This is an official version.
Copyright © 2000: Queens Printer,
Revised Statutes of Newfoundland 1990
AN ACT TO PROVIDE FOR THE REGULATION OF HORSE RACING AND THE IMPOSITION OF A TAX IN RESPECT OF BETS PLACED ON HORSE RACING
1. This may be cited as the Horse Racing Regulation and Tax Act.
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2. In this Act
(a) "board" means the Newfoundland Race-tracks Board referred to in section 3;
(b) "minister" means the Minister of Finance;
(c) "operator" means a person who
(i) operates a race-course,
(ii) conducts a race-meeting, or
(iii) is the custodian or depositary of money staked or deposited in the making of a bet at a race-meeting upon races being run at a race-meeting;
(d) "race-meeting" means a contest in which 1 or more horse races are held, whether or not the public is admitted to them, but does not include the racing of horses for the purposes of training only to which the public is not admitted on the payment of a fee or otherwise; and
(e) "tax" means the tax imposed by this Act.
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3. (1) The Lieutenant-Governor in Council may by order establish a board to be known as the Newfoundland Race-tracks Board, consisting of not less than 3 and not more than 7 members.
(2) The board is a corporation.
(3) All members of the board hold office during pleasure and are eligible for reappointment.
(4) The Lieutenant-Governor in Council may designate 1 of the members of the board to be chairperson and another to be vice-chairperson, and the board may appoint 1 of its members as secretary.
(5) A majority of the members of the board constitutes a quorum.
(6) Where a vacancy occurs on the board because of the death, resignation or illness of a member, the Lieutenant-Governor in Council may appoint a person to replace that member.
(7) The Lieutenant-Governor in Council may remove a member of the board from office and appoint another in his or her place.
(8) The board may make rules for regulating its proceedings and the performance of its functions.
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Board members' expenses
4. Members of the board, including the chairperson and vice-chairperson, shall serve without remuneration, but the actual expenses incurred in connection with the work of the board may be paid to members.
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Employees of board
5. The Lieutenant-Governor in Council may appoint those officers, clerks and employees that are required for the proper conduct of the business of the board and fix their salaries, and persons appointed under this section hold office during pleasure.
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Duties of board
6. (1) The board shall govern, direct, control and regulate horse racing in the province and for that purpose may
(a) govern, control and regulate the operation of race-tracks in the province at which a form of horse racing is carried on;
(b) hold inquiries relating to the carrying out of the objects or powers of the board, and for that purpose, but, subject to the approval of the Lieutenant-Governor in Council, may exercise the powers that may be conferred upon a commissioner under the Public Inquiries Act, including the power to subpoena witnesses and to take evidence upon oath or affirmation; and
(c) do those other things relating to horse racing, or to the conduct of race-meetings, that may be authorized by the regulations.
(2) The board shall make an annual report to the minister.
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7. A person who holds, conducts, judges, enters, starts, or rides or drives or otherwise assists in a horse race held in the province contrary to this Act or the regulations is guilty of an offence.
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Payment of tax
8. A person who bets at a race-meeting under the pari-mutuel system shall pay to the minister a tax equivalent to 11% of the amount of money deposited by him or her with the operator when making a bet.
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Collection of tax
9. An operator shall
(a) collect the amount of the tax by deducting it from the money deposited with the operator for making a bet, before recording it or applying it to the making of the bet;
(b) in accordance with the regulations, keep and make records, accounts and reports of all money deposited, bets made and tax collected; and
(c) pay over all amounts of tax collected, at the times and in the manner prescribed in the regulations.
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Remuneration of tax collectors
10. The minister may allow to operators the remuneration for collecting and forwarding the tax, that may be prescribed in the regulations.
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11. An operator who fails to comply with or otherwise contravenes section 9 is guilty of an offence.
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Money Crown property
12. All money collected by an operator under this Act is the property of the Crown and the operator shall not divert to or use that money for another purpose.
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Financial Administration Act
13. An operator who collects the tax shall be considered to act subject to sections 77 to 80 of the Financial Administration Act, and for all of the purposes of those sections shall be considered to be a person who has received money on behalf of the Crown.
