Legislative Assembly of New Brunswick
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An Act to Amend the New Brunswick Income Tax Act

Legislature :
55
Session :
3
Bill No. :
3
Member :
Hon. Volpé
First Reading :
2005-12-7
Second Reading :
2005-12-9
Committee of the Whole :
2005-12-22
Amended :
Third Reading :
2005-12-22
Royal Assent :
2005-12-22
Download PDF :
Bill 3

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



1                           The New Brunswick Income Tax Act, chapter N-6.001 of the Statutes of New Brunswick, 2000, is amended by adding after section 52 the following:



Subdivision k.1

Home Heating Oil Benefit

Home heating oil benefit

52.1(1)          The following definitions apply in this section.



"home heating oil" means the refined petroleum products commonly known as stove oil and furnace oil. (mazout de chauffage domestique)



"principal place of residence", in respect of an individual, means the principal place where the individual maintains a self-contained domestic establishment. (lieu principal de résidence)



"total family income", in respect of an individual, means



(a)               if the individual lives with his or her spouse or common-law partner in the same principal place of residence, the sum of the individual's total income and the total income of his or her spouse or common-law partner, or



(b)               if the individual does not live with his or her spouse or common-law partner in the same principal place of residence, the individual's total income. (revenu familial total)



52.1(2)          An overpayment of $200 on account of an individual's liability under this Act for the 2004 taxation year is deemed to have arisen in the 2004 taxation year if



(a)               the individual resided in New Brunswick on December 31, 2004, and has filed a return of income for the 2004 taxation year,



(b)               the individual's total family income for the 2004 taxation year was less than $25,000,



(c)                at the time the application referred to in paragraph (f) is made, the individual is not receiving basic assistance under the Family Income Security Act nor is his or her spouse or common-law partner receiving such assistance where the individual and his or her spouse or common-law partner live in the same principal place of residence,



(d)               the place where the individual lives is his or her principal place of residence and that place is heated with home heating oil,



(e)                the home heating oil is purchased after July 30, 2005, and before May 1, 2006, and, if the individual leases his or her principal place of residence, the lessor is not directly responsible for paying for the home heating oil,



(f)                on or before April 30, 2006, the individual has, either on his or her own behalf or through a representative, filed an application on the form provided by the Minister of Finance of New Brunswick for a refund of the overpayment, and



(g)               the individual has, either on his or her own behalf or through a representative, provided all of the information required by the application form or the Minister of Finance of New Brunswick before the date required by that Minister.



52.1(3)          An overpayment of $150 on account of an individual's liability under this Act for the 2004 taxation year is deemed to have arisen in the 2004 taxation year if



(a)               the individual resided in New Brunswick on December 31, 2004, and has filed a return of income for the 2004 taxation year,



(b)               the individual's total family income for the 2004 taxation year was $25,000 or more but less than $30,000,



(c)                at the time the application referred to in paragraph (f) is made, the individual is not receiving basic assistance under the Family Income Security Act nor is his or her spouse or common-law partner receiving such assistance where the individual and his or her spouse or common-law partner live in the same principal place of residence,



(d)               the place where the individual lives is his or her principal place of residence and that place is heated with home heating oil,



(e)                the home heating oil is purchased after July 30, 2005, and before May 1, 2006, and, if the individual leases his or her principal place of residence, the lessor is not directly responsible for paying for the home heating oil,



(f)                on or before April 30, 2006, the individual has, either on his or her own behalf or through a representative, filed an application on the form provided by the Minister of Finance of New Brunswick for a refund of the overpayment, and



(g)               the individual has, either on his or her own behalf or through a representative, provided all of the information required by the application form or the Minister of Finance of New Brunswick before the date required by that Minister.



