6; 1990, c.61, s.131
Voluntary payment
45.1(1)The Minister, any inspector or any person authorized by the Minister to act under this section may, before the institution of proceedings against a person in respect of an offence under this Act or the regulations, accept from a person alleged to have committed an offence under this Act or the regulations
(a) for a first offence, the payment of a sum equal to the minimum penalty prescribed for the offence,
(b) for a second offence, the payment of a sum equal to twice the minimum penalty prescribed for the offence, or
(c) for a third or subsequent offence, the payment of a sum equal to the maximum penalty prescribed for the offence.
45.1(2)A person who accepts payment under subsection (1) shall deliver a receipt to the offender showing the amount paid, the date of payment and the offence in respect of which the payment is made.
45.1(3)A person who makes a payment under subsection (1) shall not be prosecuted for the offence in respect of which the payment was made.
45.1(4)For the purposes of this Act only, a person who makes a payment under subsection (1) shall be deemed to have been convicted of the alleged offence in respect of which the payment was made.
45.1(5)Subsections (1) and (3) do not prevent the prosecution of a person who does not make a payment under subsection (1).
1986, c.76, s.7; 1990, c.22, s.47; 1996, c.70, s.13
Repealed
46Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.44; 1957, c.59, s.9; 1983, c.R-10.22, s.47
Repealed
47Repealed: 1983, c.R-10.22, s.47
1966, c.107, s.7; 1968, c.55, s.4; 1983, c.R-10.22, s.47
Repealed
48Repealed: 1983, c.R-10.22, s.47
1971, c.65, s.8; 1983, c.R-10.22, s.47
Repealed
49Repealed: 1987, c.4, s.13
R.S., c.213, s.45; 1987, c.4, s.13
Certificate as evidence
49.01In a prosecution or other proceeding under this Act, a certificate purporting to be signed by the Commissioner stating that
(a) a vendor was not registered under this Act at a specified time,
(b) a specified amount is the amount of tax collected or deemed to have been collected, and to be remitted under this Act and the regulations, or
(c) taxes were unremitted during a specified period of time
may be adduced in evidence without proof of the appointment, signature or authority of the Commissioner and, when so adduced, is, in the absence of evidence to the contrary, proof of the facts stated therein and, where the person named in the certificate has the same name as the accused, that the person named in the certificate is the accused.
1983, c.85, s.5
Order for payment
49.1Upon convicting a person for an offence under this Act the Court may, in addition to any penalty imposed, order the person to pay to the Minister or to the Court for the benefit of the Minister any amount owing under this Act and in default of payment the person is liable to imprisonment for a term not exceeding three months.
1979, c.67, s.10
Limitation period
49.2A prosecution for a violation of this Act shall be commenced within three years from the time of the violation.
1979, c.67, s.10
GENERAL
Prohibitions respecting tax
50(1)No vendor shall advertise, post or otherwise quote a price that includes the tax imposed by this Act unless the vendor
(a) posts in the premises conspicuous signs clearly indicating to shoppers and purchasers that the price includes the tax and clearly indicating the rate of the tax expressed as a per cent, and
(b) gives to the purchaser, at the time of purchase, a bill of sale, cash register receipt or other evidence of payment that clearly identifies to the purchaser, as a separate item and distinct from any other tax and from the price, the amount of the tax imposed by this Act that is included in the price.
50(2)No vendor shall hold out or state to the public or to any purchaser, directly or indirectly, that the tax or any part thereof imposed by this Act will be assumed or absorbed by such vendor or that it will not be considered as an element in the price to the purchaser or, that the tax or any part thereof will be refunded.
