Acts and Regulations

2011, c.160 - Financial Administration Act

Section 52.1
Disposition versions

Full text
Recovery through the Minister of National Revenue for Canada
2011, c.52, s.1
52.1(1)In addition to the method of recovery under subsection 52(1), if a person is indebted to the Province in a specific sum of money, the Comptroller may refer the amount of the indebtedness to the Minister of National Revenue for Canada to be recovered by means of applying to it the amount of any refund or repayment that may otherwise be made to the person under the Income Tax Act (Canada) or the New Brunswick Income Tax Act.
52.1(2)The types of indebtedness that may be referred to the Minister of National Revenue for Canada include, without limiting the generality of subsection (1), amounts owed by a person to the Province
(a) under an Act of the Legislature or of the Parliament of Canada or under a regulation made under such an Act,
(b) under a judgment or order of a court, tribunal or other competent authority,
(c) under a lease, loan, guarantee or other contract or instrument, or
(d) as reimbursement of an overpayment received by the person under a government program.
52.1(3)If a limitation period applies to a claim to recover an amount of indebtedness referred to in subsection (1) and the limitation period expires after the amount of the indebtedness has been referred to the Minister of National Revenue for Canada under that subsection for recovery, the amount nevertheless remains recoverable in the manner referred to in that subsection.
2011, c.52, s.1
Recovery through the Minister of National Revenue for Canada
2011, c.52, s.1
52.1(1)In addition to the method of recovery under subsection 52(1), if a person is indebted to the Province in a specific sum of money, the Comptroller may refer the amount of the indebtedness to the Minister of National Revenue for Canada to be recovered by means of applying to it the amount of any refund or repayment that may otherwise be made to the person under the Income Tax Act (Canada) or the New Brunswick Income Tax Act.
52.1(2)The types of indebtedness that may be referred to the Minister of National Revenue for Canada include, without limiting the generality of subsection (1), amounts owed by a person to the Province
(a) under an Act of the Legislature or of the Parliament of Canada or under a regulation made under such an Act,
(b) under a judgment or order of a court, tribunal or other competent authority,
(c) under a lease, loan, guarantee or other contract or instrument, or
(d) as reimbursement of an overpayment received by the person under a government program.
52.1(3)If a limitation period applies to a claim to recover an amount of indebtedness referred to in subsection (1) and the limitation period expires after the amount of the indebtedness has been referred to the Minister of National Revenue for Canada under that subsection for recovery, the amount nevertheless remains recoverable in the manner referred to in that subsection.
2011, c.52, s.1