Statutes of Newfoundland 1992 Chapter S-10.1

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Statutes of Newfoundland 1992

CHAPTER S-10 CHAPTER S-10.1

AN ACT TO ABOLISH SCHOOL TAX
AUTHORITIES AND TO PROVIDE FOR THE
COLLECTION OF UNPAID SCHOOL TAX
(Assented to June 11, 1992)

Analysis

1. Short title

2. Act repealed

3. Crown successor

4. Tax Crown property

5. Collection of tax

6. Action continued

7. Effect of defect

8. Regulations

9. Tax revision

10. 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 School Tax Authorities Winding Up Act.

Act repealed

2. (1) The School Tax Act is repealed.

(2) Every school tax authority constituted under the School Tax Act is abolished.

Crown successor

3. (1) The Crown is the successor in law to each school tax authority and, notwithstanding the repeal of the School Tax Act, has all the power which a school tax authority had under that Act, with respect to the assessment and collection of school tax, to assess and collect school tax owing on July 1, 1992.

(2) Title to all real and personal property of each school tax authority is vested in the Crown.

(3) The Crown is charged with and assumes all the obligations and liabilities of each school tax authority.

Tax Crown property

4. (1) All school tax, including interest on that tax, owing to a school tax authority on July 1, 1992 is the property of the Crown.

(2) A person who was, on July 1, 1992, liable to pay school tax, including interest on that tax, continues to be liable for the payment of that tax.

(3) Notwithstanding section 45 of the School Tax Act, a school board does not have a right to a distribution of school tax collected after July 1, 1992.

Collection of tax

5. (1) The Minister of Finance shall assess and collect the school tax on behalf of the Crown.

(2) In addition to the power to assess and collect the school tax conferred on the Crown under subsection 3(1), the provisions of the Health and Post-Secondary Education Tax Act, with the necessary changes, may be applied to the assessment and collection of school tax under this Act including the power to remit interest and penalties.

(3) All school tax collected under this Act shall be paid into the Consolidated Revenue Fund.

Action continued

6. Where a school tax authority is, on July 1, 1992, a party to an action in court, the Crown shall be considered to be a party in place of the school tax authority.

Effect of defect

7. A person continues to be liable to pay the school tax notwithstanding that it is afterward discovered that there was a defect in the imposition of the tax by a school tax authority.

Regulations

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

(a) notwithstanding sections 42 and 44 of the School Tax Act, respecting the granting of exemptions, discounts, abatements and refunds of school tax including interest;

(b) notwithstanding section 37 of the School Tax Act, to establish interest rates payable on unpaid school tax;

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

(2) Regulations made under this section may be made with retroactive effect to not earlier than July 1, 1992.

Tax remission

9. (1) The school tax imposed for the period between January 1, 1992 and June 30, 1992 shall be considered to have been validly imposed notwithstanding the requirement in sections 26 and 28 of the School Tax Act that the tax be an annual tax.

(2) Where a person pays all arrears of school tax and 1/2 of the school tax owing for the period between January 1, 1992 and June 30, 1992, not later than June 30, 1992, the remaining portion of the tax owing shall be forgiven.

Commencement