CHAPTER 17
OF THE
ACTS OF 1995-96
1 This Act may be cited as the Revenue Act. 1995-96, c. 17, s. 1.
(a) "collector" means any person who has collected or is required to collect taxes under this Act;
(b) "Commissioner" means the Provincial Tax Commissioner appointed pursuant to the Public Service Act;
(c) "Her Majesty" means Her Majesty in right of the Province;
(d) "Minister" means the Minister of Finance;
(e) "person" includes a firm, partnership, association of persons, estate heir, trustee, executor, administrator, agent or other legal representative of a person and a collector;
(f) "prescribed" means prescribed by the regulations. 1995-96, c. 17, s. 2.
3 The Minister has the general supervision and management of this Act and the regulations. 1995-96, c. 17, s. 3.
4 (1) Such persons as are necessary for the administration of this Act and the regulations shall be appointed in accordance with the Civil Service Act.
(2) Notwithstanding subsection (1), the Commissioner may engage, upon such terms and conditions as the Commissioner deems fit, the services of professional and technical persons and experts to advise the Commissioner as the Commissioner deems necessary for the efficient carrying out of this Act and the regulations. 1995-96, c. 17, s. 4.
(a) "consumer" means any person who uses or consumes or causes to be used or consumed gasoline or diesel oil in the Province by that person or by that person's family, agent, employee, partner or in connection with any equipment owned or operated by that person or any business in which that person has an interest;
(b) "diesel oil" means the products distilled from petroleum that are capable of developing the power required for operating glow plug ignition system engines and that are commonly known as diesel oil, semi-diesel oil or fuel oil and includes every other product that fulfills [fulfils] the same purpose by the same means and for the same end, except gasoline, and includes any other products determined by the Commissioner to be diesel oil;
(c) "gasoline" means the product distilled from petroleum that by a spark plug ignition system develops the power required for operating internal combustion engines, and also means every other product that fulfills the same purpose by the same means and for the same end, except diesel oil, and includes any other product determined by the Commissioner to be gasoline;
(d) "purchaser" means any person who acquires gasoline or diesel oil in the Province for that person, that person's family, agent, employee, partner or in connection with any equipment owned or operated by that person or any business in which that person has an interest;
(e) "tax" means a tax imposed pursuant to this Part and includes all penalties and interest that are, may be or may have been added to a tax pursuant to this Part, and deposits made or required to be made on account of tax liability under this Part. 1995-96, c. 17, s. 5.
6 (1) Every purchaser shall pay to Her Majesty a tax at the rate of thirteen and one-half cents per litre, or such other rate as prescribed, on all gasoline purchased by or delivered to such purchaser.
(1A) Notwithstanding subsection (1), every purchaser shall pay to Her Majesty a tax at the rate of seven cents per litre, or such other rate as prescribed, on all propane fuel purchased by or delivered to such purchaser.
(2) Every consumer shall pay to Her Majesty a tax at the same rate on all gasoline used or consumed by the consumer within the Province and in respect of which the tax has not been paid.
(3) The tax shall be paid to the Minister or an agent of Her Majesty at the time and in the manner prescribed. 1995-96, c. 17, s. 6; 1996, c. 5, s. 24.
7 Subject to the regulations, no person shall
(a) sell or deliver gasoline to any person unless the tax is paid; or
(b) use or consume gasoline unless the tax is paid. 1995-96, c. 17, s. 7.
8 (1) Every purchaser shall pay to Her Majesty a tax at the rate of fifteen and four-tenths cents per litre, or such other rate as prescribed, on all diesel oil purchased by or delivered to such purchaser.
(2) Every consumer shall pay to Her Majesty tax at the same rate on all diesel oil used or consumed by the consumer within the Province and in respect of which the tax has not been paid.
(3) The tax shall be paid to the Minister or an agent of Her Majesty at the time and in the manner prescribed by the regulations. 1995-96, c. 17, s. 8.
9 Subject to the regulations, no person shall
(a) sell or deliver diesel oil to any person unless the tax is paid; or
(b) use or consume diesel oil unless the tax is paid. 1995-96, c. 17, s. 9.
10 The Minister of Transportation and Public Works shall file an annual report with the House of Assembly respecting the expenditures of the Province on the construction of all Provincial highways. 2002, c. 5, s. 54.
11 No person shall operate or cause to be operated a commercial vehicle in the Province unless the person has been granted, upon application in the form required by the Commissioner, a fuel licence or a single-trip fuel permit and such licence or permit is in force at the time. 1995-96, c. 17, s. 11.
12 (1) For the purpose of carrying into effect this Part according to its true intent and of supplying any deficiency therein, and for the purpose of relaxing the strictness of the law relative to the incidence or the collection of the tax thereunder, in cases where, without relaxation, great public inconvenience or great hardship or injustice to persons or individuals could not be avoided, the Governor in Council may make such regulations as the Governor in Council deems necessary or advisable.
(2) Without restricting the generality of subsection (1), the Governor in Council may make regulations
(a) exempting any consumer or purchaser or class of consumers or purchasers from payment of the tax pursuant to this Part or any portion thereof and prescribing the methods by which any such consumer or purchaser or class of consumers or purchasers may obtain such exemption;
(b) providing for the marking or dyeing of gasoline, diesel oil, furnace oil or stove oil, or all of them, and regulating or prohibiting, or both, the dealing with, possession, handling, sale, purchase, use and consumption of gasoline, diesel oil, furnace oil or stove oil so marked or dyed;
(c) prohibiting the sale, purchase, use, consumption, transportation, delivery, storage, manufacture or importation of gasoline or diesel oil or any class, type or grade of gasoline or diesel oil without a permit;
(d) defining any word or expression used but not defined in this Part;
(e) respecting any matter the Governor in Council deems necessary or advisable to carry out effectively the intent and purpose of this Part.
(3) The exercise by the Governor in Council of the authority contained in this Section is regulations within the meaning of the Regulations Act. 1995-96, c. 17, s. 12.
