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Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1In this Act

“expenditures” means the cost of goods and services acquired in a fiscal year whether or not payment has been made or invoices received and includes transfer payments due where no value is received directly in return but does not include amortization of tangible capital assets; (dépenses)

“government” , in sections 8 and 9, does not include the Legislative Assembly; (gouvernement)

“Minister” means the Minister of Finance and includes any person designated by the Minister to act on the Minister’s behalf; (Ministre)

“net capital expenditures” means the expenditures of the Department of Transportation and Infrastructure in its capital account minus the federal capital recoveries reported under paragraph 3(1)(d); (dépenses en immobilisations nettes)

“participating province” means a participating province as defined in subsection 123(1) of the Excise Tax Act (Canada); (province participante)

“referendum” means a vote on a question as provided for in this Act; (référendum)

“registered political party” means a political party that has been registered under section 133 of the Elections Act; (parti politique enregistré)

“transfer payment” means the transfer of money from a government to an individual, an organization or another government for which the government making the transfer does not(paiement de transfert)

(a) receive any goods or services directly in return,

(b) expect to be repaid in the future, or

(c) expect a financial return;

“vehicle” means a vehicle as defined in the Motor Vehicle Act. (véhicule)

2012, c.39, s.144

Administration of Act

2The Minister is responsible for the administration of this Act and may designate one or more persons to act on the Minister’s behalf.

New Brunswick road improvements

3(1)The Minister shall report the following to the Legislative Assembly for each fiscal year:

(a) the revenue from the taxes collected under subsections 3(1), 6(1) and 6.2(1) of the Gasoline and Motive Fuel Tax Act, from any interest and penalties in respect of such taxes and from the fees for single trip fuel permits under section 12.4 of that Act, after deducting from the revenue any refunds, rebates, allowances, commissions and remissions;

(b) the expenditures of the Department of Transportation and Infrastructure in its capital account and ordinary account;

(c) the net of expenditures reported under paragraph (b) and revenue reported under paragraph (a);

(d) the federal capital recoveries for expenditures reported under paragraph (b); and

(e) where the net expenditures reported under paragraph (c)

(i) are greater than the federal capital recoveries reported under paragraph (d), the provincial contribution from the Consolidated Fund, or

(ii) are less than the federal capital recoveries reported under paragraph (d), the excess that remains unexpended.

3(2)Subject to subsection (3), all the revenue reported under paragraph (1)(a) for a fiscal year shall be spent on the gross ordinary account expenditures and the net capital expenditures of the Department of Transportation and Infrastructure for that fiscal year.

3(3)Where the sum of the gross ordinary account expenditures and the net capital expenditures of the Department of Transportation and Infrastructure for a fiscal year is less than the revenue reported under paragraph (1)(a) for that fiscal year, the excess that remains unexpended shall be deemed to be revenue for the next fiscal year for the purposes of paragraph (1)(a) and shall be expended by the Department of Transportation and Infrastructure in that next fiscal year.

2012, c.39, s.144

Referendum required

4(1)Subject to section 5, a member of the Executive Council shall not include in a bill a provision that establishes a new tax unless

(a) a referendum concerning the new tax is held under this Act before the bill is introduced in the Legislative Assembly, and

(b) the referendum authorizes the new tax.

4(2)Subject to section 5, the Province shall not initiate a proposal or support a proposal by another participating province to increase the rate of the tax imposed in subsection 165(2) of the Excise Tax Act (Canada) unless

(a) a referendum concerning the increase of the tax rate is held under this Act before the proposed increase is made, and

(b) the referendum authorizes the increase of the tax rate.

4(3)Subject to subsection 5(5), a new toll shall not be established under the New Brunswick Highway Corporation Act unless

(a) a referendum concerning the new toll is held under this Act before the new toll is established, and

(b) the referendum authorizes the new toll.

