Revenue Act Regulations - Revenue Act (Nova Scotia)

(b) “auditors”, “inspectors” and “other officers” means auditors, inspectors and other officers appointed pursuant to the Act.

3 (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.

3A (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;

(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.

(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;

(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;

(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:

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.

3B (1) Pursuant to clause 92(2)(o) of Part IV of the Act, the following fees apply to the following services:

(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;

(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;

(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.

(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.

(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;

(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;

(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;

(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.

6 (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.

7 (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

(b) supply to the Commissioner the invoice and all other pertinent information as required by the Commissioner; and

(c) shall pay to Her 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 Her 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 Her Majesty in right of the Province for the purpose of collecting the tax.

8 (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

(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).

9 (1) Pursuant to subsection 56(2) of Part IV of the Act, the Commissioner, on behalf of Her 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 Her Majesty.

(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.

10 (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);

(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

(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.

11 (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 as specified in the permit and may be issued subject to terms and conditions.

(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 comply with the Act and any terms and conditions under which the permit was issued and failure on the part of the holder to comply is cause for suspension or revocation of the permit.

12 (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

(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;

(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.

13 (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,

(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

15 (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

(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.

16 (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

(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.

17 (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;

(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.

20 (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

(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.

21 (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.

(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).

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

(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;

(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;

(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

(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.

23 (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) 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.

24 (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

(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;

26 (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:

(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.

(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.

27 (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.

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

(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;

(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.

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.

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.

31 (1) Revenue property seized pursuant to Section 81 of Part IV of the Act is forfeited to Her Majesty in right of the Province and may be disposed of by the Minister by tender to the highest bidder.

(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 Her Majesty in right of the Province.

(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

(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

(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.;

(c) “IFTA” means the International Fuel Tax Agreement that the 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;

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

(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.

(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.

(3) On approval of an IFTA licence application, the Commissioner or an authorized person shall issue to the applicant

(b) 2 IFTA decals, in the form established by IFTA, for each commercial vehicle listed in the IFTA licence application.

(4) Section 78 of the Act applies, with the necessary modifications, to any inspection, audit or assessment of an IFTA licensee.

(5) The Commissioner may attach conditions or restrictions to an IFTA licence issued pursuant to subsection (3).

(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

(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.

(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.

(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 percentage per year, rounded up, on 90 day Government of Canada Treasury Bills during the first month of the preceding quarter plus 2%.

(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.

(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;

(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;

(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 if

(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:

(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

(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

(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,

(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,

(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.

33 (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.

34 (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.

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 Her Majesty in right of the Province, and an agreement made pursuant to Part IV of the Act may provide for

(a) the terms and conditions under which and the manner in which, those persons 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.

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.

37 (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.

(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.

(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.

(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.

(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.

(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.

38 (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.

(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

39 (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.

(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.

40 (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.

(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.

(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

is liable to Her 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.

41 (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.

42 (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.

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.

44 (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:

(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;

(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.

45 (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:

(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;

(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.

(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

(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.

(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,

(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

(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.

(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

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.

49 (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,

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,

(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;

(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;

(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.

(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.

(a) “building materials” does not include metal or plastic cladding materials;

(c) “heritage property” means a municipal heritage property or a provincial 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

(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;

(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.

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.

53 No item used as a trade-in shall be deemed to have had tax previously paid without proof of payment.

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:

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.

55 (1) In this Section, “temporary use” means use for a period not exceeding 12 months.

(2) Every vendor shall pay to Her 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:

(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.

56 (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:

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.

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.

(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

(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.

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.

60 (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 Her 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.

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:

(iii) a building or other structure that is designed to store fresh fruits or vegetables at a controlled level of temperature and humidity;

(ii) a building or other structure acquired for the purpose of gaining or producing income from a mine,

(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

(B) property ancillary to the track that is a bridge, culvert, subway, trestle or tunnel,

(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);

(h) Class 17, but not including a road, sidewalk, airplane runway, parking area, storage area, or similar surface construction.

62 The following classes of tangible personal property do not fall within the ambit of subsection 25(1) of Part II of the Act:

(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,

(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,

(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,

(xi) electronic scanning, where documents are scanned to produce readable media,

(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,

(b) tangible personal property that is, or is to be, incorporated into the framework of a building or a structure that is affixed to land;

63 If a person liable under Section 15 of Part II of the Act to pay tax on tangible personal property establishes to the satisfaction of the Commissioner that the property is used in part for a purpose that would otherwise qualify the property for exemption under subsection 25 (1) of Part II of the Act, if the property were used exclusively for that purpose, the tax payable on that property shall be calculated in accordance with the following formula:

64 Telecommunication services provided as “800” and “888” telephone service[s] are exempt from health services tax, including a call that meets at least 2 of the following requirements:

(a) “building materials” means tangible personal property that is subject to the health services tax;

(b) “duplex” means a unit within a separate and detached building permanently erected on land within the Province, which building consists of 2 self-contained units within the confines of the building, each of which provides housing accommodation for a single family within the confines of the unit;

(d) “housing unit” means a residential unit that provides housing accommodation for a single family within the residential unit and is the principal or primary place of residence of the person who owns or occupies such unit, and includes a new mobile home;

(i) has acquired or has the right to acquire the land on which the housing unit has been erected or has acquired the title or the right to acquire title to the housing unit, and

(f) “rebate” means a homeowners’ health services tax rebate calculated in accordance with this Section.

(2) This Section applies to a housing unit for which the footings have been poured after October 1, 1993 and prior to April 1, 1997.

(3) Subject to this Section, a person who owns and occupies a housing unit is entitled to a rebate in respect of the health services tax paid on the building materials consumed in the construction of the housing unit.

