of Bill :
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1 Section 9 of the Revenue Administration Act, chapter R-10.22 of the Acts of New Brunswick, 1983, is repealed and the following is substituted:
9 Every collector shall keep records in such form, containing such information, in such place and for such length of time as may be required in accordance with the
2 Section 10 of the Act is amended
(a) by renumbering the section as subsection 10(1);
(b) by adding after subsection (1) the following:
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.
3 The Act is amended by adding after section 20 the following:
20.1 A taxpayer or collector who gives a notice of objection shall keep all records affecting the matter of the objection until the objection is disposed of and any appeal is
disposed of or the time for initiating any such appeal has expired.
4 Paragraph 31(1)(b) of the Act is repealed and the following is substituted:
(b) a person failed to keep such records in such form, containing such information, in such place and for such length of time as is required under this Act and the
5 Subsection 44(1) of the Act is amended
(a) by repealing paragraph (d) and substituting the following:
(d) respecting the records to be kept by collectors, including the information to be contained in them, the place or places where they are to be kept and the length of time
they are to be kept;
(b) by adding after paragraph (d) the following:
(d.1) respecting the length of time records referred to in section 10 are to be kept;
6 This Act or any provision of it comes into force on a day or days to be fixed by proclamation.