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Regulation number	Title
R-10.22	Revenue Administration Act

Under section 44 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following Regulation:

1This Regulation may be cited as the General Regulation - Revenue Administration Act.

1.1In this Regulation, “Act” means the Revenue Administration Act.

87-5; 2020-19; 2023-41

1.2For the purposes of this Regulation, litre is the appropriate unit of measurement.

2020-19; 2023-41

2(1)On or before the twenty-fifth day of each month, every collector under the Gasoline and Motive Fuel Tax Act shall make a return to the Commissioner on a form provided by the Commissioner, showing

(a) the quantity of aviation fuel, gasoline, motive fuel and propane in the appropriate unit of measurement, whether or not the collector has received payment for them, for each grade or classification,

(i) on hand in the Province at the beginning and at the end of the preceding calendar month,

(ii) imported from outside the Province and exported out of the Province during the preceding calendar month,

(iii) refined during the preceding calendar month,

(iv) sold as tax exempt or taxable to retailers or consumers within the Province during the preceding calendar month, and

(v) purchased from or sold to wholesalers in the Province during the preceding calendar month, and

(b) such other information as the Minister may require.

2(2)Every collector under the Gasoline and Motive Fuel Tax Act shall each month remit to the Minister an amount equal to the tax on the total quantity of aviation fuel, gasoline, motive fuel and propane sold by him during the calendar month immediately preceding together with the return referred to in subsection (1).

2(3)Notwithstanding subsection (2), every collector under the Gasoline and Motive Fuel Tax Act may, in determining the total quantity of aviation fuel, gasoline, motive fuel and propane for which tax shall be collected, deduct from the quantity of aviation fuel, gasoline, motive fuel and propane sold during the calendar month immediately preceding, the following:

(a) the quantity of aviation fuel, gasoline, motive fuel and propane sold to another collector;

(b) the quantity of aviation fuel, gasoline, motive fuel and propane shipped outside the Province, if the collector has furnished the Commissioner with a statement showing the quantity of aviation fuel, gasoline, motive fuel and propane shipped and the name and address of any person to whom the aviation fuel, gasoline, motive fuel and propane were shipped;

(c) the quantity of marked or coloured tax exempt motive fuel sold by him; and

(d) such other quantities the Minister may authorize.

2(4)Notwithstanding subsections (1) and (2), a collector under the Gasoline and Motive Fuel Tax Act shall make a return to the Commissioner of the quantity of aviation fuel, gasoline, motive fuel and propane sold by him at any time required by the Commissioner covering such period as the Commissioner may determine and shall therewith remit to the Minister the tax collected by him during such period.

2(5)Where a collector under the Gasoline and Motive Fuel Tax Act is required to make a return of the sale of aviation fuel, gasoline, motive fuel and propane made by him and the collector has made no sales during the period in respect of which the return is required to be made, he shall make a return setting forth that fact.

97-55; 2020-19; 2023-41

3On or before the twenty-fifth day of each month, every collector under the Pari-Mutuel Tax Act shall

(a) make a return to the Commissioner, on a form provided by the Commissioner, of the total amount of all bets that were placed in the preceding month with the collector and that were taxable under that Act, including a calculation of all of the tax due in connection with the bets, and

(b) remit to the Minister all tax due in connection with those bets.

97-55

4Repealed: 2012, c.36, s.10

90-8; 2012, c.36, s.10

5Repealed: 2013-72

89-84; 2013-72

6(1)On or before the twenty-fifth day of each month, every collector under the Tobacco Tax Act shall make a return to the Commissioner, on a form provided by the Commissioner, respecting the purchase, sale and distribution of tobacco by the collector during the previous calendar month, showing

(a) by quantity in grams and units and by type, package size or brand name, of

(i) tobacco on hand in the Province at the beginning and at the end of the month,

(ii) marked tobacco on hand outside the Province at the beginning and at the end of the month,

(iii) tobacco marked by the collector,

(iv) tobacco purchased from or sold to wholesalers in the Province,

(v) tobacco imported from outside the Province or exported out of the Province,

(vi) taxable sales of tobacco to retailers or consumers within the Province, and

(vii) tax exempt tobacco sold to retail vendors and consumers in the Province, showing the names and addresses of all persons to whom the tax exempt tobacco was sold and the dates of the sales, and

(b) such other information as the Commissioner may require.

6(2)Every collector under the Tobacco Tax Act shall remit to the Minister an amount equal to the tax collected by him on all sales of tobacco made by him during the calendar month immediately preceding together with the return referred to in subsection (1).