(a) "computer software" means packaged or pre-written computer software that is designed for general application, including the right to use the software, and includes modifications to the software and modifications of the software, whether the software is delivered by electronic, disk, tape or other means, but does not include
(B) the purchase price or lease price of the modifications is greater than the purchase price or lease price, as applicable, of the software in its unmodified form,
(B) the purchase price or lease price is greater than double what it would have been in its unmodified form, or
(b) "consumption" or "use" includes the provision by way of promotional distribution of any tangible personal property and the incorporation into any structure, building or fixture of tangible personal property including those manufactured by the consumer or further processed or otherwise improved by the consumer;
(c) "graphic design" includes, but is not limited to,
(d) "inspector" means a person appointed as an inspector pursuant to this Part;(e) "lease" includes a contract for possession and profit of tangible personal property for consideration whether the consideration is expressed as rental, licence fee, royalty or other consideration, but does not include a conditional sales contract;
(f) "manufacture or production" means the transformation or conversion of raw or prepared material into a different state or form from that in which it originally existed as raw or prepared material, but does not include production or processing;
(g) "municipality" means a municipality as defined in the Municipal Affairs Act;
(h) "non-renewable resource" means any naturally occurring inorganic substance, and includes coal, bituminous shales and other stratified deposits from which oil can be extracted by destructive distillation and includes petroleum;
(i) "offshore area" means Sable Island and the submarine area of the Province that is between the inner limits and the outer limits described in Schedule I, as amended from time to time, of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation (Nova Scotia) Act;
(j) "petroleum" means, in addition to its ordinary meaning, any mineral oil or relative hydrocarbon and any natural gas, including coal gas, existing in its natural condition in strata;
(k) "production or processing" means exploration for, extraction of, or transformation or conversion of any non-renewable resource to the extent and in the manner determined by the regulations;
(l) "promotional distribution" means the provision by any person to others of any tangible personal property that is, in the opinion of the Minister, provided for any one or more of the following:
(ii) to furnish to any person any directory, listing or compilation of persons, places, prices, services, commodities, places of business or users of any service, or
(iii) for any function, use or purpose prescribed by regulation to be promotional distribution;
(n) "purchaser" means any person who acquires tangible personal property at a sale
(ii) for the consumption or use of other persons at that person's expense,
(iii) on behalf of or agent for a principal who desires such property for consumption or use by such principal or other persons at the principal's expense,
(o) "repair services" means the installation, adjustment, repair, restoration, reconditioning, refinishing or maintenance of tangible personal property that is taxable pursuant to this Part and includes any contract for installation, adjustment, repair, restoration, reconditioning, refinishing or maintenance of such tangible personal property, but does not include
(ii) motor vehicle towing or emergency battery boosting,
(iii) diagnosis, a safety inspection or an estimate when no installation, adjustment, repair, restoration, reconditioning, refinishing or maintenance is done at the same time,
(iv) the installation, adjustment, repair, restoration, reconditioning, refinishing or maintenance of tangible personal property for resale or lease by a vendor holding a registration certificate,
(v) repair services rendered to a person's own tangible personal property by that person or that person's employees,
(vi) repair services exempted by the regulations,
(vii) repair services with respect to tangible personal property for which a rebate of tax is provided pursuant to this Part or the regulations;
(iii) a sale on credit or where the price is payable by instalments,
(viii) any contract whereby at a price or other consideration a person delivers to another tangible personal property,
(ix) the provision by way of promotional distribution of any tangible personal property, and
(x) a transfer of title or possession, conditional or otherwise;
(ii) a tax imposed pursuant to Part III,
(iii) charges for transportation, unless the total charges for transportation of the thing sold relate solely to transportation within the Province and are shown separately on the invoice or in the contract with the purchaser,
(iv) in relation to a telecommunication service, the total consideration paid by the purchaser for the provision of the service and for each period in respect of which an invoice for or in relation to the service is issued and includes, but is not limited to,
(F) in the case of a dedicated telecommunication service, all charges for telecommunications provided as part of the service,
(G) in the case of any other telecommunication service, all such charges in respect of each telecommunication that meets at least two of the following criteria:
(II) the telecommunication is received in the Province,
(III) the charge for the telecommunication is invoiced with respect to a transmitter that is ordinarily located in the Province,
(I) electronic storage of information,
(J) provision of electronic connections to information or communication services, but not including services provided by a person or their employees using that person's equipment, and
(u) "tangible personal property" means personal property that is the subject of ownership not coming under the denomination of real estate and that can be seen, weighed, measured, felt or touched or is in any way perceptible to the senses and includes, but is not limited to,
(ii) telecommunications services,
(iii) transient accommodation,
(vii) any property referred to in Schedule II of the regulations made pursuant to the Income Tax Act (Canada) as prescribed, and
(viii) a graphic design service when used to produce other tangible personal property;
(w) "telecommunication service" means a message, music or sound transmitted by means of electronic waves or by any means whatsoever in the form of words, writing, images, sound, music symbols or other indications, and includes, but is not limited to,
(ii) the provision of telecommunications originating within and terminating outside the Province or originating outside the Province and terminating within the Province, where the charges for the facilities are charged to and payable by a person residing in the Province,
(iii) local telephone service,
(y) "transient accommodation" means the provision of lodging in hotels, motels, hostels, apartment houses, lodging houses, boarding houses, clubs and other similar accommodation, whether or not a membership is required for the lodging, but does not include
(ii) lodging in a lodging house, rooming house or boarding house if such house has accommodation for fewer than four tenants,
(iii) lodging supplied to students, patients, residents or employees in educational institutions, hospitals, nursing homes or homes for the aged,
(iv) lodging supplied by religious or charitable organizations at summer camps and similar places,
(v) tent or trailer sites supplied by a camp or trailer park,
(vi) lodging where the charge for the lodging is twenty dollars or less per day, or
(vii) rooms situated in a hotel or other lodging place that do not contain beds and that are used for displaying merchandise or holding meetings, dinners, receptions or entertainments;
(aa) "vendor" means any person who, in the ordinary course of that person's business, sells tangible personal property to a purchaser at a retail sale. 1995-96, c. 17, s. 13.
14 This Part does not apply to the offshore area, except in respect of
(a) tangible personal property purchased on
(ii) vessels engaged in the transportation of persons for profit or with a view to profit,
(b) tangible personal property purchased on docks, wharfs or other structures that are permanently attached to land
(c) tangible personal property purchased for use in respect of submarine mines or mine workings accessible from outside the offshore area. 1995-96, c. 17, s. 14.15 (1) Every purchaser shall pay to Her Majesty a tax at the rate of
(a) three per cent of the purchase price of electricity; and
(b) eleven per cent of the purchase price of all other tangible personal property purchased other than that referred to in clause (a).
(2) For the purpose of this Part, every user and consumer is deemed to have purchased the tangible personal property from a vendor at a sale in the Province, and such property is deemed to have passed at the sale.
(3) Subject to subsection (4), where tangible personal property has been purchased, whether before or after May 29, 1987, and at the time of the purchase is exempt from the tax imposed pursuant to this Part or is taxed at a lower rate of tax than that imposed pursuant to clause (1)(b) and the tangible personal property is subsequently put to a taxable use within four years of the purchase, the purchaser shall pay
(a) the tax at the rate then in force, in accordance with the use to which the property is put, on the fair value of the property at the time of the change of use,
(b) the tax, if any, paid by that purchaser pursuant to this Part in respect of that property.
(4) Where the Commissioner deems fit, the Commissioner may determine the fair value of any tangible personal property for the purpose of taxation pursuant to this Part.
(5) The Commissioner shall give notice, in writing, of the determination made pursuant to subsection (4) to the owner of the tangible personal property either by mail or personal service.
(6) Where a used vehicle, as defined in the regulations, is the subject of a sale between individuals who are not vendors of used vehicles, the purchase price on which tax is required to be paid pursuant to this Part is the purchase price determined by the valuation system prescribed by regulation.
(7) Every operator of a commercial flea market who leases or rents or otherwise provides a table, selling space or other facility to a person for the purpose of conducting sales of tangible personal property subject to tax under this Part at the flea market shall collect and remit to the Minister an amount equal to fifty per cent of the fee charged for each table, selling space or other facility, at the time and in the manner prescribed by regulation. 1995-96, c. 17, s. 15.
16 Where a person sells any tangible personal property at a retail sale to a person who alleges that that person is not purchasing it for consumption or use, the person who sells the tangible personal property shall nevertheless require such person to pay the tax, but such payment shall be refunded by the Minister on receipt of satisfactory evidence that the tax was wrongly paid. 1995-96, c. 17, s. 16.
17 (1) Where a purchaser considers that the purchaser has wrongly paid tax pursuant to this Part, the purchaser may, within four years of the date of purchase, apply to the Commissioner for a refund of the tax paid.
(2) A purchaser is not entitled to a refund of tax wrongly paid except in accordance with subsection (1).
(3) This Section applies to a purchaser whether the tax was paid before or after the coming into force of this Section.
(4) Nothing in this Section affects the rights acquired by a purchaser from a judgment or order of a court given or made in litigation or proceedings commenced before June 3, 1992. 1995-96, c. 17, s. 17.
