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SNL2010 CHAPTER T-0.02

TAX AGREEMENT ACT, 2010

Amended:

2014 c15 s2

CHAPTER T-0.02

AN ACT TO IMPLEMENT THE COMPREHENSIVE INTEGRATED TAX COORDINATION AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF NEWFOUNDLAND AND LABRADOR

(Assented to December 16, 2010)

Analysis


       
1.   Short title

       
2.   Definitions

       
3.   Agreement

       
4.   Non-application

       
5.   Agreement

       
6.   Confidentiality

       
7.   Regulations

       
8.   SNL1996 cT-0.01 Rep.

       
9.   Commencement


Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

Short title

        1. This Act may be cited as the Tax Agreement Act, 2010.

2010 cT-0.02 s1

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Definitions

        2. In this Act

             (a)  "acquisition" includes purchasing, leasing or bringing into the province for consumption or use and all derivatives of this term;

             (b)  "agreement", unless the context indicates otherwise, means the agreement referred to in section 3 and amendments to that agreement;

             (c)  "minister" means the minister appointed under the Executive Council Act to administer this Act;

             (d)  "registrant" means a registrant as defined in Part IX of the Excise Tax Act (Canada ); and

             (e)  "vehicle" means a vehicle propelled, driven or controlled otherwise than by muscular power and includes an aircraft, boat, ship, trailer and vessel.

2010 cT-0.02 s2

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Agreement

        3. The Comprehensive Integrated Tax Coordination Agreement between the Government of Canada and the Government of Newfoundland and Labrador, a copy of which is on file with the Clerk of the Executive Council, is ratified and confirmed.

2010 cT-0.02 s3

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Non-application

        4. (1) The tax imposed under section 88 of the Revenue Administration Act shall not apply to a consumer who imports a vehicle into the province from outside Canada.

             (2)  For the purposes of this section, "consumer" has the same meaning as in the Revenue Administration Act .

2010 cT-0.02 s4

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Agreement

        5. The minister, on behalf of the Crown in right of the province may 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.

2010 cT-0.02 s5

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Confidentiality

        6. (1) The minister may authorize the persons who may receive information, records or returns under this Act and he or she shall not authorize a person to receive that information or those records or returns unless it is necessary to do so for the purpose of this Act.

             (2)  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 another person except

             (a)  for the purpose of administering or enforcing a taxation Act;

             (b)  for the purpose of administering or enforcing the Liquor Control Act or the Liquor Corporation Act ;

             (c)  under an agreement that

                      (i)  is between the government of the province and another government,

                     (ii)  relates to the administration or enforcement of a taxation Act and this Act, and

                    (iii)  provides for the disclosure of information, returns and records to and the exchange of similar information, returns and records with that other government; or

             (d)  for the purpose of the compilation of statistical information by the government of the province or the government of Canada .

2010 cT-0.02 s6

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Regulations

        7. (1) The Lieutenant Governor in Council may make regulations

             (a)  respecting a refund, rebate or reimbursement of an amount equal to a tax paid by a recipient under Part IX of the Excise Tax Act (Canada) and in accordance with the agreement;

         (a.1)  providing for the recovery of overpayments of rebates; and

             (b)  generally, to give effect to the purpose of this Act.

             (2)  Regulations made under this section may be made with retroactive effect.

2010 cT-0.02 s7; 2014 c15 s2

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SNL1996 cT-0.01 Rep.

        8. The Tax Agreement Act is repealed.

2010 cT-0.02 s8

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Commencement

        9. This Act comes into force on the day the agreement is executed. (In force Sept. 19/11)

2010 cT-0.02 s9