(a) who has owned and occupied a housing unit within the 60 month period immediately prior to the date on which the footings have been poured for the housing unit in respect of which a rebate is claimed under this Section;

(b) who has previously received a rebate under this Section until 60 months have elapsed from the date of such person’s application for that rebate, except if the housing unit in respect of which a rebate had been previously paid has been destroyed;

(i) where the applicable laws require that the construction of the housing unit be in accordance with standards of building construction, the housing unit is constructed in accordance with such standards, or

(ii) where the applicable laws do not impose standards of building construction, the housing unit is constructed in accordance with any minimum standards for housing units established or adopted by this Section.

(5) If a rebate has been paid to a person in respect of a housing unit, no additional rebate shall be paid in respect of the same housing unit.

(6) If a rebate has been paid to a person in respect of a housing unit that is a duplex, no additional rebate shall be paid to the same person in respect of a duplex in the same building.

(7) A person who is entitled to a rebate under this Section may apply to the Commissioner for payment of the rebate.

(8) An application for a rebate shall be made prior to October 1, 1996, in the form required by the Commissioner, and shall contain the information required by the Commissioner.

(9) The Commissioner may require the applicant to provide documentary or other evidence respecting

(b) the ownership of the housing unit or the land on which the housing unit is erected;

(c) the dates of commencement and completion of construction of the housing unit and of commencement and continuance of occupancy; and

(d) compliance with any laws or standards of building construction related to the construction of the housing unit.

(10) A person who makes an application for a rebate shall estimate the money value of the building materials consumed in the construction of the housing unit.

(11) The Commissioner shall review each application made under subsections (7), (8) and (9) and the estimate of money value made pursuant to subsection (10), determine whether the person who made the application is entitled to a rebate and, if the person is entitled,

(a) determine the money value of the building materials consumed in the construction of the housing unit; and

(12) The Commissioner shall not determine the money value of the building materials consumed in the construction of a housing unit to be less than the estimate made pursuant to subsection (10), unless the Commissioner gives the person who made the estimate an opportunity to furnish evidence in support of the estimate.

(13) When the Commissioner has determined that a person is entitled to a rebate and has calculated the amount of the rebate, the rebate shall be paid to the person or the person’s assignee.

(14) The rebate shall be calculated at the rate set out in clause 15(1)(b) of Part II of the Act on the money value of the building materials consumed in the construction of the housing unit, as determined by the Commissioner pursuant to subsection (11), and shall not exceed an amount of $3000.

(15) The sums required for the payment of rebates under this Section may be paid from money appropriated by the Legislature from the revenues under Part II of the Act or from the Consolidated Fund of the Province.

(a) “qualifying addition” means an addition to a multiple unit residential complex other than an addition in which a residential unit was occupied by an individual as a place of residence or lodging after the construction of the addition was substantially completed or substantially all of the units in the complex were so occupied and before April 1, 1997;

(b) “qualifying interior floor space” of a qualifying residential complex includes the width of the enclosing walls that are not adjacent to another complex and half of the width of the enclosing walls of the complex that are adjacent to another complex but does not include

(i) storage rooms, attics and basements, unless they are finished to a standard comparable to the living areas of the complex by the builder of the complex,

(iii) areas set aside for the placement of equipment for the heating of or the supply of water, gas or electricity to the complex, and

(A) a residential condominium unit that was occupied by an individual as a place of residence or lodging after the construction or substantial renovation of the complex began and before April 1, 1997, or where tax is not payable under subsection 165(2) of the Excise Tax Act (Canada) in respect of a supply of the unit because of subsection 351(3) of that Act,

(B) half of the width of the enclosing walls of the unit referred to in paragraph (A) that are adjacent to other units, and

(C) the proportion of the total interior floor space of the common areas of the condominium complex that the number of square metres of interior floor space of the unit referred to in paragraph (A) is to the total number of square metres of interior floor space of all condominium units in the condominium complex;

(c) “qualifying residential complex” means a residential complex or a qualifying addition, including a residential unit, a single unit residential complex, a condominium complex and a multiple unit residential complex, the construction or substantial renovation of which began before April 1, 1997, other than

(iii) a single unit residential complex that was occupied by an individual as a place of residence or lodging after the construction or substantial renovation of the complex was substantially completed and before April 1, 1997,

(v) a multiple unit residential complex in which a residential unit was occupied by an individual as a place of residence or lodging after the construction or substantial renovation of the complex was substantially completed or substantially all of the units in the complex were so occupied and before April 1, 1997, and

(vi) a residential complex where tax is not payable under subsection 165(2) of the Excise Tax Act (Canada) in respect of a supply of the complex because of subsection 351(1) or (5) of that Act or in respect of a supply of services relating to the construction or substantial renovation of the complex because of subsection 351(7) or (8) of that Act; and

(2) In this Section, “builder”, “condominium complex”, “floating home”, “mobile home”, “multiple unit residential complex”, “residential condominium unit”, “residential complex”, “residential unit”, “single unit residential complex” and “substantial renovation” have the meanings assigned by subsection 123(1) of the Excise Tax Act (Canada).

(3) In the event that health services tax has been paid in respect of a qualifying residential complex, the transitional rebate shall be paid to the builder.

(a) health services tax has been paid in respect of a qualifying residential complex;

(b) ownership and possession have not been transferred before April 1, 1997 to a person who is not a builder; and

the transitional rebate will be made payable jointly to the purchaser and the builder.

(5) If a homeowner’s health services tax rebate has been paid in respect of a qualifying residential complex, the transitional rebate under this Section, if applicable, will be limited to the amount, if any, by which the transitional rebate as otherwise determined under this Section exceeds the amount calculated for the homeowner’s health services tax rebate.

(a) a builder of a qualifying residential complex, other than a qualifying addition, owned or had possession of the complex and had not transferred ownership or possession of the complex under an agreement of purchase and sale to a person who was not a builder of the complex; or

(b) a builder of a qualifying addition owned or had possession of the addition and had neither transferred possession of the addition or any residential unit in the addition under a lease, licence or similar arrangement nor transferred ownership or possession of the addition or complex under an agreement of purchase and sale to any person who was not a builder of the addition,

the Minister shall pay a transitional rebate to the builder or jointly to the purchaser of the qualifying residential complex and the builder, as the case may be, equal to the amount determined using the formula set out in subsection (7).