(a) brings tangible personal property into the Province; or
(b) receives delivery in the Province of tangible personal property acquired by that person for value
(ii) on behalf of, or as agent for, a principal who desires to acquire such property for the consumption or use in the Province by the principal or other persons at the principal's expense,
(c) report the matter in writing to the Commissioner;
(d) supply to the Commissioner the invoice and all other pertinent information as required by the Commissioner in respect of the consumption or use of such property; and
(e) pay to Her Majesty the same tax in respect of the consumption or use of such property as would have been payable if the property had been purchased at a retail sale in the Province.
19 (1) Where the Commissioner deems fit, the Commissioner may make a valuation of any tangible personal property that passes at any sale, and thereupon the sale price for the purpose of taxation under this Part shall be as determined by the Commissioner.
(2) The Commissioner shall give notice, in writing, of the Commissioner's valuation to the seller and purchaser, either by mail or personal service. 1995-96, c. 17, s. 19.
20 The tax imposed by this Part shall be calculated separately on every purchase, and shall be computed to the nearest cent, and one-half cent shall be counted as one cent, but where, on the same occasion or as part of one transaction, several items of tangible personal property are purchased, the total of the purchases is deemed one purchase for the purpose of this Part, except that where on the same occasion or as part of one transaction more than one bottle or can of liquor is purchased from The Nova Scotia Liquor Commission the tax imposed by this Part shall be calculated separately on the purchase price of each bottle or can of liquor. 1995-96, c. 17, s. 20.
21 Where tangible personal property is accepted in trade from the purchaser at the time of sale by a vendor on account of the price of the tangible personal property sold the purchaser shall pay the tax on the difference between the purchase price of the property sold and the credit allowed for the tangible personal property accepted in trade on account of the purchase price. 1995-96, c. 17, s. 21; 1997, c. 3, s. 15.
22 (1) Subject to the regulations, no vendor shall sell any tangible personal property in the Province at a retail sale unless the vendor has been granted, upon application in the form required by the Commissioner, a registration certificate to act as a collector and such certificate is in force at the time of sale.
(2) In a prosecution brought against a vendor who is required to register under this Act, the vendor's application form is prima facie proof that the person charged is a vendor registered under this Act, and the vendor's return form is prima facie proof that the vendor collected tax. 1995-96, c. 17, s. 22.
23 (1) A person in another province of Canada shall not advertise for sale tangible personal property in the Province by means of a telecommunication service unless that person has been granted on that person's application, in the form required by the Commissioner, a registration certificate pursuant to this Part and the certificate is in force at the time of advertising.
(2) The registration certificate referred to in subsection (1) shall be issued by the Commissioner and the certificate is not transferable.
(3) The registrant shall forward a copy of the certificate to each person who operates in the Province a telecommunication service on which the registrant advertises.
(4) Where the Commissioner considers that there is a significant risk that an applicant for registration may not collect or remit taxes pursuant to this Part, the Commissioner may, as a condition of registration, require the applicant to deposit a bond by way of cash or other security and, where the Commissioner requires that a bond be deposited, Section 82 applies.
(5) The Commissioner may cancel or suspend a registration certificate granted to a person pursuant to this Section or refuse to grant a registration certificate to a person who
(a) has committed an offence contrary to this Part or the regulations;
(b) has failed to include or remit, when required, tax imposed pursuant to this Part; or
(c) has failed to post the security required pursuant to Section 82.
(6) A registrant is deemed to be an agent for the Minister and as such shall collect and remit the tax imposed pursuant to Section 15 in respect of tangible personal property that the registrant sends into the Province.
(7) A registrant is deemed to be a vendor for the purpose of applying the provisions of this Act and the regulations respecting the administration and enforcement of this Act and the collection and remission of taxes pursuant to this Act.
(8) A person who operates a television or cable television service shall not carry advertising, as referred to in subsection (1), of a person required to be registered pursuant to this Section unless that person is registered and the operator has a copy of a registration certificate that is in force during the time of advertising.
(9) A person who violates this Section is guilty of an offence and is liable, on summary conviction, to a fine of not less than ten thousand dollars and not more than one hundred thousand dollars and, in default of payment, to imprisonment for a term not exceeding two years and, in addition, is liable to pay the amount of the tax that is owing including any arrears, penalties and interest. 1995-96, c. 17, s. 23.
24 (1) In this Section, "non-resident contractor" does not include a company that has been incorporated pursuant to the laws of the Province for a period of at least twelve months prior to the signing date of the contract.
(2) Where a non-resident contractor enters into a contract with a person pursuant to which, or in the carrying out of which, tangible personal property will be consumed or used in the Province, the non-resident contractor shall deposit with the Minister a sum equivalent to five per cent of the total amount to be paid under the contract, or shall furnish the Minister with a guarantee bond satisfactory to the Commissioner in a sum equivalent to five per cent of such total amount, to require payment of the tax payable in respect of tangible personal property consumed or used pursuant to or in the carrying out of the contract and shall obtain a certificate, in duplicate, from the Commissioner that the requirements of this subsection have been met.
(3) Any person dealing with a non-resident contractor without first obtaining the duplicate copy of the certificate from the Commissioner as required pursuant to subsection (2) shall deduct five per cent of all amounts payable to the non-resident contractor and pay that amount over to the Minister on behalf of or as agent for the non-resident contractor, or shall furnish the Minister with a guarantee bond satisfactory to the Commissioner in a sum equivalent to five per cent of such total amount to secure payment of the tax payable in respect of tangible personal property consumed or used pursuant to or in the carrying out of the contract.
(4) A person who deals with a non-resident contractor and who fails to comply with subsection (3) is personally liable for payment of all amounts not paid over to the Minister as required by subsection (3) or such other amount as is established to the satisfaction of the Commissioner to be the tax imposed by this Part in respect of tangible personal property consumed or used pursuant to or in the carrying out of the contract. 1995-96, c. 17, s. 24.
