Acts and Regulations

H-1.01 - Harmonized Sales Tax Act

Table of contents
Full text
Current to 1 January 2024
CHAPTER H-1.01
Harmonized Sales Tax Act
Assented to February 28, 1997
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
Definitions
1In this Act
“Commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act and includes any person designated by the Commissioner to act on his or her behalf;(Commissaire)
“Minister” means the Minister of Finance and Treasury Board of New Brunswick and includes any person designated by the Minister to act on his or her behalf.(Ministre)
2019, c.29, s.72
I
RATIFICATION OF AGREEMENT
Ratification of Agreement
2(1)The Comprehensive Integrated Tax Coordination Agreement entered into on October 18, 1996, between the Minister on behalf of the Government of New Brunswick and the Minister of Finance of Canada on behalf of the Government of Canada, is ratified and confirmed and is valid for all purposes.
2(2)The Minister, with the approval of the Lieutenant-Governor in Council, may on behalf of the Government of New Brunswick enter into an agreement with the Government of Canada amending or varying the agreement referred to in subsection (1) or any agreement entered into under this subsection.
2(3)Where the participating provinces propose a change in the rate of tax or in the tax base in accordance with the agreement under subsection (1) or an agreement under subsection (2), or, where an agreement is entered into under subsection (2), the Minister shall introduce for the consideration of the Legislative Assembly a resolution respecting the change or the agreement under subsection (2), as the case may be, within ten days after its proposal or execution if the Legislative Assembly is then sitting, or, if the Legislative Assembly is not then sitting, within ten days after it next sits.
II
TRANSITION
Repealed: 2012, c.36, s.4
2012, c.36, s.4
Application of Social Services and Education Tax Act
Repealed: 2012, c.36, s.4
2012, c.36, s.4
3Repealed: 2012, c.36, s.4
2012, c.36, s.4
Limitation on refunds
Repealed: 2012, c.36, s.4
2012, c.36, s.4
4Repealed: 2012, c.36, s.4
2012, c.36, s.4
Regulations
Repealed: 2012, c.36, s.4
2012, c.36, s.4
5Repealed: 2012, c.36, s.4
2012, c.36, s.4
Interpretation
Repealed: 2012, c.36, s.4
2012, c.36, s.4
6Repealed: 2012, c.36, s.4
2012, c.36, s.4
III
TAX INCLUSIVE PRICING
Repealed: 2012, c.13, s.3.
Repealed
7Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Manner of expressing price and cost
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
8Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Regulations
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
9Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Offence and penalty
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
10Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
IV
PAYMENTS AND CREDITS
Definitions
11In this Part
“recipient” means a recipient as defined in subsection 123(1) of the Excise Tax Act (Canada);(acquéreur)
“supply” means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada);(fourniture)
“supply made in the Province” means a supply made in New Brunswick determined under the Excise Tax Act (Canada) as though that Act applied to the construction of this Part.(fourniture effectuée dans la province)
Payments and credits
12(1)The Minister, or any authority or person authorized under an agreement referred to in section 2 or 31, may pay to or credit a recipient with an amount equal to the tax, in whole or in part, paid or payable under Part IX of the Excise Tax Act (Canada) for a supply prescribed by regulation and made in the Province.
12(2)A payment or credit under subsection (1) for a supply prescribed by regulation for the purposes of this subsection, shall be considered to be a reduction of the revenue which would otherwise be payable to the Province under the agreement referred to in section 2.
12(3)A payment or credit under subsection (1) for a supply prescribed by regulation for the purposes of this subsection, shall be paid out of the Consolidated Fund and charged to the appropriate revenue, but, if that source of revenue is no longer available, such payments are deemed to be expenditures out of a statutory appropriation and do not require to be voted annually by the Legislature.
Regulations
13(1)The Lieutenant-Governor in Council may make regulations
(a) respecting a payment or credit under section 12, including, without limiting the generality of the foregoing, eligibility for, application for, the amount of and appeals in respect of the payment or credit, and payments or credits made at the point of supply;
(b) prescribing supplies for the purposes of subsection 12(1);
(c) prescribing supplies for the purposes of subsection 12(2);
(d) prescribing supplies for the purposes of subsection 12(3);
(e) respecting forms for the purposes of this Part;
(f) generally to give effect to the purposes of this Part.
