these regulations (N.S. Reg. 63/1996) (just regulations regs revregs.htm)

N.S. Reg. 63/1996

Nova Scotia — Regulations

This consolidation is unofficial and is for reference only.

For the official version of the regulations, consult the original documents on file with the Office of the Registrar of Regulations , or refer to the Royal Gazette

Part II .

Regulations are amended frequently.

Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with our office that are not yet included in this consolidation.

Although every effort has been made to ensure the accuracy of this electronic version, the Office of the Registrar of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting.

Revenue Act Regulations

made under Sections 12, 27, 31C, 31G, 43, 46L and 92 of the

Revenue Act

S.N.S. 1995-96, c. 17

O.I.C. 96-230 (effective April 1, 1996), N.S. Reg. 63/1996

amended to O.I.C. 2026-145 (effective April 1, 2026), N.S. Reg. 110/2026

Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.

Click here to go to the text of the regulations .

Citation

Definitions

Interest

Uncollectable accounts

Fees

Nova Scotia Utility and Review Board

Part I—Gasoline and Diesel Oil Tax

Payment of tax

Collection of tax

Commission

Agreements

Permits

Wholesaler’s returns

Wholesaler’s records

Vendor’s records

Furnace oil retailer records

Consumer’s records

Records, returns and reports

Exemptions

Refunds

Marking or dyeing of gasoline and diesel oil

Prohibitions

Procedure

Allowance for product shortages or losses

Marker as prima facie proof

Certificate as prima facie proof

Forfeiture and disposal

International Fuel Tax Agreement

Definitions

Application for IFTA licence

Issuance of licence and decals

Audit and inspection

Conditions or restrictions

Suspension or cancellation

Prerequisites to cancellation or suspension

Expiry of licence

Requirement for single-trip fuel permit

Interest

Records located outside of Province

Part II—Health Services Tax

Collection of tax

Commission

Agreements

Certificates

Registration certificate

Cancellation or refusal of registration certificate

Sale in bulk

Registration certificate for receiver

Returns

Vendor return

Flea market

Returns on charge sales

Records

Vendors’ records

Taxpayers records

Rebates

Purchase for resale

Trade in

Manufactured cost

Temporary use - vendors

Temporary use - contractors

Tax on instalments

Transfers between related persons

Occasional sales, religious and charitable organizations

Used residential mobile homes

Property prescribed per subclause 13(u)(vii) of the Act

Criteria for exemption pursuant to subsection 25(1) of the Act

Prorating of exemption pursuant to subsection 25(1) of the Act

800 and 888 telephone service

Homeowners’ health services tax rebate

Used motor vehicle valuation

Non-renewable resource production or processing

Health Services Tax Vendor Trust Account

Convention—Exemption for Transient Accommodation

Procedure

Onus of proof

Forfeiture and disposal

Part IIA—Tax on Motor Vehicles and Other Designated Tangible Personal Property

Definitions

Provisions of Revenue Act apply mutatis mutandis

Provisions of Revenue Act Regulations apply mutatis mutandis

Rebate of tax

Tax retained by track operators

Part III—Tobacco Tax

Returns

Wholesale vendor records

Retail vendor records

Certificates

Retail vendor’s permit

Wholesale vendor’s permit

[Vendor’s permit]

Sale in bulk

Registration certificate for receiver

Tobacco Marking

Prohibitions

Procedure

Certificate as prima facie proof respecting tax

Forfeiture and disposal

Part IIIA—Vaping Product Tax

Collection and remission of tax and returns

Wholesale vendor records

Retail vendor records

Certificates

Retail vendor’s permit

Wholesale vendor’s permit

Vendor’s permit

Sale in bulk

Receivers

Prohibitions

Maximum quantities

Activities without permits

Procedure

Certificate or application as prima facie proof

Forfeiture and disposal

Citation

1 These regulations may be cited as the Revenue Act Regulations .

Definitions

2 In these regulations,

(a) “Act” means the Revenue Act ;

(b) “auditors”, “inspectors” and “other officers” means auditors, inspectors

and other officers appointed pursuant to the Act.

Interest

(1) For the purposes of subsection 75(3) of

Part IV of the Act, interest assessed

against any person who fails to remit to the Minister any tax collected pursuant to

the Act within the time required or who fails to pay any tax that the person is

required to pay pursuant to the Act, shall be at the rate of interest per year declared

by the Royal Bank of Canada as its prime rate for Canadian dollar commercial

loans in Canada plus 3 percent compounded monthly.

(2) For the purposes of

Section 17 of

Part II and

Section 64 of

Part IV of the Act,

interest on a refund to be paid by the Minister shall be at the rate of interest per

year declared by the Royal Bank of Canada as its prime rate for Canadian dollar

commercial loans in Canada.

(3) The interest rate prescribed by subsections (1) and (2) shall be determined

quarterly on January 1, April 1, July 1 and October 1 of each year.

Uncollectable accounts

(1) In this Section, “debtor” means a person to whom a collector has sold revenue

property.

(2) Subject to subsections (4) and (7), if a collector has given credit to a debtor with

respect to the purchase price of revenue property, together with the tax imposed

by the Act on the transaction, and the collector has paid that tax to the Minister on

behalf of the debtor, the Minister may, upon application, rebate to the collector,

any or all of the tax paid if the debtor is shown to have defaulted in repaying to the

collector any or all of the amount payable.

(3) Subject to subsections (4) and (7), if a debtor has tendered a cheque to a collector

in payment of the purchase price of revenue property, together with the tax

imposed by the Act on the transaction, and the collector has paid that tax to the

Minister on behalf of the debtor, the Minister may, upon application, rebate to the

collector any or all of the tax paid if,

(

a) the debtor has tendered the cheque to the collector in respect of a sale of

revenue property that is made on or after April 1, 1996;

(

b) the drawee of the cheque refused to cash the cheque; and

(

c) the debtor is shown to have defaulted in repaying to the collector any or all

of the amount payable.

(4) No rebate of tax shall be made to a collector under subsection (2) or (3) if,

(

a) the revenue property on which the tax was imposed was purchased by the

debtor through the use of a credit card or other credit arrangement that

permitted credit purchases from persons other than the collector who made

the sale; or

(

b) at the time of the claim for rebate, the indebtedness of the debtor to the

collector in respect of the purchase price of the revenue property, together

with the tax imposed by the Act on the transaction, is still included as an

asset of the collector’s business or as an account receivable by the

collector in the collector’s books of account.

(5) Subject to subsections (6) and (7), if a collector has leased revenue property to a

debtor and has paid to the Minister on behalf of the debtor the tax imposed by the

Act on any lease payments, the Minister may, upon application, rebate to the

collector any or all of the tax paid if the debtor is shown to have defaulted in

repaying to the collector any or all of the amount payable.

(6) No rebate of tax shall be made to a collector under subsection (5) if,

(

a) the revenue property was leased by the debtor through the use of a credit

card or other credit arrangement that permitted credit purchases from

persons other than the collector who leased the revenue property; or

(

b) at the time of the claim for rebate, the indebtedness of the debtor to the

collector in respect of the lease payments and the tax imposed by the Act

on the lease payments is still included as an asset of the collector’s

business or as an account receivable by the collector in the vendor’s books

of account.

(7) No rebate of tax shall be made to a collector under this

Section in respect of an

indebtedness of a debtor to the collector if,

(

a) the collector does not claim the rebate within 48 months from the end of

the fiscal year in which the indebtedness of the debtor ceased to be

included as an asset of the collector’s business or as an account receivable

by the collector in the collector’s books of account;

(

b) at the time of the sale of the revenue property,

(

i) the collector does not hold a valid permit issued under the Act, or

(ii) the collector and the debtor were not dealing at arm’s length within

the meaning of

Section 251 of the Income Tax Act (Canada) at the

time of the sale of the revenue property from which the debt arose;

(

c) the collector may offset the indebtedness of the debtor against an account

payable by the collector to the debtor;

(

d) the collector has assigned, without recourse and for consideration, other

than for security purposes, the collectable or uncollectable portion of the

indebtedness of the debtor, whether or not the assignee and the collector

are related persons; or

(

e) the amount claimed pertains to revenue property that was purchased from

the collector more than 180 days prior to the date of the debtor’s final

credit purchase from the collector who made the sale.

(8) The tax that may be rebated to a collector under this

Section shall be determined

by the following formula:

Rebate = A × B

where,

A = the tax paid by the collector to the Minister on behalf of the debtor with

respect to a transaction referred to in subsections (2), (3) or (5),

B = the unpaid indebtedness of the debtor to the collector on the transaction,

and

C = (

a) in the case of a rebate under subsection (2) or (3), the selling price

of the revenue property sold in the transaction, together with the

tax imposed by the Act on the transaction; and

(

b) in the case of a rebate under subsection (5), the total lease

payments under the lease of the revenue property leased in the

transaction together with the tax imposed by the Act on the lease

payments.

(9) For the purpose of calculating the amount of the unpaid indebtedness of a debtor

to a collector under subsection (8), the following rules apply:

(

a) the amount of the unpaid indebtedness shall not include any amount of

interest, finance, carrying, collection or similar charges by the collector

with respect to the transaction on which the indebtedness arose;

(

b) if the revenue property is repossessed and sold by the collector on account

of the indebtedness, the amount of the unpaid indebtedness shall be

reduced by the proceeds of sale received by the collector;

(

c) if the revenue property is repossessed and leased by the collector or is

taken out of inventory and used by the collector, the amount of the unpaid

indebtedness shall be reduced by the fair value of the revenue property at

the time of leasing or change of use.

(10) For the purpose of verifying the amount of any rebate claimed, a collector shall

retain in the records such information as is necessary to satisfy the Minister of the

collector’s claim.

(11) An application for a rebate of tax under this

Section shall be in a form approved

by the Minister.

(12) A collector entitled to claim a rebate or rebates under this

Section may only make

a single application within a 12-month period.

(13) No collector may claim more than one rebate of tax in respect of the same

transaction.

(14) If, after claiming a rebate of tax under this Section, a collector recovers from a

debtor or any other person any of the unpaid indebtedness in respect of which the

rebate of tax was claimed, including any proceeds from the sale of revenue

property repossessed and sold on account of the unpaid indebtedness, the collector

shall repay to the Minister by way of adjustment to the collector’s sales tax

liability account the percentage of the rebate claimed that is equal to the

percentage of the indebtedness recovered by the collector from the debtor or other

person or from the sale of the repossessed revenue property.

Fees

(1) Pursuant to clause 92(2)(

o) of

Part IV of the Act, the following fees apply to the

following services:

(a) $124.60 for issuing a bulk sales clearance certificate;

(b) $62.30 for issuing a contractor’s clearance;

(d) $62.30 for issuing a judgment;

(e) $62.30 for issuing a letter of satisfaction regarding a judgment;

(f) $93.40 for issuing or renewing a Consumer’s Exemption Permit;

(

g) for issuing a single-trip permit, the greater of

(i) $11.70, and

(ii) an amount equal to the tax estimated on the consumption of

gasoline or diesel oil based on kilometres of travel in the Province;

(h) $124.60 minimum for issuing an advance ruling and an additional $70.00

per hour after the first 2 hours;

(i) $31.15 for processing an NSF cheque;

(j) $124.60 minimum for issuing an approval for brands of imported tobacco

and an additional $70.00 per hour after the first 2 hours;

(k) $31.15 for issuing an International Fuel Tax Agreement licence or renewal

of such licence;

(l) $6.25 for each International Fuel Tax Agreement decal;

(m) $124.60 for making an application for a tobacco retail vendor’s permit or a

renewal of a tobacco retail vendor’s permit;

(n) $124.60 for making an application for a tobacco wholesale vendor’s

permit or a renewal of a tobacco wholesale vendor’s permit;

(o) $124.60 for making an application for a vaping product retail vendor’s

permit or renewal of a vaping product retail vendor’s permit;

(p) $124.60 for making an application for a vaping product wholesale

vendor’s permit or renewal of a vaping product wholesale vendor’s permit.

(2) Despite subsection (1), the fee prescribed in clause (

f) does not apply to

consumers who had authorization to purchase marked gasoline or marked diesel

oil prior to April 1, 1996.

Nova Scotia Utility and Review Board

(1) In this Section,

(a) “hearing” means a hearing held pursuant to subsection 61(3) of

Part IV of

the Act and includes submissions in writing on behalf of an appellant and

the Commissioner described in this Section; and

(b) “personally or by counsel” includes any person appointed by the owners or

shareholders of the appellant, as the case may be, for that purpose.