50(3)Repealed: 1994, c.33, s.3
R.S., c.213, s.46; 1975, c.59, s.8; 1987, c.55, s.3; 1994, c.33, s.3
Repealed
51Repealed: 1983, c.R-10.22, s.47
1971, c.65, s.9; 1983, c.R-10.22, s.47
Repealed
52Repealed: 1983, c.R-10.22, s.47
1971, c.65, s.9; 1976, c.55, s.5; 1983, c.R-10.22, s.47
Repealed
53Repealed: 1983, c.R-10.22, s.47
R.S., c.213, s.47; 1966, c.107, s.8; 1980, c.52, s.7; 1983, c.R-10.22, s.47
Repealed
54Repealed: 1983, c.R-10.22, s.47
1966, c.107, s.9; 1983, c.R-10.22, s.47
Repealed
55Repealed: 1983, c.R-10.22, s.47
1971, c.65, s.10; 1983, c.R-10.22, s.47
Repealed
56Repealed: 1983, c.R-10.22, s.47
1971, c.65, s.10; 1983, c.R-10.22, s.47
Tax paid into Consolidated Fund
57The proceeds of the tax shall be paid into the Consolidated Fund and shall be used to defray expenditures for social services and education.
R.S., c.213, s.48; 1966, c.107, s.10
Offences and penalties respecting corporations
58Where a corporation is guilty of an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in, or participated in, the commission of the offence is a party to and guilty of the offence and on conviction is liable to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.
1971, c.65, s.11; 1990, c.22, s.47
Power of Minister to enter into agreements with a territory or another province
58.1(1)The Minister may enter into agreements with the authorized representatives of a territory or another province with respect to the proration among the participating territories or provinces of tax paid on motor vehicles, trailers, and motor vehicle and trailer parts used in the interprovincial trucking industry.
58.1(2)The Minister may enter into agreements with the authorized representatives of a territory or another province with respect to the collection by a participating territory or province of taxes payable by a resident of that territory or province on motor vehicles and trailers purchased by the resident for partial consumption in New Brunswick.
1988, c.43, s.5
Power of Minister to enter into agreements with a territory or another province
58.2(1)The Minister may enter into agreements with the authorized representatives of the Province of Nova Scotia and the Province of Prince Edward Island for the imposition, collection and apportionment of a tax in respect of the consumption of goods purchased on ferries operating between the participating provinces.
58.2(2)An agreement under subsection (1) may provide for the application of the law of a participating province other than New Brunswick to the imposition and collection of a tax in respect of the consumption of goods purchased on ferries operating between the participating provinces.
58.2(3)An agreement entered into before this section comes into force that would be authorized by this section is ratified and confirmed and shall be deemed to have been validly entered into and to have been and to be valid and enforceable.
1993, c.10, s.4
Regulations
59(1)For the purpose of giving effect to the provisions of this Act according to their true intent and of supplying any deficiency therein, the Lieutenant-Governor in Council may make such regulations as are considered necessary or advisable.
59(2)Without limiting the generality of subsection (1), the Lieutenant-Governor in Council may make regulations,
(a) respecting the forms and records to be used for the purpose of this Act or the regulations;
(a.1) respecting exemption from tax in relation to goods sold
(i) by a parent body to its wholly owned subsidiary,
(ii) by a wholly owned subsidiary to its parent body, or
(iii) by one wholly owned subsidiary to another wholly owned subsidiary, each having a common parent body;
(a.11) respecting exemption from tax in relation to goods sold to a corporation, at the time of its incorporation, by a person who has a part ownership of the corporation;
(a.2) respecting the powers of the Commissioner in relation to exemptions from tax referred to in paragraphs (a.1) and (a.11) and the circumstances in which such powers may be exercised;
(a.3) respecting appeals from decisions made by the Commissioner in relation to exemptions from tax referred to in paragraphs (a.1) and (a.11);
(a.4) respecting exemption from tax in relation to goods sold by an amalgamating corporation, at the time of amalgamation, to the amalgamated corporation;
(a.5) respecting exemption from tax in relation to goods sold by a corporation, at the time of its winding-up or dissolution, to a person who had, until the time of its winding-up or dissolution, a part ownership of the corporation;
(a.6) respecting exemption from tax in relation to goods sold to a partnership, at the time of its formation or at the time of a change in its membership, by a person who becomes, at the time of its formation or at the time of the change in its membership, a partner in the partnership;