52.1(4)          An overpayment of $100 on account of an individual's liability under this Act for the 2004 taxation year is deemed to have arisen in the 2004 taxation year if



(a)               the individual resided in New Brunswick on December 31, 2004, and has filed a return of income for the 2004 taxation year,



(b)               the individual's total family income for the 2004 taxation year was $30,000 or more but less than $45,000,



(c)                at the time the application referred to in paragraph (f) is made, the individual is not receiving basic assistance under the Family Income Security Act nor is his or her spouse or common-law partner receiving such assistance where the individual and his or her spouse or common-law partner live in the same principal place of residence,



(d)               the place where the individual lives is his or her principal place of residence and that place is heated with home heating oil,



(e)                the home heating oil is purchased after July 30, 2005, and before May 1, 2006, and, if the individual leases his or her principal place of residence, the lessor is not directly responsible for paying for the home heating oil,



(f)                on or before April 30, 2006, the individual has, either on his or her own behalf or through a representative, filed an application on the form provided by the Minister of Finance of New Brunswick for a refund of the overpayment, and



(g)               the individual has, either on his or her own behalf or through a representative, provided all of the information required by the application form or the Minister of Finance of New Brunswick before the date required by that Minister.



52.1(5)          If an individual's total family income for the 2004 taxation year was $45,000 or more, if the individual's total family income for the 2005 taxation year complies with paragraph (2)(b), (3)(b) or (4)(b), as the case may be, and if the individual meets the criteria referred to in paragraphs (2)(a) and (c) to (g), (3)(a) and (c) to (g) or (4)(a) and (c) to (g), as the case may be,



(a)               an overpayment on account of the individual's liability under this Act for the 2004 taxation year is deemed to have arisen in the 2004 taxation year, and



(b)               subsection (2), (3) or (4), as the case may be, applies except that the reference to "2004 taxation year" in paragraph (2)(b), (3)(b) or (4)(b) shall be read as a reference to "2005 taxation year".



52.1(6)          The Minister of Finance of New Brunswick may, in his or her discretion, refund to an individual the amount deemed to be an overpayment under this section.



52.1(7)          Notwithstanding subsections (2) to (6), an individual is entitled to receive only one refund under this section.



52.1(8)          Notwithstanding subsections (2) to (6), if more than one individual lives in the same principal place of residence, only one of them may apply for and receive a refund under this section.



52.1(9)          A refund of an amount deemed to be an overpayment under this section



(a)               cannot be charged or given as security,



(b)               cannot be assigned except under a prescribed Act,



(c)                cannot be garnished or attached,



(d)               is exempt from execution or seizure, and



(e)                cannot be retained by way of deduction or set-off under the Financial Administration Act.



52.1(10)       For the purpose of ensuring compliance with this section and any regulations pertaining to this section, sections 29, 29.1 and 29.2 of the Revenue Administration Act and any regulations under that Act pertaining to those sections apply with the necessary modifications in respect of any premises where records or other documents are kept with respect to information provided by an individual on his or her application or as required by a person acting under this subsection.



52.1(11)       Notwithstanding subsection (10), a person acting under subsection (10) shall not enter a private dwelling unless the person



(a)               has the consent of the occupier, or



(b)               has obtained an entry warrant under the Entry Warrants Act.



52.1(12)       If an individual is paid a refund and the individual is not entitled to the refund under this section, the individual shall immediately remit the amount of the refund to the Minister of Finance of New Brunswick.



52.1(13)       If an individual does not remit the amount of a refund under subsection (12), then sections 22 and 23 of the Revenue Administration Act and any regulations under that Act pertaining to those sections apply with the necessary modifications to the recovery of the amount.



52.1(14)       A person who makes or assists in making a statement in any document or information required to be furnished under this section or the regulations pertaining to this section that, at the time and in the light of the circumstances under which the statement is made, is false or misleading with respect to a material fact or that omits to state a material fact, the omission of which makes that statement false or misleading, commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.



52.1(15)       A person does not commit an offence under subsection (14) in relation to a statement made if the person did not know that the statement was false or misleading and, in the exercise of reasonable diligence, could not have known that the statement was false or misleading.



2                           Section 119 of the Act is amended by adding after subsection (2) the following:



119(2.1)       Subsection (1) does not apply to the communication of information that is necessary for carrying out the purposes of section 52.1.



3                           Subsection 124(1) of the Act is amended by adding after paragraph (c) the following:



(c.1)            respecting any matter that, in the opinion of the Lieutenant-Governor in Council, is necessary for carrying out the purposes of section 52.1;



COMMENCEMENT

4                           This Act shall be deemed to have come into force on November 1, 2005.



EXPLANATORY NOTES



Section 1



New provisions.



Section 2



New provision.



Section 3



New regulation-making authority.



Section 4



Commencement provision.

 

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