(2) A request on behalf of an appellant undertaking an appeal under

Section 61 of

Part IV of the Act may, if the appellant by letter addressed to the Clerk of the

Board so requests and if the Board considers it expedient, be disposed of without

personal appearance by the appellant and the Commissioner or their respective

counsel and upon consideration of such representations as are submitted in writing

on behalf of the appellant or of a consent executed by the Minister of Finance or

the Minister’s counsel.

(3) A copy of the request to have the appeal considered without personal appearance

shall be served on the Commissioner with the copy of the Notice of Appeal that is

served on the Commissioner under clause 61(2)(

b) of

Part IV of the Act, and

subject to subsections (4) and (5), a copy of the written representations shall be

filed with the Board and served on the Commissioner within the time limits

prescribed by subsection 61(3) of

Part IV of the Act.

(4) If the Commissioner opposes a request under subsection (2), the Commissioner

may send representations in writing to the Board and to the appellant or may file a

request in writing for an oral hearing and send a copy of the request to the

appellant.

(5) No request under subsection (2) shall be disposed of until the Board is satisfied

that all interested parties have had a reasonable opportunity to make

representations, either in writing or orally.

Part I—Gasoline and Diesel Oil Tax

5 In this Part,

(a) [repealed]

(b) “bulk plant”, “bulk station” and “terminal” means real property where

gasoline or diesel oil is held in storage tanks by a wholesaler for sale to

vendors or users, and does not include a motor vehicle or other mobile

equipment or apparatus;

Canada and is resident in Canada;

(d) “Canadian fishing vessel” means a fishing vessel

(

i) that is registered or licensed in Canada under the Canada Shipping

Act and is owned by one or more persons each of whom is a

Canadian citizen, a person resident and domiciled in Canada or a

corporation incorporated under the laws of Canada or of a

province, having its principal place of business in Canada, or

(ii) that is not required by the Canada Shipping Act to be registered or

licensed in Canada and is not registered or licensed elsewhere but

is owned as described in subclause (i);

(e) “cocktail mix” means concentrated dye properly diluted in stove oil or

kerosene;

(f) “commercial farming operation” means a farming activity which produces

livestock, grain, forage crops, furs, honey, food or other agricultural

products for sale;

(g) “commercial shipping” means all commercial water-borne activities

carried on by public and private enterprises, but does not include

commercial fishing vessels, personal vessels of any kind, work boats,

charter boats, dredges, barges, diving boats or tenders, tour boats,

sightseeing boats, marine life excursion boats, drilling rigs, or any water-borne construction activities such as vessels or machinery used in the

construction or repair of harbour breakwaters;

(ga) “Community Transportation Assistance Program” means the community-based inclusive transportation services program administered by the

Department of Municipal Affairs;

(h) “custom sawing” means the service of sawing a customer’s logs;

(i) “diesel motor vehicle” means a motor vehicle that uses diesel oil as a fuel

and which is utilized in interprovincial or foreign travel in connection with

any undertaking carried on for profit or with a view to profit;

(j) “distributor” means a person who distributes or delivers gasoline or diesel

oil for a wholesaler;

(k) “farmer” means a person who derives at least 51 percent of gross revenue,

or $10 000 in a taxation year, from a commercial farming operation and is

registered by the Department of Agriculture and Marketing as a farmer,

and includes a co-operative corporation incorporated by or under a law of

Canada or Nova Scotia providing for the establishment of the corporation

for the purpose of marketing, including processing incidental to or in

connection with, natural products belonging to or acquired from its

members or customers if

(

i) the statute by or under which the co-operative corporation was

incorporated, its charter, articles of association or by-laws or its

contracts with its members held forth the prospects that payments

would be made to them in proposition to patronage,

(ii) none of its members have more than one vote in the conduct of the

affairs of the corporation, and

(iii) at least 90 percent of its members are individuals, other co-operative corporations, or corporations or partnerships that carry on

the business of farming, and at least 90 percent of its shares, if any,

are held by such persons or partnerships;

(ka) “Fire Marshal” means the person designated as the Fire Marshal under

subsection 9(2) of the Fire Safety Act ;

(l) “fish” includes shellfish, crustaceans and marine animals and plants;

(m) “fishing” means fishing for, catching or attempting to catch fish by any

method for the purpose of resale in accordance with the terms and

conditions of a license or lease issued to the holder thereof by the Minister

of Fisheries for Canada;

(n) “fishing vessel” means any vessel used, outfitted or designed for the

purpose of catching, processing or transporting fish or marine plants;

(o) “manufacture or production” means the transformation or conversion of

raw or prepared material into a different state or form from that in which

the raw or prepared material originally existed as raw or prepared material

but does not include production or processing;

(p) “marked” or “dyed” diesel oil means diesel oil to which a dye has been

added in accordance with this Part;

(q) “marked” or “dyed” gasoline means gasoline to which a dye has been

added in accordance with this Part;

(r) “month”, when used in reference to a wholesaler’s monthly records, means

the period that, under the accounting practices of the wholesaler, is treated

as the equivalent of a month, and in all other cases means a calendar

month;

(s) “motor vehicle” means every device in, upon or by which any person or

property is or may be transported or drawn upon a public highway,

excepting a motorized wheelchair and devices moved by human power or

used exclusively upon stationary rails or tracks;

(t) “non-renewable resource” means any naturally occurring inorganic

substance, and includes coal, bituminous shales and other stratified

deposits from which oil can be extracted by destructive distillation and

includes petroleum;

(u) “petroleum” means, in addition to its ordinary meaning, any mineral oil or

relative hydro-carbon and any natural gas, including coal gas, existing in

its natural condition in strata;

(v) “production or processing” means exploration for, extraction of, or

transformation or conversion of any non-renewable resource;

(w) “vendor” means a person who holds a Vendor Permit issued under clause

10(1)(c);

(wa) “volunteer fire department” means a fire department that the Fire Marshal

recognizes as a volunteer fire department;

(x) “wholesaler” means a person who has entered into an agreement with the

Minister or Commissioner for the collection of the tax pursuant to

Part I of

the Act and who sells or keeps for sale any of the following:

(

i) gasoline or diesel oil, in quantities of 200 litres or more per sale or

delivery,

(ii) propane, in quantities of 200 litres or 225 pounds or more per sale

or delivery.

Payment of tax

(1) Except as provided by subsections (3) and (4), on or before the purchase or

delivery of gasoline, every purchaser shall pay a tax at the rate of 15 5/10 cents

per litre on all gasoline purchased by or delivered to such purchaser.

(2) Except as provided by subsections (3) and (4), on or before the purchase or

delivery of diesel oil, every purchaser shall pay a tax at the rate of 15 4/10 cents

per litre on all diesel oil purchased by or delivered to such purchaser.

(3) On or before the purchase or delivery of gasoline or diesel oil for use in an

aircraft, every purchaser shall pay a tax at the rate of 2 5/10 of a cent per litre on

all gasoline or diesel oil purchased by or delivered to such purchaser.

(4) On or before the purchase or delivery of gasoline or diesel oil for use in a ship,

boat or vessel operated solely for commercial purposes, excluding commercial

shipping, every purchaser shall pay a tax at the rate of 1 1/10 cents per litre on all

gasoline or diesel oil purchased by or delivered to such purchaser.

(5) On or before the 20th day of each month, every consumer shall remit to the

Minister the tax on all gasoline and diesel oil consumed in the previous month in

respect of tax that has not been paid.

(6) This

Section does not apply to purchasers and consumers in respect of the

purchase or consumption by purchasers and consumers of marked gasoline and

marked diesel oil in accordance with this Part.

Collection of tax

(1) No person shall sell or deliver gasoline or diesel oil to a purchaser, unless that

person is a wholesaler or a vendor.

(2) A wholesaler or vendor shall collect the tax from every purchaser at the time the

gasoline or diesel oil is purchased by or delivered to the purchaser, except in the

case of a sale or delivery of marked gasoline or marked diesel oil in accordance

with this Part.

(3) Subject to subsection (4), every wholesaler who brings into the Province or who

receives delivery in the Province of gasoline or diesel oil for resale shall

immediately

(

a) report the matter in writing to the Commissioner;

(

b) supply to the Commissioner the invoice and all other pertinent information

as required by the Commissioner; and

(

c) shall pay to His Majesty in right of the Province the same tax as would

have been payable if the gasoline or diesel oil had been purchased by the

wholesaler in the Province.

(4) Subsection (3) does not apply in respect of a wholesaler who brings into the

Province gasoline or diesel oil which is marked in accordance with this Part or

who has entered into an agreement with the Minister or the Commissioner

pursuant to clause 5(x).

(5) Every wholesaler of gasoline or diesel oil in the Province is an agent of His

Majesty in right of the Province for the purpose of collecting and remitting the tax

to the Minister.

(6) Every vendor of gasoline or diesel oil in the Province is an agent of His Majesty in

right of the Province for the purpose of collecting the tax.

Commission

(1) Every wholesaler is entitled to a commission at the rate of 0 cents for each litre of

gasoline and diesel oil on which the wholesaler has collected and remitted the tax

for services in collecting the tax.

(2) The Minister may pay to the Nova Scotia Retail Gasoline Dealers’ Association,

for distribution to persons who have sold gasoline at retail sales to purchasers for

the services of those persons in collecting the tax, a commission at the rate of .011

cents for each litre of gasoline on which

(

a) the tax has been collected by the person who sold the gasoline; and

(

b) the tax has been remitted to the Minister.

(3) The commission payable under subsection (2) shall not be payable in respect of

sales made by a person entitled to a commission under subsection (1).

Agreements

(1) Pursuant to subsection 56(2) of

Part IV of the Act, the Commissioner, on behalf of

His Majesty in right of the Province, may enter into agreements with any person

or persons respecting the collection of tax and the remitting of tax to the Minister

by such persons as an agent of His Majesty.

(2) [repealed]

Agreements with other governments

(3) The Commissioner may, with the approval of the Governor in Council, enter into

an agreement with any province of Canada or state of the United States of

America to collect and apportion gasoline and diesel oil tax on commercial

vehicles engaged in interprovincial or international travel based upon the distance

travelled by such vehicles within each jurisdiction that is a party to the agreement.

(4) An agreement entered into pursuant to subsection (3) may contain provisions

respecting the payment, collection, division or apportionment of tax on gasoline

and diesel oil, licensing, motor vehicle identification, records requirements,

reporting, base jurisdiction accounting, auditing, assessment and appeal

procedures, credits and refunds, penalties and interest, membership and exclusion

and any other provisions necessary for the administration of the agreement.

(5) The holder of a fuel license issued pursuant to an application referred to in

Section

11 of

Part I of the Act shall comply with the terms of the application and failure

on the part of the holder to comply is cause for revocation of the fuel license.

Permits

(1) The Commissioner or an authorized person may issue the following permits, in a

form approved by the Commissioner, to persons who make application in a form

approved by the Commissioner:

(a) “Bulk Vendor Permit” permitting the holder to sell gasoline and diesel oil

from a bulk plant or plants described in the permit;

(b) “Consumer’s Exemption Permit” permitting the holder to acquire marked

gasoline or marked diesel oil for the purposes described in subsection

22(2);

from a wholesaler for sale to purchasers.

(1A) A permit issued pursuant to subsection (1) expires at the end of the 36-month

period immediately following the date the permit is issued or renewed by the

Commissioner.

(2) The Commissioner may determine the eligibility criteria for any of the permits

mentioned in subsection (1) and may refuse the application of any person who

does not meet such eligibility criteria.

(2A) The Commissioner may refuse to issue a permit mentioned in subsection (1) to an

applicant or may cancel, suspend or refuse to renew a permit mentioned in

subsection (1) if the applicant or permit holder is not dealing at arm’s length

within the meaning of

Section 251 of the Income Tax Act (Canada) with any

person whose permit is cancelled or suspended or who is refused a permit under

this Section.

(3) The Commissioner may attach conditions or restrictions to any permit issued

pursuant to subsection (1) and may revoke or suspend any permit for a specified

or indeterminate period by notice in writing to the holder thereof if, in the

Commissioner’s opinion, the holder of the permit has failed to

(

a) comply with any conditions;

(

b) pay a required fee;

(

c) observe any restrictions; or

(

d) comply with the Act and these regulations.

(4) No person who is the holder of a permit issued pursuant to subsection (1) shall fail

to comply with the conditions or fail to observe the restrictions contained in the

permit.

(5) Any notice given under subsection (3) is evidence of the statements contained in

the notice without proof of the signature or the official character of the person

appearing to have signed the notice as Commissioner.

(6) No notice given under subsection (3) shall be received in evidence in a

prosecution of an offence against the Act or this Part unless, before the trial, the

person charged has been served with a copy of the notice and the receiving of such

notice in evidence shall be prima facie evidence that the person charged is the

person named in the notice.