13(2)A regulation under subsection (1) may be made retroactive.
V
VEHICLES
Imposition of tax
14(1)Every consumer of a vehicle required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act shall pay to the Minister for the purpose of raising of revenue for provincial purposes, a tax at the rate of 15% of the fair value of the vehicle, where the supply of the vehicle is made in the Province and is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).
14(2)Every person who brings or causes to be brought into the Province or who receives delivery in the Province of a vehicle that is required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act, for his or her own consumption or for the consumption of another person at his or her expense, or on behalf of or as agent for a principal who desires to utilize such vehicle for consumption by such principal or by any other person at the expense of such principal, shall pay to the Minister for the purpose of raising of revenue for provincial purposes, a tax at the rate of 15% of the fair value of the vehicle, where the supply of the vehicle is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).
14(3)The tax shall be computed to the nearest cent, and one-half cent shall be deemed to be one cent.
14(4)The proceeds of the tax shall be paid into the Consolidated Fund.
2003, c.7, s.35; 2007, c.5, s.1; 2008, c.10, s.1; 2016, c.29, s.1
Payment of tax
15(1)The tax shall be paid at the time the vehicle is registered under the Motor Vehicle Act or the Off-Road Vehicle Act, as the case may be, or at such time and in such manner as are provided for in the regulations.
15(2)The Registrar, as defined in the Motor Vehicle Act or the Off-Road Vehicle Act, as the case may be, or any person designated by the Registrar, is an agent of the Minister for the purpose of collecting the tax under this Part.
2003, c.7, s.35
Determination of fair value
16(1)The fair value of vehicles for the purposes of taxation under this Part shall be as determined in accordance with the regulations.
16(2)If a person purchases a vehicle taxable under this Part and trades as part of the consideration of the purchase price one or more vehicles that are required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act, the tax shall be computed on the difference between the fair value of the vehicle purchased and the fair value of the vehicle or vehicles traded.
2003, c.7, s.35
Exemption
17Where an individual sets up residence in the Province and brings a vehicle into the Province for his or her personal use, no tax is payable on the vehicle under section 14, if the individual has resided outside the Province for at least one hundred and eighty-three consecutive days before setting up residence in the Province and the vehicle has been owned by the individual for more than thirty days before the individual sets up residence in the Province.
Information
18The purchaser of a vehicle taxable under this Part shall provide the Registrar as defined in the Motor Vehicle Act or the Off-Road Vehicle Act, as the case may be, or any person designated by the Registrar, with a copy of the bill of sale or such other documents relating to the purchase as the Commissioner requires.
2003, c.7, s.35
Application of Revenue Administration Act
19Except as otherwise provided in this Part or in the regulations under this Part, the Revenue Administration Act and any regulations under that Act apply with the necessary modifications for the purposes of this Part.
Offences and penalties
20(1)A person who violates or fails to comply with section 14 or 18 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
20(2)A person who violates or fails to comply with any provision in the regulations commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category B offence.
20(3)A prosecution for an offence under this Part shall be commenced within three years from the time it is alleged to have been committed.
Regulations
21(1)The Lieutenant-Governor in Council may make regulations
(a) respecting the tax imposed under this Part, including refunds and rebates for such tax;
(b) respecting the time and manner for paying the tax under this Part;
(c) respecting the exemption of consumers and other persons from the liability to pay the tax, in whole or in part, under section 14 and the imposition of terms and conditions on such exemption;
(d) respecting the determination of the fair value of vehicles for the purposes of taxation under this Part, including objections on the amount of the fair value;
(e) prescribing fees for objections on the amount of the fair value;
(f) respecting setting residence in the Province for the purposes of section 17;
(g) respecting the application of the Revenue Administration Act and any regulations under that Act to this Part;
(h) defining for the purposes of this Part a word or expression used but not defined in this Part;
(i) respecting forms for the purposes of this Part;
(j) generally to give effect to the purposes of this Part.
