2.1(1)Without limiting section 2 or any relevant provision in any other Act, the Minister may delegate to another Minister of the Crown any power, authority, right, duty or responsibility of the Minister under this Act, the Harmonized Sales Tax Act or a revenue Act or a regulation under any of those Acts.

2.1(2)A delegation under subsection (1) shall be in writing.

2.1(3)In a delegation under subsection (1), the Minister may impose any limitations, terms, conditions and requirements that the Minister considers appropriate on the delegate.

2.1(4)In a delegation under subsection (1), the Minister may authorize the delegate to subdelegate the power, authority, right, duty or responsibility to an employee of the department administered by that delegate, and to impose on the subdelegate any limitations, terms, conditions and requirements that the delegate considers appropriate, in addition to those set out in the Minister’s written delegation.

2.1(5)A delegate or a subdelegate shall exercise the delegated powers, authority and rights and carry out the delegated duties and responsibilities in accordance with any limitations, terms, conditions and requirements imposed in the Minister’s written delegation.

2.1(6)A subdelegate shall exercise the delegated powers, authority and rights and carry out the delegated duties and responsibilities in accordance with any limitations, terms, conditions and requirements imposed on the subdelegate by the delegate.

3(1)There shall be appointed, in accordance with the Civil Service Act, a Provincial Tax Commissioner.

3(3)The Commissioner shall act under the instructions of the Minister or Deputy Minister, shall have general supervision over all matters relating to this Act and shall perform such duties as are assigned to him by this Act, a revenue Act, the Lieutenant-Governor in Council, the Minister or the Deputy Minister.

3(3.1)The Commissioner may designate one or more persons to act on his or her behalf for the purposes of this Act and the regulations.

3(4)The Commissioner may, in the course of his employment, issue certificates and discharge judgments taken under sections 23 and 27, and memorials thereof, and execute or receive all other documents, affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, a revenue Act or regulations under this Act or a revenue Act.

3(5)The Deputy Minister may exercise the authority of the Commissioner under this or a revenue Act.

3(5.1)The Deputy Minister may designate one or more persons to act on his or her behalf for the purposes of this Act and the regulations.

3(6)There shall be appointed, in accordance with the Civil Service Act, inspectors for the purpose of enforcing the provisions of this Act, the revenue Acts and the regulations under this Act and the revenue Acts.

3(7)A person holding the office of inspector under a revenue Act immediately prior to the coming into force of subsection (6) shall be deemed to be appointed under subsection (6).

3(8)There shall be appointed, in accordance with the Civil Service Act, auditors for the purposes of this Act, the revenue Acts and the regulations under this Act and the revenue Acts.

3(9)A person holding the office of auditor immediately before the commencement of subsection (8) shall be deemed to be appointed under subsection (8).

3.1(1)The following definition applies in this section and section 3.2.

3.1(2)Without limiting subsection 3(3.1), the Commissioner may delegate to an employee of another department any power, authority, right, duty or responsibility of the Commissioner under this Act, the Harmonized Sales Tax Act or a revenue Act or a regulation under any of those Acts.

3.1(3)A delegation under subsection (2) shall be in writing.

3.1(4)In a delegation under subsection (2), the Commissioner may impose any limitations, terms, conditions and requirements that the Commissioner considers appropriate on the delegate.

3.1(5)In a delegation under subsection (2), the Commissioner may authorize the delegate to subdelegate the power, authority, right, duty or responsibility to another employee of the same department, and to impose on the subdelegate any limitations, terms, conditions and requirements that the delegate considers appropriate, in addition to those set out in the Commissioner’s written delegation.

3.1(6)A delegate or a subdelegate shall exercise the delegated powers, authority and rights and carry out the delegated duties and responsibilities in accordance with any limitations, terms, conditions and requirements imposed in the Commissioner’s written delegation.

3.1(7)A subdelegate shall exercise the delegated powers, authority and rights and carry out the delegated duties and responsibilities in accordance with any limitations, terms, conditions and requirements imposed on the subdelegate by the delegate.

3.2(1)With the approval of the Minister, an inspector or auditor may delegate to an employee of another department any power, authority, right, duty or responsibility of the inspector or auditor under this Act, the Harmonized Sales Tax Act or a revenue Act or a regulation under any of those Acts.

3.2(2)A delegation under subsection (1) shall be in writing.

