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Statutes of Newfoundland 1993


CHAPTER 22

CHAPTER 22

AN ACT TO AMEND THE RETAIL SALES TAX ACT

(Assented to June 18, 1993)

Analysis

1. S.52(2) R&S
Regulations

2. Sections Added

S.52.1 Added
Validation of taxes collected S.52.2 Added
Right to exemption

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


RSN1990 cR-15 as amended

1. Subsection 52(2) of the Retail Sales Tax Act is repealed and the following substituted:

(2) Regulations made under paragraphs (1)(g), (h), (i), (j), (k) and (l) may be made with retroactive effect.

2. The Act is amended by adding immediately after section 52 the following:

Validation of taxes collected

52.1 (1) A person who,

(a) before the coming into force of this section, paid money as tax under this Act;

(b) was or may have been entitled, under paragraph 24(1)(zzb) of The Retail Sales Tax Regulations, 1979, Newfoundland Regulation 94/85, to an exemption from all or a portion of the tax; and

(c) claims but has not received a refund

shall not be entitled to that refund unless the exemption is one that the person would be entitled to under a regulation which may be made to replace paragraph 24(1)(zzb).

(2) Subsection (1) applies notwithstanding an exemption or a refund provision of this Act or a judgment, order, direction or declaration of a court to the contrary, and an action or other proceeding shall not be brought to recover a refund referred to in subsection (1).

(3) For the purposes of this section, a person paid money as tax where the person paid the money as though there were a legal liability to pay the money as tax, notwithstanding there was no liability to pay it.

(4) Money paid as tax and declared not to be refundable as a result of this section is conclusively considered to be the property of the Crown.

Right to exemption

52.2 A person who, before the coming into force of this section, may have been entitled to an exemption, under paragraph 24(1)(zzb) of The Retail Sales Tax Regulations, 1979, Newfoundland Regulation 94/85, from the tax imposed by this Act and whose exemption is disputed by the minister is not entitled to the exemption unless the exemption is one that the person would be entitled to under a regulation which may be made to replace paragraph 24(1)(zzb).

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