6(3)Notwithstanding subsections (1) and (2), a collector under the Tobacco Tax Act shall make a return to the Commissioner of all sales of tobacco made by him at any time required by the Commissioner covering such period as the Commissioner may determine and shall therewith remit to the Minister the tax collected by him during such period.

6(4)Where a collector under the Tobacco Tax Act is required to make a return of the sales of tobacco made by him and the collector has made no sales during the period in respect of which the return is required to be made, he shall make a return setting forth such fact.

97-55

RECORDS

7(1)Subject to subsections (2), (2.1) and (2.2), every collector shall keep and maintain records containing the following information:

(a) sales invoices, and cash register tapes showing date, type of goods and services and tax computed;

(b) details to confirm exempt sales such as sales to commercial fishermen, farmers, other collectors for resale, and Indians as defined in the Indian Act, chapter I-6 of the Revised Statutes of Canada, 1970;

(c) details of tax collections and payments, and copies of collector returns;

(d) copies of purchase invoices; and

(e) a list of taxable goods and services taken for the collector’s own use.

7(2)Every collector under the Pari-Mutuel Tax Act shall keep and maintain records on the form provided by the Commissioner setting forth the following information:

(a) the number of bets placed in connection with each race and the amount thereof;

(b) the amount of tax collected with respect to bets placed in connection with each race;

(c) the amount of the collector’s commission for each race;

(d) the number of persons attending each race; and

(e) any other information which may be requested by the Minister or the Commissioner relating to the management, conduct or operation of the pari-mutuel system.

7(2.1)Every collector under the Gasoline and Motive Fuel Tax Act shall keep and maintain records showing

(a) the quantity of aviation fuel, gasoline, motive fuel and propane, in the appropriate unit of measurement, refined by the collector,

(b) the quantity of aviation fuel, gasoline, motive fuel and propane, in the appropriate unit of measurement, purchased from or sold to wholesalers in the Province,

(c) the quantity of aviation fuel, gasoline, motive fuel and propane, in the appropriate unit of measurement, imported from outside the Province or exported out of the Province,

(d) the quantity, in the appropriate unit of measurement, of tax exempt or taxable aviation fuel, gasoline, motive fuel and propane sold to retailers or consumers within the Province,

(e) the names and addresses of all persons who were vendors of aviation fuel, gasoline, motive fuel or propane to the collector, and of all persons who were purchasers of aviation fuel, gasoline, motive fuel or propane from the collector, and the dates of the sales, whether retail or wholesale, and

(f) details of all sales of tax exempt aviation fuel, gasoline, motive fuel and propane, including proof of the tax exemption.

7(2.2)Every collector under the Tobacco Tax Act shall keep and maintain records showing

(a) the details, by quantity in grams or units and by type, package size or brand name, of

(i) all tobacco marked by the collector,

(ii) if the collector is a wholesaler, all sales of tobacco to and from other wholesalers in the Province, including the names of the other wholesalers and the dates of the transactions,

(iii) all tobacco imported from outside the Province or exported out of the Province by the collector, and

(iv) all sales of tax exempt or taxable tobacco to retailers or consumers within the Province, and

(b) the names and addresses of all persons who were vendors to, or purchasers from, the collector in transactions referred to in subparagraphs (a)(ii) to (iv), and the dates of the transactions.

7(3)Subject to subsections (4) and (5), every collector shall keep and maintain, and produce for audit upon request, his records at his principal place of business within the Province.

7(4)A collector having a place of business within the Province may, at his option, elect to produce his records for audit at a place outside the Province, but may in the discretion of the Commissioner, be required to reimburse the Province for all actual and reasonable transportation, accommodation and meal expenses incurred by any inspector or any other person authorized by the Minister in the performance of the audit in accordance with the established allowances in effect for the Province at the audit date.

7(5)All books of account, records, documents and other papers pertaining to the operation of a pari-mutuel system shall be kept and maintained by the collector upon the premises where the pari-mutuel system is operated, or at such other place as may be authorized by the Commissioner.

7(6)Where a collector has no place of business within the Province, he may produce his records for audit at the place specified upon his application for registration as the location where records are kept.

7(7)If a collector required to keep records under subsection (1), (2), (2.1) or (2.2) or a person required to keep records under subsection 10(1) of the Act or under a revenue Act is an individual, the collector or person shall keep and maintain them

(a) for a period of six years after the end of the calendar year to which the records relate, or

(b) for such shorter period as the Commissioner may permit in writing.

7(8)Subject to subsection (9), if a collector required to keep records under subsection (1), (2), (2.1) or (2.2) or a person required to keep records under subsection 10(1) of the Act or under a revenue Act is a corporation or partnership, the collector or person shall keep and maintain them

(a) for a period of six years after the end of the fiscal year to which the records relate, or

(b) for such shorter period as the Commissioner may permit in writing.