3.2(3)In a delegation under subsection (1), an inspector or auditor may impose any limitations, terms, conditions and requirements that he or she considers appropriate on the delegate.

3.2(4)In a delegation under subsection (1), the inspector or auditor may authorize the delegate to subdelegate the power, authority, right, duty or responsibility to another employee of the same department, and to impose on the subdelegate any limitations, terms, conditions and requirements that the delegate considers appropriate, in addition to those set out in the inspector’s or auditor’s written delegation, as the case may be.

3.2(5)A delegate or a subdelegate shall exercise the delegated powers, authority and rights and carry out the delegated duties and responsibilities in accordance with any limitations, terms, conditions and requirements imposed in the inspector’s or auditor’s written delegation, as the case may be.

3.2(6)A subdelegate shall exercise the delegated powers, authority and rights and carry out the delegated duties and responsibilities in accordance with any limitations, terms, conditions and requirements imposed on the subdelegate by the delegate.

4(1)A taxpayer is liable for a tax until it has been paid.

4(2)The Commissioner may from time to time and at such intervals as he may consider reasonable, assess and reassess any tax payable under a revenue Act by any taxpayer, and may vacate or vary any assessment or reassessment, and thereupon the tax so determined shall, for the purposes of sections 12 and 22, become due and payable by the taxpayer.

4(3)Where a taxpayer fails to

4(3.1)The Commissioner or an auditor may make or cause to be made an audit of the books of account, records, documents and papers of a taxpayer.

4(3.2)For the purposes of subsection (3.1) and in the discretion of the Commissioner or auditor, any or all books of account, records, documents and papers of a taxpayer may be audited for such period or periods of time, in an audit period, as the Commissioner or auditor approves, whether such approval for the period or periods of time is given before or after the audit, and the results of the audit may be applied over the audit period or any part of the audit period.

4(3.3)A taxpayer shall make his or her books of account, records, documents and papers available to the Commissioner or auditor for the purposes of allowing an audit to be made under subsection (3.1).

4(3.4)In the discretion of the Commissioner, a tax may be determined under subsection (2) and an amount of tax may be estimated under subsection (3) by an audit under subsection (3.1).

4(4)The Commissioner shall serve personally or send by ordinary or registered mail to the taxpayer at his last known address a notice of assessment in the form provided by the Minister setting out the amount determined under subsection (2) or estimated under subsection (3), and in the case of a taxpayer having more than one address, one of which is in the Province, such notice may be sent to his address in the Province.

4(5)Liability to assessment shall not be affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

4(6)Any assessment made shall, subject to being varied or vacated on reconsideration or appeal, and subject to a reassessment, be valid and binding notwithstanding any error, defect or omission therein or any proceeding under this Act relating thereto.

4(7)This section applies notwithstanding any provision in a revenue Act.

5(1)All taxes collected by a collector under a revenue Act shall be remitted to the Minister at such time or times and in such manner as may be required in accordance with the regulations.

5(2)In the event of failure on the part of a collector to collect a tax he shall immediately notify the Commissioner.

6(1)A collector shall be paid such allowance or commission as is prescribed by regulation for his services in collecting and remitting a tax, and the amount of such allowance or commission may be established differently in respect of different classes of collectors and different taxes.

6(2)Except where a commission in respect of a period or periods of time is forfeited as provided in this Act, a revenue Act, or a regulation under this or a revenue Act, the collector may, as and when authorized by the Minister, deduct any commission to which he may be entitled from the amount to be remitted by him to the Minister under this Act.

6(3)No person accepting an allowance or commission pursuant to this section shall thus be made ineligible as a candidate for election to or as a member of the Legislative Assembly.

7(1)Every collector shall establish a separate trust account in accordance with the regulations with respect to tax collected and shall deposit all tax collected in that account.

7(2)Without limiting or affecting in any respect the nature, application or extent of the special lien referred to in subsection 26(1), a tax collected by a collector that is deemed to be held in trust for the Crown in right of the Province under subsection 26(1) and that has not been remitted by the collector as required under subsection 5(1) shall be deemed to be held separate and apart, whether or not the tax has been kept separate and apart, and, notwithstanding subsection 72(2) of the Workers’ Compensation Act, the tax deemed under this subsection to be held separate and apart shall be paid out of cash, bank accounts or deposits or accounts or deposits in any other institution, securities or the proceeds of the realization of the estate or property of the collector in priority to every claim, privilege, lien or encumbrance, whenever created, subject only to taxes levied under the Real Property Tax Act.

