Second

Session, 50th General Assembly

Charles III, 2025

BILL 100

AN ACT TO AMEND THE

REVENUE ADMINISTRATION ACT NO. 6

Received

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

Second

Reading ............................................................................................

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

Third

Reading ...............................................................................................

Royal

Assent .................................................................................................

HONOURABLE SIOBHAN

COADY

Minister of Finance

and President of Treasury Board

Ordered to be printed by

the Honourable House of Assembly

EXPLANATORY NOTES

This Bill would amend the Revenue

Administration Act to

remove the definition of

associated corporation;

add a definition of qualified

motor vehicle and recreational vehicle;

amend the definition of

remuneration to clarify how the health and post-secondary education tax applies

when remuneration is incurred outside the province;

amend the definition of taxable

remuneration to clarify how the health and post-secondary education tax

exemption threshold is allocated between associated employers, including

partnerships, joint ventures and trusts;

remove the definition of

interjurisdictional motor vehicle;

extend the time period within

which a taxpayer is required to notify the department of an overpayment of tax

for a refund from 3 years to 7 years;

require a person who intends to

export gasoline in bulk from the province to report the export and retain

prescribed documents, except where that person holds a wholesaler licence; and

allow consignment sales for

gasoline.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION

ACT NO. 6

Analysis

S.2 Amdt .

Definitions

S.2.01 Added

Interpretation

S.21 Amdt .

Refund

S.53.1 Added

Gasoline exported from the province

S.56 Amdt .

Tax

S.61 Amdt .

Registration

S.63 Amdt .

Prohibited sales of gasoline

S.69 Amdt .

Powers re interjurisdictional carrier

S.108 Amdt .

Regulations re: gasoline tax

Be it enacted by the Lieutenant-Governor and

House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01

as amended

(1) Paragraph 2(

d) of the Revenue

Administration Act is repealed.

(2) Paragraph 2(

y) of the Act is amended by

deleting the words "interjurisdictional motor vehicles" and

substituting the words "qualified motor vehicles".

(3) Paragraph 2(gg) of the Act is amended by

deleting the words "an interjurisdictional motor vehicle" and

substituting the words "a qualified motor vehicle".

(4) Paragraph 2( hh ) of

the Act is repealed.

(5) Section 2 of the Act is amended by adding

immediately after paragraph ( ggg ) the following:

(ggg.1) "qualified motor vehicle" means a

motor vehicle, other than a recreational vehicle, that is used, designed or

maintained for transportation of persons or property and which

(

i) has 2 axles and a

gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds

or 11,797 kilograms,

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

(iii) draws a trailer when the combined weight of the

motor vehicle and trailer exceeds 26,000 pounds or 11,797 kilograms gross

vehicle weight or registered gross vehicle weight;

(6) Section 2 of the Act is amended by adding

immediately after paragraph (iii) the following:

(iii.1) "recreational vehicle" means a recreational motor vehicle which is used exclusively for

personal pleasure by an individual, and which is not used in connection with a

business endeavour, and includes

(

i) motor homes,

(ii) pick up trucks with

attached campers, and

(iii) buses;

(7) Paragraph 2( jjj ) of

the Act is repealed and the following substituted:

( jjj ) "remuneration"

includes all payments, benefits or allowances paid or credited to or on behalf

of each employee whose province of employment is determined under the Income

Tax Act (Canada) and regulations under that Act to be the province and

which, because of subsection 5(1) or

section 6 or 7 of the Income Tax Act

(Canada) are declared to be or are required to be included in income of a

person for the purpose of that Act and includes

(

i) salary and wages,

(ii) bonuses,

(iii) commissions or other

similar amounts fixed by reference to the volume of sales made or the contracts

negotiated, and

(iv) other taxable

allowances or benefits paid or accrued to an employee or officer,

but does not include a

pension, annuity or superannuation benefit paid by an employer to a former

employee after retirement of that employee;

(8) Paragraph 2( qqq ) of

the Act is repealed and the following substituted:

( qqq ) "taxable

remuneration" means

(

i) with respect to the taxation year, remuneration less the

exemption threshold, or

(ii) in the case of a

group of associated employers, remuneration in excess of the amount allocated

to each employer in the group by way of an allocation agreement filed with the

minister, as prescribed, but where the employers in a group of associated employers

do not file an allocation agreement, taxable remuneration shall equal remuneration;