21(2)A regulation under subsection (1) may be made retroactive.
VI
DESIGNATED TANGIBLE PERSONAL
PROPERTY
Imposition of tax
22(1)Every consumer of tangible personal property designated by regulation and consumed within the Province shall pay to the Minister, for the purpose of raising of revenue for provincial purposes, a tax in respect of the consumption of such personal property computed at the rate of 15% of the fair value of such personal property where the supply of such personal property is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).
22(2)Every person who brings or causes to be brought into the Province or who receives delivery in the Province of designated tangible personal property for his or her own consumption or for the consumption of another person at his or her expense, or on behalf of or as agent for a principal who desires to utilize such personal property for consumption by such principal or by any other person at the expense of such principal, shall pay to the Minister for the purpose of raising revenue for provincial purposes, a tax at the rate of 15% of the fair value of such personal property, where the supply of the personal property is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).
22(3)The tax shall be computed to the nearest cent, and one-half cent shall be deemed to be one cent.
22(4)The proceeds of the tax shall be paid into the Consolidated Fund.
2007, c.5, s.2; 2008, c.10, s.2; 2016, c.29, s.2
Payment of tax
23The tax shall be paid at such time and in such manner as are provided for in the regulations.
Designated tangible personal property delivered from outside Province
24(1)Every person who brings or causes to be brought into the Province or who receives delivery in the Province of designated tangible personal property taxable under section 22, for his or her own consumption or for the consumption of another person at his or her expense, or on behalf of or as agent for a principal who desires to utilize such personal property for consumption by such principal or by any other person at the expense of such principal, shall immediately report the matter to the Commissioner and forward or produce to the Commissioner the invoice, if any, in respect of such personal property and any other information required by the Commissioner with respect to such personal property.
24(2)Every person who, as described in subsection (1), brings or causes to be brought into the Province or receives delivery in the Province of designated tangible personal property shall, at the time of reporting the matter to the Commissioner under subsection (1), pay tax on the fair value of the personal property.
Determination of fair value
25(1)The fair value of designated tangible personal property for the purposes of taxation under this Part shall be as determined in accordance with the regulations.
25(2)If within the Province a person purchases designated tangible personal property taxable under section 22 from a person residing in the Province and trades as part of the consideration of the purchase price other designated tangible personal property, the tax shall be computed on the difference between the fair value of the personal property purchased and the fair value of the personal property traded.
Exemption
26Where an individual sets up residence in the Province and brings designated tangible personal property into the Province for his or her personal use, no tax is payable on the personal property under section 22, if the individual has resided outside the Province for at least one hundred and eighty-three consecutive days before setting up residence in the Province and the personal property has been owned by the individual for more than thirty days before the individual sets up residence in the Province.
Information
27The purchaser of designated tangible personal property taxable under section 22 shall provide the Commissioner with a copy of the bill of sale or such other documents relating to the purchase as the Commissioner requires.
Application of Revenue Administration Act
28Except as otherwise provided in this Part or in the regulations under this Part, the Revenue Administration Act and any regulations under that Act apply with the necessary modification for the purposes of this Part.
Offences and penalties
29(1)A person who violates or fails to comply with section 22 or 27 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
29(2)A person who violates or fails to comply with any provision in the regulations commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category B offence.
29(3)A prosecution for an offence under this Part shall be commenced within three years from the time it is alleged to have been committed.
Regulations
30(1)The Lieutenant-Governor in Council may make regulations
(a) designating tangible personal property for the purposes of this Part;
(b) respecting the tax imposed under this Part, including refunds and rebates for such tax;
(c) respecting the time and manner for paying the tax under this Part;
(d) respecting the exemption of consumers and other persons from the liability to pay the tax, in whole or in part, under section 22 and the imposition of terms and conditions on such exemption;
(e) respecting the determination of the fair value of designated tangible personal property for the purposes of taxation under this Part, including objections on the amount of the fair value;
(f) prescribing fees for objections on the amount of the fair value;
(g) respecting setting up residence in the Province for the purposes of section 26;
(h) respecting the application of the Revenue Administration Act and any regulations under that Act to this Part;
(i) defining for the purposes of this Part a word or expression used but not defined in this Part;
(j) respecting forms for the purposes of this Part;
(k) generally to give effect to the purposes of this Part.
