BILL 58

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 Section 41 of the Revenue Administration Act, chapter R-10.22 of the Acts of New Brunswick, 1983, is amended

(a) in subsection (1) in the portion preceding paragraph (a) by striking out "subsection (3)" and substituting "subsections (3), (3.1) and (3.3)";

(b) in subsection (2) in the portion preceding paragraph (a) by striking out "subsection (3)" and substituting "subsections (3), (3.1) and (3.3)";

(c) by adding after subsection (3) the following:

41(3.1) The Minister may

(a) communicate or allow to be communicated any type of information listed in subsection (3.2) that is obtained under this Act or a revenue Act to,

(b) allow inspection of or access to any type of information listed in subsection (3.2) that is contained in any written statement or other document obtained under this Act or a revenue Act by, or

(c) allow inspection of or access to any type of information listed in subsection (3.2) that is contained in any report prepared from any information, statement or document obtained under this Act or a revenue Act by,

any person employed by any department, agency or Crown corporation of the Government of the Province of New Brunswick or of the Government of Canada if the information will not be used for any purpose other than the administration or enforcement of a statute or regulation of the Province or Canada.

41(3.2) The types of information for the purposes of subsection (3.1) are:

(a) assigned business number;

(b) standard industry code class of business;

(c) registered business name or trade or operating name;

(d) corporate status;

(e) mailing address for the principal and alternate locations;

(f) telephone and fax numbers;

(g) name, address and telephone number of any person that are supplied as part of the registration or application process by an applicant under a revenue Act;

(h) information respecting the type of licence, permit or authorization held or applied for, the issuance, suspension, cancellation, revocation or reinstatement of any licence, permit or authorization or the location of any licensed premises; and

(i) information pertaining to the consideration of any decision respecting the suspension, cancellation, revocation or reinstatement of any licence, permit or authorization.

41(3.3) The Minister may communicate or allow to be communicated information obtained under this Act or a revenue Act to any person, including any person employed by any department, agency or Crown corporation of the Government of the Province of New Brunswick or the Government of Canada or any province or territory of Canada, or any person employed by the Government of the United States of America or any state of the United States of America, where the Minister considers it in the public interest to do so and where the person to whom such information pertains consents to its communication.

41(3.4) Subsection (3.3) does not apply where the communication of such information would violate the confidentiality of information communicated or furnished on a reciprocal basis to the Minister by another government.

2 Any communication of, inspection of or access to any information referred to in subsections 41(3.1) to (3.3) of the Revenue Administration Act, as enacted by section 1 of this amending Act, from April 1, 2000, to the date of the enactment of this section, inclusive, shall be deemed to have been validly done and is confirmed and ratified.

3 This Act shall be deemed to have come into force on April 1, 2000.