25 (1) The following classes of tangible personal property are exempt from the tax imposed by this Part:
(a) food and food products for human consumption off the premises where purchased other than candies and similar confections, soft drinks, snack foods and prepared meals;
(b) gasoline, coal, coke, fuel oil, natural and propane gas, and firewood for all purposes;
(c) kerosene used for domestic purposes;
(d) farm implements, farm machinery, horse-drawn vehicles, farm tractors, and parts for the same, live animals, live birds, live fish, disinfectants, insecticides, binder twine, metal wire, or netting for fences, and harnesses for horses, materials and equipment required for irrigation purposes and drainage tile, when purchased by a farmer for farm use;
(e) boats, fishing nets and other apparatus ordinarily utilized in catching fish, when purchased by a commercial fisherman for use in the fishing trade;
(f) tangible personal property purchased by a volunteer fire department, where the purchase is made on a purchase order bearing the certificate of an official of the fire department that the property is being purchased for the sole use of and with the funds of the fire department and is not being purchased for resale;
(g) smoke detection and carbon monoxide detection equipment;
(h) portable fire extinguishers and repairs thereto;
(i) generators purchased for use in the logging industry where power is not available from a public utility;
(j) natural water, including ice and steam, natural soil, sand, gravel and unfinished stone;
(k) artificial limbs, orthopaedic appliances, equipment designed solely for the use of the physically challenged, hearing aids, dentures, dental and optical appliances when purchased pursuant to a prescription of a dentist, optometrist or medical practitioner, toothpaste, baby's needs, and personal hygiene supplies;
(l) medicaments, whether purchased for use or consumption for humans or animals;
(m) tangible personal property consumed or used in the production or processing of non-renewable resources;
(n) transient accommodation purchased by a person attending a convention of twenty-five or more registered participants;
(o) tangible personal property and parts thereof that are to be used or that are used in the manufacture or production of goods for sale;
(p) tangible personal property purchased by manufacturers, producers or processors of goods, or such other persons engaged in other commercial activities as are designated by the Minister, for use by them in the detection, measurement, prevention, treatment, reduction or removal of pollutants to water, soil or air;
(q) materials consumed or expended in the manufacture or production of goods for sale;
(r) goods purchased for the purpose of being processed, fabricated or manufactured into, or incorporated into, goods for the purpose of sale;
(s) goods purchased for the purpose of becoming attached to the goods referred to in clause (r) during the processing, fabrication or manufacture of goods for the purpose of sale;
(t) machinery and equipment, and parts thereof, that are to be used or that are used in research and development;
(u) fodder, grain, mill and other agricultural feeds, seeds, shrubs, plants, fertilizers, fungicides, soil and soil conditioners and weed control chemicals, when purchased by a farmer for farm use;
(v) fruit and vegetable producing plants;
(w) goods to be shipped by the seller for delivery outside the Province and ship stores delivered to a commercial vessel or boat that normally operates in extra-territorial waters;
(x) vessels of more than five hundred tonnes gross, and repairs to such vessels;
(y) vessels that do not exceed five hundred tonnes gross and that are operated for commercial purposes, as defined by the regulations, and repairs to such vessels;
(z) tangible personal property purchased at a purchase price of twenty-five cents or less;
(aa) prepared meals when purchased at a purchase price of two dollars or less;
(ab) newspapers, however purchased, magazines and periodicals when purchased by subscription for delivery by mail;
(ac) tangible personal property purchased by Her Majesty in right of the Province, The Nova Scotia Liquor Commission or any other agency of the Province designated by the Minister;
(ad) tangible personal property purchased for a hospital as defined in the Hospitals Act if such property is purchased in good faith for the exclusive use of the hospital and not for resale;
(ae) tangible personal property purchased by a municipality or an agency thereof
(ii) generating or distributing electrical energy and purchased by that municipality or agency for the better operation, administration, generation or distribution by that municipality or agency of electrical energy;
(ah) funeral caskets for the interment of human remains;
(aj) clothing and repairs thereto when purchased at a purchase price of one hundred dollars or less per article unless otherwise provided by the regulations;
(ak) footwear and repairs thereto when purchased at a purchase price of one hundred dollars or less per pair unless otherwise provided by the regulations;
(al) books that are printed and bound, and that are solely for educational, technical, cultural or literary purposes, but not including directories, price lists, timetables, rate books, catalogues, periodic reports, fashion books, albums, magazines, periodicals, books for writing or drawing upon, or any books of the same general classes;
(am) settler's effects as defined in the regulations;
(an) electricity produced or manufactured from excess material and energy of an industrial process where the electricity is utilized by a corporation operating the process or a corporation that is, according to the regulations, related to it, for its own consumption or use, and machinery used to produce or manufacture such electricity;
(ao) safety equipment as defined by the regulations;
(ap) telecommunication services as prescribed by the regulations;
(aq) tobacco and tobacco products; and
(ar) tangible personal property purchased by ambassadors and consuls.
(2) The exemptions referred to in subsection (1) may be subject to criteria prescribed by regulation.
(3) For the purpose of clause (1)(ae), and without restricting the generality of subclauses (1)(ae)(i) and (ii), the Minister may declare any organization to be an agency of a municipality that out of funds obtained by assessment, contribution or fundraising enterprises performs a function that a municipality has power to assess for or perform.
(4) A person in the Province to whom any tangible personal property is provided by way of promotional distribution is, with respect to the consumption or use of that tangible personal property, exempt from the tax imposed by this Part on the amount by which the fair value of the property exceeds any payment that is made by the person solely and specifically for the receipt by the person of the tangible personal property so provided and that is not referable to the purchase, consumption or use by the person of any other property, right or service. 1995-96, c. 17, s. 25.
26 No person who sells tangible personal property shall advertise or hold out or state to the public or to any purchaser or user, directly or indirectly, that the tax or any part thereof imposed pursuant to this Part will be assumed or absorbed by that person or that it will not be considered as an element in the price to the purchaser or user or, if added, that it or any part thereof will be refunded. 1995-96, c. 17, s. 26.
27 (1) For the purpose of carrying into effect this Part according to its true intent and of supplying any deficiency therein, and for the purpose of relaxing the strictness of the law relative to the incidence or the collection of the tax thereunder, in cases where, without relaxation, great public inconvenience or great hardship or injustice to persons or individuals could not be avoided, the Governor in Council may make such regulations as are considered necessary or advisable.
(2) Without limiting the generality of subsection (1), the Governor in Council may make regulations
(a) to determine the extent and manner that exploration for, extraction of, or transformation or conversion of any non-renewable resource is production or processing;
(b) providing for relaxing the strictness of the Part in cases involving the purchase of tangible personal property at sales conducted by religious or charitable organizations;
(c) prescribing criteria for the purpose of exemptions pursuant to subsection 25(1);
(d) prescribing the time and manner in which an operator of a commercial flea market shall remit to the Minister the amounts required pursuant to this Part;
(e) prescribing telecommunication services that are exempt from the tax imposed by this Part;
(f) prescribing a method for determining the purchase price of a used vehicle as defined in the regulations;
(g) defining any word or expression used but not defined in this Part;
(h) respecting any matter deemed necessary or advisable to carry out effectively the intent and purpose of this Part.
(3) The exercise by the Governor in Council of the authority contained in this Section is regulations within the meaning of the Regulations Act. 1995-96, c. 17, s. 27.
28 (1) Subject to subsection (2), the Minister shall concurrently furnish the Minister of National Revenue for Canada and the Minister of Finance for Canada with a copy of every regulation proposed to be made pursuant to Section 27 on the recommendation of the Minister at least thirty days before the regulation is made unless the Minister and the Minister of National Revenue for Canada or the Minister and the Minister of Finance for Canada, as the case may be, otherwise agree.
(2) Where a copy of a proposed regulation has been furnished in accordance with subsection (1) and it is proposed to make the regulation with amendments from the version so furnished, that subsection does not apply in respect of the proposed regulation as so amended, but the Minister shall furnish the Minister of National Revenue for Canada or the Minister of Finance for Canada, or both, as the case may be, with a copy of the proposed regulation as amended, unless the Minister and the Minister of National Revenue for Canada or the Minister and the Minister of Finance for Canada, as the case may be, otherwise agree. 1995-96, c. 17, s. 28.
29 Clause 13(i) and Sections 14 and 28 cease to have effect on such day as the Governor in Council orders and declares by proclamation. 1995-96, c. 17, s. 29.
30 The proceeds of any tax levied pursuant to this Part shall be used to defray the costs of providing, operating and maintaining hospitals, hospital facilities, hospital services, nurses' homes, medical services and related health services. 1995-96, c. 17, s. 30.
31 (1) The Health Services Reserve Account is continued.
(2) The Minister may, from time to time and in any fiscal year, pay into the Health Services Reserve Account out of the Consolidated Fund of the Province such sum or sums as the Minister deems necessary to establish a reserve for the purpose of
(a) providing the cost of the insured services under the Health Services and Insurance Act;
(b) hospital equipment and construction grants; and
(c) the cost of the administration of this Part,
and may, for those purposes, pay out of the Health Services Reserve Account such sum or sums as may be necessary to achieve those purposes and may, in addition thereto,
(d) make loans to hospitals in such amount and upon such terms and conditions as are approved from time to time by the Governor in Council;
(e) defray the cost of purchasing or acquiring control of a hospital as defined by the Hospitals Act;
(f) invest any money in the Health Services Reserve Account in securities authorized for the investment of trust funds, and from time to time sell any such securities and purchase other securities authorized for the investment of trust funds, or pay the proceeds of the sale of any such securities into the Health Services Reserve Account. 1995-96, c. 17, s. 31.