4(4)Subject to subsection 5(5), if a toll has been established under the New Brunswick Highway Corporation Act before the commencement of this subsection for access to, passage over or operation on a toll highway by a class of vehicle or a class of operator, the toll shall not apply to the operators or registered owners of vehicles who gain access to or pass over that toll highway or operate vehicles on that toll highway unless

(a) a referendum concerning the application of the toll is held under this Act before the toll is applied, and

(b) the referendum authorizes the application of the toll.

4(5)Subject to subsection 5(5), a member of the Executive Council shall not include in a bill a provision that imposes a new toll on a highway or road unless

(a) a referendum concerning the new toll is held under this Act before the bill is introduced in the Legislative Assembly, and

(b) the referendum authorizes the new toll.

Exceptions

5(1)A referendum is not required for the purposes of section 4 if, in the opinion of the Minister, any of the following circumstances exists:

(a) the new tax or increase of the tax rate under subsection 165(2) of the Excise Tax Act (Canada) is a response to changes in federal taxation laws and is necessary to maintain provincial revenues; and

(b) the new tax or increase of the tax rate under subsection 165(2) of the Excise Tax Act (Canada) is required to effect a restructuring of taxation authority between the federal government and provincial governments.

5(2)If no referendum is required under subsection (1) in relation to the establishment of a new tax, the Minister shall prepare a statement indicating that, in his or her opinion, a specified circumstance listed in subsection (1) exists and shall lay the statement before the Legislative Assembly or give it to the Clerk of the Legislative Assembly before the applicable bill is introduced in the Legislative Assembly.

5(3)The Minister’s statement is, for all purposes, conclusive evidence of the matters addressed in it.

5(4)The Minister’s statement may not be questioned or reviewed in any court.

5(5)A referendum is not required for the purposes of section 4 if

(a) during the campaign for a general election of members to serve in the Legislative Assembly and no later than two weeks before the day fixed for holding the election, the leader of a registered political party gives the Chief Electoral Officer a written statement indicating that, if the party forms the government following the election, the party intends

(i) to establish a new tax,

(ii) to initiate a proposal or support a proposal by another participating province to increase the rate of the tax imposed in subsection 165(2) of the Excise Tax Act (Canada),

(iii) to establish a new toll under the New Brunswick Highway Corporation Act,

(iv) to apply to the operators or registered owners of vehicles a toll referred in subsection 4(4), or

(v) to impose a new toll on a highway or road, and

(b) the party whose leader gave the Chief Electoral Officer the statement forms the government after the election.

5(6)Immediately upon receipt of the statement referred to in paragraph (5)(a), the Chief Electoral Officer shall give the statement to the Clerk of the Legislative Assembly, shall notify the leaders of the other registered political parties of the statement and provide them with copies of the statement and shall make the statement available to the public.

Question to be submitted to voters on referendum

6Any question or questions to be submitted to the voters on a referendum shall be as prescribed by regulation.

When referendum to be held

7If a referendum is required under this Act, it shall be held throughout the Province on the same day as quadrennial elections under the Municipalities Act.

2004, c.2, s.18

When result is binding

8(1)Subject to subsection (2), where a simple majority of the voters cast votes for the same response on the question submitted to referendum, including a simple majority determined after a recount if one is necessary, the result on that question is binding on the government.

8(2)If the response to the question submitted to referendum authorizes anything referred to in section 4 to be done, a government that is subsequent to the government that initiated the referendum and formed by another political party is not bound by the result on that question.

Implementation of result

9(1)The government that initiated a referendum shall take any steps within the competence of the government that it considers necessary or advisable to implement the binding result on the question submitted to referendum.

9(2)Notwithstanding any other provision of this Act, a subsequent government referred to in subsection 8(2) may take any steps within the competence of the government that it considers necessary or advisable to implement the result on the question submitted to referendum.

Entitlement to vote

10A person is entitled to vote on a referendum if and only if the person would be entitled to vote for a councillor on a District Education Council under the Education Act.

Where to vote

11(1)A person who votes in a referendum shall vote at the polling station where he or she is to vote for a councillor on a District Education Council under the Education Act.

