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Statutes of Newfoundland and Labrador 2014



(Assented to December 16, 2014)


        1.   Ss.17.1 & 17.2 Added
17.1 Electronic registry
17.2 Time of notification

        2.   NLR 11/07 Amdt.

        3.   Commencement

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 17 the following:

Electronic registry

   17.1 (1) The minister shall establish an electronically accessible system to provide information respecting tax administered under this Act, and may determine the information respecting tax owing under this Act that may be provided.

             (2)  A person may, as the minister may permit, by electronic means, request a clearance certificate in respect of a taxpayer in the manner that the minister may determine.

             (3)  A request under subsection (2) shall be accompanied by the fee prescribed in section 113.1 and the information required by the minister to identify the taxpayer in respect of whom the clearance certificate is requested.

             (4)  The minister shall, within 3 business days after receiving a request under subsection (2), confirm that receipt by issuing an electronic notice of confirmation to the person who made the request.

             (5)  Where a notice of confirmation has been issued with respect to a request, the minister shall provide the requested clearance certificate within a reasonable time period after the issuance of the notice of confirmation.

Time of notification

   17.2 Electronic information provided by the minister in response to a request under section 17.1 shall be considered to be provided to the person who made that request when it enters an information system outside the control of the minister.

NLR 11/07 Amdt.

        2. Section 5 of the Access to Information Regulations published under the Access to Information and Protection of Privacy Act is amended by adding immediately after paragraph (q.1) the following:

         (q.2)  sections 17.1 and 17.2 of the Revenue Administration Act;


        3. This Act comes into force on a day to be proclaimed by the Lieutenant-Governor in Council.