BILL 37 An Act to Amend the Revenue Administration Act

BILL 37

 

An Act to Amend the Revenue Administration Act

 

 

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

1 Subsection 4(4) of the Revenue Administration Act, chapter R-10.22 of the Acts of New Brunswick, 1983, is amended by striking out "in the form prescribed by regulation" and substituting "in the form provided by the Minister".

 

2 Subsection 11(2) of the Act is amended by striking out "in the form prescribed by regulation" and substituting "in the form provided by the Minister".

3 Subsection 12(1) of the Act is amended in the portion following paragraph (b) by striking out "in the form prescribed by regulation" and substituting "in the form provided by the Minister".

 

4 Subsection 13(2) of the Act is amended by striking out "in the form prescribed by regulation" and substituting "in the form provided by the Minister".

5 Subsection 40(1) of the Act is repealed and the following is substituted:

40(1) The Commissioner may, in the circumstances prescribed by regulation, require any collector to deposit with the Commissioner security by way of a bond, cash or other such security satisfactory to the Commissioner in an amount to be determined by the Commissioner but not less than five hundred thousand dollars nor greater than an amount equal to six times the amount of the estimated tax as determined by the Commissioner that would normally be collected by the collector each month.

6 Subsection 44(1) of the Act is amended by adding after paragraph (g) the following:

(g.1) prescribing the circumstances under subsection 40(1);

7 This Act or any provision of it comes into force on a day or days to be fixed by proclamation.

 

EXPLANATORY NOTES

Section 1

The existing provision is as follows:

4(4) The Commissioner shall serve personally or send by ordinary or registered mail to the taxpayer at his last known address a notice of assessment in the form prescribed by regulation setting out the amount determined under subsection (2) or estimated under subsection (3), and in the case of a taxpayer having more than one address, one of which is in the Province, such notice may be sent to his address in the Province.

 

Section 2

The existing provision is as follows:

11(2) The Commissioner shall serve personally or send by ordinary or registered mail a notice of assessment in the form prescribed by regulation to the collector, his heirs, executors, successors or assigns, or to the custodian or trustee in bankruptcy of the assets of his estate setting out the amount estimated pursuant to subsection (1).

 

Section 3

The existing provision is as follows:

12(1) Where

(a) a taxpayer considers that he is not liable to taxation under a revenue Act or disputes liability for the amount assessed against him, or

(b) a collector disputes liability for the amount assessed against him,

he may personally or by his solicitor, within thirty days after paying the tax or the date of the service or mailing of a notice of assessment, whichever is sooner, serve on the Commissioner a notice of objection in duplicate in the form prescribed by regulation setting out the reasons for the objection and all relevant facts.

 

Section 4

The existing provision is as follows:

13(2) An appeal to the Minister shall be instituted by sending to the Minister and Commissioner by ordinary or registered mail, or by delivery to the offices of both, a notice of appeal in the form prescribed by regulation setting out the grounds of the appeal and stating briefly the facts relative to the appeal.

Section 5

The existing provision is as follows:

40(1) The Commissioner may require any collector to deposit with him security by way of a bond, cash or other such security satisfactory to the Commissioner in an amount to be determined by the Commissioner but not less than one hundred dollars nor greater than an amount equal to six times the amount of the estimated tax as determined by the Commissioner that would normally be collected by the collector each month.

Section 6

This provision is consequential on the amendment in section 5 of this amending Act.

Section 7

Commencement provision.