30(2)A regulation under subsection (1) may be made retroactive.
VII
AUTHORITY TO ENTER AGREEMENTS AND
CONFIDENTIALITY
Authority to enter agreements
31(1)The Minister, with the approval of the Lieutenant-Governor in Council, may on behalf of the Government of New Brunswick enter into agreements with the Government of Canada respecting the administration and enforcement of this Act and respecting the exchange and sharing of information and technology necessary for the administration and enforcement of this Act.
31(2)The Minister, with the approval of the Lieutenant-Governor in Council, may on behalf of the Government of New Brunswick enter into an agreement with the Government of Canada amending or varying an agreement referred to in subsection (1) or any agreement entered into under this subsection.
Confidentiality
32(1)The Minister may authorize persons to receive information, records and returns for the purposes of this Act.
32(2)A person who has custody or control over information, records or returns under this Act shall not disclose that information or those records or returns to any other person except
(a) for the purposes of this Act and the regulations under this Act;
(b) for the purposes of administering or enforcing an enactment of the Province, a territory or another province of Canada, Canada or another country or a state or territory of another country, that provides for the imposition of a tax or fee;
(c) for the purposes of the Liquor Control Act;
(d) under an agreement under section 31;
(e) under an agreement that
(i) is between the Government of New Brunswick and another government,
(ii) relates to the administration or enforcement of an enactment of the Province, a territory or another province of Canada, Canada or another country or a state or territory of another country, that provides for the imposition of a tax or fee, and
(iii) provides for the disclosure of information, returns and records to and the exchange of similar information, returns and records with another government; or
(f) for the purpose of the compilation of statistical information by the Government of New Brunswick or the Government of Canada.
VIII
INSPECTIONS
Designation of inspectors
33The Minister, or an authority or person authorized under an agreement referred to in section 2 or 31, may designate persons as inspectors for the purposes of this Act and the regulations under this Act.
Written designation
34(1)A document in writing signed by the Minister, or authority or person authorized under an agreement referred to in section 2 or 31, designating a person as an inspector for the purposes of this Act and the regulations, shall, without proof of the designation or signature of the Minister, be accepted by all courts in the Province as conclusive proof of the authority stated in the document.
34(2)The person in possession of a written designation shall, upon proof that his or her name is the same as the person named in the designation, be deemed to be the person named in the designation.
Powers of inspectors
35(1)An inspector may, at all reasonable times, for any purpose related to the administration or enforcement of this Act or the regulations, inspect, audit or examine the documents, property or processes of a person that may be relevant in determining the obligations of that or any other person under this Act or the amount of any payment or credit to which that or any other person is entitled and, for those purposes, the inspector may
(a) subject to subsection (2), enter any premises or place where any business or commercial activity is carried on, any property is kept, anything is done in connection with any business or commercial activity or any documents are or should be kept, and
(b) require the owner or manager of the property, business or commercial activity and any other person on the premises or in the place to give to the inspector all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the inspector.
35(2)Where any premises or place referred to in paragraph (1)(a) is a private dwelling, an inspector shall not enter that dwelling unless the inspector
(a) has the consent of a person who appears to be an adult and an occupant of the dwelling, or
(b) obtains an entry warrant in accordance with the Entry Warrants Act.
35(3)An inspector may detain for the purposes of evidence any document or thing that the inspector discovers while acting under this section and believes, on reasonable grounds, may afford evidence of a violation of or a failure to comply with a provision of this Act or the regulations.
Assistance to inspectors
36The owner or person in charge of any place or premises and any agents or employees of the owner or person in charge shall give all reasonable assistance to an inspector to enable the inspector to carry out the inspector’s duties under this Act and shall furnish the inspector with such information as the inspector may reasonably require.