(7) Proof of service may be made by affidavit and service may be made in the manner

in which service of originating documents is made in civil proceedings.

(1) Pursuant to

Section 11 of

Part I of the Act and upon payment of such fee as the

Governor in Council may determine, the Commissioner or an authorized person

may issue a single-trip fuel permit to a person carrying on business outside the

Province authorizing that person to operate a commercial vehicle on a single trip

within the Province.

(2) A single-trip fuel permit issued pursuant to subsection (1) is valid for such period

(3) The holder of a single-trip fuel permit pursuant to this

Section is exempt from the

payment of tax on gasoline or diesel oil purchased outside the Province but

consumed within the Province.

(4) The holder of a single-trip fuel permit issued pursuant to subsection (1) shall

issued and failure on the part of the holder to comply is cause for suspension or

revocation of the permit.

Wholesaler’s returns

(1) On or before the 20th day of each calendar month, every wholesaler shall deliver

to the Commissioner a return, in the form required by the Commissioner, stating

in respect of each bulk plant or other non-retail outlet,

(

a) the total sales, transfers and deliveries of gasoline and diesel oil made by

the wholesaler in the preceding month indicating the type and quantity of

gasoline and diesel oil and the sales, transfers and deliveries in respect of

each such type and quantity;

(

b) the amount of gasoline and diesel oil owned by the wholesaler at the

beginning of the month, the amount of gasoline and diesel oil

manufactured, imported or otherwise acquired by the wholesaler during

the month and the amount of gasoline and diesel oil owned by the

wholesaler at the end of the month; and

(

c) the amount of gasoline and diesel oil lost by the wholesaler on account of

evaporation, leakage or other causes.

(2) The wholesaler shall deliver with the return such other information or materials as

the Commissioner may require.

(3) On or before the 20th day of each calendar month, each wholesaler shall remit to

the Minister the tax on all sales, transfers and deliveries of gasoline and diesel oil

in respect of which tax has been collected.

(4) In establishing the number of litres on which the wholesaler shall remit the tax,

the wholesaler may deduct from the total quantity of gasoline and diesel oil sold,

transferred or delivered in the month

(

a) the quantity of gasoline and diesel oil sold to another person who is a

wholesaler;

(

b) the quantity of gasoline and diesel oil sold and delivered by the wholesaler

to a person outside the Province if the sale and delivery is evidenced by the

wholesaler’s records stating the name and address of the person, the

invoice or voucher number and a description of the gasoline and diesel oil

and method of transportation used;

(

c) the quantity of marked gasoline and marked diesel oil on which tax is not

payable under this Part;

(d) [repealed]

(5) The wholesaler may deduct from the amount of tax remitted the commission to

which the wholesaler is entitled pursuant to

Section 8, but no other deduction

shall be made without the consent of the Commissioner.

(1) The total combined amounts reported in returns by a wholesaler in respect of

clause 12(1)(

c) for the months of April to March, inclusive, of each year, that a

wholesaler cannot account for, shall not exceed an amount equal to 0.50% of the

gasoline acquired by the wholesaler during those months.

(2) The total combined amounts reported in returns by a wholesaler in respect of

clause 12(1)(

c) for the months of April to March, inclusive, of each year, that a

wholesaler cannot account for, shall not exceed an amount equal to 0.25% of the

diesel oil acquired by the wholesaler during those months.

14 Not later than the 20th day of each month, every wholesaler and every distributor shall

deliver to the Commissioner a report relating to the preceding month in the form required

by the Commissioner stating, for each delivery vehicle owned or operated by the

wholesaler or distributor,

(

a) the number of kilometres travelled in the month;

(

b) the total number of litres of gasoline or diesel oil acquired for

consumption in the vehicle in the month, as evidenced by invoices; and

(

c) such other information as the Commissioner may require.

Wholesaler’s records

(1) Every wholesaler shall record in writing every transaction relating to the sale,

transfer or delivery of gasoline and diesel oil, based upon either gross volumes or

temperature corrected volumes, and shall keep, in a manner approved by the

Commissioner at each bulk plant or other non-retail outlet, a record of every sale,

transfer or delivery of gasoline and diesel oil made to or from the bulk plant or

other non-retail outlet.

(2) A wholesaler shall apply the reporting method chosen pursuant to subsection

(1) in a consistent manner and shall not vary the method of reporting volume, without

first receiving written approval from the Commissioner.

(3) The records relating to a particular sale, transfer or delivery of gasoline and diesel

oil shall state

(

a) the date of the sale, transfer or delivery and the type and quantity of

gasoline or diesel oil;

(

b) the name and address of the person to whom the gasoline or diesel oil was

sold, transferred or delivered, whether or not that person was a vendor,

purchaser, servant, wholesaler or employee of the wholesaler;

(

c) the invoice number and the permit number held by the person to whom the

gasoline or diesel oil was sold, transferred or delivered if that person is

required to hold a permit under this Part; and

(

d) the rate and amount of tax, if any, applicable to the transaction.

(4) Every sale, transfer or delivery of gasoline or diesel oil from a bulk plant or other

non-retail outlet by a wholesaler shall be evidenced by a serially numbered

invoice and the original copy of such invoice shall be given to the person to whom

the gasoline or diesel oil is sold, transferred or delivered and a duplicate copy

shall be retained by the wholesaler at the bulk plant or other non-retail outlet.

(5) Every wholesaler shall consolidate records of all sales, transfers or deliveries of

gasoline or diesel oil for every bulk plant or other non-retail outlet operated by

such wholesaler on a monthly basis and shall include in the consolidation all sales,

transfers or deliveries of gasoline or diesel oil made from bulk plants or other non-retail outlets outside the Province to the wholesaler or the wholesaler’s purchasers

in the Province.

(6) A wholesaler who has a place of business within the Province may elect to

produce the wholesaler’s records for inspection, audit and examination at a place

outside the Province at the wholesaler’s expense, including reimbursement of the

Province for all reasonable transportation, accommodation and associated

expenses the Province incurs in carrying out the inspection, audit or examination.

Vendor’s records

(1) Every holder of a Vendor’s Permit shall keep and maintain records for each month

at the vendor’s place of business relating to the following matters:

(

a) all acquisitions of gasoline and diesel oil, whether the gasoline and diesel

oil are acquired for the vendor’s own use or for resale, and the invoices

evidencing such acquisitions;

(

b) total daily sales, transfers or deliveries of each type and grade of gasoline

and diesel oil evidenced by pump meter readings;

(

c) the inventory of each type and grade of gasoline and diesel oil in the

vendor’s possession at the opening of business on the first day of each

month and at the close of business on the last day of each month;

(

d) each sale, transfer or delivery of marked gasoline and marked diesel oil;

and

(

e) such other matters as the Commissioner may determine.

(2) The records required to be kept and maintained under subsection (1) shall be in a

form approved by the Commissioner.

(3) Every holder of a Vendor Permit shall provide for each pump a meter to record

the flow of gasoline or diesel oil from the pump to which the meter is affixed and

shall take all readings from the meter necessary to comply with subsection (1).

(4) A vendor who has a place of business within the Province may elect to produce

the vendor’s records for inspection, audit and examination at a place outside the

Province at the vendor’s expense, including reimbursement of the Province for all

reasonable transportation, accommodation and associated expenses the Province

incurs in carrying out the inspection, audit or examination.

Furnace oil retailer records

(1) Every retailer who sells furnace oil shall keep and maintain records for each

month at the retailer’s place of business relating to all of the following matters:

(

a) all acquisitions of furnace oil, whether the furnace oil is acquired for the

retailer’s own use or for resale, and the invoices evidencing such

acquisitions;

(

b) total daily sales, transfers or deliveries of each type and grade of furnace

oil evidenced by pump meter readings;

(

c) the inventory of each type and grade of furnace oil in the retailer’s

possession at the opening of business on the first day of each month and at

the close of business on the last day of each month;

(

d) each sale, transfer or delivery of furnace oil.

(2) Every retailer who sells furnace oil shall provide a meter for each pump to record

the flow of furnace oil from the pump to which the meter is affixed and shall take

all readings from the meter necessary to comply with subsection (1).

(3) An auditor, a compliance officer or any person authorized by the Commissioner

may, for the purposes of verifying whether the records required to be kept and

maintained by the retailer under subsection (1) are complete and accurate, review

the records of any person who supplies or sells furnace oil to a retailer who sells

furnace oil.

18 [repealed]

19 [repealed]

Consumer’s records

(1) Where the Commissioner believes that a consumer is acquiring gasoline or diesel

oil outside of the Province and is bringing the gasoline or diesel oil into the

Province, the Commissioner may, by notice in writing, require the consumer to

keep and maintain for each month a record of

(

a) all gasoline or diesel oil acquired by the consumer outside of and brought

into the Province; and

(

b) all gasoline or diesel oil acquired by the consumer within the Province;

and

(

c) the use the consumer made of such gasoline or diesel oil.

(2) When remitting tax to the Minister pursuant to subsection 6(5), every consumer

shall deliver a report relating to the preceding month to the Commissioner in

accordance with subsection (1), in the form approved by the Commissioner,

stating the quantity of gasoline and diesel oil consumed during the month and

such other information and material as the Commissioner may require.

Records, returns and reports

(1) Records required to be kept and maintained and returns and reports required to be

made under this Part shall be kept, maintained and made in the form and manner

prescribed in this Part and in all cases shall be legible and clear.

(2) Every person required to keep and maintain records under this Part shall

(

a) retain the records in their possession at their place of business or such

other place as the Commissioner may determine;

(

b) retain safe possession of the records for a period of at least 72 months

from the date to which the record relates, unless the Commissioner

consents to the prior destruction of the records; and

(

c) make the records available, whenever required, for inspection by an

auditor, inspector or any other person authorized by the Commissioner.

(3) In keeping and maintaining records or in making returns and reports, every person

shall comply with the directions of an auditor, inspector or any other person

authorized by the Commissioner.

(4) Despite subsection (2), the Commissioner may direct a person who is required to

retain records or their personal representative or assignee to deliver the records to

the Commissioner or a person designated by the Commissioner, in lieu of

retaining the records at the place and for the time prescribed by subsection (2).

Exemptions

(1) No tax shall be payable by a purchaser or consumer in respect of the purchase or

consumption of

(

a) marked gasoline or marked diesel oil in accordance with subsection (2);

(

b) naphtha gasoline;

(

c) furnace fuel oil and stove oil used for heating and cooking purposes; and

(

d) gasoline or diesel oil delivered by a direct feed from a bulk plant, bulk

station, terminal or water-borne refueling vessel into the fuel system of a

commercial vessel for commercial shipping purposes.

(2) Marked gasoline and marked diesel oil may only be purchased, stored and used

(

a) to operate motor vehicles and equipment owned by the Department of

Transportation and Communications;

(

b) to operate motor vehicles and equipment owned by a city, town,

municipality or service commission or corporation operated as a public

work or service by or for a city, town or municipality;

(

c) for the purpose of operating any equipment or motor vehicle used solely

for the purpose of fire fighting;

(

d) to operate a fishing vessel, while the fishing vessel is being used for the

purpose of fishing or harvesting of marine plants, provided that such

fishing vessel is a Canadian fishing vessel or is leased to a Canadian

corporation and lands its catch in Canada, or transfers all or part of its

catch to another vessel while inside Canadian fisheries waters or to operate

machinery and apparatus utilized in aquaculture;

(

e) to operate drilling equipment used in the drilling of wells for the supply of

water, but not including motor vehicles;

(

f) to operate a ship, boat or vessel while it is being used as a commercial

ferry on a regularly scheduled route;

(

g) to operate a railway locomotive;

(

h) to heat any building;

(

i) to operate a commercial vessel for commercial shipping purposes when

delivered to the vessel by a means other than a direct feed from a bulk

plant, bulk station, terminal or water-borne refueling vessel; and

(

j) subject to

Section 25, to operate

(

i) machinery and apparatus when used in a commercial farming

operation by a farmer,

(ii) machinery and apparatus when used in the production or harvesting

of forest products for sale,

(iii) machinery and apparatus when used in the manufacture or

production of goods for sale,

(iv) machinery and apparatus used to develop electricity to power

machinery and apparatus when used in the manufacture or

production of goods for sale;

(

k) to operate motor vehicles and equipment used in the construction of the

western alignment of Highway 104, as set out in the Highway 104 Western

Alignment Act ; and

(

l) to operate motor vehicles and equipment owned by a school board, as

defined in the Education Act .

