In this Act 2019, c.29, s.72
“Commissioner” means the Provincial Tax Commissioner provided for under the Revenue Administration Act and includes any person designated by the Commissioner to act on his or her behalf;(Commissaire)
“Minister” means the Minister of Finance and Treasury Board of New Brunswick and includes any person designated by the Minister to act on his or her behalf.(Ministre)
The Comprehensive Integrated Tax Coordination Agreement entered into on October 18, 1996, between the Minister on behalf of the Government of New Brunswick and the Minister of Finance of Canada on behalf of the Government of Canada, is ratified and confirmed and is valid for all purposes.
The Minister, with the approval of the Lieutenant-Governor in Council, may on behalf of the Government of New Brunswick enter into an agreement with the Government of Canada amending or varying the agreement referred to in subsection (1) or any agreement entered into under this subsection.
Where the participating provinces propose a change in the rate of tax or in the tax base in accordance with the agreement under subsection (1) or an agreement under subsection (2), or, where an agreement is entered into under subsection (2), the Minister shall introduce for the consideration of the Legislative Assembly a resolution respecting the change or the agreement under subsection (2), as the case may be, within ten days after its proposal or execution if the Legislative Assembly is then sitting, or, if the Legislative Assembly is not then sitting, within ten days after it next sits.
Repealed: 2012, c.36, s.4 2012, c.36, s.4Repealed: 2012, c.36, s.4 2012, c.36, s.4
Repealed: 2012, c.36, s.4 2012, c.36, s.4Repealed: 2012, c.36, s.4 2012, c.36, s.4
Repealed: 2012, c.36, s.4 2012, c.36, s.4Repealed: 2012, c.36, s.4 2012, c.36, s.4
Repealed: 2012, c.36, s.4 2012, c.36, s.4Repealed: 2012, c.36, s.4 2012, c.36, s.4
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
In this Part
“recipient” means a recipient as defined in subsection 123(1) of the Excise Tax Act (Canada);(acquéreur)
“supply” means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada);(fourniture)
“supply made in the Province” means a supply made in New Brunswick determined under the Excise Tax Act (Canada) as though that Act applied to the construction of this Part.(fourniture effectuée dans la province)
The Minister, or any authority or person authorized under an agreement referred to in section 2 or 31, may pay to or credit a recipient with an amount equal to the tax, in whole or in part, paid or payable under Part IX of the Excise Tax Act (Canada) for a supply prescribed by regulation and made in the Province.
A payment or credit under subsection (1) for a supply prescribed by regulation for the purposes of this subsection, shall be paid out of the Consolidated Fund and charged to the appropriate revenue, but, if that source of revenue is no longer available, such payments are deemed to be expenditures out of a statutory appropriation and do not require to be voted annually by the Legislature.
The Lieutenant-Governor in Council may make regulations
(a) respecting a payment or credit under section 12, including, without limiting the generality of the foregoing, eligibility for, application for, the amount of and appeals in respect of the payment or credit, and payments or credits made at the point of supply;
(b) prescribing supplies for the purposes of subsection 12(1);
(c) prescribing supplies for the purposes of subsection 12(2);
(d) prescribing supplies for the purposes of subsection 12(3);
(e) respecting forms for the purposes of this Part;
(f) generally to give effect to the purposes of this Part.
A regulation under subsection (1) may be made retroactive.
2003, c.7, s.35; 2007, c.5, s.1; 2008, c.10, s.1; 2016, c.29, s.1
Every consumer of a vehicle required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act shall pay to the Minister for the purpose of raising of revenue for provincial purposes, a tax at the rate of 15% of the fair value of the vehicle, where the supply of the vehicle is made in the Province and is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).
Every person who brings or causes to be brought into the Province or who receives delivery in the Province of a vehicle that is required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act, for his or her own consumption or for the consumption of another person at his or her expense, or on behalf of or as agent for a principal who desires to utilize such vehicle for consumption by such principal or by any other person at the expense of such principal, shall pay to the Minister for the purpose of raising of revenue for provincial purposes, a tax at the rate of 15% of the fair value of the vehicle, where the supply of the vehicle is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).
The tax shall be computed to the nearest cent, and one-half cent shall be deemed to be one cent.
The proceeds of the tax shall be paid into the Consolidated Fund.
2003, c.7, s.35
The tax shall be paid at the time the vehicle is registered under the Motor Vehicle Act or the Off-Road Vehicle Act, as the case may be, or at such time and in such manner as are provided for in the regulations.
The Registrar, as defined in the Motor Vehicle Act or the Off-Road Vehicle Act, as the case may be, or any person designated by the Registrar, is an agent of the Minister for the purpose of collecting the tax under this Part.
2003, c.7, s.35
The fair value of vehicles for the purposes of taxation under this Part shall be as determined in accordance with the regulations.
If a person purchases a vehicle taxable under this Part and trades as part of the consideration of the purchase price one or more vehicles that are required to be registered under the Motor Vehicle Act or the Off-Road Vehicle Act, the tax shall be computed on the difference between the fair value of the vehicle purchased and the fair value of the vehicle or vehicles traded.