(7) The formula for calculating the transitional rebate referred to in subsection (6) is as

B is the number of square metres of qualifying interior floor space in the qualifying residential complex, and

(a) 50%, where the construction or substantial renovation of the qualifying residential complex or the construction of the qualifying addition, as the case may be, was, on April 1, 1997, not less than 25% completed and not more than 50% completed,

(b) 75%, where the construction or substantial renovation of the qualifying residential complex or the construction of the qualifying addition, as the case may be, was, on April 1, 1997, more than 50% completed and less than 90% completed, or

(c) 90%, where the construction or substantial renovation of the qualifying residential complex or the construction of the qualifying addition, as the case may be, was, on April 1, 1997, not less than 90% completed.

(8) Despite subsection (6), a transitional rebate shall not be paid in respect of a qualifying residential complex if any of subsections 191(1) to (4) of the Excise Tax Act (Canada) do not apply to the builder of the complex because of subsection 191(5), (6) or (6.1) of that Act.

(9) Despite subsections (3), (4) and (6), a transitional rebate in respect of a qualifying residential complex shall not be paid to a builder of the complex if a transitional rebate in respect of the complex was paid to another builder of the complex entitled to the transitional rebate.

(10) Transitional rebate applications must be filed with Revenue Canada before January 1, 1998.

(a) “light duty truck” means a used motor vehicle designed, used or maintained primarily for the transportation of goods, materials or property and having a nominal ton rating not exceeding one ton;

(b) “used motor vehicle” means a passenger motor vehicle that has been sold, bargained, exchanged, or given away or of which title has been transferred from the person who first acquired the motor vehicle from the manufacturer or importer, dealer or agent of the manufacturer or importer, and so used as to have become what is commonly known as “second hand” within the ordinary meaning thereof, and includes a light duty truck.

(2) If a person who is not a vendor sells a used motor vehicle to a purchaser who is not a vendor at a sale in the Province, the purchase price of the used motor vehicle, for the purpose of clause 15(1)(b) of Part II of the Act, shall be deemed to be the purchase price or the official used vehicle wholesale valuation for such used motor vehicle as set out in the Canadian Red Book which is current at the time of sale, whichever is greater.

(a) “minerals” or “raw ore” means non-renewable resource as defined in clause 13(h) of Part II of the Act;

(b) “contractor” means any person who contracts with another person having a right to engage in production or processing of a non-renewable resource to carry out any part of that other person’s right to engage in production or processing of a non-renewable resource;

(e) “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;

(i) has the right to engage in production or processing of a non-renewable resource, and

(g) “petroleum” means, in addition to its ordinary meaning, any mineral oil or relative hydrocarbon and any natural gas, including coal gas, existing in its natural condition in strata;

(h) “primary crushing” means that series of mining operations beginning with extraction of raw ore from its natural state and concluding with the removal, where applicable, of any extraneous materials preparatory to manufacture or production.

(2) The following tangible personal property is hereby determined, for the purpose of clause 25(1)(m) of Part II of the Act, to be engaged in the production or processing of non-renewable resources:

(a) surveying precision instruments and equipment that are used by a contractor, operator or any other person for the purpose of exploration for minerals and petroleum;

(b) machinery and apparatus that is used by a contractor, operator or any other person for the purpose of

(3) Electricity is specifically excluded from tangible personal property determined to be engaged in the production or processing of non-renewable resources.

(a) “general operating account” means a deposit account in a chartered bank, trust or loan company authorized by law to receive money on deposit, maintained by a vendor in connection with the sale of tangible personal property in the Province at a retail sale;

(b) “money” includes current coin, government or bank notes, cheques, drafts, post office money orders or express or bank money orders;

(c) “trust account” means a separate deposit account maintained by a vendor in a chartered bank, trust or loan company authorized by law to receive money on deposit, on behalf of Her Majesty in right of the Province and designated as a trust account in that behalf into which the vendor deposits money received as health services tax on the sale of tangible personal property or owing in respect of the vendor’s purchases of tangible personal property;

(d) “trust money” means money received by a vendor in connection with the sale of tangible personal property in the Province at a retail sale that the vendor is required to collect as an agent of the Minister pursuant to Part II of the Act.

(2) The Commissioner may require a vendor to open and maintain a trust account if the vendor has failed to pay or collect or has collected but failed to remit health services tax to the Minister, at the times and in the manner prescribed by Part II of the Act and this Part, and no arrangements satisfactory to the Commissioner have been made by the vendor to remit such health services tax.

(3) A vendor who receives trust money shall immediately pay the trust money into a deposit account in a chartered bank, trust or loan company in the Province authorized by law to receive money on deposit, to be kept in the name of the vendor and designated both in the records of the vendor and of the bank or company as a trust account.

(4) Trust money required to be deposited in a trust account pursuant to subsection (2) shall be deposited by the vendor not later than the first banking day following the day of receipt.

(5) A trust account shall be used only for the deposit and retention of trust money and a vendor shall not, at any time,

(a) deposit money in, draw on or otherwise use a trust account as a general operating account for business or personal use; or

(a) money required for payment to, or on account of, Her Majesty in right of the Province; or

(b) money deposited in the trust account by mistake or accident or money that belongs to the vendor.

(7) Every cheque drawn on a trust account shall be marked as a trust account cheque and shall be payable to the Minister of Finance for the Province.

(8) A vendor shall at all times maintain a balance on deposit in a trust account that, together with undeposited money in trust for or on account of Her Majesty in right of the Province, is sufficient to meet all obligations with respect to money held in trust.

(9) Subsection (8) does not relieve the vendor of the obligation to deposit money in the vendor’s trust account no later than the first banking day following the day of receipt.