Refunds

(1) If the tax has been paid, the Commissioner may, upon application from a

purchaser and upon the receipt of evidence satisfactory to the Commissioner,

refund the tax on gasoline or diesel oil if the gasoline or diesel oil has been used

(

a) to operate motor vehicles and equipment owned by a city, town,

municipality or service commission or corporation operated as a public

work or service by or for a city, town or municipality;

(

b) by a school board to operate motor vehicles solely for the purpose of

instructing students in a training program approved by the Minister, for

which motor vehicles the registration under the Motor Vehicle Act is

restricted to this purpose, upon the submission by such school board to the

Commissioner of the original invoice for the purchase of the gasoline or

diesel oil, the distance travelled by the said motor vehicles in such

instruction and such details of the instruction given students as the

Commissioner may deem necessary;

(

c) by an ambassador, consul or other representatives of foreign states who are

certified by the office of the Secretary of State of Canada to have

diplomatic status and who hold no other office or employment;

(

d) or transferred for use in the service vehicles, aircraft or vessels of a

visiting force as defined in the Visiting Forces Act (Canada) when such

gasoline or diesel oil is exempt from taxation under

Section 26 of that Act

and the regulations;

(

e) for the purpose of operating a motor vehicle or any equipment for fire

fighting;

(

f) to operate a fishing vessel, while it is being used for the purpose of fishing

or harvesting of marine plants, provided that such fishing vessel is a

Canadian fishing vessel or is leased to a Canadian corporation and lands

its catch in Canada, or transfers all or part of its catch to another vessel

while inside Canadian fisheries waters or to operate machinery and

apparatus utilized in aquaculture;

(

g) to operate drilling equipment used in the drilling of wells for the supply of

water, but not including motor vehicles;

(

h) to operate a ship, boat or vessel while the ship, boat or vessel was being

operated as a commercial ferry on a regularly scheduled route;

(

i) to operate a railway locomotive;

(

j) subject to

Section 25, to operate

(

i) machinery and apparatus when used in a commercial farming

operation by a farmer,

(ii) machinery and apparatus when used in the production or harvesting

of forest products for sale,

(iii) machinery and apparatus when used in the manufacture or

production of goods for sale,

(iv) machinery and apparatus used to develop electricity to power

machinery and apparatus used in the manufacture or production of

goods for sale,

(

v) machinery and apparatus when used in mining in accordance with

a mineral lease or non-mineral registration issued under the

Mineral Resources Act , or

(vi) machinery and apparatus when used in operating a pit or quarry in

accordance with an approval issued under the Environment Act and

the Approval and Notification Procedures Regulations made under

that Act, including any rock crushing carried out at the pit or

quarry;

(

k) to operate motor vehicles and equipment used in the construction of the

western alignment of Highway 104, as set out in the Highway 104 Western

Alignment Act ;

(

l) to operate motor vehicles and equipment owned by a school board, as

defined in the Education Act ;

(

m) on or after April 29, 2008, to operate motor vehicles and equipment owned

by a volunteer fire department; or

(

n) on or after April 29, 2008, to operate motor vehicles and equipment while

being used for purposes of the Community Transportation Assistance

Program by or on behalf of an organization funded under that program.

(2) An application for refund shall be filed for a period covering 12 months or when

the amount claimable exceeds $100.

(3) An application for refund shall be made not later than 15 months from the date the

gasoline or diesel oil was purchased.

(3A) Despite subsection (3), for refund of tax paid on gasoline or diesel oil purchased

during the 15-month period beginning April 1, 2017, and used in a mine, pit or

quarry referred to in subclause (1)(j)(

v) or (vi), an application may be submitted at

any time up to December 31, 2018, or a later date as permitted by subsection (3).

(4) An application for refund shall be made to the Minister in a form approved by the

Minister.

(1) The Minister may refund tax paid respecting the purchase of gasoline or diesel oil

in the Province and consumed in a co-operating province to operate a commercial

motor vehicle, if such consumption has resulted in a liability of the purchaser to

pay tax in that co-operating province.

(2) The amount of refund of tax shall be calculated by multiplying the number of

litres of gasoline or diesel oil consumed in a co-operating province by the rate per

litre of the lesser of the Province’s tax rate per litre and the tax rate of the co-operating province where the gasoline or diesel oil was consumed.

(3) The refund of tax shall be paid directly to the gasoline and diesel oil taxing

authority of the province where the gasoline or diesel oil was consumed.

25 The exemption provision contained in clause 22(2)(

j) and the refund provision contained

in clause 23(1)(

j) do not apply to gasoline and diesel oil purchased, stored and used

(

a) in the manufacture of asphalt or ready-mix concrete;

(

b) in repair or maintenance of any kind;

(

c) in the salvaging of any goods or materials;

(

d) in oil exploration, production or processing;

(

e) in construction, including, but not so as to restrict the generality of this

clause, road construction, land development, earth movement and building

construction;

(

f) in the operation of any motor vehicle or any motorized vehicle, including

but not limited to, golf carts, dune buggies, go-carts, all-terrain vehicles,

snowmobiles and water recreational vehicles;

(

g) in the operation of motor vehicles and machinery and apparatus used to

construct and maintain logging roads;

(

h) in the transportation in, receiving, handling and storage of raw materials

prior to the start of manufacture or production;

(

i) in the handling, holding and storage of goods for sale after manufacture or

production and prior to transportation out;

(

j) in cutting brush and dead wood; and

(

k) in custom sawing.

Marking or dyeing of gasoline and diesel oil

(1) The marking of gasoline and diesel oil shall be done in the manner prescribed in

this Section.

(2) Gasoline or diesel oil that is to be sold or delivered as marked gasoline or marked

diesel oil shall be marked by the addition of a dye prescribed by the

Commissioner.

(3) The dye shall be added to gasoline or diesel oil in the following proportions to

yield a minimum ratio of 14 parts per million of the dye to the gasoline or diesel

oil that is sold or delivered as marked gasoline or marked diesel oil:

(

a) dry dye - .51 grams per 100 litres of gasoline or diesel oil;

(

b) liquid dye - 27.3 millilitres of cocktail mix per 100 litres of gasoline or

diesel oil.

(4) The dye shall be acquired by the wholesaler and the cost of the dye shall be borne

by the wholesaler.

(5) The wholesaler shall add the dye on the premises of a bulk plant in the Province

or by means of a mobile apparatus as approved by the Commissioner and the

wholesaler shall be responsible for the safe and proper disposition of the empty

dye container.

(6) The addition of the dye to gasoline or diesel oil shall be done as prescribed.

(7) A person authorized or required to mark gasoline or diesel oil shall

(

a) maintain sufficient records of the quantities of dye received and used to

disclose an accurate account of the dye used;

(

b) take all reasonable precautions for the safekeeping of the dye to prevent

unauthorized use of the dye;

(

d) file with the Commissioner, on or before the 20th day of each month, a

statement in the form prescribed by the Commissioner giving details of the

gasoline and diesel oil marked and sold during the preceding month and

such other information as the Commissioner may require.

Prohibitions

(1) No person shall possess the dye prescribed by or under this Part for the marking of

gasoline and diesel oil unless that person is required or permitted by this Part or is

authorized by the Commissioner to possess the dye.

(2) No person shall add to gasoline or diesel oil the dye prescribed by or under this

Part in any manner or at any time or place otherwise than as required or permitted

under this Part.

(3) No person shall add to or introduce into marked gasoline or marked diesel oil any

substance, compound or preparation or submit marked gasoline or marked diesel

oil to any mechanical, chemical or other process for the purpose of removing the

dye or of rendering the dye invisible.

(4) No person shall mix or combine any other grade or type of gasoline with marked

gasoline.

(5) No person shall mix or combine any other grade or type of diesel oil with marked

diesel oil.

(6) No person shall carry dye in any delivery truck or transport such dye in any

vehicle unless authorized by the Commissioner or a person authorized by the

Commissioner.

(7) No person shall sell or deliver marked gasoline or marked diesel oil to a person

who is not authorized to purchase, store and use marked gasoline or marked diesel

oil.

(8) No person shall purchase, store, possess or use marked gasoline or marked diesel

oil for a purpose listed in subsection 22(2) unless that person holds a Consumer’s

Exemption Permit.

(8A) Despite subsection (8), a person may purchase marked gasoline or marked diesel

oil without a Consumer’s Exemption Permit if the marked gasoline or marked

diesel oil is delivered directly into the fuel system of a commercial vessel for

commercial shipping purposes.

(9) No person shall use marked gasoline or marked diesel oil for any purpose other

than for a purpose which is permitted under this Part.

(10) Subsection (7) does not apply to a sale or delivery to a wholesaler or to a holder of

a Vendor Permit authorized to acquire marked gasoline and marked diesel oil for

sale to purchasers.

(11) Subsection (8) does not apply to the purchase, storage or possession of marked

gasoline and marked diesel oil by the holder of a Bulk Vendor Permit or the

holder of a Vendor Permit authorized to acquire marked gasoline and marked

diesel oil for sale to purchasers.

(12) A person who is not the holder of a Bulk Vendor Permit shall not store gasoline or

diesel oil at a bulk plant or sell or deliver gasoline or diesel oil from a bulk plant.

(13) A person who is not the holder of a Vendor Permit shall not acquire or store

gasoline or diesel oil for sale to purchasers or sell gasoline or diesel oil to a

purchaser.

(14) No wholesaler shall sell or deliver gasoline or diesel oil to a person for the

purpose of resale to purchasers unless the person holds a Vendor Permit.

(15) No vendor shall purchase or otherwise acquire gasoline or diesel oil from any

person who is not a wholesaler.

Procedure

Allowance for product shortages or losses

28 In calculating the amount of tax due for any certificate, estimate or assessment pursuant

Part I of the Act, the Commissioner may grant an allowance for gasoline and diesel oil

shortages, or gasoline and diesel oil that cannot otherwise be accounted for, on gasoline

and diesel oil delivered and sold between April 1 and March 31, inclusive, of each year

(

a) through each bulk plant operated by the wholesaler,

(

i) an amount not to exceed 0.50 percent of the gasoline acquired by

the wholesaler at the bulk plant, and

(ii) an amount not to exceed 0.25 percent of the diesel oil acquired by

the wholesaler at the bulk plant;

and

(

b) through each vendor supplied by the wholesaler,

(

i) an amount not to exceed 0.25 percent of the gasoline acquired by

the vendor at the bulk plant, and

(ii) an amount not to exceed 0.125 percent of the diesel oil acquired by

the vendor at the bulk plant.

Marker as prima facie proof

29 If, in a prosecution pursuant to

Part I of the Act or this Part for using gasoline or diesel oil

upon which the tax has not been paid, evidence is given that gasoline or diesel oil found

in the tank or fuel system of a motor vehicle contains a dye of the type prescribed by this

Part to identify gasoline or diesel oil that is purchased without payment of the tax, such

evidence shall be prima facie proof that the owner of that motor vehicle used gasoline or

diesel oil upon which the tax had not been paid for the purpose of operating the motor

vehicle.

Certificate as prima facie proof

30 In any prosecution pursuant to

Part I of the Act or this Part, the production by a person

appointed pursuant to

Part I of the Act of a certificate or report signed or purported to be

signed by a Provincial analyst appointed by the Commissioner as to the analysis or

ingredients of any gasoline or diesel oil shall be prima facie proof of the facts stated in

such certificate or report and of the authority of the person giving or making the

certificate or report, without any proof of appointment or signature.

Forfeiture and disposal

(1) Revenue property seized pursuant to

Section 81 of

Part IV of the Act is forfeited

to His Majesty in right of the Province and may be disposed of by the Minister by

tender to the highest bidder.

Proceeds of sale

(2) If, pursuant to subsection (1) the Minister sells revenue property, the proceeds of

the sale remaining after payment of all costs incurred by the Minister in seizing,

impounding, holding and disposing of the revenue property shall be paid to His

Majesty in right of the Province.