TAX ON MOTOR VEHICLES AND OTHER
DESIGNATED TANGIBLE PERSONAL PROPERTY
31B Every purchaser shall pay to Her Majesty in right of the Province a tax at the rate of fourteen per cent of the purchase price of motor vehicles and other designated tangible personal property where the purchase is not a taxable supply made by a registrant pursuant to Part IX of the Excise Tax Act (Canada). 1996, c. 31, s. 14; 2006, c. 2, s. 52.
31C (1) The Governor in Council may make regulations
(a) respecting the tax imposed by his Part including, without limiting the generality of the foregoing, the rebating of the tax;
(b) applying this Part and designating provisions of Part II of this Act as applying to this Part mutatis mutandis;
(c) designating tangible personal property for the purpose of this Part;
(d) defining any word or expression used in this Part and not defined herein;
(e) respecting any matter necessary or advisable to carry out effectively the intent of this Part.
(2) The exercise of the authority contained in this Section is regulations within the meaning of the Regulations Act. 1996, c. 31, s. 14.
(a) "consumer" means a person who purchases tobacco from a vendor at a retail sale
(ii) as agent for a principal who desires to acquire tobacco for consumption by the principal or other persons at the expense of the principal;
(c) "permit" means, unless the context otherwise requires, a wholesale vendor's permit or a retail vendor's permit issued pursuant to this Part;
(d) "retail sale" means a sale to a consumer for purposes of consumption and not for resale;
(e) "retail vendor" means a person who sells tobacco in the Province to a consumer at a retail sale, whether or not that vendor holds a retail vendor's permit;
(f) "sale price", "purchase price" or "fair value" includes a price in money and also the value of services rendered, the actual value of the thing exchanged and other considerations accepted by the seller or person from whom the property passes as price or on account of the price of the thing covered by the contract, sale or exchange, and includes
(ii) charges for transportation, unless the total charges for transportation of the thing sold relate solely to transportation within the Province and are shown separately on the invoice or in the contract with the purchaser;
(h) "tobacco" means tobacco in any form, whether consumed by smoking, by chewing or as snuff;
(i) "vendor" means a retail vendor or a wholesale vendor;
(j) "wholesale vendor" means a person who sells tobacco in the Province for the purpose of resale. 1995-96, c. 17, s. 32; 1997, c. 3, s. 16; 2006, c. 2, s. 53.
33 This Part does not apply to the offshore area, except in respect of
(ii) vessels engaged in the transportation of persons for profit or with a view to profit,
(b) tobacco purchased on docks, wharfs or other structures that are permanently attached to land
(c) tobacco purchased for use in respect of submarine mines or mine workings accessible from outside the offshore area. 1995-96, c. 17, s. 33.34 (1) Every consumer shall pay to Her Majesty a tax at the rate of
(a) sixteen and fifty-two one hundreds [hundredths] cents per cigarette for tobacco purchased in the form of a cigarette;
(b) fifteen and zero one hundreds [hundredths] cents per gram of tobacco for fine-cut tobacco;
(c) sixteen and fifty-two one hundreds [hundredths] cents per stick of tobacco for tobacco in the form of pre-proportioned tobacco sticks;
(d) fifty-six per cent of the manufacturer's or importer's suggested retail selling price of tobacco in the form of cigars; and
(e) seven and fifty-two one hundreds [hundredths] cents per gram of tobacco in any other form.
(2) For the purpose of this Part, every consumer of tobacco is deemed to have purchased the tobacco from a vendor at a retail sale in the Province and the tobacco is deemed to have passed at the sale. 1995-96, c. 17, s. 34; 1996, c. 21, s. 1; 1997, c. 3, s. 17; 1998, c. 13, s. 22; 1999 (2nd Sess.), c. 5, s. 9; 2001, c. 3, s. 20; 2001, c. 48, s. 1; 2002, c. 5, s. 55; 2003, c. 4, s. 28; 2004, c. 3, s. 45; 2007, c. 9, s. 37.
(a) brings tobacco into the Province; or
(b) receives delivery in the Province of tobacco acquired by that person for value
(ii) on behalf of, or as agent for, a principal who desires to acquire the tobacco for consumption in the Province by such principal or other persons at the principal's expense,
(c) report the matter in writing to the Commissioner;
(d) supply to the Commissioner the invoice and all other pertinent information as required by the Commissioner in respect of the consumption of the tobacco; and
(e) pay to Her Majesty the same tax in respect of the consumption of the tobacco as would have been payable if the tobacco had been purchased at a retail sale in the Province. 1995-96, c. 17, s. 35; 2001, c. 3, s. 21.
36 (1) Where the Commissioner deems fit, the Commissioner may make a valuation of tobacco that passes at any sale, and thereupon the sale price for the purpose of taxation pursuant to this Part is as determined by the Commissioner.
(2) The Commissioner shall give notice in writing of a valuation pursuant to subsection (1) to the seller and purchaser, either by mail or by personal service. 1995-96, c. 17, s. 36.
37 No person shall sell or agree to sell tobacco to a consumer at a retail sale, by any means, including vending machines, unless the person has been granted, upon application in the manner required by the Commissioner, a retail vendor's permit and such permit is in force at the time of the sale. 1995-96, c. 17, s. 37.
38 The Commissioner may issue a wholesale vendor's permit upon application to the Commissioner by a person in the manner and form required by the Commissioner. 1995-96, c. 17, s. 38.
39 (1) No person shall be in possession of tobacco
(a) on which tax has not been paid;
(b) not bearing a prescribed mark; or
(c) not purchased from a retail vendor who holds a valid retail vendor's permit, where the person in possession is a consumer.
(2) No retail vendor shall be in possession of tobacco other than tobacco purchased by the retail vendor from a wholesale vendor who, at the time of purchase, held a wholesale vendor's permit that was issued pursuant to this Part and that, at the time of purchase, was in force.
(3) No person shall distribute, sell, barter or offer for sale or as a gift tobacco except as permitted by this Part or the regulations. 1995-96, c. 17, s. 39.
40 No person shall transport tobacco unless, at the time the tobacco is being transported, that person is in possession of a bill of lading, waybill or other document showing the origin and destination of the tobacco. 1995-96, c. 17, s. 40.
41 No person who sells tobacco shall advertise or hold out or state to the public or to any purchaser, directly or indirectly, that the tax or any part of the tax imposed pursuant to this Part will be assumed or absorbed by that person or that it will not be considered as an element in the price to the purchaser or, if added, that it or any part thereof will be refunded. 1995-96, c. 17, s. 41.
42 The judge of a court trying a prosecution for a contravention of this Part may, in the absence of proof to the contrary, infer that the substance in question is tobacco by the substance's appearance, packaging or odour and from the fact that a witness describes the substance as tobacco. 1995-96, c. 17, s. 42.
43 (1) For the purpose of carrying into effect this Part according to its true intent and of supplying any deficiency therein and for the purpose of relaxing the strictness of the law relative to the incidence or the collection of the tax thereunder, in cases where, without relaxation, great public inconvenience or great hardship or injustice to persons or individuals could not be avoided, the Governor in Council may make such regulations as are considered necessary or advisable.
(2) Without limiting the generality of subsection (1), the Governor in Council may make regulations
(a) requiring tobacco sold in the Province to be marked in the manner prescribed by the regulations and providing for the stamping or otherwise marking of tobacco or the packages in which tobacco is sold;
(b) governing the acquisition, transportation, storage, possession and sale of marked and unmarked tobacco;
(ba) prohibiting or regulating the manufacturing, sale, purchase, distribution, use or possession of tear tape used in the packaging or marking of tobacco;
(bb) respecting the keeping of records of any tear tape manufactured, sold, purchased, distributed, used or possessed;
(c) defining any word or expression used but not defined in this Part;
(d) respecting any matter deemed necessary or advisable to carry out effectively the intent and purpose of this Part.