10(1)Every person who, in the opinion of the Commissioner, is a wholesaler, manufacturer or importer shall, at the direction of the Commissioner, keep such records and forward to the Commissioner such copies or extracts therefrom at such time or times and in such manner as the Commissioner may require.

10(2)A person referred to in subsection (1) shall keep the records for such length of time as may be required in accordance with the regulations.

10.1(1)A person, other than a collector, may be paid an allowance or a commission in accordance with the regulations.

10.1(2)A person paid an allowance or a commission under subsection (1) shall, at the direction of the Commissioner, keep such records and forward to the Commissioner such copies or extracts therefrom at such time or times and in such manner as the Commissioner may require.

10.1(3)A person paid an allowance or a commission under subsection (1) shall make returns to the Commissioner in such manner and form and at such time or times as the Commissioner may require.

11(1)When a collector fails to collect a tax under a revenue Act, or to make a return or remittance as required under this Act, or if his returns are not substantiated by his records, the Commissioner may make an estimate of any or all of

11(1.1)In the discretion of the Commissioner, any or all of an amount of tax may be estimated under subsection (1) by an audit under section 28.

11(2)The Commissioner shall serve personally or send by ordinary or registered mail a notice of assessment in the form provided by the Minister to the collector, his heirs, executors, successors or assigns, or to the custodian or trustee in bankruptcy of the assets of his estate setting out the amount estimated pursuant to subsection (1).

11.1(1)Notwithstanding any other provision in this Act or any provision in any revenue Act or any regulations under those Acts, the Minister may, on behalf of the Crown in right of the Province, enter into an agreement with a band with respect to the sharing of the revenue from the taxes referred to in the agreement that are collected on the band’s reserve from taxpayers who are not Indians.

11.1(2)The parties to an agreement under subsection (1) may amend the agreement for the purpose of applying the agreement to any addition to the reserve described in the amendment.

11.1(3)An agreement under subsection (1) may be amended, terminated or cancelled in accordance with this section and the terms and conditions in the agreement.

11.1(4)The revenue from the collection of the taxes referred to in an agreement under subsection (1) shall be shared in accordance with the agreement and the band’s share of the revenue shall be paid out of the Consolidated Fund.

12(1)Where

12(2)A notice of objection under this section is sufficiently served if delivered to the office of the Commissioner or sent by ordinary or registered mail addressed to the Commissioner.

12(3)Upon receipt of a notice of objection, the Commissioner shall within sixty days reconsider the assessment and vacate, confirm or vary the assessment or reassess, and he shall thereupon notify the collector or taxpayer, as the case may be, of his action by personal service or by ordinary or registered mail.

13(1)If the taxpayer or collector is dissatisfied with the decision of the Commissioner under section 12, he may within thirty days after being notified of such decision, appeal from the decision to the Minister.

13(2)A taxpayer or collector may institute an appeal to the Minister by sending to the Minister and Commissioner by ordinary or registered mail, or by delivery to the offices of both, a notice of appeal in the form provided by the Minister.

13(2.1)The notice of appeal shall set out the grounds of the appeal and the facts relative to the appeal and be accompanied by any supporting documentation or other pertinent information.

13(2.2)Within 30 days after receipt of the notice of appeal, the Commissioner shall submit a written response to the Minister and provide a copy of the response to the appellant.

13(3.1)Subject to the regulations made under subsection (5), the Minister may conduct the appeal on the basis of the notice of appeal, the supporting documentation and other pertinent information referred to in subsection (2.1) and the Commissioner’s written submission, or the Minister may hold an oral hearing if the Minister considers that the holding of an oral hearing is necessary in order to act in a procedurally fair manner.

13(3.2)Within 30 days after the receipt of the Commissioner’s written submission, the Minister shall fix the date for considering the appeal and give notice to the Commissioner and the appellant of the method by which the appeal will be conducted.

13(3.3)In the case of an oral hearing, the Minister shall specify the date, time and location of the hearing in the notice referred to in subsection (3.2).

13(4)Upon any such appeal the Minister may affirm, vary or reverse the decision of the Commissioner and shall give the appellant written notice of his decision by personal service or by ordinary or registered mail.

13(5)The Lieutenant-Governor in Council may make regulations to govern the practice and procedure on appeals to the Minister.