International Fuel Tax Agreement

Definitions

31A

(1) In this Section,

(a) “base jurisdiction”, in relation to a carrier, means the jurisdiction

(

i) in which the carrier’s commercial vehicles are registered,

(ii) from which control of the operations of the carrier’s commercial

vehicles is exercised,

(iii) where the operational records of the carrier’s commercial vehicles

are maintained or can be made available, and

(iv) within which at least some of the carrier’s commercial vehicles

travel;

(b) “commercial vehicle” means a motor vehicle that is used interprovincially

or internationally for the commercial carriage of passengers or goods, and

that

(

i) has 2 axles and a gross vehicle weight or registered gross vehicle

weight exceeding 11 797 kg or 26 000 lbs., or

(ii) has 3 or more axles, regardless of weight, or

(iii) when combined with the trailer with which it is used, has a gross

vehicle weight in excess of 11 797 kg or 26 000 lbs.;

Commissioner has joined pursuant to subsection 9(3) and includes the

Articles of Agreement, the Procedures Manual and the Audit Manual;

(d) “IFTA decal” means a carrier decal issued to a carrier who is registered

and licensed in accordance with IFTA;

(e) “IFTA jurisdiction” means a jurisdiction that is a member of IFTA;

(f) “IFTA licence” means a licence issued to a carrier who is registered in

accordance with IFTA;

(g) “IFTA licensee” means a holder of an IFTA licence;

(h) “interjurisdictional carrier” means a person who engages in the

commercial transportation of goods or passengers inside and outside the

Province and who operates one or more commercial vehicles.

Application for IFTA licence

(2) An interjurisdictional carrier whose base jurisdiction is Nova Scotia and who

seeks to obtain or renew an IFTA licence, must submit an application for an IFTA

licence to the Commissioner in the form approved by the Commissioner and

containing the content prescribed by IFTA.

Issuance of licence and decals

(3) On approval of an IFTA licence application, the Commissioner or an authorized

person shall issue to the applicant

(

a) an IFTA licence, in the form established by IFTA; and

(b) 2 IFTA decals, in the form established by IFTA, for each commercial

vehicle listed in the IFTA licence application.

Audit and inspection

(4) Section 78 of the Act applies, with the necessary modifications, to any inspection,

audit or assessment of an IFTA licensee.

Conditions or restrictions

(5) The Commissioner may attach conditions or restrictions to an IFTA licence issued

pursuant to subsection (3).

Suspension or cancellation

(6) The Commissioner may refuse to issue or renew an IFTA licence, or may cancel

or suspend the IFTA licence of a person who has failed to

(

a) comply with the terms, conditions and requirements of IFTA;

(

b) comply with the Act or these regulations;

(

c) comply with any conditions or restrictions attached to a licence by the

Commissioner pursuant to subsection (5); or

(

d) pay a required fee.

Prerequisites to cancellation or suspension

(7) An IFTA licence issued by the Commissioner or an authorized person may not be

cancelled or suspended without

(

a) prior written notice being served on the IFTA licensee, either by personal

service or by mail; and

(

b) providing the IFTA licensee with an opportunity to be heard by the

Commissioner and to show cause why the IFTA licence should not be

cancelled or suspended.

(8) A notice served pursuant to subsection (7) is effective on the date the notice is

served or, if served by mail, 5 days after mailing.

Expiry of licence

(9) An IFTA licence expires on December 31 of the year in which it is issued.

Requirement for single-trip fuel permit

(10) An interjurisdictional carrier that has commercial vehicles registered in an IFTA

jurisdiction other than Nova Scotia and who is not in possession of an IFTA

licence shall apply for a single-trip fuel permit under

Section 11 of the Act before

operating a vehicle on a trip that includes travel both in and outside the Province.

Interest

(11) Section 3 does not apply to an IFTA licensee.

(12) An IFTA licensee shall pay interest on its outstanding tax liability in any

particular calendar quarter at a rate equal to the average yield expressed as a

during the first month of the preceding quarter plus 2%.

Records located outside of Province

(13) If an IFTA licensee’s business records are kept outside the Province, all costs

incurred by the Commissioner to examine these records at the place where they

are kept shall be reimbursed by the licensee within 30 days of notification by the

Commissioner of the amount of these costs.

Part II—Health Services Tax

32 In this Part,

(a) “apparatus ordinarily utilized in catching fish” means those items as

determined by the Commissioner to be required for catching fish by a

commercial fisher;

(b) “apparatus ordinarily utilized in the wholesaling of live crustaceans”, in a

wholesale facility, means those items as determined by the Commissioner

to be required in the wholesaling of live crustaceans;

be baby’s needs;

(d) “clothing” does not include protective sportswear nor protective padding

designed and constructed for the purpose of being worn with protective

sportswear;

(e) “commercial fisher” means a person who derives at least 51 percent of

gross revenue, or $10 000 dollars in a taxation year, from fishing and is

recognized by the Department of Fisheries and Oceans as a fisher and

includes a person engaged in commercial sea harvesting, aquaculture, as

that term is defined in the Aquaculture Act , and a person engaged in the

wholesaling of live crustaceans in a wholesale facility;

(f) “commercial purposes” means,

(

i) regularly scheduled ferry services for the general public,

(ii) tugboat operations,

(iii) the transportation of goods or passengers for profit,

(iv) salvage operations, and

(

v) dredging operations;

(g) “dentist” means a person legally qualified and entitled to practise dentistry

in the Province;

(h) “disinfectants, insecticides and fungicides” means only those disinfectants,

insecticides and fungicides that bear a current registration under the Pest

Control Products Act of Canada;

(i) “farmer” means a person who derives at least 51 percent of gross revenue,

or $10 000 in a taxation year, from farming and is registered by the

Department of Agriculture and Marketing as a farmer, and includes a co-operative corporation incorporated by or under a law of Canada or Nova

Scotia providing for the establishment of the corporation for the purpose

of marketing, including processing incidental to or in connection with,

natural products belonging to or acquired from its members or customers

(

i) the statute by or under which the co-operative corporation was

incorporated, its charter, articles of association, by-laws or its

contracts with its members held forth the prospects that payments

would be made to the members in proposition to patronage,

(ii) none of its members have more than one vote in the conduct of the

affairs of the corporation, and

(iii) at least 90 percent of its members are individuals, other co-operative corporations or corporations or partnerships that carry on

the business of farming and at least 90 percent of its shares, if any,

are held by such persons or partnerships;

(j) “farm implements”, “farm machinery” and parts thereof, means those

items as determined by the Commissioner to be required for farm use by a

farmer;

(k) “food and food products” include cereals and cereal products, milk and

milk products, including ice cream, meat and meat products, fish and fish

products, eggs and egg products, spices and salt, sugar and sugar products

other than candy and confections, coffee and coffee substitutes, tea, cocoa

and cocoa products other than candy and confections, but does not include

spirituous, malt or vinous liquors;

(l) “footwear” does not include footwear for use in sporting activities that, by

design or construction, would not reasonably be used outside of that

sporting activity;

(m) “medical practitioner” means a person legally qualified and entitled to

practise medicine in the Province;

(n) “medicaments” include a supply of any of the following when purchased

pursuant to a prescription given by a qualified medical practitioner or

dentist:

(

i) a drug described in

Schedule “D” to the Food and Drugs Act

(Canada),

(ii) a drug described in

Schedule “F” to the Food and Drugs

Regulations (Canada), other than a drug or mixture of drugs that

may be sold to a consumer without a prescription pursuant to the

Food and Drugs Act (Canada) or those regulations,

(iii) a drug or other substance included in

Schedule “G” to the Food

and Drugs Act (Canada),

(iv) a drug that contains a substance included in the

schedule to the

Narcotic Control Act (Canada), other than a drug or mixture of

drugs that may be sold to a consumer without a prescription

pursuant to that Act or the regulations, and

(

v) any of the following drugs, namely,

(

A) Digoxin,

(

B) Digitoxin,

(

C) Prenylamine,

(

D) Deslanoside,

(

E) Erythrityl tetranitrate,

(

F) Isosorbide dinitrate,

(

G) Nitroglycerine,

(

H) Quinidine and its salts,

(

I) Medical oxygen, and

(

J) Epinephrine and its salts;

(o) “natural soil” means naturally occurring soil, ground or clay that may be

improved by the removal of extraneous materials but does not include peat

moss, potting soil, bark or bark mulch or other similar products;

(p) “natural water” includes water that has been treated for the control of

impurities in the interest of public health;

(q) “newspaper” means an unbound printed publication usually issued daily or

weekly containing news, advertising, opinions, literary matter and other

items of general interest but does not include

(

i) a newsletter, flyer, advertising supplement or bulletin, or

(ii) a flyer, advertising supplement or insert that is provided with such

unbound printed publication as a promotional distribution whether

or not the flyer, advertising supplement or insert is also available to

the public without charge from another source;

(r) “optometrist” means a person legally qualified and entitled to practise

optometry in the Province;

(s) “personal hygiene supplies” means fountain syringes, sanitary napkins and

items of similar nature, sanitary belts, feminine syringes and liquids and

powders used therewith, tooth brushes, tooth paste;

(t) “premises” means the entire building, tent, or other structure, together with

contiguous lands or any lands whether enclosed or not, in or on any part of

which the vendor by permission, license, grant, privilege, or by any other

right whatsoever makes sales, but in business blocks, apartments, or other

buildings in which separate and distinct rooms and apartments are owned,

leased, or occupied by more than one tenant, such separate and distinct

rooms or apartments constitute separate premises;

(u) “prepared meals” include any food or food products purchased for

consumption on the premises where purchased or consumed, but do not

include soft drinks, sodas or other non-alcoholic carbonated beverages or

spirituous, malt, vinous or other alcoholic beverages when served with a

meal;

(v) “research and development” means systematic investigation or research

carried out in a field of science or technology by means of experiment or

analysis, that is to say,

(

i) basic research, namely, work undertaken for the advancement of

scientific or technical knowledge without a specific practical

application in view,

(ii) applied research, namely, work undertaken for the advancement of

scientific or technical knowledge with a specific practical application in

view, or

(iii) development, namely, use of the results of basic or applied research for

the purpose of creating new or improving existing materials, devices,

products or processes,

but does not include such activities as

(iv) market research or sales promotion,

(

v) quality control or routine testing of materials, devices or products,

(vi) research in the social sciences or the humanities,

(vii) prospecting, exploring or drilling for or producing minerals, petroleum

or natural gas,

(viii) the commercial production of a new or improved material, device or

product or the commercial use of a new or improved process,

(ix) style changes, or

(

x) routine data collection;

(w) “safety equipment” means those items as determined by the Commissioner to

be safety equipment;

(x) “school supplies” means those items as determined by the Commissioner to be

school supplies or for school purposes;

(y) “settler” means an individual who has resided outside of the Province for a

period of at least 6 consecutive months prior to taking up residence in the

Province, and includes a student in full-time attendance at a post-secondary

educational institution in the Province whose parents reside outside of the

Province if the student was ordinarily resident for 3 consecutive months

outside the Province immediately prior to taking up or resuming residence in

the Province,

(z) “settler’s effects” means household goods and equipment, including motor

vehicles, owned by a settler that were purchased by the settler at least 30 days

prior to the settler taking up residence in the Province and were brought into

the Province by the settler within 6 months after taking up residence in the

Province for the consumption or use by the settler or by a member of the

settler’s household, but does not include

(

i) commercial motor vehicles of 3400 kilograms or more gross registered

weight,

(ii) goods held for business, trade, commerce, industry or professional

practice which are not specifically exempted in

Part II of the Act or in

this Part, or

(iii) goods held for any purpose other than personal use or consumption of

the settler or a member of the settler’s household;

(aa) “vessel” includes any ship or boat or any other description of vessel used or

designed to be used in navigation;

(ab) “wholesale” means the sale of tangible personal property to a person for the

purpose of resale;

(ac) “wholesale facility” means a facility where the life of crustaceans is sustained

and where such crustaceans are held solely for wholesale purposes.

Collection of tax

(1) Every person who sells tangible personal property at a retail sale and maintains a

place of business or has a representative within the Province, shall be deemed to be

an agent for the Minister and shall levy and collect the tax imposed by

Part II of the

Act upon the purchaser or user, provided that no person acting under

Part II of the

Act shall thus be made ineligible as a member of the House of Assembly.

(2) The tax imposed under

Part II of the Act shall be collected at the time of the sale on

the total amount of the purchase price.

Commission

(1) A person may be paid for services in collecting and remitting the tax and in

receiving and remitting deposits to the Minister a sum per year equivalent to 1 1/2

percent of the amount of the tax collected or deposits received or, $500 per year,

whichever is the lesser sum.

(2) Despite subsection (1), the Minister may disallow the remuneration if the return is

not filed within the time permitted under this Part.

Agreements

35 Pursuant to subsection 56(2) of

Part IV of the Act, the Commissioner may enter into

agreements with persons respecting the collection and remittance of tax to the Minister by

those persons, or their agents as agents of His Majesty in right of the Province, and an

agreement made pursuant to

Part IV of the Act may provide for

may sell tangible personal property that is exempt from tax; and

(

b) payment of an allowance to each person collecting and remitting the tax as the

Governor in Council determines.