(10) Money held in trust for, or on account of Her Majesty in right of the Province shall be kept in the Province, except as instructed by the Minister in writing.

(11) A transaction that reduces the balance in a trust account below an amount sufficient to meet all the vendor’s obligations, as described in subsection (8), shall not be a violation of this Section if the transaction that caused the shortage resulted from

(d) a cheque deposited to the account being returned by the bank the cheque was drawn upon,

provided the vendor, within 3 banking days of notification of the error, deposits sufficient money in the trust account to offset the shortage.

(12) A vendor shall keep, in respect of money held in trust, a record that is clearly distinguishable from the record of money received and disbursed on the vendor’s general operating account that shows

(13) The books, records and accounts to be kept by a vendor shall consist of at least the following:

(a) a book of original entry showing the date of receipt of money received in trust;

(b) a book of original entry showing all disbursements out of money held in trust and showing each cheque number and the date of each disbursement;

(c) a trust ledger showing all trust money received and disbursed with the applicable transaction date and any unexpended balance; and

(d) bank statements or passbooks, cashed cheques and detailed duplicate deposit slips for all trust and general operating accounts.

(14) The books, records and accounts required to comply with this Section shall be entered and posted

(a) currently at all times together with a reconciliation made monthly within 30 days from the date in respect of which the reconciliation is made; and

(b) in ink or a duplication thereof or by machine or computer of which a written copy is printed at least monthly.

(15) The books, records and accounts required to comply with this Section, including the printouts referred to in clause (14)(b) and clause (16)(a), shall be retained by the vendor for at least the 60 month period subsequent to the fiscal year end of the vendor following the date of the creation of the books, records and accounts.

(16) A vendor who maintains in a computerized form the books, records and accounts required to be kept pursuant to this Section,

(a) may print records referred to in clause (13)(c) annually rather than monthly as required by clause (14)(b), provided those records are maintained on backup storage during that year; and

(b) shall maintain the books, records and accounts so that an audit trail is created for all changes or corrections to accounting transactions.

(17) The Commissioner may, at any time, direct that an audit be conducted of the books, records and accounts of a vendor for the purpose of ascertaining and reporting whether this Section respecting trust accounts is being complied with by the vendor.

(18) The vendor shall produce for the auditor all the books, records, vouchers, papers and evidence that the auditor requires for the purpose of the audit.

(19) The auditor shall report the result of such audit to the Commissioner and, if the auditor finds that this Section is not being complied with, the auditor shall

(b) specify the nature of the breaches, and if any trust account has been overdrawn, shall state each time, at what time, for how long and by what amount the trust account has been overdrawn.

(20) If a vendor or an officer, director, employee or agent of the vendor fails in any way to comply with the auditor’s requests for information or records or otherwise impedes the conduct of the audit, the auditor shall report this matter and the particulars thereof to the Commissioner.

(21) If the auditor has been unable to conduct or complete an audit, the auditor shall state the reasons therefor.

(a) “convention” means an assembly of fee-paying participants of 25 or more persons with an intent to discuss and review issues relevant to the assembly;

(b) “convention organizer” means a person or group of persons charged with organizing a convention; and

(2) Transient accommodation may be purchased, exempt from tax, by a person attending a convention, if

(b) the convention organizer receives authorization, in writing, from the Commissioner exempting the convention from tax pursuant to clause 25(1)(n) of the Revenue Act;

(d) the convention organizer accepts responsibility for any misuse of the regulation; and

(e) the convention organizer provides certification to the venue providing the transient accommodation, upon registration, that the convention is exempt from tax and also provides a list of individual convention participants,

(f) transient accommodation purchased up to two days prior to the start of the convention or two days after the end of the convention;

(g) bundled or packaged accommodation sales, unless transient accommodations are identified separately and are reasonable in proportion to other services provided;

69 (l) In any prosecution for failure to pay, to collect or to remit the tax, the onus of proving that the tax was paid, collected, or remitted, as the case may be, to the Minister, shall be upon the defendant.

(2) In a prosecution brought against a vendor who is required to register under Part II of the Act, the vendor’s application form shall be prima facie proof that the person charged is a vendor registered under Part II of the Act and the vendor’s return form shall be prima facie proof that the vendor collected the tax.

(3) In a prosecution brought against a vendor who is required to register under Part II of the Act, a certificate signed by the Commissioner that the person charged is a vendor registered under Part II of the Act shall be received in evidence, without proof of the signature or of the official character of the person appearing to have signed the same, and shall be prima facie proof of the matters contained therein.

70 (1) Tangible personal property seized pursuant to Section 81 of Part IV of the Act is forfeited to Her Majesty in right of the Province and may be disposed of by the Minister by tender to the highest bidder.

(2) If the Minister sells tangible personal property pursuant to subsection (1), the proceeds of that sale remaining after payment of all costs incurred by the Minister in seizing, impounding, holding and disposing of the tangible personal property, shall be paid to Her Majesty in right of the Province.

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

(a) “commercial activity” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

(b) “designated tangible personal property” means boats, vessels, aircrafts and every device in, upon or by which any person or property is designed to be transported or drawn; and

(c) “motor vehicle” means every device that is propelled or driven, other than by muscular power, excepting a motorized wheelchair.

70B Sections 13, 14, subsections 15(2), (3), (4), (5), (6), subsection 18(1), Sections 19, 21, clauses 25(1)(d), (e), (f), (m), (o), (p), (t), (w), (x), (y), (ac), (ad), (ae), (af), (am), (an), (ar) and subsections 25(2) and (3) of Chapter 17 of the Acts of 1995-96, the Revenue Act, apply mutatis mutandis to this Part.

70C Clauses 32(a), (b), (e), (f), (i), (j), (v), (y), (z), (aa), Sections 36, 45, clauses 47(1)(a), (b), subsections 47(2), (7), (8), (10), (11), (16), (17), (19), Sections 49, 53, 56, 57, 58, 59, subclauses 62(a)(iv), (vi), (vii), clause 62(c), Sections 63, 66, 67, 69 and 70 of Part II of the Revenue Act Regulations, apply mutatis mutandis to this Part.

