Second

Session, 47th General Assembly

Elizabeth II, 2013

BILL 12

AN ACT TO AMEND THE

REVENUE ADMINISTRATION ACT NO. 4

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

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

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

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

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

HONOURABLE

THOMAS W. MARSHALL, Q.C.

Minister of Finance and President of Treasury Board

Ordered

to be printed by the Honourable House of Assembly

EXPLANATORY NOTE

This Bill would amend the Revenue Administration Act to add a

provision making Parts I, II, VII and X of the Act apply to a person who has

been issued a mining lease, but who is not liable to pay tax under the Act.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION

ACT NO. 4

Analysis

S.2.1 Added

Application

Be it enacted by the Lieutenant-Governor and

House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01

as amended

1. The Revenue

Administration Act is amended by adding immediately after

section 2 the

following:

Application

2.1 A

person referred to in paragraph 3(4)(

b) of the regulations shall be considered

to be a taxpayer for the purpose of Parts I, II, VII and X of this Act and the

regulations.

Queen's Printer