7(9)If a collector required to keep records under subsection (1), (2), (2.1) or (2.2) or a person required to keep records under subsection 10(1) of the Act or under a revenue Act is a corporation or partnership that has dissolved, the collector or person shall keep and maintain them

(a) for a period of two years after the date of dissolution, or

(b) for such shorter period as the Commissioner may permit in writing.

7(10)Subsections (7) to (9) do not apply to an interjurisdictional carrier as defined in section 1 of the Gasoline and Motive Fuel Tax Act.

97-55; 2000-11; 2003-40; 2014-140; 2020-19; 2023-41

PENALTIES

8For the purposes of section 32 of the Act, the penalty is ten percent of the amount of tax due or ten dollars, whichever is the greater.

INTEREST

9(1)The rate of interest for the purposes of subsection 24(1) and section 32 of the Act is

(a) before February 1, 1987, 1.5 per cent per month compounded monthly or 19.56 per cent per year,

(b) on or after February 1, 1987, 1.125 per cent per month compounded monthly or 14.36 per cent per year,

(c) on or after June 1, 1990, 1.48 per cent per month compounded monthly or 19.28 per cent per year,

(d) on or after January 1, 1991, 1.35 per cent per month compounded monthly or 17.5 per cent per year,

(e) on or after August 1, 1991, 1.06 per cent per month compounded monthly or 13.5 per cent per year,

(f) on or after January 1, 1992, 0.95 per cent per month compounded monthly or 12.0 per cent per year,

(g) on or after August 1, 1992, 0.85 per cent per month compounded monthly or 10.69 per cent per year,

(h) on or after January 1, 1993, 1.06 per cent per month compounded monthly or 13.5 per cent per year, and

(i) on or after March 1, 2013, 0.7591% per month compounded monthly or 9.5% per year.

9(2)The circumstances under subsection 24(1.1) of the Act are that as a result of an audit made under the Act, it is ascertained that an amount due to the Crown under a revenue Act or the Act has not been paid by a taxpayer or by a collector for a length of time before the month of the completion of the audit which is greater than thirty-six months and the length of time is calculated commencing at the last day of the month preceding the month in which the audit is completed and going back to the date the amount should have been paid.

9(3)The rate of interest for the purposes of subsection 24(1.1) of the Act is the rate of interest prescribed in subsection (1) as determined for the thirty-six months before the month in which the audit is completed.

9(4)The period of time under subsection 24(1.1) of the Act is the thirty-six months before the month in which the audit is completed.

9(5)For the purposes of subsection 24(1.2) of the Act, the time is the last day of the month following the month in which a notice of assessment is served or sent under subsection 4(4) or 11(2) of the Act.

87-5; 90-86; 90-180; 91-140; 91-201; 92-100; 92-155; 2013-19; 2023, c.17, s.245

WAIVER OF INTEREST AND PENALTIES

10The Commissioner, with the approval of the Minister, may

(a) where a collector files late a return prescribed under this Regulation but has filed on time the prescribed returns during each of the preceding twelve months, waive the requirement to pay a penalty;

(b) where a collector files a return late because of extenuating circumstances considered by the Commissioner to be beyond the collector’s control, waive the requirement to pay interest and waive the requirement to pay a penalty;

(c) where a collector commences operations who has applied for a vendor’s licence and has not yet received from the Commissioner the licence and the form for the return, waive the requirement to pay interest and waive the requirement to pay a penalty;

(d) where tax, interest or penalty is determined by the Commissioner to be uncollectable, waive the requirement to pay interest from the date of the determination of uncollectability until the account is deleted;

(e) where remission of tax, interest or penalty has been requested by a collector, waive the requirement to pay interest that accrues from the date of the request for remission until the date remission is obtained;

(f) where a collector has declared bankruptcy, waive the requirement to pay interest from the date the bankruptcy is declared; and

(g) where Provincial Crown Corporations, departments or schools boards have been assessed interest and a penalty for late filing, waive the requirement to pay the interest assessed and waive the requirement to pay the penalty assessed.

COMMISSION

11Repealed: 2010-25

86-145; 2010-25

12(1)In this section

“amount bet” includes the tax payable under section 3 of the Pari-Mutuel Tax Act.(montant du pari)

12(2)The commission payable to a collector who operates a race track is ten per cent of the amount bet.

91-59; 97-55

13Repealed: 2010-25

96-117; 2010-25

14Repealed: 2010-25

2010-25

15Repealed: 2010-25

85-50; 91-92; 2010-25

16The Minister may disallow payment of any commission referred to in section 12 to any collector where he is satisfied that the collector has failed to collect a tax, remit a tax or make a return required to be made by him in accordance with the Act or this Regulation.