70D The Minister may, upon application, authorize a rebate of tax paid on a motor vehicle or other designated tangible personal property by a person who is a registrant pursuant to Part IX of the Excise Tax Act (Canada), in proportion to the use of the motor vehicle or other designated personal property by the registrant in the registrant’s commercial activity.

(2) Every wholesale vendor shall, on or before the 20th day of each month, in respect of the preceding month,

(b) remit to the Commissioner, with the return required by clause (a), the tax required to be collected by the wholesale vendor during such period.

72 (1) Every wholesale vendor shall keep at the vendor’s principal place of business records and books of account in such form and containing such information as will enable the accurate determination of the taxes collectable under Part III of the Act.

(2) Without restricting the generality of subsection (1), the records relating to a sale, transfer or delivery of tobacco by a wholesale vendor shall state

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

(b) the name and address of the retail vendor to whom the tobacco was sold, transferred or delivered; and

(c) the invoice number and the vendor permit number held by the retail vendor to whom the tobacco was sold, transferred or delivered if that retail vendor is required to hold a permit under this Part.

(3) Every sale, transfer or delivery of tobacco from a wholesale vendor shall be evidenced by a serially numbered invoice which shall be given to the retail vendor to whom the tobacco is sold, transferred or delivered and a duplicate copy shall be retained by the wholesale vendor.

(4) Every wholesale vendor shall consolidate records of all sales, transfers or deliveries of tobacco on a monthly basis and shall include in the consolidation all sales, transfers or deliveries of tobacco from outside the Province to the vendor or the vendor’s purchasers in the Province.

(5) A wholesale vendor who has a place of business within the Province may elect to produce the wholesale vendor’s records for inspection, audit and examination at a place outside the Province at the wholesale vendor’s expense, including reimbursement of the Province for all reasonable transportation, accommodation and associated expenses the Province may incur in carrying out the inspection, audit or examination.

(6) A wholesale vendor who has no place of business within the Province may produce the wholesale vendor’s records for inspection, audit and examination at the place specified in the application for a wholesale vendor’s permit, but if the place is outside the Province, this shall be at the wholesale vendor’s expense, including reimbursement of the Province for all reasonable transportation, accommodation and associated expenses the Province may incur in carrying out the inspection, audit or examination.

(7) Every wholesale vendor shall, until written permission for their disposal is received from the Commissioner, retain every such record or book of account and every account or voucher necessary to verify the information in any such record or book of account.

72A (1) A retail 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 III of the Act and this Part.

(2) Without restricting the generality of subsection (1), a retail vendor shall keep and maintain records in respect of the purchase and sale of tobacco products.

(3) A retail vendor shall retain the records required pursuant to this Section until the expiration of 72 months after the end of the year to which the records relate or for such other period as required by the Commissioner in writing, except that

(a) a retail vendor may dispose of the records earlier if written permission for their disposal is given by the Commissioner;

(b) if a retail vendor serves a notice of objection pursuant to Section 60 of the Act or is a party to an appeal pursuant to Section 61 of the Act, the retail vendor shall retain every record that pertains to the subject-matter of the objection or appeals until the objection or any appeals are disposed of.

(4) A retail vendor having a place of business within the Province may elect to produce the retail vendor’s records for inspection, audit and examination at a place outside the Province at the retail vendor’s expense, including reimbursement of the Province for all reasonable transportation, accommodation and associated expenses the Province may incur in carrying out the inspection, audit or examination.

(5) If, in the opinion of the Commissioner, a retail vendor has failed to keep adequate records pursuant to subsection (1),

(a) the retail vendor may be required to keep such records as the Commissioner may specify and the retail vendor shall subsequently keep the records so specified;

(b) the Commissioner may deem the retail vendor’s records to include the records of any person that supplied or sold tobacco to the retail vendor.

73 (1) Pursuant to Section 37 of Part III of the Act, the Commissioner may issue a retail vendor’s permit to any person on

(a) the application by that person to the Commissioner in the prescribed manner and form; and

(b) that person giving the Commissioner the prescribed security for performance of that person’s obligations pursuant to Part III of the Act, this Part or any agreement made pursuant to Part III of the Act.

(1A) A retail vendor’s permit expires at the end of the 36-month period immediately following the date the retail vendor’s permit is issued or renewed by the Commissioner.

(1B) The Commissioner may attach conditions or restrictions to a retail vendor’s permit issued pursuant to subsection (1).

(2) The Commissioner may refuse to issue a retail vendor’s permit to, or to renew the permit of, or may cancel or suspend the permit of a person who contravenes the Act or these regulations, who breaches any agreement entered into pursuant to the Act or these regulations, who fails to comply with any condition or restriction stipulated by the Commissioner pursuant to subsection (1B) or who fails to furnish security required by or pursuant to Part IV of the Act, except that, if a person who holds a retail vendor’s permit is convicted of an offence under the Criminal Code (Canada), the Excise Tax Act (Canada) or the Income Tax Act (Canada), the Commissioner shall cancel the permit for such period of time as the Commissioner determines appropriate in the circumstances.

(3) The Commissioner may cancel, suspend, refuse to issue or refuse to renew a retail vendor’s permit in the case of a person who

(3A) The Commissioner may refuse to issue a retail vendor’s permit to an applicant or may cancel, suspend or refuse to renew a retail vendor’s permit 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 retail vendor’s permit is cancelled or suspended or who is refused a retail vendor’s permit.

(4) The Commissioner may refuse to issue a retail vendor’s permit to, or renew the permit of, or may cancel or suspend a permit of a person who contravenes the Tobacco Access Act or who is found to be in possession of

(a) 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; or

(b) a video amusement device that is other than a device approved by regulations made pursuant to the Theatres and Amusements Act.

