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Acts and Regulations
R-10.22
- Revenue Administration Act
Summary
Regulation
1
Chapter
Title
84-247
General
Full text
Detailled Table of Contents
Current to 1 January 2024
Revenue Administration Act
1
Definitions
 ADMINISTRATION
2
Administration of Act
2.1
Delegation by Minister
3
Provincial Tax Commissioner, Deputy Minister, inspectors, auditors
3.1
Delegation by Commissioner
3.2
Delegation by an inspector or auditor
3.3
Agreement with another Minister of the Crown
 LIABILITY AND ASSESSMENT
4
Liability and assessment of taxpayer
 COLLECTION
5
Collection of tax by collector
6
Allowance or commission
7
Separate trust account for tax collected
8
Returns
9
Records
10
Records of wholesaler, manufacturer or importer
10.1
Allowance or commission to person other than collector
11
Estimate of tax by Commissioner
 AGREEMENTS WITH BANDS
11.1
Sharing of tax revenues with bands
 OBJECTION AND APPEAL
12
Notice of objection
13
Appeal to Minister
14
Appeal to Court of King’s Bench
15
Jurisdiction and procedures of Court of King’s Bench
16
Date of hearing of appeal
17
Production of papers and documents
18
Hearing and decision of appeal
19
Costs
20
Appeal to Court of Appeal
20.1
Requirement to keep records
21
Effect of appeal on tax payable, interest and penalties
 RECOVERY OF TAX
22
Tax a debt to the Crown
23
Certificate on default
23.1
Liability of directors
23.2
Dispute notice
 INTEREST
24
Interest
 LIENS
25
Imposition of lien
26
Special lien on property and estate of collector
26.1
Collector and a person associated with each other
27
Execution of lien
 AUDIT AND INSPECTION
28
Audit by Commissioner or auditors
29
Entry and inspection
29.1
Application for entry warrant
29.2
Accompaniment by police officer or member of Royal Canadian Mounted Police
 OFFENCES AND PENALTIES
30
Offences and penalties
31
Certificate as evidence
32
Additional penalty
33
Offences and penalties
34
Order on conviction and penalty
35
Parties to offence
36
Limitation period
37
Voluntary payment
 REFUNDS
38
Refund for overpayment
 WAIVER OF INTEREST AND PENALTIES
38.1
Waiver of interest and penalties
 SECURITY
39
Security from contractor not resident in Province
40
Security from collector
 CONFIDENTIAL INFORMATION
41
Confidentiality of information
41.1
Statement by Commissioner
 GENERAL
42
Receipt of notice sent by mail
43
Act binds Crown
44
Regulations
45
Gasoline and Motive Fuel Tax Act
46
Pari-Mutuel Tax Act
47
Social Services and Education Tax Act
48
Theatres, Cinematographs and Amusements Act
49
Tobacco Tax Act
50
Commencement
SCHEDULE A
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