Acts and Regulations

83-70 - Remittance

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Current to 1 January 2024
NEW BRUNSWICK
REGULATION 83-70
under the
Metallic Minerals Tax Act
(O.C. 83-376)
Filed April 29, 1983
Under paragraph 32(1)(a.1) of the Metallic Minerals Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
Citation
1This Regulation may be cited as the Remittance Regulation - Metallic Minerals Tax Act.
Definitions
2In this Regulation
“Act” means the Metallic Minerals Tax Act;(Loi)
“quarter” means any quarter of the taxation year, or any three month period expiring at the end of March, June, September or December of any year.(trimestre)
Remittance of taxes collected
3All taxes collected by an operator under section 2.2 of the Act shall, within thirty days of the expiration of every quarter, be remitted to the Minister by cheque payable to the Minister of Finance and Treasury Board in the amount of all such taxes collected by the operator during the quarter.
2019, c.29, s.89
Statement
4The remittance referred to in section 3 shall be accompanied by a statement setting forth the following information:
(a) the amounts of royalties paid during the quarter;
(b) the names of the persons to whom the royalties were paid; and
(c) the amounts of taxes collected by the operator.
N.B. This Regulation is consolidated to December 20, 2019.