(5) The Commissioner may reinstate a retail vendor’s permit that has been suspended, cancelled or that ceases to be in force pursuant to this Section.

(7) If a majority of the voting shares of a corporation are transferred pursuant to a bona fide sale, a retail vendor’s permit held by the corporation ceases to be in force.

(a) keep the permit for inspection at any time at the location for which the permit has been issued; and

(b) in the case of a mobile vendor, keep the permit or, if the vendor has no place of business in the Province, a copy of the permit, on the vendor’s person for inspection at any time.

(a) prior written notice being served on the person who holds the permit, either by personal service or by mail; and

(b) providing the person who holds the permit with an opportunity to be heard by the Commissioner and to show cause why the permit should not be cancelled.

(10) A notice served pursuant to subsection (9) is effective on the date the notice is served or, if served by mail, 5 days after mailing.

74 (1) Pursuant to Section 38 of Part III of the Act, the Commissioner may issue a wholesale vendor’s permit to any person on that person giving the Commissioner the prescribed security for the performance of that person’s obligations pursuant to Part III of the Act, this Part or any application made pursuant to Part III of the Act.

(2) A wholesale vendor’s permit expires at the end of the 12 month period immediately following the date the wholesale vendor’s permit is issued or renewed by the Commissioner.

(2A) The Commissioner may attach conditions or restrictions to a wholesale vendor’s permit issued pursuant to subsection (1).

(3) The Commissioner may refuse to issue a wholesale vendor’s permit to, or to renew the permit of, or may cancel the permit of a person who contravenes the Act or these regulations, breaches any agreement entered into pursuant to the Act or these regulations, fails to comply with any conditions or restrictions stipulated by the Commissioner pursuant to subsection (2A) or fails to furnish security required by or pursuant to Part III of the Act, except that, if a person who holds a wholesale vendor’s permit is convicted of an offence under the Criminal Code (Canada), the Excise Tax Act (Canada) or the Income Tax Act (Canada), the Commissioner shall cancel the permit for such period of time as the Commissioner determines.

(3A) The Commissioner may refuse to issue a wholesale vendor’s permit to an applicant or may cancel, suspend or refuse to renew a wholesale vendor’s permit if the applicant or the 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 wholesale vendor’s permit is cancelled or suspended or who is refused a wholesale vendor’s permit.

(4) The Commissioner may reinstate a wholesale vendor’s permit that has been suspended, cancelled or that ceases to be in force pursuant to this Section.

(6) If a majority of the voting shares of a corporation are transferred pursuant to a bona fide sale, a wholesale vendor’s permit held by the corporation ceases to be in force.

(a) keep the permit for inspection at any time at that person’s principal place of business in the Province;

(b) keep a copy of the permit for inspection at any time at every other place of business in the Province of that person; and

(c) in the case of a mobile vendor, keep the permit or, if the vendor has no place of business in the Province, a copy of the permit, on the vendor’s person for inspection at any time.

(a) prior written notice being served on the permit holder, either by personal service or by mail; and

(b) providing the permit holder with an opportunity to be heard by the Commissioner and to show cause why the permit should not be cancelled.

(9) A notice served pursuant to subsection (8) is effective on the date the notice is served or, where the notice is served by mail, 5 days after mailing.

(b) be signed by the applicant and, if the applicant is a partnership, shall be signed by one of the partners, and, if the applicant is a corporation or association, shall be signed by the president or other duly authorized officer.

(2) Every vendor who ceases to be a wholesale vendor shall surrender the vendor’s permit to the Minister within 10 days of the cessation.

(3) Every vendor who changes the name under which the vendor carries on business or the address of the vendor’s principal place of business shall immediately notify the Commissioner.

(4) If a vendor’s permit has been lost, destroyed or defaced, the wholesale vendor shall immediately advise the Commissioner of the loss, destruction or defacement and the Commissioner may issue a copy of the permit, that shall have the same force and effect as the original.

(5) Every wholesale vendor shall imprint his permit number in a prominent place on all stationery used by him in connection with his business as a wholesale vendor.

75A (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.

75B (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 III 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.

(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 50 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

is liable to Her Majesty in 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.

(a) “carton” means a container in the form of wrapper or paperboard box in which 15 or fewer packages of cigarettes are packed or in which 200 or less pre-proportioned tobacco sticks are packed;

(aa) “carton stamp” means a stamp that is affixed to a carton of cigarettes intended for sale in the Province to a consumer who is required to pay tax under Part III of the Act;

(ba) “case stamp” means a stamp that is affixed [to] or imprinted on a case of cigarettes or fine-cut tobacco intended for sale in the Province to a consumer who is required to pay tax under Part III of the Act;

(d) “designated retail vendor” means a retail vendor designated by the Commissioner who sells tobacco in the Province to a consumer at a retail sale on a reserve, as defined in the Indian Act, being Chapter I-5 of the Revised Statutes of Canada, 1985;

(e) “fine-cut tobacco” means tobacco other than cigarettes, pre-proportioned tobacco sticks, cigars, pipe, snuff, chew and unprocessed tobacco;

(f) “manufacturer” means a person who manufactures, fabricates or produces cigarettes or fine-cut tobacco for distribution, sale or storage in the Province;

(fa) “other tobacco” includes cigars, [and] pipe, snuff, chew and unprocessed tobacco;

(g) “package of cigarettes” means a container in which no fewer than 20 cigarettes and no more than 30 cigarettes are packed;

(i) “tobacco stamp” means an excise stamp as defined under Section 2 of the Excise Act, 2001 (Canada) that includes the letters “NS” and a background colour of pantone purple;

(j) “unstamped tobacco” means packages of cigarettes or packages of fine-cut tobacco that are not stamped with a tobacco stamp.

(2) Every package of cigarettes or package of fine-cut tobacco that is intended to be sold in the Province to a consumer who is required to pay tax under Part III of the Act shall be stamped with a tobacco stamp.