Certificates

36 Any person claiming exemption from

Part II of the Act as a

(

a) farmer;

(

b) commercial fisher; or

(

c) forestry industry operator,

shall possess, as evidence of such tax exempt status, a registration card issued by the

Commissioner and in a form required by the Commissioner, bearing a registration

number assigned by the Commissioner.

Registration certificate

(1) If a vendor carries on business at more than one place, the vendor shall obtain a

copy of the registration certificate in respect of each place of business and the

registration certificate shall be maintained at each place of business, provided that if

a vendor has no fixed place of business in the Province, the vendor shall keep such

certificate on the vendor’s person at all times while doing business and produce the

certificate, upon request, to a purchaser or a duly authorized representative of the

Commissioner.

Agent to register

(2) If an agent makes a sale on behalf of a principal and does not have any fixed place

of business, a registration certificate shall be obtained for each agent and the agent

shall keep the certificate on the agent’s person at all times while doing business and

produce the certificate upon the request of a purchaser or a duly authorized

representative of the Commissioner.

(3) If an agent ceases to carry on business in respect of which a registration certificate

has been issued, the certificate shall subsequently be void and the agent shall return

the certificate to the Commissioner within 15 days following the date of cessation

of business.

Vendor’s change of address

(4) If a vendor conducts business from an address other than the address noted on the

registration certificate, the vendor shall immediately return the registration

certificate to the Commissioner for amendment or replacement.

Vendor changes

(5) If a vendor changes the name of the business noted on the registration certificate,

the vendor shall immediately return the registration certificate to the Commissioner

for amendment or replacement.

Vendor ceases

(6) If a vendor ceases to carry on business in respect of which a registration certificate

has been issued, the certificate shall subsequently be void and the vendor shall

return the certificate to the Commissioner within 15 days following the date of

cessation of business.

Lost or destroyed certificate

(7) If a registration certificate is lost or destroyed, the vendor shall immediately apply to

the Commissioner for a replacement for the lost or destroyed certificate.

Cancellation or refusal of registration certificate

(1) The Commissioner may refuse to issue or renew a registration certificate, and may

cancel or suspend a registration certificate if a person is found guilty of an offence

under the Act or fails to post the security required under

Section 82 of the Act.

Cancellation where in arrears

(2) The Commissioner may cancel, suspend or refuse to renew a registration certificate

in the case of a person who is in arrears in the remission of tax or who fails to file a

return as required by

Part II of the Act or files a false return.

(3) The Commissioner may cancel, suspend or refuse to renew a registration certificate

in the case of a person who

(

a) is found to be in possession of a video gaming device that is other than an

approved device within the meaning of the Video Lottery Regulations made

pursuant to the Gaming Control Act ;

(

b) is found to be in possession of a video amusement device that is other than a

device approved by regulations made pursuant to the Theatres and

Amusements Act ; or

(

c) contravenes the Tobacco Access Act .

Sale in bulk

(1) No person shall dispose of stock through a sale in bulk without first obtaining a

certificate, in duplicate, from the Commissioner that all taxes collected or due by

such person have been remitted or paid to the Minister.

Duty of purchaser upon sale in bulk

(2) Every person purchasing stock through a sale in bulk shall obtain the duplicate copy

of the certificate furnished under subsection (1) from the person selling such stock,

and by failing to do so, shall be responsible for payment to the Commissioner of all

taxes collected or due by the person disposing of stock through a sale in bulk.

Registration certificate for receiver

(1) Every person who, as assignee, liquidator, administrator, receiver, receiver-manager, trustee or other like person, other than a trustee appointed pursuant to the

Bankruptcy Act (Canada), takes control or possession of the property of a vendor or

takes control of the business of a vendor is and is deemed to be a vendor for the

purposes of

Part II of the Act and shall, before carrying on or managing the business

or before distributing the property or proceeds from the realization thereof, obtain a

registration certificate from the Commissioner.

Remission of tax by receiver

(2) A person referred to in subsection (1) who takes control or possession of the

property of a vendor or who carries on or manages the business of a vendor shall

remit to the Minister all unremitted taxes collected by the vendor or that person at

such time and in such manner as may be prescribed by this Part.

Liability of receiver

(3) A person referred to in subsection (1) who takes control or possession of the

property of a vendor or who carries on or manages the business of a vendor and,

subject to

Section 59 of

Part IV of the Act,

(

a) distributes the property or proceeds from the realization thereof under that

person’s control or possession without having obtained the registration

certificate required by subsection (1); or

(

b) distributes any unremitted taxes collected by the vendor,

is liable to His Majesty in the right of the Province for any amount that is due and

payable by the vendor to the extent of the actual value of the property or proceeds

controlled, possessed or distributed by that person.

Returns

Vendor return

(1) On or before the 20th day of each month, every vendor shall file a return, in the

form approved by the Commissioner, of all retail sales of goods made by the vendor

during the calendar month immediately preceding and shall remit to the Minister the

tax collected and deposits received during such period.

(2) Despite subsection (1), a vendor shall file a return with the Commissioner, in such

form as the Commissioner may require, respecting all retail sales of goods made by

the vendor, at any time required by the Commissioner, covering such period as the

Commissioner may determine and shall remit to the Minister the tax collected and

deposits received during such period.

(3) If a vendor operates more than one business location and accounting is centralized,

a consolidated return for all locations is required.

(4) If a vendor has made no taxable retail sales for a reporting period, a return shall be

filed with the Commissioner indicating that no such sales were made.

Flea market

(1) On or before the 20th day of each month, every operator of a commercial flea

market shall file a return, in the form approved by the Commissioner, respecting the

sale of tables, selling space or other facilities made by such operator during the

calendar month immediately preceding and shall remit to the Minister the tax

collected during such period.

(2) Despite subsection (1), an operator of a commercial flea market shall file a return

with the Commissioner of all sales of tables, selling space or other facilities made

by such operator at any time required by the Commissioner covering such period as

the Commissioner may determine and shall remit to the Minister the tax collected

during such period.

(3) Unless otherwise approved by the Commissioner, every operator of a commercial

flea market shall file a separate return in respect of each place of business operated

by such operator.

(4) Despite the fact that the operator of a commercial flea market has made no sales

during a reporting period which would require the remittance of tax, a return shall

be filed with the Commissioner indicating that no such sales were made.

Returns on charge sales

43 If a vendor has made sales on credit without collecting the tax at the time of sale, the

vendor shall report such sales in the vendor’s monthly return under “Total General Sales”

and report and remit the tax thereon.

Records

Vendors’ records

(1) A vendor shall keep and maintain records in such form and containing sufficient

information to enable the determination of the vendor’s liabilities and obligations

under

Part II of the Act and this Part.

(2) Without restricting the generality of subsection (1), a vendor shall keep and

maintain records that include the following information:

(

a) purchases and sales of taxable and non-taxable tangible personal property;

(

b) goods purchased or taken from inventory by the vendor for business or

personal use or supplied to other persons at the vendor’s expense;

(

c) purchases and sales of taxable services;

(

d) information confirming sales of tangible personal property in respect of which

health services tax was not collected and remitted;

(

e) information sufficient to enable the vendor to complete the vendor return form

required by

Section 41 of this Part; and

(

f) information respecting discounts and refunds granted to a purchaser by the

vendor, directly or indirectly.

(3) If a vendor fails to keep adequate records for the purposes of

Part II of the Act and

this Part, the Commissioner may require the vendor to keep such records as the

Commissioner may specify and the vendor shall subsequently keep the records so

specified.

(4) A vendor shall retain the records required pursuant to this

Section until the

expiration of 72 months after the end of the year to which they relate or for such

other period as required by the Commissioner.

(5) If a vendor serves a Notice of Objection under

Section 60 of the Act or is a party to

an appeal under

Section 61 of the Act, the vendor shall retain, until the objection or

appeal and any appeal therefrom is finally disposed of, every record that pertains to

the subject-matter of the objection or appeal.

(6) If the Commissioner is of the opinion that it is necessary for the administration of

Part II of the Act and this Part, the Commissioner may, by a demand served

personally on a vendor or by mail to the address specified in the vendor’s

application for a registration certificate, require a vendor to retain those records for

any period that the Commissioner may specify in the demand.

(7) A vendor may dispose of the records before the expiration of the period in respect

of which the records are required to be kept, if written permission for their disposal

is given by the Commissioner.

(8) A vendor having a place of business within the Province may elect to produce the

vendor’s records for inspection, audit and examination at a place outside the

Province at the vendor’s expense, including reimbursement of the Province for all

reasonable transportation, accommodation and associated expenses the Province

may incur in carrying out any inspection, audit or examination.

(9) A vendor who has no place of business within the Province may produce the

vendor’s records for inspection, audit and examination at the place specified in the

vendor’s application for a registration certificate.

(10) For the purposes of determining a vendor’s obligations and liabilities under

Part II

of the Act and this Part, if the Minister or the Commissioner is of the opinion that a

vendor has failed to keep adequate records, the Minister or the Commissioner may

deem the vendor’s records to include the records of any person that supplied or sold

tangible personal property to the vendor.

Taxpayers records

(1) Every taxpayer shall keep and maintain records in a form and containing sufficient

information to enable the determination of the taxpayer’s liabilities and obligations

under

Part II of the Act and this Part.

(2) Without restricting the generality of subsection (1), every taxpayer shall keep and

maintain records that include the following information:

(

a) purchases and sales of taxable and non-taxable tangible personal property;

(

b) goods purchased or taken from inventory by the vendor for business or

personal use, or supplied to other persons at the vendor’s expense;

(

c) purchases and sales of taxable services; and

(

d) information confirming sales of tangible personal property in respect of which

health services tax was not collected and remitted.

(3) A taxpayer who fails to keep adequate records for the purposes of

Part II of the Act

and this Part may be required by the Commissioner to keep such records as the

Commissioner may specify and the taxpayer shall subsequently keep the records so

specified.

(4) Every taxpayer shall retain the records until the expiration of 72 months after the

end of the year to which they relate or for such other period as required by the

Commissioner.

(5) A taxpayer who serves a Notice of Objection under

Section 60 of the Act or is a

party to an appeal under

Section 61 of the Act shall retain, until the objection or

appeal and any appeal therefrom is finally disposed of, every record that pertains to

the subject-matter of the objection or appeal.

(6) A taxpayer may dispose of the records before the expiration of the period in respect

of which the records are required to be kept, if written permission for their disposal

is given by the Commissioner.

(7) A taxpayer having a place of business within the Province may elect to produce the

taxpayer’s records for inspection, audit and examination at a place outside the

Province at the taxpayer’s expense, including reimbursement of the Province for all

reasonable transportation, accommodation and associated expenses the Province

may incur in carrying out any inspection, audit or examination.

(8) A taxpayer who has no place of business within the Province may produce the

taxpayer’s records for inspection, audit and examination at the place specified in the

taxpayer’s application for a registration certificate.

(9) For the purposes of determining a taxpayer’s obligations and liabilities under

Part II

of the Act and this Part, if the Minister or the Commissioner is of the opinion that a

taxpayer has failed to keep adequate records, the Minister or the Commissioner may

deem the taxpayer’s records to include the records of any person that supplied or

sold tangible personal property to the taxpayer.

46 [repealed]

Rebates

(1) The Minister may authorize a rebate not exceeding 90 percent of the tax

(

a) to a duly incorporated religious or charitable organization for items purchased

by such organization, the purchase price of which exceeds $50 and which,

according to generally accepted accounting principles, enter into capital

investment by such organization provided that such organization

(

i) is a recognized charitable organization under the Income Tax Act ,

(ii) provides its services to the public at no charge or for a fee that, in the

opinion of the Minister, is a token fee, and

(iii) receives no funding from the Province or receives only funding that, in

the opinion of the Minister, does not form a significant part of the

organization’s budget;

(

b) to a Volunteer Fire Department for items purchased by such organization, the

purchase price of which exceeds $50 and that, according to generally accepted

accounting principles, enter into capital investment by such organization

provided that

(

i) such items are, in the opinion of the Minister, required for the effective

functioning of the organization as a fire fighting force, and

(ii) the organization is recognized by the Tax Commission as a Volunteer

Fire Department;

(

c) to the governing body of a hospital, nurses’ home, school or university, in

respect of goods purchased by such a governing body, that enter directly into

and become part of the construction of a hospital, nurses’ home, school or

university building;

(

d) to the Halifax Student Housing Society, a body incorporated under the

Societies Act on August 17, 1966, in respect of goods purchased by the

Halifax Student Housing Society that enter directly into and become part of

the construction of a housing accommodation administered by the Halifax

Student Housing Society;

(

e) to the St. Francis Xavier Married Students Housing Society, a body

incorporated under the provisions of the Societies Act on February 19, 1968, in

respect of goods purchased by the St. Francis Xavier Married Students

Housing Society that enter directly into and become part of the construction of

housing accommodation administered by the St. Francis Xavier Married

Students Housing Society.