11(2)If an election is not required to be held for a councillor under the Education Act in a particular school district or subdistrict, voting on a referendum shall be conducted as though there were an election for a councillor.

Adoption of provisions of the Municipal Elections Act

12(1)Subject to subsections (2) to (4) and (10) to (12), the provisions of the Municipal Elections Act and the regulations under it, other than provisions inconsistent with this Act, are adopted for the purposes of this Act and apply with the necessary modifications to all aspects of the conduct of, voting on and determination and declaration of the result of a referendum and to any other matter in relation to a referendum under this Act.

12(2)Section 46 of the Municipal Elections Act does not apply to a referendum under this Act.

12(3)Unless this Act or the context requires otherwise, references in provisions of the Municipal Elections Act or the regulations under it, as adopted under subsection (1)

(a) to “quadrennial election”, shall be read as “referendum”,

(b) to “election”, shall be read as “referendum”, and

(c) to “elections”, shall be read as “referendums”.

12(4)References to “plebiscite” in the Municipal Elections Act, other than in section 46, as adopted under subsection (1), shall be read as “referendum”.

12(5)Repealed: 2007, c.79, s.67

12(6)Repealed: 2007, c.79, s.67

12(7)Repealed: 2007, c.79, s.67

12(8)Repealed: 2007, c.79, s.67

12(9)Repealed: 2007, c.79, s.67

12(10)Section 41 of the Municipal Elections Act, as adopted under subsection (1), shall be read as follows:

41(1)Upon determining the results from all polls for which he or she is responsible, the municipal returning officer shall forthwith forward them to the Municipal Electoral Officer.

41(2)Having received the results from the municipal returning officers, the Municipal Electoral Officer shall forthwith declare the result of a referendum.

41(3)If the Municipal Electoral Officer determines that there is a tie in the number of votes cast for the two responses to the question submitted to referendum, or that the difference between the number of votes cast for the two responses is less than one per cent of the total number of votes cast on the question

(a) the Municipal Electoral Officer shall advise the Chief Justice of The Court of Queen’s Bench of New Brunswick of the circumstances,

(b) the Chief Justice of The Court of Queen’s Bench of New Brunswick shall appoint a judge of that Court to supervise a recount on the question, and shall appoint such other persons as the Chief Justice considers necessary to assist in recounting the votes, and

(c) for the purposes of the recount, subsections 42(2) to (5) and (7) to (10) apply.

41(4)The Municipal Electoral Officer shall forthwith, upon making the declaration referred to in subsection (2), publish a copy in The Royal Gazette.

12(11)Subsections 42(2) to (5) and (7) to (10) of the Municipal Elections Act, as adopted under subsection (1), shall be read as follows:

42(2)The judge of The Court of Queen’s Bench of New Brunswick who is appointed to supervise a recount under subsection 41(3) shall fix a time and place for the recount and shall forthwith give notice of the time and place to the Municipal Electoral Officer, the other persons who are appointed to assist in recounting the votes under paragraph 41(3)(b) and such other persons as the judge considers necessary.

42(3)The Municipal Electoral Officer shall take the ballot papers and such other documents as the judge directs to the place where the recount is being held.

42(4)At the time and place fixed for the recount, the judge and the other persons who are appointed to assist in recounting the votes under paragraph 41(3)(b) shall recount the votes cast on a referendum, in accordance with subsections (5) to (10), in the presence of

(a) the Municipal Electoral Officer,

(b) those persons considered appropriate by the Municipal Electoral Officer,

(c) two persons who were entitled to vote in the referendum, who shall be appointed by the judge, and

(d) such other persons as the judge considers necessary.

42(5)The judge who is appointed to supervise a recount under section 41(3) shall, in consultation with the Municipal Electoral Officer, determine the procedures to be followed in conducting the recount, and the persons required or appointed to attend such recount shall carry out such procedures in the presence of the judge.

