2013 BILL 12

	12


Second Session, 47th General Assembly 62 Elizabeth II, 2013
BILL 12
AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 4
Received and Read the First Time...................................................................................................
Second Reading.................................................................................................................................
Committee............................................................................................................................................
Third Reading.....................................................................................................................................
Royal Assent......................................................................................................................................
HONOURABLE THOMAS W. MARSHALL, Q.C. Minister of Finance and President of Treasury Board
Ordered to be printed by the Honourable House of Assembly

EXPLANATORY NOTE

This Bill would amend the Revenue Administration Act to add a provision making Parts I, II, VII and X of the Act apply to a person who has been issued a mining lease, but who is not liable to pay tax under the Act.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 4

Analysis

1. S.2.1 Added
Application

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

SNL2009 cR-15.01 as amended

1. The Revenue Administration Act is amended by adding immediately after section 2 the following:

Application

2.1 A person referred to in paragraph 3(4)(b) of the regulations shall be considered to be a taxpayer for the purpose of Parts I, II, VII and X of this Act and the regulations.