Third Session, 47th

General Assembly

63 Elizabeth II,

BILL 26

AN ACT TO AMEND THE REVENUE

ADMINISTRATION ACT NO. 3

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

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

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

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

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

HONOURABLE ROSS

WISEMAN

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 establish

a procedure for the issuance of electronic clearance certificates.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION

ACT NO. 3

Analysis

Ss.17.1 & 17.2 Added

17.1 Electronic registry

17.2 Time of notification

NLR 11/07 Amdt.

Commencement

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 17 the

following:

Electronic

registry

17.1

(1) The

minister shall establish an electronically accessible system to provide

information respecting tax administered under this Act, and may determine the

information respecting tax owing under this Act that may be provided.

(2) A person may, as the minister may permit, by

electronic means, request a clearance certificate in respect of a taxpayer in

the manner that the minister may determine.

(3) A request under subsection (2) shall be

accompanied by the fee prescribed in

section 113.1 and the information required

by the minister to identify the taxpayer in respect of whom the clearance certificate

is requested.

(4) The minister shall, within 3 business days

after receiving a request under subsection (2), confirm that receipt by issuing

an electronic notice of confirmation to the person who made the request.

(5) Where a notice of confirmation has been issued

with respect to a request, the minister shall provide the requested clearance

certificate within a reasonable time period after the issuance of the notice of

confirmation.

Time of

notification

17.2 Electronic

information provided by the minister in response to a request under

section 17.1

shall be considered to be provided to the person who made that request when it

enters an information system outside the control of the minister.

NLR 11/07 Amdt.

Section 5 of the Access to Information Regulations published under the Access to Information and Protection of

Privacy Act is amended by adding immediately after paragraph (q.1) the

following:

(q.2) sections 17.1 and 17.2 of the Revenue Administration Act ;

Commencement

3. This Act comes into force on a day to be

proclaimed by the Lieutenant-Governor in Council.

Queen's Printer