14(1)If the appellant is dissatisfied with the decision of the Minister under section 13, he may, within thirty days after the date of service or mailing of notice of the Minister’s decision, appeal from such decision to a judge of The Court of King’s Bench of New Brunswick.

14(2)The appeal shall be commenced by serving upon the Minister a notice of appeal in writing setting out the grounds of appeal and stating shortly the facts relative to the appeal.

15(1)For the purposes of, or in connection with, any proceedings, hearing or appeal before a judge of The Court of King’s Bench of New Brunswick, the judge shall have full power and authority to direct and enforce

15(2)Such jurisdiction may be exercised by the Court or any judge thereof on the application of the Commissioner, or on the application of any party to any appeal or other hearing or proceedings pending.

15(3)An application under subsection (2) shall be made in accordance with the rules and practice of The Court of King’s Bench of New Brunswick in respect of discovery of documents, examination for discovery and the taking of evidence and depositions of witnesses before trial or hearing, respectively.

15(4)All applications made under this section shall be deemed to be matters in The Court of King’s Bench of New Brunswick, and, when the practice of the Court so requires, all such applications, orders, or other proceedings thereon shall be filed in the Court.

15(5)All orders made by The Court of King’s Bench of New Brunswick or a judge thereof on any such application shall be deemed to be orders made in The Court of King’s Bench of New Brunswick and enforceable as such.

15(6)Any order or commission issued upon any order referred to in subsection (5) shall be issued out of and returnable to The Court of King’s Bench of New Brunswick.

15(7)All applications, orders and commissions referred to in this section, together with all evidence, exhibits, documents and other proceedings shall, at the request of the Commissioner or of any party to the appeal, proceeding or hearing with respect to or in connection with which such application or order was made or such order or commission was issued, be transmitted by the clerk of The Court of King’s Bench of New Brunswick to the judge before whom such appeal, proceeding or hearing is pending.

15(8)All applications, orders and commissions referred to in this section, and all evidence, exhibits, documents and other proceedings returned therewith shall, when so transferred to the judge, be available to be used by or before him in the same manner and to the same extent as in any other proceeding before the Court.

15(9)The rules and practice of The Court of King’s Bench of New Brunswick with respect to the admissibility and effect of any evidence, exhibits, documents and other proceedings so had or obtained shall be applicable to any hearing before a judge of The Court of King’s Bench of New Brunswick.

22(1)The amount of any tax that is due and payable under a revenue Act or this Act and the amount of any tax collected by a collector under a revenue Act shall constitute a debt due to the Crown and may be recovered by action in the name of the Crown in any court of competent jurisdiction.

22(2)The court may in an action under subsection (1) make an order as to the costs of the action in favour of or against the Crown.

23(1)Notwithstanding section 22, when default has been made in payment of any tax that has been assessed under a revenue Act or this Act, or when default has been made by any collector in remitting any money collected or received or that he is deemed to have collected or received on behalf of the Crown in right of the Province, the Commissioner may so certify and may issue a certificate stating the amount so due and payable including interest, if any, and penalty, if any, and the name of the person by whom the same is due and payable.

23(2)A certificate referred to in subsection (1) may be issued

23(3)A certificate issued under subsection (1) may be filed in The Court of King’s Bench of New Brunswick, and shall be entered and recorded in the Court, and when so entered and recorded becomes a judgment of the Court and may be enforced as a judgment obtained in the Court by the Crown against the person named in the certificate for a debt of the amount specified in the certificate.

23(4)All reasonable costs and charges attendant upon the filing, entering and recording of the certificate shall be recovered in like manner as if the amount thereof had been included in the certificate.

23.1(1)Where a taxpayer who fails to pay the amount of any tax that is due and payable under a revenue Act or this Act or a collector who fails to remit the amount of any tax collected or received under a revenue Act is a corporation, the directors of the corporation at the time the corporation was required to pay the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest and penalties in relation to that amount.

23.1(2)A director is not liable under subsection (1) unless

23.1(2.1)A director is not liable for a failure under subsection (1) where the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances.

23.1(2.2)No action or proceedings to recover any amount payable by a director under subsection (1) shall be commenced more than two years after the director last ceased to be a director of the corporation.

23.1(2.3)Where execution or a certificate referred to in subsection (2) is returned unsatisfied in whole or in part, the amount recoverable from a director is the amount remaining unsatisfied.