2. The Act is amended by adding immediately after

section 2 the following:

Interpretation

2.01 For

the purposes of subparagraph 2( qqq )(ii) and determining

if 2 or more employers are associated at any time in a year

(

a) section 256 of the Income Tax Act

(Canada) applies; and

(

b) the following rules apply:

(

i) where a n employer is an individual,

(

A) the employer is considered to be a corporation having issued a capital

stock of a single class of voting shares, and

(

B) the individual is considered to own, at that

time, all of the issued shares of that class,

(ii) where an employer is

a partnership, joint venture or trust,

(

A) the employer is considered

to be a

corporation having only one class of issued shares which have full voting

rights under all circumstances, and

(

B) each member of the

partnership or joint venture or beneficiary of the trust , as

the case may be, is considered to own, at a particular time, the

greatest proportion of the number of issued shares of the capital stock of the

corporation that,

(

I) the members or

beneficiarys share of the income or loss of the partnership, joint venture or

trust for the fiscal period of the partnership, joint venture or trust that

includes that time,

(II) the income or loss

of the partnership, joint venture or trust for that fiscal period,

and for the purposes

of this subparagraph, if the income and loss of the partnership, joint venture or

trust for that period are nil, that proportion shall be computed as if the

partnership, joint venture or trust had income for that period in the amount of

$1,

(iii) employers that are

corporations, or are considered to be corporations,

that would be associated with each other under the Income Tax Act

(Canada) at any time in the year shall be considered to be employers that are

associated with each other at that time, and

(iv) where 2 employers

would, but for this section, not be associated with each other at any time, but

are associated at that time with another employer, they are considered

to be associated with each other at that time.

3. Subsection 21(2) of the Act is amended by

deleting the number "3" and substituting the number "7".

4. The Act is amended by adding immediately after

section 53 the

following:

Gasoline exported

from the province

53.1

(1) A person, other than a holder of a

licence issued under paragraph 72.11(1)(b), who intends to export gasoline in

bulk from the province shall

(

a) report the export from the province in the

form set by the minister; and

(

b) retain the documents prescribed in the

regulations in the person's possession.

(2) A report referred to in subsection (1) shall

include the information prescribed in the regulations.

5. (1) Subsection 56(1) of the Act is amended by

deleting the reference "tr = the tax rate per

litre of diesel fuel grade of gasoline set out in

section 51" and

substituting the reference "tr = the tax rate per litre set out in

section 51 for the grade of gasoline consumed by the fleet during the reporting

period".

(2) Subsection 56(5) of the Act is amended by

deleting the words "an interjurisdictional motor vehicle" and

substituting the words "a qualified motor vehicle".

6. (1) Subsection 61(1) of the Act is amended by

(

a) deleting the words "an interjurisdictional

motor vehicle" and substituting the words "a qualified motor

vehicle"; and

(

b) deleting the words "the

interjurisdictional motor vehicle" and substituting the words "the

qualified motor vehicle".

(2) Subsection 61(5) of the Act is amended by

(

a) deleting the words "registered interjurisdictional

motor vehicle" and substituting the words "registered qualified motor

vehicle"; and

(

b) deleting the words "an

interjurisdictional motor vehicle" and substituting the words "a qualified

motor vehicle".

Section 63 of the Act is amended by adding

immediately after subsection (5) the following:

(6) Notwithstanding subsection (4), a retailer may

sell or keep gasoline for retail sale where the retailer has entered into a

consignment agreement with a gasoline wholesaler with respect to the gasoline.

8. (1) Subsection 69(1) of the Act is amended by

deleting the words "an interjurisdictional motor vehicle" wherever

they appear and substituting the words "a qualified motor vehicle".

(2) Subsection 69(2) of the Act is amended by

deleting the words "an interjurisdictional motor vehicle" and

substituting the words "a qualified motor vehicle".

(1) Section 108 of the Act is amended by adding

immediately after paragraph (

d) the following:

(d.1) prescribing the documents for the purposes of paragraph

53.1(1)(b );

(d.2) prescribing the information to be included in

a report referred to in subsection 53.1(2);

(2) Paragraph 108(

g) of the Act is amended by

deleting the words "an interjurisdictional motor vehicle" and

substituting the words "a qualified motor vehicle".

King's Printer