Obstruction or hindrance of inspectors
37No person shall obstruct or hinder an inspector in the carrying out of the inspector’s duties under this Act.
Statements to inspectors
38No person shall knowingly make a false or misleading statement, either orally or in writing, to inspectors in carrying out their duties under this Act.
Offence and penalty
39(1)Any person who violates or fails to comply with section 36, 37 or 38 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.
39(2)Where an offence under subsection (1) continues for more than one day,
(a) the minimum fine that may be imposed is the minimum fine set by subsection (1) multiplied by the number of days during which the offence continues, and
(b) the maximum fine that may be imposed is the maximum fine set by subsection (1) multiplied by the number of days during which the offence continues.
39(3)A prosecution for an offence under this Part shall be commenced within three years from the time it is alleged to have been committed.
IX
REGISTRATION
Repealed: 2012, c.13, s.3
Definitions
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
40Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Registration
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
41Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Application
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
42Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Registration not transferable
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
43Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Suspension, cancellation, revocation and reinstatement of registration
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
44Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Offences and penalties
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
45Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Action for restraint of violation
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
46Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
Regulations
Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
47Repealed: 2012, c.13, s.3.
2012, c.13, s.3.
X
ADMINISTRATION
Designation by Minister
48(1)The Minister is responsible for the administration of this Act and may designate persons to act on his or her behalf.
48(2)The Provincial Tax Commissioner provided for under the Revenue Administration Act may act on behalf of the Minister in matters relating to this Act and for the purposes of this Act is a person designated to act on behalf of the Minister.
Designation by Commissioner
49(1)The Provincial Tax Commissioner provided for under the Revenue Administration Act may designate persons to act on his or her behalf for the purposes of this Act.
49(2)The Deputy Minister of Finance and Treasury Board may exercise the authority of the Commissioner under this Act.
2019, c.29, s.72
XI
CONSEQUENTIAL AMENDMENTS
Admission and Amusement Tax Act
50(1)The Admission and Amusement Tax Act, chapter A-2.1 of the Acts of New Brunswick, 1988, is repealed.
50(2)New Brunswick Regulation 89-79 under the Admission and Amusement Tax Act is repealed.
50(3)Notwithstanding subsections (1) and (2) and section 55, the Admission and Amusement Tax Act and New Brunswick Regulation 89-79 under that Act, and the Revenue Administration Act with respect to the tax imposed under the Admission and Amusement Tax Act, and New Brunswick Regulation 84-247 under that Act, continue to apply to admissions taxable under the Admission and Amusement Tax Act before the commencement of this section, the licensing of places of admission and amusement devices before the commencement of this section, and any other matter pertaining to the imposition of the tax and the licensing of places of admission and amusement devices under the Admission and Amusement Tax Act, including, without limiting the generality of the foregoing, assessments, audits, inspections, appeals, liens, interest, recovery of the tax, enforcement, penalties, collections and remission of the tax, refunds and rebates.
50(4)Notwithstanding subsections (1) and (2) and section 55, where any admission to an amusement, recreation, performance or other event is paid for before October 24, 1996, the Admission and Amusement Tax Act and New Brunswick Regulation 89-79 under that Act, and the Revenue Administration Act with respect to the tax imposed under the Admission and Amusement Tax Act, and New Brunswick Regulation 84-247 under that Act, apply to any other admissions to that amusement, recreation, performance or other event, regardless of when the other admissions are paid for.
50(5)Notwithstanding subsections (1) and (2) and section 55, there shall be no refund of the fee, or portion of the fee, for an admissions tax licence or amusement device licence that is in force immediately before the commencement of this section.