23.1(2.4)A director who pays an amount in respect of a corporation’s liability referred to in subsection (1) is entitled to any preference that the Crown in right of the Province would have been entitled to had such amount not been so paid and, where a judgment has been obtained or a certificate that relates to such amount has been filed, the director is entitled to an assignment of the judgment or the certificate, as the case may be, to the extent of the director’s payment, which assignment the Minister is hereby empowered to make.

23.1(2.5)A director who has satisfied a claim under this section is entitled to contribution from the other directors who were liable for the claim.

23.1(3)Sections 22 and 23 and sections 24 to 27 apply with the necessary modifications to a director who becomes liable under subsection (1) and to the property of the director as if the director were the taxpayer or the collector, as the case may be.

23.2(1)Before any action or proceedings to recover an amount payable by a director under subsection 23.1(1) are commenced against a director, the Commissioner shall notify the director in writing that the Commissioner, in the name of the Crown in right of the Province, intends to commence an action or proceedings against the director to recover that amount.

23.2(2)A director may, by sending a dispute notice to the Minister within ten days after receiving a notice under subsection (1), object, on one or both of the following grounds, to any action or proceedings being commenced against the director:

23.2(3)The Minister shall review a dispute notice sent to the Minister under subsection (1) and shall notify the person who sent the dispute notice as to its disposition.

23.2(4)A dispute notice sent to the Minister under subsection (2) shall be decided on the basis of written information provided in the dispute notice, which shall include the grounds of objection, all facts and documentation in support of the objection and such other information as the Minister may require.

23.2(5)A notice under subsection (1) or subsection (3) may be served personally or may be sent by ordinary or registered mail to the director at the director’s last known address.

23.2(6)A dispute notice under subsection (2) may be delivered to the office of the Minister or may be mailed to the Minister by ordinary or registered mail.

24(1)From and after the date on which an amount due to the Crown under a revenue Act or this Act is to be paid by a taxpayer or by a collector, the amount bears interest at the rate prescribed by regulation.

24(1.1)Notwithstanding subsection (1), where an audit is made under this Act and circumstances in accordance with the regulations exist, an amount due to the Crown under a revenue Act or this Act by a taxpayer or by a collector bears interest at the rate prescribed by regulation for the period of time prescribed by regulation.

24(1.2)If the amount and interest referred to in subsection (1.1) are not paid on or before the time prescribed by regulation, the sum of the amount and the interest bears interest at the rate under subsection (1) after that time.

24(2)Subsection (1), (1.1) or (1.2) applies notwithstanding that a certificate has been issued under section 23 or 27 and entered and recorded as a judgment of The Court of King’s Bench of New Brunswick.

25(1)Where a tax is not paid in accordance with a revenue Act or this Act, the tax forms a lien against any goods in respect of which the tax was imposed, and such lien has priority over every claim, lien, privilege or other encumbrance of any person, and does not require registration or filing to preserve it.

25(2)Any mortgagee, judgment creditor or other person having any claim, lien, privilege or other encumbrance upon or against any goods to which is attached a lien under subsection (1)

25(3)Where the goods to which a lien has attached under subsection (1) are sold, the amount of a lien under subsection (1) constitutes a first charge on the proceeds of the sale, and title thereof does not pass until the lien is satisfied.

26(1)Every collector who collects a tax shall be deemed to hold the tax in trust for the Crown in right of the Province and for the payment over of the tax in the manner and at the time provided under this Act, and, notwithstanding subsection 72(2) of the Workers’ Compensation Act, the amount shall, until paid, form a special lien upon his entire estate, on the entire assets of his estate in the hands of any trustee, and upon all his property used in or in connection with or produced in or by the business of the collector, in priority to every claim, privilege, lien or encumbrance, whenever created, subject only to taxes levied under the Real Property Tax Act.

26(2)The lien in subsection (1)

26(3)Where a lien has attached to property that is the stock in trade of the collector and that property is disposed of in the ordinary course of business of the collector, the lien shall be extinguished upon the bona fide sale of that property made in the ordinary course of business.

26(4)Where any property referred to in subsection (3) is sold or otherwise disposed of the amount due and payable including interest and penalties, if any, is a first charge on the proceeds of the sale or disposition of that property.