(3) A regulation made pursuant to subsection (2) may, if it so provides, be retroactive in its operation to a date not earlier than May 6, 1989.
(4) The exercise by the Governor in Council of the authority contained in this Section is regulations within the meaning of the Regulations Act. 1995-96, c. 17, s. 43; 2005, c. 6, s. 32.
44 (1) Subject to subsection (2), the Minister shall concurrently furnish the Minister of National Revenue for Canada and the Minister of Finance for Canada with a copy of every regulation proposed to be made pursuant to Section 43 on the recommendation of the Minister at least thirty days before the regulation is made unless the Minister and the Minister of National Revenue for Canada or the Minister and the Minister of Finance for Canada, as the case may be, otherwise agree.
(2) Where a copy of a proposed regulation has been furnished in accordance with subsection (1) and it is proposed to make the regulation with amendments from the version so furnished, that subsection does not apply in respect of the proposed regulation as so amended, but the Minister shall furnish the Minister of National Revenue for Canada or the Minister of Finance for Canada, or both, as the case may be, with a copy of the proposed regulation as so amended, unless the Minister and the Minister of National Revenue for Canada or the Minister and the Minister of Finance for Canada, as the case may be, otherwise agree. 1995-96, c. 17, s. 44.
45 Clause 32(b), Section 33 and Section 44 cease to have effect on such day as the Governor in Council orders and declares by proclamation. 1995-96, c. 17, s. 45.
46 The proceeds of any tax levied pursuant to this Part shall be paid into the Consolidated Fund of the Province. 1995-96, c. 17, s. 46.
47 The purpose of this Part is to facilitate the administration of Parts I, II, IIA and III of this Act in an efficient and uniform manner. 1995-96, c. 17, s. 47; 1996, c. 31, s. 15.
(a) "auditor" means a person appointed as an auditor pursuant to this Act;
(b) "certificate" means a certificate or permit issued pursuant to this Act or the regulations;
(c) "consumer" means a consumer as defined in Part I, II or III of this Act and is applicable as the case may be;
(d) "inspector" means an inspector appointed pursuant to this Act;
(e) "offshore area" means Sable Island and the submarine area of the Province that is between the inner limits and the outer limits described in Schedule I, as amended from time to time, of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation (Nova Scotia) Act;
(f) "purchaser" means any person who acquires revenue property at a sale
(ii) for the consumption or use of other persons at the purchaser's expense, or
(iii) on behalf of or as agent for a principal who desires to acquire such property for personal consumption or use or for other persons at the principal's expense,
(ii) tangible personal property as defined in Part II of this Act,
(iia) motor vehicles and other designated tangible personal property referred to in Part IIA of this Act,
(iii) a sale on credit or where the price is payable by installments,
(viii) any contract whereby at a price or other consideration a person delivers to another revenue property,
(ix) the provision by way of promotional distribution of any revenue property, and
(x) a transfer of title or possession, conditional or otherwise;
(ii) a tax imposed pursuant to this Act,
(iii) charges for transportation, unless the total charges for transportation of the thing sold relate solely to transportation within the Province and are shown separately on the invoice or in the contract with the purchaser,
(iv) in relation to a telecommunication service, the total consideration paid by the purchaser for the provision of the service and for each period in respect of which an invoice for or in relation to the service is issued and, without restricting the generality of the foregoing, includes
(F) in the case of a dedicated telecommunication service, all charges for telecommunications provided as part of the service,
(G) in the case of any other telecommunication service, all such charges in respect of each telecommunication that meets at least two of the following criteria:
(II) the telecommunication is received in the Province,
(III) the charge for the telecommunication is invoiced with respect to a transmitter that is ordinarily located in the Province,
(I) electronic storage of information,
(J) provision of electronic connections to information or communication services, but not including services provided by a person or the person's employees using that person's equipment, and
(l) "taxpayer" means a person required by this Act to pay a tax;
(m) "transfer of possession" means transfer of possession as defined in Part II of this Act. 1995-96, c. 17, s. 48; 2005, c. 6, s. 33.
49 The Minister may require administrative fees, user fees or other similar fees to be paid as prescribed. 1995-96, c. 17, s. 49.
50 This Part does not apply to the offshore area except in respect of
(a) revenue property purchased on
(ii) vessels engaged in the transportation of persons for profit or with a view to profit,
(b) revenue property purchased on docks, wharves or other structures that are permanently attached to land,
(c) revenue property purchased for use in respect of submarine mines or mine workings accessible from outside the offshore area. 1995-96, c. 17, s. 50.51 (1) A taxpayer is liable for a tax until it is paid.
(2) The Commissioner may, from time to time and at such intervals as the Commissioner considers reasonable, assess and reassess any tax payable under this Act by any taxpayer and may vacate or vary any assessment or reassessment and, thereupon, the tax so determined is due and payable by the taxpayer.
(b) substantiate a payment by records of the taxpayer,
the Commissioner may estimate the tax and such estimated amount is deemed to be the amount of tax due and payable by the taxpayer.
(4) The Commissioner, or any person appointed by the Commissioner, may make or cause to be made an audit of the books of account, records, documents and papers of a taxpayer.
(5) In the discretion of the Commissioner, or any person appointed by the Commissioner, any or all books of account, records, documents and papers of a taxpayer may be audited and an assessment levied pursuant to Section 78.
(6) A taxpayer shall make the taxpayer's books of account, records, documents and papers available to the Commissioner, or a person designated by the Commissioner, for the purpose of allowing an audit to be made pursuant to this Section.
(7) In the discretion of the Commissioner, a tax may be determined pursuant to subsection (2) and an amount of tax may be estimated pursuant to subsection (3) by an audit conducted pursuant to this Section.
(8) The Commissioner shall, by personal service or by mail, give to the taxpayer at the taxpayer's last known address a notice of assessment, in the form prescribed, setting out the amount determined pursuant to subsection (2) or estimated pursuant to 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 the taxpayer's address in the Province.
(9) Liability to assessment is not affected by an incorrect or incomplete assessment or by the fact that no assessment was made.
(10) An assessment made shall, subject to being varied or vacated on reconsideration or appeal and subject to a reassessment, be valid and binding notwithstanding any error, defect or omission in the assessment or any proceeding under this Act relating to the assessment.
(11) This Section applies notwithstanding Parts I, II and III of this Act. 1995-96, c. 17, s. 51.
52 (1) Where the Commissioner deems fit, the Commissioner may make a valuation of revenue property that is the subject of a sale, and thereupon the sale price for the purpose of taxation pursuant to this Act is as determined by the Commissioner.
(2) The Commissioner shall give notice in writing of a valuation pursuant to subsection (1) to the seller and purchaser, either by personal service or by mail. 1995-96, c. 17, s. 52.
53 (1) All taxes collected by a collector under this Act shall be collected and remitted to the Minister at such time and in such manner as may be required by the regulations.
(2) In the event of failure on the part of a collector to collect a tax, the collector shall immediately notify the Commissioner. 1995-96, c. 17, s. 53.
54 (1) A collector shall be paid such allowance or commission as is prescribed for the services provided by a collector in collecting and remitting a tax.
(2) A collector may, as and when authorized by the Commissioner, deduct any commission to which the collector may be entitled from the amount to be remitted by the collector to the Minister.