50(6)Notwithstanding subsections (1) and (2) and section 55, the Lieutenant-Governor in Council may make regulations
(a) respecting the transition from the system of taxation under the Admission and Amusement Tax Act and New Brunswick Regulation 89-79 under that Act, and the Revenue Administration Act with respect to the tax imposed under the Admission and Amusement Tax Act and New Brunswick Regulation 84-247 under that Act, to the system of taxation under Part IX of the Excise Tax Act (Canada);
(b) respecting the application of the Admission and Amusement Tax Act and New Brunswick Regulation 89-79 under that Act, and the Revenue Administration Act with respect to the tax imposed under the Admission and Amusement Tax Act and New Brunswick Regulation 84-247 under that Act, to transactions relating to admissions to events in the Province which transactions commence before the commencement of this section, and which are completed on or after the commencement of this section;
(c) respecting forms for the purposes of this section.
50(7)A regulation under subsection (6) may be made retroactive, or made to apply to any transaction that occurred before the regulation was made.
All-Terrain Vehicle Act
51Paragraph 5(b) of the All-Terrain Vehicle Act, chapter A-7.11 of the Acts of New Brunswick, 1985, is repealed and the following is substituted:
(b) taxes owing under the Social Services and Education Tax Act or the Harmonized Sales Tax Act have not been paid in respect of the vehicle, or
Gasoline and Motive Fuel Tax Act
52(1)Section 1 of the Gasoline and Motive Fuel Tax Act, chapter G-3 of the Revised Statutes, 1973, is amended by adding the following definition in alphabetical order:
“fuel exemption card” means a fuel exemption card that is issued or renewed under this Act and that has not expired or been suspended, cancelled or revoked;(carte d’exonération du carburant)
52(2)Subsection 3(6) of the Act is amended
(a) in paragraph (a) by striking out the portion preceding subparagraph (i) and substituting the following:
(a) by a person who is determined by the Minister to be a farmer under this Act and is the holder of a fuel exemption card, for use solely
(b) in paragraph (b) by striking out the portion preceding subparagraph (i) and substituting the following:
(b) by a person who is determined by the Minister to be a wood producer under this Act and is the holder of a fuel exemption card, for use solely in the operation of
(c) in paragraph (c) by striking out “by a person validly registered as a fisherman under the Social Services and Education Tax Act,” and substituting “by a person who is determined by the Minister to be a fisherman under this Act and is the holder of a fuel exemption card,”;
(d) in paragraph (c.1) by striking out the portion preceding subparagraph (i) and substituting the following:
(c.1) by a person who is determined by the Minister to be an aquaculturist under this Act and is the holder of a fuel exemption card, for use solely in the operation of
(e) in paragraph (c.2) by striking out the portion preceding subparagraph (i) and substituting the following:
(c.2) by a person who is determined by the Minister to be a silviculturist under this Act and is the holder of a fuel exemption card, for use solely
52(3)Subsection 6(6) of the Act is amended
(a) in paragraph (a) by striking out the portion preceding subparagraph (i) and substituting the following:
(a) by a person who is determined by the Minister to be a farmer under this Act and is the holder of a fuel exemption card, for use solely
(b) in paragraph (b) by striking out the portion preceding subparagraph (i) and substituting the following:
(b) by a person who is determined by the Minister to be a wood producer under this Act and is the holder of a fuel exemption card, for use solely in the operation of
(c) in paragraph (c) by striking out “by a person validly registered as a fisherman under the Social Services and Education Tax Act,” and substituting “by a person who is determined by the Minister to be a fisherman under this Act and is the holder of a fuel exemption card,”;
(d) in paragraph (c.1) by striking out the portion preceding subparagraph (i) and substituting the following:
(c.1) by a person who is determined by the Minister to be an aquaculturist under this Act and is the holder of a fuel exemption card, for use solely in the operation of
(e) in paragraph (c.2) by striking out the portion preceding subparagraph (i) and substituting the following:
(c.2) by a person who is determined by the Minister to be a silviculturist under this Act and is the holder of a fuel exemption card, for use solely
52(4)Subsection 10(6) of the Act is amended in the portion following paragraph (c) by striking out “any licence or permit” and substituting “any licence, permit or fuel exemption card”.
52(5)The Act is amended by adding after section 16.1 the following:
FUEL EXEMPTION CARDS
16.2(1)Upon application in accordance with the regulations and payment of the fee prescribed by regulation, the Minister may determine a person to be a farmer, fisherman, silviculturist, wood producer or aquaculturist, in accordance with the criteria in the regulations, and may issue a fuel exemption card to such person.