26(5)Any mortgagee, judgment creditor or other person having any claim, lien, privilege or other encumbrance upon or against any property to which is attached a lien under subsection (1)

26.1(1)Where, in accordance with the regulations, a collector and a person are associated with each other or are deemed to be associated with each other, the provisions of this Act apply with the necessary modifications to property of the person where the property is used in or in connection with or produced in or by the business of the collector.

26.1(2)Notwithstanding that a collector and a person are not associated with each other or are not deemed to be associated with each other in accordance with the regulations, the Commissioner may, in his sole discretion, determine that any provision of this Act applies with the necessary modifications to property of the person, where the property is used in or in connection with or produced in or by the business of the collector, when the Commissioner considers that one of the primary purposes for the fact that the collector and the person are not associated with each other or are not deemed to be associated with each other is to avoid the collection of tax, remission of tax, payment of tax or application of any provision of this Act.

27(1)Where the Commissioner determines that a lien exists under section 25, 26 or 26.1, he may issue a certificate stating the amount due and payable including interest and penalties, if any, and the name of the person by whom the amount is due and payable, and declaring that the goods or property referred to in section 25, 26 or 26.1 are subject to a lien under the provisions of this Act.

27(2)Where goods or property referred to in section 25, 26 or 26.1 are subject to a lien under the provisions of this Act and are in the possession of a person other than the person referred to in subsection (1), the Commissioner may stipulate in his certificate in whose possession the goods or property are.

27(3)Where subsequent to the issuance of a certificate under subsection (1) the Commissioner determines that goods or property referred to in section 25, 26 or 26.1 are subject to a lien under the provisions of this Act, and are in the possession of a person other than the person referred to in the certificate, the Commissioner may reissue the certificate stipulating in his certificate in whose possession the goods or property are.

27(4)A certificate referred to in subsection (1), (2) or (3) or a certified copy thereof if placed in the hands of a sheriff shall be sufficient authority for the sheriff to seize any goods or property subject to the lien, sufficient to satisfy the lien and any costs and charges of enforcing the lien.

27(5)Goods or property seized under this section shall be kept for ten days and if the owner of the goods or property does not pay the amount due and payable together with the costs and charges within the ten days, the Commissioner shall direct the goods or property seized to be sold.

27(6)Except in the case of perishable goods, notice of the sale setting forth the time and place thereof, together with a general description of the goods or property to be sold, shall, for a reasonable time before the goods or property are sold, be published at least once in one or more newspapers of general circulation.

27(6.1)Where property or goods are sold under this section, the Commissioner shall provide to the purchaser a deed to the property in the form prescribed for that purpose by regulation under the Standard Forms of Conveyances Act or a bill of sale in the form prescribed by regulation, as the case may be.

27(7)Subject to subsection (8), where property or goods are sold under this section the deed or the bill of sale vests in the purchaser the fee simple absolute or absolute ownership, as the case may be, freed of all claims, liens and encumbrances whatsoever arising prior to delivery of the deed or the bill of sale.

27(8)Where, by virtue of the Real Property Tax Act, a lien lies against property to be sold under this section, such lien shall not be affected or extinguished by a sale under this section.

27(9)Any surplus resulting from the sale after deduction of the amount owing and all costs and charges shall be paid or returned to the owner of the goods or property seized.

27(10)A certificate issued under subsection (1) may be filed in The Court of King’s Bench of New Brunswick, and shall be entered and recorded in the Court, and when so entered and recorded becomes a judgment of the Court and may be enforced as a judgment obtained in the Court by the Crown against the person named in the certificate for a debt of the amount specified in the certificate.

27(11)All reasonable costs and charges attendant upon the filing, entering and recording of a certificate under subsection (10) shall be recovered in like manner as if the amount thereof had been included in the certificate.

27(12)A copy of the certificate referred to in subsection (1), (2) or (3) may be filed with the registrar of deeds for the county in which the property to which the lien attaches is situate.

27(13)No action lies against any person with respect to the issuance of, compliance with or enforcement of or attempted issuance of, compliance with or enforcement of a certificate referred to in this section where that person acted in good faith in pursuing his duties under this or any other Act or law.

28(1)The Commissioner or an auditor may make or cause to be made an audit of the books of account, records, documents and papers of any collector.

28(2)For the purposes of subsection (1) and in the discretion of the Commissioner or auditor, any or all books of account, records, documents and papers of a collector may be audited for such period or periods of time, in an audit period, as the Commissioner or auditor approves, whether such approval for the period or periods of time is given before or after the audit, and the results of the audit may be applied over the audit period or any part of the audit period.