(2) Despite subsection (1), and in the alternative, the Minister may authorize a direct

remittance of not less than 10 percent of the tax otherwise payable.

(3) In any case where an organization mentioned in clauses (1)(a), (b), (

d) and (

e) or a

governing body mentioned in clause (1)(

c) entered into a lump sum contract

involving the purchase of tangible personal property for a purpose set out in

subsection (1), or a municipality entered into a lump sum contract involving the

purchase of tangible personal property that, if purchased by the municipality, would

not have been taxable, if the organization, governing body or municipality

establishes to the satisfaction of the Minister that the tax on tangible personal

property was paid in the first instance by the contractor but formed part of the

contract price, the Minister may authorize a rebate of the tax, in accordance with

subsection (6), to the organization or governing body, and to the municipality.

(4) Not more than one application for rebate under subsection (3) shall be made by an

applicant in any 24 month period.

(5) The Minister may authorize a rebate of the tax, in accordance with subsection (6), to

a municipality if that municipality establishes to the satisfaction of the Minister that

the municipality is vested with every right, title and interest in a structure, building

or fixture upon completion of the structure, building or fixture and, despite the fact

that such municipality did not contract directly for the construction of such

structure, building or fixture, the tax was paid by the person who constructed the

structure, building or fixture and that the tangible personal property incorporated

into the structure, building or fixture would, if purchased by the municipality, not

have been taxable.

(6) If tax has been paid by a contractor respecting the contractor’s consumption or use

of tangible personal property in the performance of a lump sum contract, the tax

will be rebated to organizations outlined in subsections (3), (5), (14) and (15) based

on 4 percent of the total contract price.

(7) The Minister may authorize a rebate of 100 percent of the tax on purchases by

ambassadors, consuls and other representatives of foreign states who are certified by

the office of the Secretary of State of Canada to have diplomatic status and who

hold no other office or employment.

(8) The Minister may authorize a rebate of 100 percent of the tax on one motor vehicle

purchased or brought into the Province temporarily by foreign visiting members of

North Atlantic Treaty Organization forces subject to the North Atlantic Treaty

Status of Forces Agreement in effect in Canada as of September 27, 1953, upon

such a member being certified in such form as is prescribed by the Commissioner,

to have such status and to hold no other office or employment in the Province.

(9) The Minister may authorize a rebate of up to 100 percent of the tax paid

(

a) by students in full-time attendance at a university, trade school within the

meaning of the Trade Schools Regulation Act or community college, in

respect of computers to be used by the students in pursuing their education; or

(

b) by persons who are visually impaired, hearing impaired or physically or

mentally challenged, in respect of computers used by those persons,

in an amount not to exceed $300.

(10) The Minister may authorize a rebate of 100 percent of the tax where the tax is paid

in relation to the sale of a motor vehicle within the Province and if that vehicle is

purchased for use outside the Province and is permanently removed from the

Province for such use within 30 days from the date of purchase.

(11) The Minister may authorize a rebate of 100 percent of the tax paid respecting the

sale of a motor vehicle, as that term is defined in the Motor Vehicle Act , within the

Province if the motor vehicle is to be used as an ambulance.

(12) The rebate authorized by subsection (11) shall apply respecting the purchase of

tangible personal property to be attached to or incorporated into such motor vehicle

and when the tangible personal property is, in the opinion of the Commissioner,

necessary for the provision of required care and treatment to persons serviced by the

motor vehicle used as an ambulance.

(13) The Minister may authorize a rebate of 100 percent of the tax if the tax is paid in

respect of the use of telecommunication and telephone services if

(

a) the call originates within the Province;

(

b) the call is subject to long-distance charges by the seller of the

telecommunication and telephone services;

(

c) the charges for the call are charged to and payable by a person residing in or

carrying on business in the Province; and

(

d) the charges for the call are in respect of annual use by the caller on a calendar

year basis of such telecommunication and telephone services in excess of

360 000 minutes.

(14) If Sydney Steel Corporation enters into a lump sum contract involving the purchase

of tangible personal property that, if purchased by Sydney Steel Corporation, would

not have been taxable, provided Sydney Steel Corporation establishes to the

satisfaction of the Minister that health services tax on that tangible personal

property was paid by the contractor and formed part of the contract price, the

Minister may authorize a rebate of the tax to Sydney Steel Corporation in

accordance with subsection (6).

(15) If Highway 104 Western Alignment Corporation enters into a lump sum contract

involving the purchase of tangible personal property that, if purchased by Highway

104 Western Alignment Corporation would not have been taxable, provided

Highway 104 Western Alignment Corporation establishes to the satisfaction of the

Minister that health services tax on that tangible personal property was paid by the

contractor and formed part of the contract price, the Minister may authorize a rebate

of the tax to Highway 104 Western Alignment Corporation in accordance with

subsection (6).

(16) In any proceedings with relation to this Section, the burden of proving that the full

tax has been paid, collected or remitted under

Part II of the Act shall be on the

person seeking a rebate of the tax.

(17) No rebate shall be made under this

Section until evidence satisfactory to the

Commissioner has been received that the full tax has been paid, collected or

remitted under

Part II of the Act.

(18) Subject to subsection (17), the Minister may authorize a rebate of that portion of tax

applicable to a cash rebate paid by a manufacturer directly to a purchaser, but not to

a dealer, in relation to the sale of a motor vehicle within the Province.

(19) Application for rebate of tax under this

Section shall be made within 24 months of

payment by the applicant of the tax in respect of which rebate is requested.

(1) If a contractor establishes to the satisfaction of the Minister that

(

a) tangible personal property has been incorporated into a structure, building or

fixture that is located on a reserve as defined in the Indian Act (Canada);

(

b) health services tax has been paid on that tangible personal property by the

contractor; and

(

c) the contractor has not been reimbursed, directly or indirectly, for the tax,

the Minister may authorize a rebate of 100 percent of the tax to the contractor.

(2) An application for a rebate of tax under this

Section shall be made within 24 months

of payment by the applicant of the tax in respect of which the rebate is requested.

(1) The Minister may, upon application, authorize a rebate of up to 100 percent of the

tax paid in respect of

(

a) the purchase of a passenger vehicle, a truck having a load capacity not

exceeding three quarters of a ton or a van if the applicant

(

i) is subject to a physiological impairment that deprives such person of the

use of both lower limbs,

(ii) has a valid motor vehicle driver’s license, and

(iii) primarily uses the vehicle for personal transportation,

and such vehicle is the only vehicle currently registered with the Department

of Transportation and Communications, Registry of Motor Vehicles in the

applicant’s name; or

(

b) the purchase of a passenger vehicle, a truck having a load capacity not

exceeding three quarters of a ton or a van if

(

i) the vehicle is equipped with a device used primarily to enable

wheelchairs to enter and leave the vehicle,

(ii) the vehicle is used primarily for the transportation of a person who is

subject to a physiological impairment that deprives such person of the

use of both lower limbs,

(iii) the vehicle is not operated or permitted to be used for profit or as part of

any undertaking carried on for gain, and

(iv) such vehicle is the only vehicle currently registered with the

Department of Transportation and Communications, Registry of Motor

Vehicles,

in an amount not to exceed $3750.

(2) Every application for a rebate under subsection (1) shall be accompanied by

(

a) a copy of the agreement under which the vehicle was purchased by the

applicant showing the total purchase price and the amount of tax paid on the

purchase of the vehicle;

(

b) if

(

i) the applicant is subject to a physical impairment that deprives the

applicant of the use of both lower limbs, a statement certifying that the

vehicle, in respect of which the application for a rebate is being made,

is and will be, used primarily for personal transportation, or

(ii) the applicant has purchased the vehicle to provide transportation for a

person who is subject to a physical impairment depriving such person

of the use of both lower limbs, a statement certifying that the vehicle is,

and will be, used primarily for the transportation of that person;

and

(

c) a certificate from a registered medical practitioner that the applicant, or the

person that will be transported in the vehicle, is subject to physical impairment

that deprives the applicant or such person of the use of both lower limbs.

(3) No rebate shall be made under this

Section unless,

(

a) the application for the rebate is made within 24 months after the payment of

tax in respect of which the rebate is claimed; and

(

b) evidence satisfactory to the Minister has been received to prove that the tax

has been paid under

Part II of the Act.

(1) In this Section,

(a) “building materials” does not include metal or plastic cladding materials;

(b) “exterior” includes a foundation and framing or structural members;

heritage property as defined in the Heritage Property Act .

(2) The Minister may, upon application, authorize a rebate of 100 percent of the tax

paid in respect of building materials purchased and used for the repair,

improvement or restoration of the exterior of

(

a) a heritage property used for other than commercial purposes; or

(

b) any heritage property owned and occupied by and for the purpose of any non-profit community, charitable, fraternal, educational, recreational, religious,

cultural or sporting organization or institution.

(3) Every application for a rebate under this

Section shall be made to the Heritage Unit,

Department of Municipal Affairs, on a sales tax rebate form approved by the

Minister for that purpose and signed by the applicant and shall be accompanied by

(

a) evidence satisfactory to the Minister that the exterior repair, improvement or

restoration was approved by the Heritage Division or the heritage advisory

committee of a municipality;

(

b) a copy of the building permit issued in respect of the work;

(

c) evidence satisfactory to the Minister of the tax paid in respect to the

purchases, together with a declaration of the applicant stating that the

materials listed were used solely in the approved exterior repair, improvement

or restoration and for no other purposes;

(

d) a statement of a building inspector certifying the completion of the work in

accordance with the approval and the correctness of the requested rebate; and

(

e) a certificate from the Heritage Division or the heritage advisory committee of

a municipality certifying the correctness of the requested rebate.

(4) The Heritage Division shall forward the documentation required by subsection

(3) to the Minister for authorization of the rebate.

(5) An application for a rebate of tax under this

Section shall be made within 24 months

of payment by the applicant of the tax in respect of which the rebate is requested.

51 [repealed]

Purchase for resale

52 A vendor who purchases tangible personal property for resale shall supply the person

selling the tangible personal property with the number of the vendor’s registration

certificate and that number shall be noted on the invoice and in the seller’s records kept in

connection with the sale.

Trade in

53 No item used as a trade-in shall be deemed to have had tax previously paid without proof

of payment.

Manufactured cost

54 For the purposes of subclause 13(s)(

v) of

Part II of the Act, the value of tangible personal

property manufactured, processed or produced by a person and consumed by that person

shall be calculated in the following manner:

Tax due = fair value x tax rate,

where fair value = (purchase price of materials + cost of direct labour + manufacturing overhead),

and manufacturing overhead shall be either 150 percent of the cost of direct labour or the

actual overhead rate established to the satisfaction of the Commissioner.

Temporary use - vendors

(1) In this Section, “temporary use” means use for a period not exceeding 12 months.

(2) Every vendor shall pay to His Majesty in right of the Province, in respect of tangible

personal property purchased, manufactured or produced by a vendor for resale and

put to a temporary taxable use, a tax each month in accordance with the following

formula:

Tax = fair value x 1/36 x tax rate.

(3) Tax payable under subsection (1) shall be paid for each full month of temporary use

and for each part of the month consisting of 13 or more days, calculated for the time

that the tangible personal property was put to the temporary use.

(4) If a vendor continues to use the tangible personal property for longer than 12

months, the vendor shall pay tax at the rate specified under

Section 15 of

Part II of

the Act on the fair value of the tangible personal property at the time the tangible

personal property was purchased, manufactured or produced by the vendor, less the

tax paid under subsection (2).

(5) Tax payable by the vendor under subsection (4) shall be remitted on or before the

due date of the next remittance required to be made pursuant to

Section 41,

following the end of the twelve month period.

(6) This

Section does not apply to tangible personal property of a vendor who is

required to pay tax on the use of the property under any other

Section of

Part II of

the Act and this Part.

(7) This

Section does not apply to tangible personal property that is not of the same

class and kind and is not representative of tangible personal property that is sold in

the ordinary course of the vendor’s business.

(8) Despite this Section, where the tangible personal property is taken out of inventory

and capitalized as a fixed asset in the books and records of the vendor, tax is

payable under

Section 15 of

Part II of the Act on the fair value of the tangible

personal property at the time it was taken out of inventory.

Temporary use - contractors

(1) In this Section, “temporary use” means the amount of time that contractor’s

equipment referred to in subsection (2) is used or consumed in the Province to a

maximum of 36 months and any portion of a month represents one month.