42(7)The judge shall take notice of any objection made by a person attending the recount in respect of a ballot paper and shall decide any question arising out of the objection, and the judge’s decision is final.

42(8)When the ballot papers have been examined and counted in accordance with this section, the judge shall forthwith sum up and announce how the votes have been cast for each response to the question submitted to referendum, as is indicated by the recount, and declare the result of the referendum.

42(9)Where the judge determines in the recount that there is a tie in the number of votes cast for the two responses to the question submitted to referendum, the judge shall write the two responses separately on blank pieces of paper and after folding the pieces of paper in such a way that the words are concealed, deposit them in a receptacle and direct the Municipal Electoral Officer to withdraw one of the pieces of paper, and the response that appears on the withdrawn piece of paper shall be declared by the judge to have received the greatest number of votes.

42(10)The judge shall then make and transmit forthwith to the Municipal Electoral Officer a written statement of the result of the recount, showing

(a) the number of votes cast for each response to the question submitted to referendum, and

(b) the number of ballot papers rejected in the recount.

12(12)Subsection 55(2) of the Municipal Elections Act, as adopted under subsection (1), shall be read as follows:

55(2)Any person who, on the ordinary polling day or on the day immediately preceding it,

(a) broadcasts over any radio or television station,

(i) a speech,

(ii) any entertainment, or

(iii) any advertising program,

(b) publishes or causes to be published in any newspaper, magazine or similar publication,

(i) a speech, or

(ii) any advertising, or

(c) transmits, conveys or causes to be transmitted or conveyed by any means to telephones, computers, telecopier machines or any other device capable of receiving unsolicited communications,

(i) a speech,

(ii) any entertainment, or

(iii) any advertising,

in favour of or against any response to the question submitted to referendum commits an offence, but this section shall be deemed not to prohibit a bona fide news broadcast or news publication referring to or commenting upon a speech or containing any excerpts from a speech.

2004, c.2, s.18; 2007, c.79, s.67

Additional personnel

13The Municipal Electoral Officer may retain the services of such persons as are required to carry out the purposes of this Act.

Scrutiny of counting process

14(1)Each municipal returning officer shall, for the purposes of counting the votes on a referendum, appoint one or more persons who are entitled to vote in the referendum to scrutinize the counting process at each polling station.

14(2)The Municipal Electoral Officer may establish the duties of a person appointed under subsection (1).

14(3)A person appointed under subsection (1) shall be paid the amount fixed for casual employees by the scale of fees and expenses under the Municipal Elections Act.

Forms

15(1)Subject to subsection (2), for the purposes of this Act, the Municipal Electoral Officer may adopt, modify and combine any forms that may be made under any of the provisions of the Municipal Elections Act.

15(2)Repealed: 2007, c.79, s.67

2007, c.79, s.67

Offences

16(1)In this section

“adopted provision” means a provision of the Municipal Elections Act that is adopted with the necessary modifications under section 12, or is adopted as modified under section 12, as the case may be. (disposition adoptée)

16(2)A person who violates or fails to comply with an adopted provision that is listed in Column I of Schedule A of the Municipal Elections Act commits an offence under this Act.

16(3)For the purposes of Part II of the Provincial Offences Procedure Act, each offence referred to in subsection (2) is punishable as an offence of the category listed in Column II of Schedule A of the Municipal Elections Act beside the section number of the adopted provision to which the offence relates.

Regulations

17The Lieutenant-Governor in Council may make regulations

(a) prescribing any question or questions to be submitted to referendum;

(b) defining any word or expression used in sections 6 to 16 but not defined in this Act for the purposes of those sections, the regulations or both;

(c) respecting any other matter considered necessary or advisable to carry out the spirit and intent of this Act.

Commencement

18This Act or any provision of it comes into force on a day or days to be fixed by proclamation.

N.B. This Act was proclaimed and came into force March 30, 2005.

N.B. This Act is consolidated to March 27, 2015.

t-0.5 - Taxpayer Protection Act

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