(3) Every carton of cigarettes that is intended to be sold in the Province to a consumer who is required to pay tax under Part III of the Act shall be stamped with a carton stamp.

(3A) Every case of cigarettes or fine-cut tobacco that is intended to be sold in the Province to a consumer who is required to pay tax under Part III of the Act shall be stamped with a case stamp.

(a) a package of cigarettes or a package of fine-cut tobacco with a tobacco stamp;

(4) A wholesale vendor may import for sale in the Province packages of cigarettes and packages of fine-cut tobacco that are acquired from a person, other than a person who holds a permit to stamp tobacco, only if the wholesale vendor is the holder of a permit to stamp tobacco.

(5) A manufacturer who holds a subsisting wholesale vendor’s permit may apply to the Commissioner for a permit to stamp tobacco.

(6) A wholesale vendor, other than a manufacturer, may apply to the Commissioner for a permit to stamp tobacco.

(b) a permit issued to the applicant under this Section has not been cancelled within the previous 60 months.

(9) A person who is the holder of a permit to stamp tobacco shall immediately notify the Commissioner in writing

(d) if the person closes or changes the location where packages of fine-cut tobacco, packages of cigarettes, cartons or cases are stamped by the person.

(11) A wholesale vendor shall not purchase, possess, store or sell in the Province unstamped tobacco, unless the wholesale vendor holds a permit to purchase and sell unstamped tobacco.

(12) A wholesale vendor may apply to the Commissioner for a permit to purchase and sell unstamped tobacco.

(13) The Commissioner may, provided the applicant meets the requirements of clauses (8)(a) and (b), issue a permit to purchase and sell unstamped tobacco to an applicant if the applicant requires unstamped tobacco

(a) for sale in the Province to designated retail vendors situated on a reserve, as defined in the Indian Act, being Chapter I-5 of the Revised Statutes of Canada, 1985;

(b) for sale and delivery to those members of the Diplomatic Corps eligible for inclusion in the Diplomatic List and Representatives of other countries in Canada as published by the Department of Foreign Affairs and International Trade, if the tobacco so acquired is for their exclusive use, as follows:

(i) Heads of Missions, including Ambassadors, Ministers and Chargés d’Affaires of foreign countries stationed in Nova Scotia and Diplomatic Officers on their staff,

(ii) High Commissioners representing countries of the British Commonwealth and Officers on their staff enjoying diplomatic status who are stationed in the Province,

(iii) Consuls-General, Consuls and Vice Consuls of career who are stationed in the Province,

(iv) Trade Commissioners and Assistant Trade Commissioners of career who are stationed in the Province;

(c) for resale in a jurisdiction outside the Province in which the applicant is designated in writing to collect the tobacco tax levied by that jurisdiction.

(14) A retail vendor, except as provided in subsection (13), shall not purchase, possess, store or sell unstamped tobacco in the Province.

(15) A manufacturer of tobacco products shall not sell unstamped tobacco to a wholesale vendor, unless the wholesale vendor is the holder of a permit issued pursuant to subsection (13) to sell unstamped tobacco.

(16) Every wholesale vendor shall collect and remit the tax imposed by Part III of the Act in the manner set out in Sections 53 and 56 of Part IV of the Act from each retail vendor to whom the wholesale vendor sells tobacco products that are intended for sale to a consumer who is required to pay tax under Part III of the Act.

(17) Every wholesale vendor who sells tobacco products shall deliver, pursuant to this Part, a return to the Commissioner in respect of the purchases, sales and distribution of tobacco products during the immediately preceding calendar month that shows

(e) the reference number of the invoice in respect of the sale of the tobacco products;

(f) the amount of tobacco products in the possession of the wholesale vendor at the beginning of the month, the amount of tobacco products purchased, imported or otherwise acquired during the month and the amount of tobacco products in the possession of the wholesale vendor at the end of the month; and

(18) Every manufacturer who sells tobacco products shall deliver a return to the Commissioner in respect of the production, purchases, sales and distribution of tobacco products during the immediately preceding calendar month that shows all of the following:

(a) the number of packages of cigarettes and packages of fine-cut tobacco stamped with tobacco stamps and amount of other tobacco that the manufacturer

(ii) has manufactured, produced, imported or otherwise acquired during the month, and

(b) total shipments and transfers of packages of cigarettes and packages of fine-cut tobacco stamped with tobacco stamps and other tobacco into the Province according to the recipient wholesale vendor;

(d) the indicium shall be surrounded by a border that has a thickness of 1.5 points;

(e) the background colour of the indicium shall be in opaque pantone purple U 100%;

(23) The carton stamp referred to in subsection (21) shall be affixed or imprinted, as the case requires, on each end sticker that seals the end flaps of the carton or, if the carton is a paperboard box, at each end of the box.

(24) Every case that contains tobacco that is stamped in accordance with this Section shall be stamped by printing on the case the letters “NS - NÉ”.

(25) The letters “NS - NÉ” shall be printed on two sides of the case and shall meet the following specifications:

(26) A vendor may distribute a package of cigarettes, carton of cigarettes or a package of fine-cut tobacco, free of charge, only if the package or carton is stamped in accordance with subsections (2), (3) and (21) and tax has been paid in accordance with Section 34 of Part III of the Act.

(27) A vendor may distribute a case of cigarettes or fine-cut tobacco, free of charge, only if the case is stamped in accordance with subsections (3A), (24) and (25) and tax has been paid in accordance with Section 34 of Part III of the Act.

(a) order all tobacco stamps from the Minister of National Revenue for Canada in accordance with subsection 25.1(1) of the Excise Act, 2001 (Canada);

(b) account for all tobacco stamps received from the producer of tobacco stamps authorized by the Minister of National Revenue for Canada under subsection 25.1(4) of the Excise Act, 2001 (Canada);

(d) keep records and books of account that enable tobacco stamps that have been used in stamping packages of cigarettes and packages of fine-cut tobacco that are sold or intended to be sold in the Province to consumers required to pay tax under Part III of this Act to be accurately accounted for; and

(e) retain the records required under clause (d) until they receive written permission from the Commissioner to dispose of the records.

