2(1)The Minister shall administer this Act.

2(2)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 the Deputy Minister.

3(1)Every bettor shall pay to the Minister for the raising of revenue for Provincial purposes a tax at the rate of eleven per cent of the amount bet.

3(2)A person required to pay a tax under subsection (1) shall pay the tax at the time he places his bet to the collector.

3(3)The tax imposed under subsection (1) shall be computed to the nearest cent; one-half cent shall be deemed to be one cent; the minimum tax payable shall be two cents.

3(4)For purposes of calculating the tax imposed by subsection (1), the amount bet includes the amount of the tax.

5(1)The Minister may issue a registration certificate to a person with respect to a pari-mutuel system operated, conducted or managed by that person upon application to the Minister in the manner and form prescribed by the regulations and upon payment of the fee prescribed by the regulations.

5(2)The Minister may, if in his opinion it is in the public interest to do so, refuse to issue a registration certificate.

5(3)A registration certificate shall be kept at the location of the pari-mutuel system with respect to which it was issued and is not transferable.

27(1)A person who violates or fails to comply with subsection 5(3) or any provision of the regulations commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category B offence.

27(2)A person who violates or fails to comply with subsection 3(2) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category C offence.

27(3)A person who violates or fails to comply with subsection 3(1) or section 4, 7 or 8 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category E offence.

27(4)A person who violates or fails to comply with section 15 commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.

28(1)In any prosecution or other proceeding under this Act, a certificate signed by the Minister or the Commissioner or bearing a signature purporting to be that of the Minister or the Commissioner stating that

28(2)Any report, certificate or other document signed by the Minister or by the Commissioner or purporting to be signed by the Minister or by the Commissioner may be adduced in evidence in any court and shall be received as prima facie proof of the facts stated therein without proof of the appointment, signature or authority of the Minister or of the Commissioner.

34(1)Where a corporation commits an offence under this Act, any officer, director, employee or agent of that corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and commits the offence and on conviction is liable to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted.

34(2)Nothing in subsection (1) relieves the corporation who committed an offence under this Act for liability therefor.

34(3)In construing and enforcing this Act, the act, omission, neglect or failure of an officer, director, employee or agent of a corporation, acting within the scope of his employment or instructions is the act, omission, neglect or failure of the corporation.

37(1)All taxes imposed or collected prior to the coming into force of this Act pursuant to Regulation 162 under the Theatres, Cinematographs and Amusements Act with respect to pari-mutuel betting, and all interest and penalties imposed thereunder with respect to such taxes, are hereby ratified and confirmed as if imposed or collected by or under an enactment of the Legislature, and such taxes, interest or penalties outstanding on the coming into force of this Act may be collected and enforced and shall bear interest in accordance with the provisions of this Act as if they had been imposed or collected pursuant to this Act.

37(2)The first regulations made pursuant to paragraphs 36(g) and (h) may be made retroactive to April 1, 1981, to apply to the collectors of taxes under Regulation 162 under the Theatres, Cinematographs and Amusements Act with respect to taxes collected thereunder prior to the coming into force of this Act.