28(3)Each collector shall make his or her books, records, documents and papers available to the Commissioner or auditor for the purpose of allowing an audit to be made under subsection (1).

29(1)The Commissioner or an authorized person may at reasonable times enter upon any premises or place where any business is carried on, operated, conducted or managed, any property is kept or any other thing is done in connection with which tax may be payable or is to be collected, or where records are kept with respect to transactions that may give rise to tax or the collection of tax,

29(2)The Commissioner or authorized person may seize any books of account, records, documents or other papers which he discovers during an audit or examination under this section, and which he believes on reasonable grounds may provide evidence of the commission of an offence under this Act or a revenue Act.

29(3)An inspector or an appointed officer may

30(1)A person who

30(2)A person who violates or fails to comply with a provision of this Act that is listed in Column I of Schedule A commits an offence.

30(3)For the purposes of Part II of the Provincial Offences Procedure Act, each offence listed in Column I of Schedule A is punishable as an offence of the category listed beside it in Column II of Schedule A.

31(1)In any prosecution or other proceeding under this Act, a certificate signed by the Minister, the Deputy Minister or the Commissioner or purporting to be signed by the Minister, the Deputy Minister or the Commissioner stating that

31(2)Any report, certificate or other document signed by the Minister, the Deputy Minister or by the Commissioner or purporting to be signed by the Minister, the Deputy Minister or by the Commissioner may be adduced in evidence in any court without proof of the appointment, signature or authority of the Minister, the Deputy Minister or of the Commissioner and, when so adduced, is, in the absence of evidence to the contrary, proof of the facts stated therein.

33(1)A collector or other person who fails to file a return or remit the tax due or a taxpayer who fails to pay the tax due after a demand by the Commissioner under section 32 commits an offence.

33(2)In addition to the fine that may be imposed under Part II of the Provincial Offences Procedure Act, the judge shall, on conviction, impose a fine of not less than the amount of the tax due and not more than double the tax due.

33(3)The Commissioner shall determine the amount of the tax due for purposes of section 32 and this section from such information as is available to him and such amount determined by the Commissioner shall be proof in the absence of evidence to the contrary that such amount is the amount due and payable.

33(3.1)The Commissioner or an auditor may make or cause to be made an audit of the books of account, records, documents and papers of a collector or other person who fails to file a return or remit the tax due or a taxpayer who fails to pay the tax due under the provisions of and in accordance with this Act or a revenue Act or the regulations under this Act or a revenue Act.

33(3.2)For the purposes of subsection (3.1) and in the discretion of the Commissioner or auditor, any or all books of account, records, documents and papers of a collector, taxpayer or other person referred to in subsection (3.1) may be audited for such period or periods of time, in an audit period, as the Commissioner or auditor approves, whether such approval for the period or periods of time is given before or after the audit, and the results of the audit may be applied over the audit period or any part of the audit period.

33(3.3)A collector or other person who fails to file a return or remit the tax due or a taxpayer who fails to pay the tax due under the provisions of and in accordance with this Act or a revenue Act or the regulations under this Act or a revenue Act shall make his or her books of account, records, documents and papers available to the Commissioner or auditor for the purposes of allowing an audit to be made under subsection (3.1).

33(3.4)In the discretion of the Commissioner, an amount of tax may be determined under subsection (3) by an audit under subsection (3.1).

33(4)Notwithstanding subsection (1), where the Commissioner proceeds in accordance with section 11 and obtains recovery under this Act of the amount of tax that should have been collected, such recovery shall be deemed to have been a collection of the tax by the collector.

33(5)Notwithstanding subsection (1), where the Commissioner proceeds in accordance with section 4 and obtains recovery under this Act of the amount of tax that should have been paid, such recovery shall be deemed to have been a payment of the tax by the taxpayer.

35(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.

35(2)Nothing in subsection (1) relieves the corporation that committed an offence under this Act for liability therefor.

35(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)The Minister, an inspector or any person authorized by the Minister to act under this section or any peace officer may, before the institution of proceedings against a person in respect of an offence under this Act or the regulations, accept from a person alleged to have committed an offence under this Act or the regulations

37(2)A person who accepts payment under subsection (1) shall deliver a receipt to the offender showing the amount paid, the date of payment and the offence in respect of which the payment is made.