2010-25

ALLOWANCE

Repealed: 2000-11

2000-11

16.01Repealed: 97-55

86-145; 87-134; 87-167; 89-6; 97-55

NOTICE OF ASSESSMENT

Repealed: 2000-11

85-161; 2000-11

16.1Repealed: 2000-11

85-161; 2000-11

OBJECTION AND APPEAL

17(1)Repealed: 2000-11

17(2)A separate notice of objection shall be filed in respect of each assessment to which objection is taken but if the facts and reasons to be set out in the notice of objection are identical to the facts and reasons in another notice of objection this may be indicated and one statement of facts and reasons shall be sufficient.

2000-11

18Repealed: 2000-11

2000-11

19(0.1)Subject to subsection (0.2), this section applies to appeals referred to in section 13 of the Act.

19(0.2)Subsections (1), (3), (4) and (5) apply only to appeals conducted by way of an oral hearing.

19(1)The appellant and the Commissioner may at the hearing of the appeal supplement the oral arguments presented by filing written submissions with the Minister.

19(2)The Minister shall be free to look into all matters and is not bound in any way by the proceedings which were taken by the Commissioner.

19(3)Subject to the consent of the appellant and the Commissioner, any number of appeals may be consolidated by order of the Minister.

19(4)The Minister may, on appeal, request any person to appear before him who, in his opinion, is required to effectively assist in deciding the issue or issues.

19(5)In any appeal before the Minister, the ordinary rules of evidence shall apply; however, the Minister shall have the authority to admit any evidence or hear any witness that he feels is important to the dispute even though the admission of such evidence may not comply with the ordinary rules of evidence.

19(6)No appeal before the Minister shall be invalidated or affected by any technical objection or by any objection based upon defects in form.

19(7)Repealed: 2016, c.52, s.7

19(8)Repealed: 2016, c.52, s.7

19(9)In any appeal before the Minister, there shall be no fees payable and no costs in the case.

2016, c.52, s.7

FEES

19.1The fee for a statement referred to in subsection 41.1(1) of the Act is twenty dollars.

88-79; 93-147

ASSOCIATED PERSONS

19.2In section 26.1 of the Act and sections 19.3 and 19.4 of this Regulation

“person” includes a corporation, partnership, society, trust or estate and the heirs, executors, administrators, trustees or other legal representatives of a person.(personne)

88-183

19.3(1)Where a person, or a director, officer, shareholder, partner or employee of a person, beneficially owns or controls, directly or indirectly, shares or securities of a body corporate, the person and the body corporate are associated with each other.

19.3(2)Where a person, or a director, officer, shareholder, partner or employee of a person, is a partner of another person, the persons are associated with each other.

19.3(3)Where a person, or a director, officer, shareholder, partner or employee of a person, has a substantial beneficial interest in a trust or estate or serves as a trustee or in a similar capacity in respect of a trust or estate, the person and the trust or estate are associated with each other.

19.3(4)Where a person, or a director, officer, shareholder, partner or employee of a person, is a spouse or child of another person, the persons are associated with each other.

19.3(5)Where a person, or a director, officer, shareholder, partner or employee of a person, is a relative of another person or of the spouse of another person, the persons are associated with each other.

88-183

19.4Where

(a) two persons are associated with the same person,

(b) two persons are deemed under this section to be associated with the same person, or

(c) one person is associated with a person and another person is deemed under this section to be associated with the same person,

they shall be deemed to be associated with each other.

88-183

SECURITY

2000-11

19.5For the purposes of subsection 40(1) of the Act, the Commissioner may require a collector to deposit security with the Commissioner where the Commissioner has reasonable and probable grounds to believe that the collector has violated or failed to comply with a provision of

(a) the Revenue Administration Act or a regulation under that Act,

(b) the Tobacco Tax Act or a regulation under that Act,

(c) the Gasoline and Motive Fuel Tax Act or a regulation under that Act,

(d) any other Act of the Legislature relating to tobacco, gasoline or motive fuel or a regulation under such an Act, or

(e) an Act of the Parliament of Canada or of the legislature of a territory or other province of Canada relating to tobacco, gasoline or motive fuel or a regulation or statutory instrument under such an Act.

2000-11; 2020-19; 2023-41

GENERAL

20Repealed: 2000-11

2000-11

21Repealed: 2013-72

85-62; 88-79; 2013-72

22This Regulation comes into force on October 1, 1984.

FORM 1

Repealed: 2000-11

84-304; 2000-11

FORM 2

Repealed: 2000-11