(2) Tax shall be paid on the fair value per month of contractor’s equipment used or

consumed within the Province and used or consumed frequently or substantially

outside the Province that is brought into the Province for temporary use or

consumption to fulfil a contract, [and] shall be calculated in accordance with the

following formula:

Tax = fair value x 1/36 x tax rate,

where taxable value is the net book value of the equipment or 33 percent of the

purchase price before trade-in, whichever is greater, plus any transportation costs

incurred to bring or to cause the equipment to be brought into the Province or to

deliver the equipment in the Province.

(3) For the purposes of

Section 18 of

Part II of the Act, a contractor shall report the

matter to the Commissioner each month, by filing with the Commissioner a return

for the preceding month, on a form provided by the Commissioner, at such time and

in such manner as the Commissioner requires.

Tax on instalments

57 Tax shall be collected on the total amount of the purchase price at the time of sale,

without regard to whether the price be payable in cash, on terms, by instalments or

otherwise.

Transfers between related persons

(1) In this Section,

(a) “parent corporation” means a corporation that owns beneficially at least 95

percent of the share capital, except directors’ qualifying shares, of another

corporation known as a "wholly owned subsidiary", and also means any other

corporation which, in the opinion of the Minister, and not inconsistent with

the intent of this Section, is for all intents and purposes a parent corporation to

a wholly owned subsidiary;

(b) “wholly owned subsidiary” means a corporation at least 95 percent of the

share capital of which, except directors’ qualifying shares, is beneficially

owned by the corporation to which it is subsidiary, and also means any other

corporation which, in the opinion of the Minister and not inconsistent with the

intent of this Section, is for all intents and purposes a wholly owned subsidiary

to a parent corporation;

(d) “at the time of its incorporation” means the period of time up to, and

including, the last day of the corporation’s first fiscal year.

(2) Tangible personal property that is sold under subsections (3) to (8) shall be held by

the purchaser and not resold for a period of at least 240 days in order that the

purchaser may be exempt from payment of health services tax in respect of such

sale.

(3) If tangible personal property is sold by a parent corporation to its wholly owned

subsidiary, or by a wholly owned subsidiary to its parent corporation, or by one

wholly owned subsidiary of a parent corporation to another wholly owned

subsidiary of the same parent corporation, and if the tangible personal property sold

was located within this Province and if tax under

Part II of the Act has been paid on

the purchase of the tangible personal property sold by one of such corporations, no

tax shall be payable by the purchaser in respect of such sale.

(4) If tangible personal property is sold by a corporation to another corporation and a

person owns beneficially at least 95 percent of the share capital of each corporation

and tax under

Part II of the Act has been paid on the purchase of the tangible

personal property sold by one of such corporations, no tax shall be payable by the

purchaser in respect of such sale.

(5) If tangible personal property is sold to a corporation at the time of its incorporation

by a person or by a partnership or by a corporation, that wholly owns the purchasing

corporation, and the tax under

Part II of the Act has been paid on such tangible

personal property by the person, partnership, or corporation making the sale, no tax

shall be payable by the purchasing corporation in respect of such sale.

(6) If tangible personal property is sold to a corporation at the time of its incorporation

by a person or by a partnership or by a corporation that does not wholly own the

purchasing corporation, and if tax under

Part II of the Act has been paid on such

tangible personal property by the person, partnership, or corporation making the

sale, and provided that as payment for such tangible personal property the person,

partnership, or corporation selling the tangible personal property receives and

retains shares in the purchasing corporation at least equal in actual value to the

actual value of the tangible personal property sold, no tax shall be payable by the

purchasing corporation in respect of the sale; but if the actual value of the tangible

personal property sold to the purchasing corporation exceeds the actual value of the

shares of the corporation which are transferred to the person, partnership, or

corporation selling the tangible personal property, the difference between the actual

value of the tangible personal property sold and the actual value of the shares

transferred is subject to tax under

Part II of the Act.

(7) If tangible personal property on which tax has been paid is transferred by sale or

otherwise from a corporation wholly owned by one person to a second corporation

whose shareholders are comprised of

(

a) the shareholder who wholly owns the first corporation; and

(

b) individuals connected by blood relationship, marriage, or adoption, as those

terms may be defined by the Commissioner, to the shareholder in clause (a),

and where the shareholders in this clause own at least 50 percent of the total

share capital of the second corporation at the time of its incorporation, no tax

shall be payable by the first or second corporation in respect of such transfer

of sale.

(8) If tangible personal property is sold to a corporation at the time of its incorporation

by an individual who does not wholly own the newly incorporated company, and if

tax has been paid on such tangible personal property by the individual, tax shall be

paid by the newly incorporated company only in respect of such transfer on an

amount determined by applying to the transfer price the percentage of share capital

of the newly incorporated company held by individuals other than the individual

making the sale.

Occasional sales, religious and charitable organizations

59 Tax shall not be imposed on a purchaser in respect of tangible personal property

purchased at a sale conducted by an organization that, in the opinion of the Minister, is a

religious or charitable organization, provided that the sale is conducted on an occasional

basis and the proceeds for the sale are to be used for a religious or charitable object.

Used residential mobile homes

(1) In this Section, “mobile home” means any trailer that is designed for, or intended to

be equipped with wheels whether or not it is so equipped, and constructed or

manufactured to provide a residence for one or more persons, but does not include a

trailer used for commercial purposes, a travel trailer or a tent trailer otherwise

designed.

(2) Every purchaser of a new mobile home shall pay to His Majesty in the right of the

Province a tax at the rate set out in clause 15(1)(

b) of

Part II of the Act calculated on

50 percent of the sale price.

(3) Every purchaser of a used residential mobile home shall be exempt from payment of

health services tax in respect of such purchase.

Property prescribed per subclause 13(u)(vii) of the Act

61 For the purposes of subclause 13(u)(vii) of

Part II of the Act, the following property

referred to in

Schedule II of the regulations pursuant to the Income Tax Act (Canada) is

deemed to be tangible personal property:

(

a) Class 6, but not including

(

i) a building, including component parts,

(ii) a foundation,

(iii) an addition or alteration made to a building,

(iv) a breakwater,

(

v) a fence,

(vi) a wharf,

(vii) a jetty,

(viii) an aeroplane hanger;

(

b) Class 7;

(

c) Class 8, but not including

(

i) a building that is a kiln,

(ii) a building that is designed for preserving ensilage on a farm,

(iii) a building or other structure that is designed to store fresh fruits or

vegetables at a controlled level of temperature and humidity;

(

d) Class 9;

(

e) Class 10, but not including

(

i) a designated underground storage cost,

(ii) a building or other structure acquired for the purpose of gaining or

producing income from a mine,

(iii) a floor of a roller skating rink,

(iv) property acquired for the purpose of gaining or producing income from

a mine and providing services to the mine or a community where a

substantial portion of the persons that ordinarily work at the mine

reside, if such property is

(

A) an airport, dam, dock, fire hall, hospital, house, natural gas

pipeline, powerline, recreational facility, school, sewage disposal

plant, sewer, street lighting system, town hall, water pipeline, water

pumping station, water system, wharf or similar property, or

(

B) a road, sidewalk, aeroplane runway, parking area, storage area, or

other similar surface construction,

(

v) property acquired for the purpose of gaining or producing income from

a mine if such property is

(

A) railway track grading,

(

B) property ancillary to the track that is a bridge, culvert, subway,

trestle or tunnel,

(vi) property acquired for cutting and removing timber from a timber limit,

(vii) an access road or trail for the protection of standing timber,

(viii) property included in this class by virtue of subsections 1102(8) or (9) of

the regulations made pursuant to the Income Tax Act (Canada);

(

f) Class 11;

(

g) Class 12;

(

h) Class 17, but not including a road, sidewalk, airplane runway, parking area,

storage area, or similar surface construction.

Criteria for exemption pursuant to subsection 25(1) of the Act

62 The following classes of tangible personal property do not fall within the ambit of

subsection 25(1) of

Part II of the Act:

(

a) tangible personal property used in

(

i) preparing, producing, packaging or dispersing prepared meals or

individual items of prepared meals, including pastries and other

bakery products, in an eating establishment, centralized kitchen,

bakery or similar facility, whether or not any of the prepared meals or

individual items of prepared meals, including pastries and other

baking products, are for consumption on the premises where they are

prepared, produced, packaged or dispersed,

(ii) meat cutting or packaging by a retail vendor or wholesale vendor,

(iii) preparing, producing, processing or dispensing ice cream, yogurt or

crushed ice confections, whether or not any of the ice cream, yogurt or

crushed ice confections are for consumption on the premises where

they are prepared, produced, processed or dispersed,

(iv) the transportation or conveyance of liquid concrete or asphalt,

(

v) the repair or maintenance of tangible personal property,

(vi) the transportation in, receiving, handling and storage of raw material

prior to the start of manufacture or production,

(vii) the handling, holding and storage of goods for sale after manufacture

or production and prior to transportation out,

(viii) producing, recording, filming, editing, dubbing, or any other processes

involved in the creation of original or master audio and visual

recordings, excluding full length feature films for theatre or television

viewing,

(ix) the development of custom software,

(

x) salvage, scrap and recycling operations,

(xi) electronic scanning, where documents are scanned to produce readable

media,

(xii) paint mixing by a retail or wholesale vendor,

(xiii) key cutting by a retail or wholesale vendor,

(xiv) picture and portrait painting when this service is performed on a

custom basis,

(xv) engraving, embossing, embroidering appliques, application of decals

and silk-screening by retail vendors,

(xvi) coffee grinding by retail and wholesale vendors,

(xvii) juice making by retail and wholesale vendors,

(xviii) portrait photography, and

(xix) the purification and dispensing of water at

Document details

Collection	Nova Scotia — Regulations
Citation	N.S. Reg. 63/1996
Date	1996-01-01
Type	regulation
Volume / chapter	just regulations regs revregs.htm
Language	en
Format	htm
Source	PROVINCIAL
Identifier	5ad7be3e9e0dc1d79bfe4af1402a3db82a1f7850

Source file is stored in the law ingest library (htm).

these regulations (N.S. Reg. 63/1996) (just regulations regs revregs.htm)

Part II .

Table of Contents

Citation

Definitions

Part I—Gasoline and Diesel Oil Tax

Definitions

Part II—Health Services Tax

Part IIA—Tax on Motor Vehicles and Other Designated Tangible Personal Property

Definitions

Part III—Tobacco Tax

Part IIIA—Vaping Product Tax

Citation

Definitions

Part IV of the Act, interest assessed

Section 17 of

Part II and

Section 64 of

Part IV of the Act,

Section in respect of an

Section 251 of the Income Tax Act (Canada) at the

Section shall be determined

C = (

Section shall be in a form approved

Section may only make

Part IV of the Act, the following fees apply to the

Part IV of

Section 61 of

Part IV of the Act may, if the appellant by letter addressed to the Clerk of the

Part IV of the Act, and

Part IV of the Act.

Part I—Gasoline and Diesel Oil Tax

Part I of

Section does not apply to purchasers and consumers in respect of the

Part IV of the Act, the Commissioner, on behalf of

Section

Part I of the Act shall comply with the terms of the application and failure

Section 251 of the Income Tax Act (Canada) with any

Section 11 of

Part I of the Act and upon payment of such fee as the

Section is exempt from the

Section 8, but no other deduction

Section 25, to operate

Section 26 of that Act

Section 25, to operate

Part in any manner or at any time or place otherwise than as required or permitted

Exemption Permit.

Part I of the Act, the Commissioner may grant an allowance for gasoline and diesel oil

Part I of the Act or this Part for using gasoline or diesel oil

Part to identify gasoline or diesel oil that is purchased without payment of the tax, such

Part I of the Act or this Part, the production by a person

Part I of the Act of a certificate or report signed or purported to be

Section 81 of

Part IV of the Act is forfeited

Definitions

Section 11 of the Act before

Part II—Health Services Tax

Schedule “D” to the Food and Drugs Act

Schedule “F” to the Food and Drugs

Schedule “G” to the Food

Part II of the Act or in

Part II of the

Part II of the

Part II of the Act shall be collected at the time of the sale on

Part IV of the Act, the Commissioner may enter into

Part IV of the Act may provide for

Part II of the Act as a

Section 82 of the Act.

Part II of the Act or files a false return.

Part II of the Act and shall, before carrying on or managing the business

Section 59 of

Part IV of the Act,

Part II of the Act and this Part.

Section 41 of this Part; and

Part II of the Act and

Section until the

Section 60 of the Act or is a party to

Section 61 of the Act, the vendor shall retain, until the objection or

Part II of the Act and this Part, the Commissioner may, by a demand served

Part II