Where an individual sets up residence in the Province and brings a vehicle into the Province for his or her personal use, no tax is payable on the vehicle under section 14, if the individual has resided outside the Province for at least one hundred and eighty-three consecutive days before setting up residence in the Province and the vehicle has been owned by the individual for more than thirty days before the individual sets up residence in the Province.
The purchaser of a vehicle taxable under this Part shall provide the Registrar as defined in the Motor Vehicle Act or the Off-Road Vehicle Act, as the case may be, or any person designated by the Registrar, with a copy of the bill of sale or such other documents relating to the purchase as the Commissioner requires. 2003, c.7, s.35
Except as otherwise provided in this Part or in the regulations under this Part, the Revenue Administration Act and any regulations under that Act apply with the necessary modifications for the purposes of this Part.
A person who violates or fails to comply with any provision in the regulations commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category B offence.
A prosecution for an offence under this Part shall be commenced within three years from the time it is alleged to have been committed.
The Lieutenant-Governor in Council may make regulations
(a) respecting the tax imposed under this Part, including refunds and rebates for such tax;
(b) respecting the time and manner for paying the tax under this Part;
(c) respecting the exemption of consumers and other persons from the liability to pay the tax, in whole or in part, under section 14 and the imposition of terms and conditions on such exemption;
(d) respecting the determination of the fair value of vehicles for the purposes of taxation under this Part, including objections on the amount of the fair value;
(e) prescribing fees for objections on the amount of the fair value;
(f) respecting setting residence in the Province for the purposes of section 17;
(g) respecting the application of the Revenue Administration Act and any regulations under that Act to this Part;
(h) defining for the purposes of this Part a word or expression used but not defined in this Part;
(i) respecting forms for the purposes of this Part;
(j) generally to give effect to the purposes of this Part.
A regulation under subsection (1) may be made retroactive.
2007, c.5, s.2; 2008, c.10, s.2; 2016, c.29, s.2
Every consumer of tangible personal property designated by regulation and consumed within the Province shall pay to the Minister, for the purpose of raising of revenue for provincial purposes, a tax in respect of the consumption of such personal property computed at the rate of 15% of the fair value of such personal property where the supply of such personal property is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).
Every person who brings or causes to be brought into the Province or who receives delivery in the Province of designated tangible personal property for his or her own consumption or for the consumption of another person at his or her expense, or on behalf of or as agent for a principal who desires to utilize such personal property for consumption by such principal or by any other person at the expense of such principal, shall pay to the Minister for the purpose of raising revenue for provincial purposes, a tax at the rate of 15% of the fair value of such personal property, where the supply of the personal property is not a taxable supply by a registrant under Part IX of the Excise Tax Act (Canada).
The tax shall be computed to the nearest cent, and one-half cent shall be deemed to be one cent.
The proceeds of the tax shall be paid into the Consolidated Fund.
The tax shall be paid at such time and in such manner as are provided for in the regulations.
Every person who brings or causes to be brought into the Province or who receives delivery in the Province of designated tangible personal property taxable under section 22, for his or her own consumption or for the consumption of another person at his or her expense, or on behalf of or as agent for a principal who desires to utilize such personal property for consumption by such principal or by any other person at the expense of such principal, shall immediately report the matter to the Commissioner and forward or produce to the Commissioner the invoice, if any, in respect of such personal property and any other information required by the Commissioner with respect to such personal property.
Every person who, as described in subsection (1), brings or causes to be brought into the Province or receives delivery in the Province of designated tangible personal property shall, at the time of reporting the matter to the Commissioner under subsection (1), pay tax on the fair value of the personal property.
The fair value of designated tangible personal property for the purposes of taxation under this Part shall be as determined in accordance with the regulations.
If within the Province a person purchases designated tangible personal property taxable under section 22 from a person residing in the Province and trades as part of the consideration of the purchase price other designated tangible personal property, the tax shall be computed on the difference between the fair value of the personal property purchased and the fair value of the personal property traded.
Where an individual sets up residence in the Province and brings designated tangible personal property into the Province for his or her personal use, no tax is payable on the personal property under section 22, if the individual has resided outside the Province for at least one hundred and eighty-three consecutive days before setting up residence in the Province and the personal property has been owned by the individual for more than thirty days before the individual sets up residence in the Province.
The purchaser of designated tangible personal property taxable under section 22 shall provide the Commissioner with a copy of the bill of sale or such other documents relating to the purchase as the Commissioner requires.
Except as otherwise provided in this Part or in the regulations under this Part, the Revenue Administration Act and any regulations under that Act apply with the necessary modification for the purposes of this Part.
A person who violates or fails to comply with any provision in the regulations commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category B offence.
A prosecution for an offence under this Part shall be commenced within three years from the time it is alleged to have been committed.