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Recovery of tax
14. The tax may be recovered with costs by action in the name of the minister in a court as a debt due to the Crown and the action shall be tried without a jury.
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Inspection of race-track
15. A person authorized in writing by the minister or a peace officer may without the payment of an admission fee enter into or upon a race-track or other place where a race-meeting is being held or which is designed for the purpose of holding race-meetings or premises used in connection with a race-meeting or premises where the records of an operator are kept
(a) to determine whether this Act and the regulations are being and have been complied with;
(b) to inspect, audit and examine books of account, records or documents; or
(c) to inspect and examine an apparatus used in connection with a horse race or bets placed on a horse race,
and the operator and the persons occupying or in charge of that race-track, place or premises shall answer all questions concerning those matters and shall produce for inspection those books of account, records, documents or apparatus that the person so authorized or the peace officer may request.
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16. A person who
(a) interferes with or hinders a person conducting an investigation, inspection or examination under this Act;
(b) refuses to answer questions put to him or her in accordance with this Act; or
(c) fails to produce for inspection books of account, records, documents or apparatus in his or her possession or under his or her control that he or she is requested to produce for purposes of inspection
is guilty of an offence.
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17. The Lieutenant-Governor in Council may make regulations
(a) prescribing the powers and duties of the chairperson and of the other members of the board and conferring upon the board powers additional to those conferred by this Act that may be considered appropriate for carrying out the objects of this Act;
(b) prescribing the places or race-tracks at which race-meetings may be held;
(c) providing for the licensing of persons who may operate race-tracks or other places where race-meetings may be held;
(d) providing for the licensing of owners, trainers, drivers, jockeys, apprentice jockeys, grooms, jockeys' agents, jockeys' valets, exercise persons, tradespersons and other persons who may be considered appropriate;
(e) providing that fees shall be charged for licences issued under the regulations and prescribing the amount of the fees to be paid and the form in and conditions under which licences shall be issued;
(f) providing for the revocation, cancellation or suspension of licences;
(g) establishing rules for the conduct of horse racing;
(h) providing for the registration of colours, assumed names, partnerships and contracts and other matters and things that may be considered necessary;
(i) providing for the employment of stewards, veterinarians and analysts to attend at race-meetings on behalf of the board;
(j) providing for the approval by the board of the appointment of race-track officials or employees whose duties relate to the actual running of horse races and for discharging those officials or employees for cause;
(k) requiring persons licensed to conduct race-meetings under the regulations, to keep proper books of account and to provide access to them and to allow inspection and investigation of them by the board or an agent of the board;
(l) prescribing the forms and records to be used by operators for the purposes of this Act and the regulations;
(m) prescribing the method of collection and remittance of the tax and the time and manner in which remittances are to be made and other conditions or requirements affecting the collection or remittances;
(n) providing for the accounting for sums of money collected by operators under this Act and the regulations and the time and manner of the accounting;
(o) prescribing the remuneration to be paid to operators for collecting and forwarding the tax to the minister and the conditions under which the remuneration may be paid and the time and manner of payment; and
(p) generally, to give effect to the purpose of this Act.
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18. A person who
(a) contravenes this Act or the regulations;
(b) fails otherwise to comply with a requirement or obligation imposed on him or her under this Act or the regulations; or
(c) makes a false statement in a form or return completed or made under this Act or the regulations,
which is not declared to be an offence by another section is guilty of an offence, and every contravention, failure to comply or false statement relating to a separate transaction constitutes a separate offence.
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19. (1) A person who is guilty of an offence under this Act is liable on summary conviction to a fine of not less than $25 and not more than $1,000, and in default of payment, to imprisonment for a term not exceeding 6 months, or to both a fine and imprisonment.
(2) Sections 736 and 737 of the Criminal Code shall not be applied in disposing of a complaint made or in imposing punishment for an offence under this Act.
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No limitation period
20. A complaint may be made and proceedings may be taken on the complaint in respect of an offence under this Act, without limitation of time.
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Certificate of minister
21. In a prosecution for failure to pay the tax or to collect or remit the tax and in an action to recover the tax or other money for which a person is liable under this Act, a certificate of the minister stating that the tax or money has not been paid constitutes, in the absence of evidence to the contrary, evidence that the tax or money has not been paid.
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