An Act Respecting the Recovery of Debts Owed to the Crown
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
Financial Administration Act
1 The Financial Administration Act, chapter 160 of the Revised Statutes, 2011, is amended by adding after section 52 the following:
Recovery through the Minister of National Revenue for Canada
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.
Limitation of Actions Act
2 Section 27.1 of the Limitation of Actions Act, chapter L-8.5 of the Acts of New Brunswick, 2009, is repealed and the following is substituted:
Transition – debts due to the Crown
27.1 Despite anything else in this Act, if the limitation period that applies to a claim by the Crown for the recovery of money owing to it would, if not for this section, expire after the commencement of this section but before May 1, 2016, that limitation period expires on May 1, 2016.