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R-10.22
- Revenue Administration Act
Detailled Table of Contents
Current to 1 January 2024
Revenue Administration Act
1
Definitions
ADMINISTRATION
2
Administration of Act
2.1
Delegation by Minister
3
Provincial Tax Commissioner, Deputy Minister, inspectors, auditors
3.1
Delegation by Commissioner
3.2
Delegation by an inspector or auditor
3.3
Agreement with another Minister of the Crown
LIABILITY AND ASSESSMENT
4
Liability and assessment of taxpayer
COLLECTION
5
Collection of tax by collector
6
Allowance or commission
7
Separate trust account for tax collected
8
Returns
9
Records
10
Records of wholesaler, manufacturer or importer
10.1
Allowance or commission to person other than collector
11
Estimate of tax by Commissioner
AGREEMENTS WITH BANDS
11.1
Sharing of tax revenues with bands
OBJECTION AND APPEAL
12
Notice of objection
13
Appeal to Minister
14
Appeal to Court of King’s Bench
15
Jurisdiction and procedures of Court of King’s Bench
16
Date of hearing of appeal
17
Production of papers and documents
18
Hearing and decision of appeal
19
Costs
20
Appeal to Court of Appeal
20.1
Requirement to keep records
21
Effect of appeal on tax payable, interest and penalties
RECOVERY OF TAX
22
Tax a debt to the Crown
23
Certificate on default
23.1
Liability of directors
23.2
Dispute notice
INTEREST
24
Interest
LIENS
25
Imposition of lien
26
Special lien on property and estate of collector
26.1
Collector and a person associated with each other
27
Execution of lien
AUDIT AND INSPECTION
28
Audit by Commissioner or auditors
29
Entry and inspection
29.1
Application for entry warrant
29.2
Accompaniment by police officer or member of Royal Canadian Mounted Police
OFFENCES AND PENALTIES
30
Offences and penalties
31
Certificate as evidence
32
Additional penalty
33
Offences and penalties
34
Order on conviction and penalty
35
Parties to offence
36
Limitation period
37
Voluntary payment
REFUNDS
38
Refund for overpayment
WAIVER OF INTEREST AND PENALTIES
38.1
Waiver of interest and penalties
SECURITY
39
Security from contractor not resident in Province
40
Security from collector
CONFIDENTIAL INFORMATION
41
Confidentiality of information
41.1
Statement by Commissioner
GENERAL
42
Receipt of notice sent by mail
43
Act binds Crown
44
Regulations
45
Gasoline and Motive Fuel Tax Act
46
Pari-Mutuel Tax Act
47
Social Services and Education Tax Act
48
Theatres, Cinematographs and Amusements Act
49
Tobacco Tax Act
50
Commencement
SCHEDULE A