37(3)A person who makes a payment under subsection (1) shall not be prosecuted for the offence in respect of which the payment was made.

37(4)For the purposes of this Act only, a person who makes a payment under subsection (1) shall be deemed to have been convicted of the alleged offence in respect of which the payment was made.

37(5)Subsections (1) and (3) do not prevent the prosecution of a person who does not make a payment under subsection (1).

38(1)The Minister may refund any overpayment made on account of a tax if an application for the refund is made by the person who made the overpayment within three years from the day on which the overpayment was made, subject to any other time limit for the application established in or under a revenue Act.

38(2)No action shall be brought to recover the amount of an overpayment referred to in subsection (1) or any part of the overpayment after the expiration of three years from the day on which the overpayment was made.

38(3)The application for a refund under subsection (1) shall

38(4)Where an application for the refund of any overpayment made on account of a tax is made in accordance with this section, the Minister may, if authorized in writing by the person making the application, pay the amount of the overpayment, or any part of it, to the appropriate official of another jurisdiction.

39(1)The Commissioner may require any contractor not resident in the Province to deposit with him security by way of a bond, cash or other such security satisfactory to the Commissioner in the amount and subject to such terms and conditions as the Commissioner requires.

39(2)Where a contractor who has deposited security with the Commissioner under subsection (1) has failed to collect, remit or pay the tax in accordance with a revenue Act or this Act, the Commissioner may, by giving written notice to the contractor by registered mail or personal service, apply the security in whole or in part to the amount that should have been collected, remitted or paid by the contractor as the amount due to the Crown in right of the Province as of the date of the notice.

40(1)The Commissioner may, in the circumstances prescribed by regulation, require any collector to deposit with the Commissioner security by way of a bond, cash or other such security satisfactory to the Commissioner in an amount to be determined by the Commissioner but not less than five hundred thousand dollars nor greater than an amount equal to six times the amount of the estimated tax as determined by the Commissioner that would normally be collected by the collector each month.

40(2)Where a collector who has deposited security with the Commissioner under subsection (1) has failed to collect, remit or pay the tax in accordance with a revenue Act or this Act, the Commissioner may, by giving a written notice to the collector by registered mail or personal service, apply the security in whole or in part to the amount that should have been collected, remitted or paid by the collector as the amount due to the Crown in right of the Province as of the date of the notice.

41(1)Except for purposes of the administration and enforcement of this Act or a revenue Act, and subject to subsections (3), (3.1) and (3.3) and section 41.1,

41(2)Except for purposes of the administration and enforcement of this Act or a revenue Act, and subject to subsections (3), (3.1) and (3.3) and section 41.1, no person employed by the Province shall

41(3)The Minister may

41(3.1)The Minister may

41(3.2)The types of information for the purposes of subsection (3.1) are:

41(3.3)The Minister may communicate or allow to be communicated information obtained under this Act or a revenue Act to any person, including any person employed by any department, agency or Crown corporation of the Government of the Province of New Brunswick or the Government of Canada or any province or territory of Canada, or any person employed by the Government of the United States of America or any state of the United States of America, where the Minister considers it in the public interest to do so and where the person to whom such information pertains consents to its communication.

41(3.4)Subsection (3.3) does not apply where the communication of such information would violate the confidentiality of information communicated or furnished on a reciprocal basis to the Minister by another government.

41(4)Any person employed by the Province who, by virtue of his position, obtains information pursuant to this Act or a revenue Act or has access to information obtained pursuant to the provisions of this Act or a revenue Act may be required by the Minister to take an oath of secrecy.

41.1(1)Upon payment of the fee prescribed by regulation the Commissioner shall issue a statement showing as of the date of the statement the taxes that are, according to records maintained by the Commissioner, due and payable by any taxpayer or collected and to be remitted by any collector under this Act or a revenue Act.

41.1(2)Upon the request of a member of the Legislative Assembly, the Commissioner shall prepare and issue to that member reports showing as of the date of the reports the taxes that are, according to records maintained by the Commissioner, due and payable by taxpayers or collected and to be remitted by collectors under this Act or a revenue Act.

44(1)The Lieutenant-Governor in Council may make regulations

44(2)Regulations made under this section with respect to goods used or consumed within the Province and used or consumed frequently or substantially outside the Province may be retroactive in their operation to April 1, 1969 or to any date after April 1, 1969.