(a.7) respecting exemption from tax in relation to goods sold by a partnership, at the time of a change in its membership or at the time of its dissolution, to a person who was, until the time of the change in its membership or until the time of its dissolution, a partner in the partnership;
(a.8) respecting the powers of the Commissioner in relation to exemptions from tax referred to in paragraphs (a.4) to (a.7) and the circumstances in which such powers may be exercised;
(a.9) respecting appeals from decisions made by the Commissioner in relation to exemptions from tax referred to in paragraphs (a.4) to (a.7);
(b) prescribing the time and manner for remittances under subsection 15.01(2);
(b.1) fixing a sum for purposes of subsection 8.1(8);
(b.2) exempting contracts from the application of section 8.1;
(b.3) fixing a fee for the issuance of a certificate under section 8.1;
(c) Repealed: 1983, c.R-10.22, s.47
(d) authorizing a designated officer or class of officers to exercise any powers or perform any duties of the Commissioner under this Act;
(d.1) respecting the manner in which, the criteria by which, and the procedure, terms and conditions under which a person may be determined to be and may be registered as a farmer for the purposes of this Act;
(d.2) respecting the manner in which, the criteria by which, and the procedure, terms and conditions under which a person may be determined to be and may be registered as a fisherman for the purposes of this Act;
(d.3) respecting the manner in which, the criteria by which, and the procedure, terms and conditions under which a person may be determined to be and may be registered as a silviculturist for the purposes of this Act;
(d.4) respecting the manner in which, the criteria by which, and the procedure, terms and conditions under which a person may be determined to be and may be registered as a wood producer for the purposes of this Act;
(d.5) respecting the manner in which, the criteria by which, and the procedure, terms and conditions under which a person may be determined to be and may be registered as an aquaculturist for the purposes of this Act;
(d.6) respecting the suspension, cancellation and reinstatement of the registration of a person for the purposes of this Act as a farmer, fisherman, silviculturist, wood producer or aquaculturist, as the case may be;
(d.7) fixing a fee for the registration or the renewal of a registration of a person for the purposes of this Act as a farmer, fisherman, silviculturist, wood producer or aquaculturist;
(e) providing for rebate of the tax in whole or in part to
(i) the Crown,
(ii) religious, charitable or benevolent organizations with respect to the purchase of goods or services entering into capital investment by such organizations,
(iii) purchasers in such exceptional circumstances as may be prescribed by regulation,
(iv) purchasers of such goods or services as may be prescribed by regulation and more particularly, but not so as to restrict the generality of the foregoing, to purchasers of hospital beds for home use and to purchasers of special equipment required by disabled persons,
(v) owners of real property in respect of elevating devices specifically designed for use by physically handicapped persons that have been installed on the real property for the benefit of these persons,
(vi) the purchaser of a specially equipped passenger vehicle, truck not exceeding forty-five hundred kilograms in gross vehicle mass or van, if the passenger vehicle, truck or van is to be used primarily for the personal transportation of a person who is permanently deprived of the use of both lower limbs as a result of a physiological ailment, injury, defect or deficiency,
(vii) the purchaser of a specially equipped motor vehicle, if
(A) the purchaser is a non-profit or charitable organization, or donates the vehicle to a non-profit or charitable organization within thirty days after the purchase, and
(B) the vehicle is to be used by the organization primarily for the transportation of a person who is deprived of the use of both lower limbs as a result of a physiological ailment, injury, defect or deficiency,
(viii) farmers who are registered in accordance with this Act and the regulations and who purchase goods that are prescribed by regulation and are to be used directly in farming,
(ix) fishermen who are registered in accordance with this Act and the regulations and who purchase goods that are prescribed by regulation and are to be used directly in the catching of fish,
(x) silviculturists who are registered in accordance with this Act and the regulations and who purchase goods that are prescribed by regulation and are to be used directly in silviculture,
