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SNL2010

CHAPTER T-0.02

TAX AGREEMENT ACT, 2010

Amended:

2014 c15 s2; 2018 cC-4.1 s109

CHAPTER T-0.02

(Assented to December 16, 2010)

Analysis

Short title

Definitions

Agreement

Non-application

Agreement

Confidentiality

Regulations

SNL1996 cT-0.01 Rep.

Commencement

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

Short title

This Act may be cited as the Tax Agreement Act, 2010.

2010 cT-0.02 s1

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Definitions

In this Act

(a)

"acquisition" includes purchasing, leasing or bringing into the province for consumption or use and all derivatives of this term;

(b)

"agreement", unless the context indicates otherwise, means the agreement referred to in

section 3 and amendments to that agreement;

(c)

"minister" means the minister appointed under the Executive Council Act

to administer this Act;

(d)

"registrant" means a registrant as defined in

Part IX of the Excise Tax Act

( Canada

); and

(e)

"vehicle" means a vehicle propelled, driven or controlled otherwise than by muscular power and includes an aircraft, boat, ship, trailer and vessel.

2010 cT-0.02 s2

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Agreement

2010 cT-0.02 s3

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Non-application

(1)The tax imposed under

section 88 of the Revenue Administration Act

shall not apply to a consumer who imports a vehicle into the province from outside Canada.

(2) For the purposes of this section, "consumer" has the same meaning as in the Revenue Administration Act

2010 cT-0.02 s4

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Agreement

2010 cT-0.02 s5

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Confidentiality

(1)The minister may authorize the persons who may receive information, records or returns under this Act and he or she shall not authorize a person to receive that information or those records or returns unless it is necessary to do so for the purpose of this Act.

(2) A person who has custody or control over information, records or returns under this Act shall not disclose that information or those records or returns to another person except

(

a) for the purpose of administering or enforcing a taxation Act;

(

b) for the purpose of administering or enforcing the Cannabis Control Act

, the Liquor Control Act

or the Liquor

Corporation Act

(

c) under an agreement that

(

i) is between the government of the province and another government,

(ii)

relates to the administration or enforcement of a taxation Act and this Act, and

(iii)

provides for the disclosure of information, returns and records to and the exchange of similar information, returns and records with that other government; or

(d)

2010 cT-0.02 s6 ; 2018 cC-4.1 s109

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Regulations

(1)The Lieutenant Governor in Council may make regulations

(

a) respecting a refund, rebate or reimbursement of an amount equal to a tax paid by a recipient under

Part IX of the Excise Tax Act

(Canada) and in accordance with the agreement;

(a.1)

providing for the recovery of overpayments of rebates; and

(

b) generally, to give effect to the purpose of this Act.

(2) Regulations made under this

section may be made with retroactive effect.

2010 cT-0.02 s7 ; 2014 c15 s2

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SNL1996 cT-0.01 Rep.

The Tax Agreement Act

is repealed.

2010 cT-0.02 s8

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Commencement

This Act comes into force on the day the agreement is executed. (In force Sept. 19/11)

2010 cT-0.02 s9

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