(3) No person accepting an allowance or commission pursuant to this Section is ineligible as a candidate for election to or as a member of the House of Assembly. 1995-96, c. 17, s. 54.
55 Every collector shall obtain all certificates required by the regulations. 1995-96, c. 17, s. 55.
56 (1) The tax imposed by this Act, whether the price is payable in cash, on terms, by instalments or otherwise, shall be collected and remitted to the Minister at the times and in the manner prescribed by the regulations.
(2) Without restricting the generality of subsection (1), the regulations referred to in that subsection may provide for the Commissioner to enter into agreements with persons respecting the collection of tax and the remitting of tax to the Minister by those persons, or their agents, as agents of Her Majesty.
(3) No person is ineligible as a member of the House of Assembly by reason only of being a party to or receiving an allowance under an agreement made pursuant to subsection (2).
(4) A person who is required to collect and remit tax pursuant to subsection (1) is deemed for those purposes to be an agent of the Minister and is deemed to be a collector for the purpose of this Act. 1995-96, c. 17, s. 56.
57 (1) Where a collector fails to collect a tax under this Act or to make a return or remittance as required under this Act or the regulations, or if the collector's returns are not substantiated by the collector's records, the Commissioner may make an estimate of
(a) the amount of tax collected by the collector;
(b) the amount of tax that should have been collected by the collector,
and such estimated amount is deemed to be the amount of tax collected or that should have been collected by the collector that the collector has not remitted.
(2) In the discretion of the Commissioner, any or all of an amount of tax may be estimated pursuant to subsection (1) by an assessment pursuant to Section 78.
(3) The Commissioner shall, by personal service or mail, send a notice of assessment in the form and manner required by the Commissioner to the collector, the collector's heirs, executors, successors or assigns, or to the custodian or trustee in bankruptcy of the assets of the collector's estate setting out the amount estimated pursuant to subsection (1).
(4) Proof that notice pursuant to subsection (3) has been given constitutes prima facie proof that the amount stated in the notice is due and owing, and the onus of proving otherwise rests on the person who sold the revenue property. 1995-96, c. 17, s. 57.
58 (1) Every collector and retail vendor shall keep such records in the form and at the location prescribed by the regulations and, when required to do so by the Commissioner pursuant to the regulations, shall pay into and maintain in a separate trust account all amounts of tax collected by the collector pursuant to this Act and establish and maintain a separate trust account and use that trust account for no other purpose, and any failure to do so constitutes an offence.
(2) In a prosecution brought against a collector or retail vendor for a violation of subsection (1), a certificate signed by the Commissioner stating that the collector or retail vendor failed to keep such records and to make and file such returns in the form prescribed by the regulations, or failed to pay into and maintain in a separate account taxes collected by that collector or failed to establish a separate trust account as required pursuant to subsection (1), shall be received in evidence without proof of the signature or of the official character of the person appearing to have signed the same and is prima facie proof of the matters contained in the certificate.
(3) Every person who, in the opinion of the Commissioner, is a wholesaler, manufacturer, importer or jobber shall, at the direction of the Commissioner, keep such records and forward to the Commissioner such copies or extracts from those records at such time and in such manner as the Commissioner requires. 1995-96, c. 17, s. 58.
59 (1) Every person who collects any tax under this Act is deemed to hold the tax in trust for payment to Her Majesty in the manner and at the time provided for under the regulations, whether or not the tax has in fact been kept separate and apart by that person, and the tax shall, until paid, form a lien and charge on the entire assets of the person's estate, and the lien is deemed to be a mortgage or secured debenture and, subject to the Labour Standards Code, is payable in priority to all other liens, charges or mortgages in respect of those assets.
(2) Every mortgagee, judgment creditor or other person having a lien, charge or encumbrance on property which is subject to a lien created pursuant to subsection (1), may, at any time, pay to the Minister the amount of the lien and add the amount so paid to the mortgage, judgment or other security, and has in respect thereto the same rights, remedies and privileges against the property as that person has by virtue of or under the security held by that person, and may also sue for and recover in any action or proceeding for debt the amount so paid, together with interest on the amount, against the person primarily liable to pay that amount.
(3) The lien created by subsection (1) is not a charge against a parcel registered pursuant to the Land Registration Act until a certificate evidencing the lien has been recorded in the register of the parcel.
(4) The Minister may record a notice of the lien referred to in subsection (1) in the parcel register of any property owned by a person to whom the lien applies and shall thereupon serve the registered owner with a copy of the lien and recording particulars.
(5) Upon satisfaction of the lien including payment of the fees for recording the lien and the release, the Minister shall record a release of the lien in the parcel registers in which the lien was recorded. 1995-96, c. 17, s. 59; 2001, c. 6, s. 124.
(a) a taxpayer disputes liability for the amount assessed against the taxpayer; or
(b) a collector disputes liability for the amount assessed against the collector,
the taxpayer or collector, as the case may be, may personally or by a solicitor or agent, within sixty days from the date of service or mailing of a notice of assessment, serve on the Commissioner a notice of objection in duplicate setting out the reasons for the objection and all relevant facts.
(2) A notice of objection pursuant to subsection (1) shall be delivered to the office of the Commissioner or sent by mail and addressed to the Commissioner.
(3) Upon receipt of the notice of objection, the Commissioner shall, within sixty days, reconsider the matter and vacate, confirm or vary the estimate, valuation or assessment, and the Commissioner shall notify the person of the Commissioner's decision by mail. 1995-96, c. 17, s. 60.
61 (1) Where a person who served or caused to be served a notice of objection pursuant to Section 60 is dissatisfied with the decision of the Commissioner pursuant to subsection 60(3), the person may, within thirty days of receipt of the decision, appeal to the Nova Scotia Utility and Review Board.
(2) An appeal pursuant to subsection (1) shall be taken by
(a) filing a notice of appeal, in the form prescribed by the regulations, with the Clerk of the Nova Scotia Utility and Review Board; and
(b) giving a copy of the notice to the Minister and the Commissioner,
within thirty days of the receipt of the decision to which the appeal relates.
(3) The Nova Scotia Utility and Review Board shall hear an appeal within sixty days after the notice of appeal is filed with the Clerk of the Board or such longer period of time as agreed upon by the appellant and the Minister.
(4) The appellant and the Minister may appear at a hearing held by the Nova Scotia Utility and Review Board pursuant to this Section, either personally or by counsel, and may adduce evidence, cross-examine witnesses and make representations to the Board.
(5) After a hearing held pursuant to this Section, the Nova Scotia Utility and Review Board shall consider the matter and, within sixty days of the hearing, affirm, vary or reverse the decision of the Commissioner and forthwith give the appellant and the Minister written notice of the decision of the Board by mail or by personal service. 1995-96, c. 17, s. 61.
62 An estimate made by the Commissioner pursuant to Section 78 shall not be varied or disallowed due to an irregularity, informality, omission or error on the part of any person in the observing of any directory provision up to the date of the giving of the notice of the estimate. 1995-96, c. 17, s. 62.
63 The giving of a notice of objection or a notice of appeal by any person, or any delay in the hearing of the appeal, does not in any way affect the due date, interest or penalties or any liability for payment provided under this Act in respect of any taxes due and payable or that have been, or should have been, collected on behalf of Her Majesty that are the subject-matter of the appeal or in any way delay the collection of the taxes. 1995-96, c. 17, s. 63.
64 Where the estimate of the Commissioner is set aside or reduced by the Commissioner or on appeal, the Minister shall refund the amount or excess amount of taxes which have been paid or collected on behalf of Her Majesty and of any additional interest or penalty imposed and paid on those taxes together with interest on the amount refunded at a rate and calculated in a manner prescribed by the regulations. 1995-96, c. 17, s. 64.