16.2(2)The Minister may, in his or her discretion, approve or reject an application under subsection (1) or require the applicant to provide such further information or documentation as the Minister considers necessary.
16.2(3)The Minister may renew, suspend, cancel, revoke or reinstate a fuel exemption card in accordance with the regulations.
16.2(4)A fuel exemption card is not transferable and no person other than the holder or an employee or agent authorized by the holder for the purpose shall assume or take the benefit of the card.
52(6)Subsection 41(3) of the Act is amended by striking out “for a licence or permit” and substituting “for a licence, permit or fuel exemption card”.
52(7)Subsection 45(2) of the Act is amended by adding after paragraph (k.3) the following:
(k.4) respecting an application under subsection 16.2(1);
(k.5) respecting the criteria by which, and the procedure, terms and conditions under which a person may be determined to be a farmer, fisherman, silviculturist, wood producer or aquaculturist and may be issued a fuel exemption card for the purposes of this Act;
(k.6) respecting the renewal, suspension, cancellation, revocation or reinstatement of a fuel exemption card;
(k.7) prescribing fees for the issuance or renewal of a fuel exemption card;
(k.8) respecting the effective date and expiry date of a fuel exemption card;
(k.9) respecting the period of time during which a fuel exemption card may be suspended;
52(8)Schedule A of the Act is amended by adding after
15(3).............. E
the following:
16.2(4).............. E
52(9)A person validly registered as a farmer, fisherman, silviculturist, wood producer or aquaculturist under the Social Services and Education Tax Act on the commencement of this section shall be deemed to be a farmer, fisherman, silviculturist, wood producer or aquaculturist, as the case may be, for the purposes of the Gasoline and Motive Fuel Tax Act and shall be deemed to have been issued a fuel exemption card under subsection 16.2(1) of the Gasoline and Motive Fuel Tax Act, as enacted by subsection (5).
52(10)A fuel exemption card deemed to have been issued under subsection (9) expires on the date that the registration for a farmer, fisherman, silviculturist, wood producer or aquaculturist, as the case may be, would have expired under the Social Services and Education Tax Act.
52(11)A fuel exemption card deemed to have been issued under subsection (9) is valid until it expires, or is suspended, cancelled or revoked under the Gasoline and Motive Fuel Tax Act, whichever occurs first.
Motor Vehicle Act
53Paragraph 25(b.1) of the Motor Vehicle Act, chapter M-17 of the Revised Statutes, 1973, is repealed and the following is substituted:
(b.1) that the taxes owing under the Social Services and Education Tax Act or the Harmonized Sales Tax Act in respect of the motor vehicle have not been paid;
Real Property Transfer Tax Act
54Subsection 8(2) of the Real Property Transfer Tax Act, chapter R-2.1 of the Acts of New Brunswick, 1983, is amended by striking out “, Admission and Amusement Tax Act”.
Revenue Administration Act
55Section 1 of the Revenue Administration Act, chapter R-10.22 of the Acts of New Brunswick, 1983, is amended by repealing paragraph (a) of the definition “revenue Act”.
Roosevelt Campobello International Park Act
56Section 7 of the Roosevelt Campobello International Park Act, chapter R-11 of the Revised Statutes, 1973, is amended
(a) by striking out the semicolon at the end of paragraph (b) and substituting a period;
(b) by repealing paragraph (c).
XII
COMMENCEMENT
Parts III to VI and VIII to XI
57Parts III to VI and VIII to XI of this Act or any provision of them come into force on a day or days to be fixed by proclamation.
N.B. Parts IV, V, VIII, X and XI of this Act were proclaimed and came into force April 1, 1997.
N.B. Part VI of this Act was proclaimed and came into force April 1, 2000.
N.B. Parts III and IX of this Act were repealed by the Statute Repeal Act, 2012, c.13, in force December 31, 2015.
N.B. This Act is consolidated to December 20, 2019.