The following definitions apply in this Act. 1993, c.N-8.1, s.1; 2023, c.17, s.176
“Advisory Group” means the Advisory Group established under section 5. (groupe consultatif)
“Agreement” means the agreement among the Developer and the Provinces of New Brunswick and Prince Edward Island with respect to the taxation Acts and the trust fund. (accord)
“calculated amount” means the amount determined under section 3. (montant calculé)
“Canada” means the Crown in right of Canada as represented by the Minister of Public Works and Government Services Canada. (Canada)
“Crossing” means a bridge crossing the Northumberland Strait connecting Cape Tormentine, New Brunswick, and Port Borden, Prince Edward Island, to be constructed under the Canada-Developer agreements on the site and includes (ouvrage de franchissement)
(a) the foundation, piers, abutments, retaining walls, wingwalls, columns, bearings of the bridge and road surface of the structure and all improvements, machinery, equipment, materials, supplies, tools, appurtenances and fixtures forming part of it,
(b) all buildings, whether temporary or permanent, erected on the site and all approach roads constructed on the site,
(c) all improvements, machinery, equipment, materials, supplies and tools used in the construction of the bridge, whether temporary or permanent, located on the site, and
(d) all facilities, appurtenances and fixtures of any nature contained on or attaching to the site.
“Developer” means Strait Crossing Development Corporation or such other legal entity with which Canada enters into an agreement for the design, financing and construction of the Crossing. (maître d’oeuvre)
“fuel” means(combustible)
(a) in relation to New Brunswick, motive fuel as defined under the Gasoline and Motive Fuel Tax Act, and
(b) in relation to Prince Edward Island, diesel oil as defined in the Gasoline Tax Act (Prince Edward Island).
“gasoline” means(essence)
(a) in relation to New Brunswick, gasoline as defined under the Gasoline and Motive Fuel Tax Act, and
(b) in relation to Prince Edward Island, gasoline as defined under the Gasoline Tax Act (Prince Edward Island).
“goods and services” means(marchandises et services)
(a) in relation to New Brunswick, goods and services as defined under the Social Services and Education Tax Act, and
(b) in relation to Prince Edward Island, goods as defined under the Revenue Tax Act (Prince Edward Island).
“lands” means the lands leased or to be leased by Canada to the Developer in a lease entered into or to be entered into between Canada and the Developer for a term of years and includes the lands described in Appendix B and Appendix C to the agreement dated as of December 16, 1992, entered into among Canada and the Provinces of New Brunswick and Prince Edward Island with respect to the Crossing. (terres)
“site” means the lands on which the construction of the Crossing is carried out. (site)
“taxation Acts” means(lois fiscales)
(a) in relation to New Brunswick, the Gasoline and Motive Fuel Tax Act and the Social Services and Education Tax Act, and
(b) in relation to Prince Edward Island, the Gasoline Tax Act (Prince Edward Island) and the Revenue Tax Act (Prince Edward Island).
“trust fund” means the trust fund into which the calculated amount is to be deposited. (fonds en fiducie)
1993, c.N-8.1, s.2; 2019, c.29, s.107
The Minister of Finance and Treasury Board may on behalf of the Province of New Brunswick enter into the Agreement.
The Agreement shall
(a) provide for the establishment or the designation of a trust fund for the purposes of this Act,
(b) require the calculated amount to be paid into the trust fund before the commencement of the construction of the Crossing,
(c) specify the calculated amount,
(d) require detailed design drawings and specifications with respect to the accepted proposal for the construction of the Crossing and such other information as the Advisory Group may require for determination of the calculated amount be supplied to the Advisory Group,
(e) set out the terms for the management of the trust fund if the trust fund is established under the Agreement,
(f) provide for the payment of amounts out of the trust fund to the Minister of Finance and Treasury Board,
(g) provide for adjustments of the calculated amount in the event of increases in the cost of construction of the Crossing if the trust fund is established under the Agreement, and
(h) provide for the settlement of disputes by the Advisory Group.
Subject to the interpretive criteria set out in Schedule A, the calculated amount is determined by applying to fuel, gasoline, goods and services used or consumed in the construction of the crossing 1993, c.N-8.1, s.3
(a) a rate of $0.111 per litre on gasoline and propane and $0.126 per litre on fuel except propane, and
(b) a rate of 10.5% of the fair value of the goods or services.
1993, c.N-8.1, s.4; 2013, c.32, s.27; 2019, c.29, s.107
If, under the Agreement, the calculated amount has been paid into the trust fund, the taxation Acts do not apply to the following that are used or consumed in the construction of the Crossing:
(a) goods and services, or
(b) fuel and gasoline.
One-half of the amounts paid out of the trust fund shall be paid to the Minister of Finance and Treasury Board as provided for in the Agreement.
Money paid into a trust fund that is established under the Agreement is not liable to seizure under any enactment.
If the trust fund is established under the Agreement, the calculated amount may be adjusted under the Agreement in the event of increases in the cost of construction of the Crossing not included in the initial determination of the calculated amount, and in making the adjustment the Advisory Group may apply or adopt any or all methods used to determine a cost overrun contained in the Canada-Developer agreements.
1993, c.N-8.1, s.5
The Provinces of New Brunswick and Prince Edward Island shall establish an Advisory Group consisting of five members.
Two members of the Advisory Group shall be appointed by the Province of New Brunswick and two members shall be appointed by the Province of Prince Edward Island.
The chair shall be appointed jointly by the Province of New Brunswick and the Province of Prince Edward Island.
A member appointed by each of the Provinces and the chair constitute a quorum.
The expenses of the Advisory Group and any other expenses incurred in the administration of this Act shall be paid jointly by the Province of New Brunswick and the Province of Prince Edward Island.
The Advisory Group 1993, c.N-8.1, s.6
(a) shall negotiate the terms of the Agreement on behalf of the Provinces of New Brunswick and Prince Edward Island,
(c) shall be responsible for the settlement of disputes in accordance with the Agreement,
(d) shall establish administrative procedures and administer the exemption process,
(e) may exercise the powers for the administration of the taxation Acts to make or cause to be made an audit of the books of account, records, documents and papers of the Developer or of a contractor, subcontractor or supplier engaged in the construction of the Crossing, and
(f) may exercise the powers of the Commissioner under the Revenue Administration Act and such other powers as are necessary to give effect to the Agreement.
This Act ceases to have effect on such date as the Lieutenant-Governor in Council may specify by order published in The Royal Gazette. 1993, c.N-8.1, s.7