9

 


 

Third Session, 47th General Assembly

63 Elizabeth II, 2014

BILL 9

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

Received and Read the First Time.................................................................................................

Second Reading.................................................................................................................................

Committee..........................................................................................................................................

Third Reading.....................................................................................................................................

Royal Assent......................................................................................................................................

HONOURABLE CHARLENE JOHNSON

Minister of Finance and President of Treasury Board

Ordered to be printed by the Honourable House of Assembly

 

 

EXPLANATORY NOTES

This Bill would amend the Revenue Administration Act respecting the persons from whom the minister may demand the production of books and records for the administration and enforcement of the Act and the regulations.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

Analysis


        1.   S.11 Amdt.
Production of documents


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

SNL2009 cR-15.01 as amended

        1. Subsection 11(4) of the Revenue Administration Act is repealed and the following substituted:

             (4)  For the purpose of administering and enforcing this Act and the regulations, the minister may demand the production, including the production on oath or affirmation, of books and records from

             (a)  a person, syndicate, trust or corporation; and

             (b)  an agent or official of a person, syndicate, trust or corporation.