65 A taxpayer remains liable for the tax imposed pursuant to this Act until the tax has been collected and, in the event of failure on the part of the person selling revenue property to collect the tax, the seller shall immediately notify the Commissioner, and the taxpayer may be sued for the tax in any court of competent jurisdiction. 1995-96, c. 17, s. 65.
66 (1) The amount of any taxes that are due and payable pursuant to this Act that have been collected on behalf of Her Majesty constitute a debt due to Her Majesty and may be recovered by action in any court as a debt due to Her Majesty, and the court may make an order as to the costs of such action in favour of or against Her Majesty.
(2) An action for the recovery of tax shall be brought by the Minister of Justice on behalf of Her Majesty and shall be tried without a jury and the burden of proving that the tax is not due or was not collected is on the person against whom the action is brought.
(3) Where default is made in the payment of any taxes that are due and payable pursuant to this Act that have been collected on behalf of Her Majesty, or any part thereof, the Commissioner may issue a certificate stating the amount so due, the amount of taxes remaining unpaid, including interest and penalties, and the name of the person by whom it is payable, and may file the certificate with a prothonotary of the Supreme Court of Nova Scotia and, when so filed, the certificate has the same force and effect and all proceedings may be taken on the certificate as if the certificate were a judgment of the Supreme Court for the recovery of a debt of the amount stated in the certificate against the person named in the certificate. 1995-96, c. 17, s. 66.
67 (1) Where a corporation fails to remit an amount of tax as required pursuant to this Act, the directors of the corporation at the time the corporation was required to remit the amount are jointly and severally liable, together with the corporation, to pay that amount and any interest thereon or penalties relating thereto.
(2) A director of a corporation is not liable pursuant to subsection (1) unless
(a) a certificate for the amount of the corporation's liability referred to in subsection (1) has been registered in the Supreme Court of Nova Scotia and execution for that amount has been returned unsatisfied, in whole or in part;
(b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the earlier of the date of commencement of the proceedings and the date of dissolution; or
(c) the corporation has made an assignment or a receiving order has been made against the corporation under the Bankruptcy and Insolvency Act (Canada) and a claim for the amount of the corporation's liability referred to in subsection (1) has been proved within six months after the date of the assignment or receiving order.
(3) A director of a corporation is not liable for a failure under subsection (1) where the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances.
(4) The Commissioner may assess any person for any amount payable by that person pursuant to this Section.
(5) An assessment pursuant to subsection (4) of any amount payable by a person who is a director of a corporation shall not be made more than two years after that person last ceased to be a director of the corporation.
(6) Where an execution referred to in clause (2)(a) has been issued, the amount recoverable from a director is the amount remaining unsatisfied after execution.
(7) Where a director of a corporation pays an amount in respect of the corporation's liability referred to in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that Her Majesty would have been entitled to had the amount not been so paid and, where a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director's payment, which assignment the Commissioner is empowered to make.
(8) A director who satisfies a claim pursuant to this Section is entitled to contribution from the other directors who were liable for the claim. 1995-96, c. 17, s. 67.
68 (1) Where the Commissioner has knowledge or believes on reasonable grounds that a person is or will be, within ninety days, liable to make a payment to another person who is liable to pay or remit an amount pursuant to this Act, in this Section referred to as the "tax debtor", the Commissioner may, by a letter served personally or by mail, require the person to pay forthwith, where the moneys are immediately payable, and in any other case, as and when the moneys become payable, the moneys otherwise payable to the tax debtor, in whole or in part, to the Minister on account of the tax debtor's liability under this Act.
(2) Without limiting the generality of subsection (1), where the Commissioner has knowledge or believes on reasonable grounds that within ninety days
(a) a bank, credit union, trust company or other similar person, in this Section referred as the "institution", will loan or advance moneys to, or make payment on behalf of, or make a payment in respect of a negotiable instrument issued by a tax debtor who is indebted to the institution and who has granted security in respect of the indebtedness; or
(b) a person, other than an institution, will loan or advance moneys to, or make a payment on behalf of, a tax debtor who the Commissioner knows or believes on reasonable grounds
(ii) where that person is a corporation, is not dealing at arms length with that person,
(3) Notwithstanding any enactment, where the Commissioner has knowledge or believes on reasonable grounds that a particular person is or will become, within ninety days, liable to make a payment to
(b) a secured creditor who has a right to receive the payment that, but for a security interest in favour of the secured creditor, would be payable to the tax debtor,
the Commissioner may, by a letter served personally or by mail, require the particular person to pay forthwith where the moneys are immediately payable, and in any other case, as and when the moneys become payable, the moneys otherwise payable to the tax debtor or the secured creditor, in whole or in part, to the Minister on account of the tax debtor's liability and, on receipt of that letter by the particular person, the amount of those moneys that is required by that letter to be paid to the Minister become the property of Her Majesty, notwithstanding any security interest in those moneys, and shall be paid to the Minister in priority to any such security interest.
(a) "secured creditor" means a particular person who has a security interest in the property of another person or who acts for or on behalf of the particular person with respect to the security interest, and includes a trustee appointed under a trust deed relating to a security interest, a receiver or receiver-manager appointed by a secured creditor or by a court on the application of a secured creditor, a sequestrator and any other person performing a similar function;
(b) "security interest" means any interest in property that secures payment or performance of an obligation, and includes an interest created by or arising out of a debenture, mortgage, hypothec, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for.
(5) A receipt issued by the Commissioner for moneys paid as required pursuant to this Section is a good and sufficient discharge of the original liability to the extent of the payment.
(6) Where the Commissioner has, pursuant to this Section, required a person to pay to the Minister on account of the liability under this Section of a tax debtor moneys otherwise payable by the person to the tax debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement is applicable in respect of all such payments to be made by the person to the tax debtor until the liability under this Section is satisfied, and operates to require payments to the Minister out of each such payment of such amount as may be stipulated by the Commissioner in a letter served personally or by registered mail.
(7) Every person who fails to comply with a requirement under subsection (1), (3) or (6) is liable to pay to Her Majesty an amount equal to the amount that the person was required under subsection (1), (3) or (6), as the case may be, to pay to the Minister.
(8) Every institution or person that fails to comply with a requirement under subsection (2) with respect to moneys to be loaned, advanced or paid is liable to pay to Her Majesty an amount equal to the lesser of
(a) the aggregate of moneys so loaned, advanced or paid; and
(b) the amount that the institution or person was required under that subsection to pay to the Minister.
(9) The Commissioner may assess any person for any amount payable pursuant to this Section by the person to the Minister.
(10) An assessment of an amount payable pursuant to this Section by a person to the Minister shall not be made more than four years after the letter from the Commissioner requiring the payment is served on the person.
(11) Where an amount that would otherwise have been payable to or on behalf of the tax debtor is paid by a person to the Minister pursuant to a letter from the Commissioner served on the person pursuant to this Section or pursuant to an assessment under subsection (9), the person is deemed, for all purposes, to have paid the amount to or on behalf of the tax debtor. 1995-96, c. 17, s. 68.
69 Where a person is indebted to Her Majesty pursuant to Sections 68 to 72, the Commissioner may require the retention by way of deduction or set-off of such amount as the Commissioner may specify out of any amount that may be or become payable to that person by Her Majesty. 1995-96, c. 17, s. 69.
70 For the purpose of collecting debts owed by a person to Her Majesty pursuant to Sections 68 to 72, the Commissioner may purchase or otherwise acquire any interest in the person's property that the Commissioner is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption, and may dispose of any interest so acquired in such manner as the Commissioner considers reasonable. 1995-96, c. 17, s. 70.