This is an official version.

Copyright 2009: Queens Printer,

St. John's, Newfoundland and Labrador, Canada

Important Information

(Includes details about the availability of printed and electronic

versions of the Statutes.)

Table of Public Statutes

Main Site

How current is this statute?

Responsible Department

SNL1992

CHAPTER S-10.1

SCHOOL TAX AUTHORITIES WINDING UP ACT

Amended:

2009 cR-15.01 s124

CHAPTER S-10.1

AN ACT TO ABOLISH SCHOOL TAX AUTHORITIES AND TO PROVIDE FOR THE COLLECTION OF UNPAID SCHOOL TAX

(Assented to June 11, 1992)

Analysis

Short title

Act repealed

Crown successor

Tax Crown property

Collection of tax

Action continued

Effect of defect

Regulations

Tax remission

Commencement

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

Short title

This Act may be cited as the School Tax Authorities Winding Up Act.

1992 cS-10.1 s1

Back to Top

Act repealed

(1)The School Tax Act

is repealed.

(2) Every school tax authority constituted under the School Tax Act

is abolished.

1992 cS-10.1 s2

Back to Top

Crown successor

(1)The Crown is the successor in law to each school tax authority and, notwithstanding the repeal of the School Tax Act,

has all the power which a school tax authority had under that Act, with respect to the assessment and collection of school tax, to assess and collect school tax owing on July 1, 1992.

(2) Title to all real and personal property of each school tax authority is vested in the Crown.

(3) The Crown is charged with and assumes all the obligations and liabilities of each school tax authority.

1992 cS-10.1 s3

Back to Top

Tax Crown property

(1)All school tax, including interest on that tax, owing to a school tax authority on

July 1, 1992

is the property of the Crown.

(2) A person who was, on

July 1, 1992

, liable to pay school tax, including interest on that tax, continues to be liable for the payment of that tax.

(3) Notwithstanding

section 45 of the School Tax Act,

a school board does not have a right to a distribution of school tax collected after

July 1, 1992

1992 cS-10.1 s4

Back to Top

Collection of tax

(1)The Minister of Finance shall assess and collect the school tax on behalf of the Crown.

(2) In addition to the power to assess and collect the school tax conferred on the Crown under subsection 3(1), the provisions of the Revenue Administration Act,

with the necessary changes, may be applied to the assessment and collection of school tax under this Act including the power to remit interest and penalties.

(3) All school tax collected under this Act shall be paid into the Consolidated Revenue Fund.

1992 cS-10.1 s5 ; 2009 cR-15.01 s124

Back to Top

Action continued

Where a school tax authority is, on

July 1, 1992

, a party to an action in court, the Crown shall be considered to be a party in place of the school tax authority.

1992 cS-10.1 s6

Back to Top

Effect of defect

A person continues to be liable to pay the school tax notwithstanding that it is afterward discovered that there was a defect in the imposition of the tax by a school tax authority.

1992 cS-10.1 s7

Back to Top

Regulations

(1)The Lieutenant-Governor in Council may make regulations

(

a) notwithstanding sections 42 and 44 of the School Tax Act,

respecting the granting of exemptions, discounts, abatements and refunds of school tax including interest;

(

b) notwithstanding

section 37 of the School Tax Act,

to establish interest rates payable on unpaid school tax;

(

c) necessary or desirable to enable the Minister of Finance to collect the school tax under this Act; and

(

d) generally to give effect to the purpose of this Act.

(2) Regulations made under this

section may be made with retroactive effect to not earlier than

July 1, 1992

1992 cS-10.1 s8

Back to Top

Tax remission

(1)The school tax imposed for the period between

January 1, 1992

and

June 30, 1992

shall be considered to have been validly imposed notwithstanding the requirement in sections 26 and 28 of the School Tax Act

that the tax be an annual tax.

(2) Where a person pays all arrears of school tax and 1/2 of the school tax owing for the period between

January 1, 1992

and

June 30, 1992

, not later than

June 30, 1992

, the remaining portion of the tax owing shall be forgiven.

1992 cS-10.1 s9

Back to Top

Commencement

This Act comes into force on

July 1, 1992

1992 cS-10.1 s10

Queen's Printer