The Lieutenant-Governor in Council may make regulations
(a) designating tangible personal property for the purposes of this Part;
(b) respecting the tax imposed under this Part, including refunds and rebates for such tax;
(c) respecting the time and manner for paying the tax under this Part;
(d) respecting the exemption of consumers and other persons from the liability to pay the tax, in whole or in part, under section 22 and the imposition of terms and conditions on such exemption;
(e) respecting the determination of the fair value of designated tangible personal property for the purposes of taxation under this Part, including objections on the amount of the fair value;
(f) prescribing fees for objections on the amount of the fair value;
(g) respecting setting up residence in the Province for the purposes of section 26;
(h) respecting the application of the Revenue Administration Act and any regulations under that Act to this Part;
(i) defining for the purposes of this Part a word or expression used but not defined in this Part;
(j) respecting forms for the purposes of this Part;
(k) generally to give effect to the purposes of this Part.
A regulation under subsection (1) may be made retroactive.
The Minister, with the approval of the Lieutenant-Governor in Council, may on behalf of the Government of New Brunswick enter into agreements with the Government of Canada respecting the administration and enforcement of this Act and respecting the exchange and sharing of information and technology necessary for the administration and enforcement of this Act.
The Minister, with the approval of the Lieutenant-Governor in Council, may on behalf of the Government of New Brunswick enter into an agreement with the Government of Canada amending or varying an agreement referred to in subsection (1) or any agreement entered into under this subsection.
The Minister may authorize persons to receive information, records and returns for the purposes of this Act.
A person who has custody or control over information, records or returns under this Act shall not disclose that information or those records or returns to any other person except
(a) for the purposes of this Act and the regulations under this Act;
(b) for the purposes of administering or enforcing an enactment of the Province, a territory or another province of Canada, Canada or another country or a state or territory of another country, that provides for the imposition of a tax or fee;
(c) for the purposes of the Liquor Control Act;
(d) under an agreement under section 31;
(e) under an agreement that
(i) is between the Government of New Brunswick and another government,
(ii) relates to the administration or enforcement of an enactment of the Province, a territory or another province of Canada, Canada or another country or a state or territory of another country, that provides for the imposition of a tax or fee, and
(iii) provides for the disclosure of information, returns and records to and the exchange of similar information, returns and records with another government; or
(f) for the purpose of the compilation of statistical information by the Government of New Brunswick or the Government of Canada.
A document in writing signed by the Minister, or authority or person authorized under an agreement referred to in section 2 or 31, designating a person as an inspector for the purposes of this Act and the regulations, shall, without proof of the designation or signature of the Minister, be accepted by all courts in the Province as conclusive proof of the authority stated in the document.
The person in possession of a written designation shall, upon proof that his or her name is the same as the person named in the designation, be deemed to be the person named in the designation.
An inspector may, at all reasonable times, for any purpose related to the administration or enforcement of this Act or the regulations, inspect, audit or examine the documents, property or processes of a person that may be relevant in determining the obligations of that or any other person under this Act or the amount of any payment or credit to which that or any other person is entitled and, for those purposes, the inspector may
(a) subject to subsection (2), enter any premises or place where any business or commercial activity is carried on, any property is kept, anything is done in connection with any business or commercial activity or any documents are or should be kept, and
(b) require the owner or manager of the property, business or commercial activity and any other person on the premises or in the place to give to the inspector all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the inspector.
Where any premises or place referred to in paragraph (1)(a) is a private dwelling, an inspector shall not enter that dwelling unless the inspector
(a) has the consent of a person who appears to be an adult and an occupant of the dwelling, or
(b) obtains an entry warrant in accordance with the Entry Warrants Act.
An inspector may detain for the purposes of evidence any document or thing that the inspector discovers while acting under this section and believes, on reasonable grounds, may afford evidence of a violation of or a failure to comply with a provision of this Act or the regulations.
The owner or person in charge of any place or premises and any agents or employees of the owner or person in charge shall give all reasonable assistance to an inspector to enable the inspector to carry out the inspector’s duties under this Act and shall furnish the inspector with such information as the inspector may reasonably require.
No person shall obstruct or hinder an inspector in the carrying out of the inspector’s duties under this Act.
No person shall knowingly make a false or misleading statement, either orally or in writing, to inspectors in carrying out their duties under this Act.
Where an offence under subsection (1) continues for more than one day,
(a) the minimum fine that may be imposed is the minimum fine set by subsection (1) multiplied by the number of days during which the offence continues, and
(b) the maximum fine that may be imposed is the maximum fine set by subsection (1) multiplied by the number of days during which the offence continues.
A prosecution for an offence under this Part shall be commenced within three years from the time it is alleged to have been committed.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
Repealed: 2012, c.13, s.3. 2012, c.13, s.3.Repealed: 2012, c.13, s.3. 2012, c.13, s.3.
The Minister is responsible for the administration of this Act and may designate persons to act on his or her behalf.
The Provincial Tax Commissioner provided for under the Revenue Administration Act may act on behalf of the Minister in matters relating to this Act and for the purposes of this Act is a person designated to act on behalf of the Minister.
2019, c.29, s.72
The Provincial Tax Commissioner provided for under the Revenue Administration Act may designate persons to act on his or her behalf for the purposes of this Act.
The Deputy Minister of Finance and Treasury Board may exercise the authority of the Commissioner under this Act.