(xi) wood producers who are registered in accordance with this Act and the regulations and who purchase goods that are prescribed by regulation and are to be used directly in harvesting wood, and
(xii) aquaculturists who are registered in accordance with this Act and the regulations and who purchase goods that are prescribed by regulation and are to be used directly in aquaculture,
and for the terms and conditions under which such rebates may be made;
(e.1) respecting the calculation of the fair value of goods for the tax on the use or consumption of such goods where such goods are used or consumed within the Province and are used or consumed frequently or substantially outside the Province, which calculation may be different for different goods;
(e.2) respecting the reporting of matters for the purposes of subsections 5(2) and 8(2.12);
(e.21) prescribing other goods for the purposes of subsection 5.1(2);
(e.22) respecting the suspension, cancellation and reinstatement of the registration certificate of a vendor;
(e.23) prescribing acts of the Legislature for the purposes of paragraph 15(1)(a);
(e.24) respecting the circumstances under which a registration certificate of a vendor may be suspended or cancelled under subsection 15(1);
(e.3) respecting the exemption of persons for the purposes of subsection 15.2(1);
(e.4) respecting the circumstances under which a registration may be suspended or cancelled under subsection 15.2(4);
(f) defining any expression used in the Act and not herein defined;
(f.1) respecting the collection of tax by an enforcement agent for the purposes of section 8.01 and respecting any matter considered necessary to carry out a taxation agreement referred to in section 8.01;
(f.2) respecting the rebate of tax for the purposes of subsection 8.01(6), including the terms and conditions governing applications for and payments of the rebate;
(g) providing in cases of undue hardship or inconvenience, including cases involving
(i) the purchase of goods at rummage sales, church sales or bazaars, or
(ii) the purchase of goods or services entering into capital investment by religious, charitable or benevolent organizations,
for exemption from tax in whole or in part and for attaching terms and conditions to such exemption;
(g.1) prescribing goods that are exempt from tax under paragraph 11(i), (k), (tt), (uu) or (vv);
(g.2) respecting the issuance of “P” numbers to persons for the purposes of this Act, including the requirements to be met by applicants for and holders of “P” numbers or classes of “P” numbers;
(g.3) respecting the suspension, reinstatement, cancellation and expiration of “P” numbers or classes of “P” numbers;
(g.4) respecting the use of “P” numbers or classes of “P” numbers issued under this Act;
(h) Repealed: 1993, c.35, s.9
(h.01) identifying specific goods or classes of goods that do or do not fall within the ambit of paragraph 11(ss.1);
(h.1) identifying specific goods or classes of goods that do or do not fall within the ambit of paragraphs 11(o), (p), (q) and (ff);
(h.2) identifying specific telephone services and telecommunication services, or classes of them, that do or do not fall within the ambit of paragraph 11(ll);
(h.3) identifying consumers or classes of consumers that do or do not fall within the ambit of paragraph 11(ll).
(i) Repealed: 1983, c.R-10.22, s.47
59(3)Regulations made under this section may be retroactive in their operation to March 1, 1977 or to any date after March 1, 1977.
59(4)Notwithstanding subsection (3), regulations made under this section with respect to goods used or consumed within the Province and used or consumed frequently or substantially outside the Province may be retroactive in their operation to April 1, 1969 or to any date after April 1, 1969.
R.S., c.213, s.49; 1953, c.25, s.19; 1957, c.59, s.10; 1974, c.47(Supp.), s.4; 1980, c.52, s.8; 1983, c.R-10.22, s.47; 1983, c.85, s.6; 1983, c.86, s.17; 1985, c.68, s.8; 1987, c.55, s.4; 1987, c.56, s.1; 1988, c.43, s.6; 1989, c.38, s.2; 1989, c.39, s.2; 1989, c.62, s.4; 1993, c.10, s.5; 1993, c.35, s.9; 1993, c.47, s.3; 1993, c.66, s.5; 1994, c.33, s.4; 1994, c.34, s.3; 1995, c.27, s.2; 1996, c.66, s.2; 1996, c.70, s.13
SCHEDULE A
Column I
Column II
Section
Category of Offence
 
  4.............. 
E
  7(1).............. 
E
  8(2).............. 
C
  8(2.11).............. 
E
  8.1(1).............. 
C
  8.1(2).............. 
C
10.............. 
E
11.01(1)(b)..............
E
11.01(2).............. 
E
12(a).............. 
E
12(b).............. 
E
12(c).............. 
E
14..............
B
15.01(1).............. 
E
15.01(2).............. 
E
24.1.............. 
E
43.............. 
F
44(1).............. 
B
50(1)(a).............. 
C
50(1)(b).............. 
C
50(2).............. 
C
1990, c.61, s.131; 1994, c.33, s.5
N.B. This Act is consolidated to June 13, 2012.