Third

Session, 47th General Assembly

Elizabeth II, 2014

BILL 9

AN ACT TO AMEND THE

REVENUE ADMINISTRATION ACT

Received and Read the First Time .................................................................................................

Second Reading .................................................................................................................................

Committee ..........................................................................................................................................

Third Reading .....................................................................................................................................

Royal Assent ......................................................................................................................................

HONOURABLE

CHARLENE JOHNSON

Minister of Finance and President of Treasury Board

Ordered

to be printed by the Honourable House of Assembly

EXPLANATORY NOTES

This Bill would amend the Revenue Administration Act respecting

the persons from whom the minister may demand the production of books and

records for the administration and enforcement of the Act and the regulations.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION

ACT

Analysis

S.11 Amdt.

Production of documents

Be it enacted by the Lieutenant-Governor and

House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01

as amended

1. Subsection 11(4) of the Revenue Administration Act is repealed and the following

substituted:

(4) For the purpose of administering and enforcing

this Act and the regulations, the minister may demand the production, including

the production on oath or affirmation, of books and records from

(

a) a person, syndicate, trust or corporation; and

(

b) an agent or official of a person, syndicate,

trust or corporation.

Queen's Printer