(b) a quantity greater than 1000 g of fine cut or other tobacco or a combination of cigarettes, fine cut or other tobacco that exceeds 1000 g.

(b) a quantity greater than 1000 g of fine cut or other tobacco or a combination of cigarettes, fine cut or other tobacco that exceeds 1000 g,

is deemed, in absence of evidence to the contrary, to hold the tobacco for sale in the Province.

(b) a quantity greater than 1000 g of fine cut or other tobacco or a combination of cigarettes, fine cut or other tobacco that exceeds 1000 g.

(b) sell, hold out for sale or agree to sell tobacco for resale in the Province,

unless that person holds a valid wholesale vendor’s permit issued pursuant to Part III of the Act.

(2) No person who holds a wholesale vendor’s permit shall sell, hold out for sale or agree to sell tobacco to a person who does not hold a valid permit referred to in subsection (1), Section 73 or a person who does not hold a retail vendor’s permit pursuant to Part III of the Act.

80 (1) In any prosecution for failure to pay, collect or remit the tax, the certificate of the Commissioner that tax has not been paid, collected or remitted as required by Part III of the Act is prima facie proof that the tax has not been paid, collected or remitted, as required by Part III of the Act.

(2) In a prosecution brought against a vendor who is required to hold a permit pursuant to Part III of the Act, the application form for a permit is prima facie proof that the person charged is a vendor and that person’s return form is prima facie proof that the person collected the tax.

(3) In a prosecution brought against a vendor who is required to hold a permit pursuant to Part III of the Act, a certificate signed by the Commissioner that the person charged is a vendor who holds a permit shall be received in evidence, without proof of the signature or of the official character of the person appearing to have signed the same, and is prima facie proof of the matters contained therein.

81 (1) Tobacco seized pursuant to Section 81 of Part IV of the Act shall be forfeited to Her Majesty in right of the Province and

(a) may be disposed of by the Minister by tender to the highest bidder, if the tobacco has any value; or

(b) if the tobacco seized pursuant to Section 81 of Part IV of the Act has no value, the tobacco may be disposed of in the manner determined by the Minister.

(2) If pursuant to subsection (1) the Minister sells revenue property, the proceeds of that 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 Her Majesty in right of the Province.

82 (1) Every wholesale vendor shall collect and remit the tax imposed by Part IIIA of the Act in the manner set out in Sections 53 and 56 of Part IV of the Act from each retail vendor to whom the wholesale vendor sells vaping products that are intended for sale to a consumer who is required to pay tax under Part IIIA of the Act.

(2) Every wholesale vendor who sells vaping products shall, on or before the 20th day of each month,

(a) deliver a return to the Commissioner in respect of the purchases, sales, manufacture and distribution of vaping products during the immediately preceding calendar month that shows all of the following:

(v) the reference number of the invoice in respect of the sale of the vaping products,

(vi) the quantities and types of vaping products manufactured, fabricated or produced by the wholesale vendor,

(vii) the amount of vaping products in the possession of the wholesale vendor at the beginning of the month, the amount of vaping products purchased, imported or otherwise acquired during the month and the amount of vaping products in the possession of the wholesale vendor at the end of the month,

(b) remit to the Commissioner, with the return required by clause (a), the tax required to be collected by the wholesale vendor during such period.

(3) Every retail vendor who sells vaping products shall, on or before October 15, 2020, remit the tax imposed by Part IIIA of the Act for all vaping products that are in the possession of the retail vendor on September 15, 2020.

83 (1) Every wholesale vendor shall keep at the vendor’s principal place of business records and books of account in such form and containing such information as will enable the accurate determination of the taxes collectable under Part IIIA of the Act.

(2) Without restricting the generality of subsection (1), the records relating to a sale, transfer or delivery of vaping products by a wholesale vendor shall state all of the following:

(a) the date of the sale, transfer or delivery and the type and quantity of vaping products;

(b) the name and address of the retail vendor to whom the vaping products were sold, transferred or delivered;

(c) the invoice number and the vendor permit number held by the retail vendor to whom the vaping products were sold, transferred or delivered if that retail vendor is required to hold a permit under this Part.

(3) Every sale, transfer or delivery of a vaping product from a wholesale vendor shall be evidenced by a serially numbered invoice which shall be given to the retail vendor to whom the vaping product is sold, transferred or delivered and a duplicate copy shall be retained by the wholesale vendor.

(4) Every wholesale vendor shall consolidate records of all sales, transfers or deliveries of vaping products on a monthly basis and shall include in the consolidation all sales, transfers or deliveries of vaping products from outside the Province to the vendor or the vendor’s purchasers in the Province.

84 (1) A retail 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 IIIA of the Act and this Part.

(2) Without restricting the generality of subsection (1), a retail vendor shall keep and maintain all of the following records:

(b) records that state all of the following relating to each purchase, transfer or delivery of vaping products from a wholesale vendor to the retail vendor:

(i) the date of the purchase, transfer or delivery and the type and quantity of vaping products,

(ii) the name and address of the wholesale vendor from whom the vaping products were purchased, transferred or delivered,

(iii) the invoice number and the vendor permit number held by the wholesale vendor from whom the vaping products were purchased, transferred or delivered;

(c) for each calendar month, the amount of vaping products in the possession of the retail vendor at the beginning of the month, the amount of vaping products purchased or otherwise acquired during the month and the amount of vaping products in the possession of the retail vendor at the end of the month;

(a) a retail vendor may dispose of the records earlier if written permission for their disposal is given by the Commissioner;

(5) If, in the opinion of the Commissioner, a retail vendor has failed to keep adequate records pursuant to subsection (1),

(a) the retail vendor may be required to keep such records as the Commissioner may specify and the retail vendor shall subsequently keep the records so specified;

(b) the Commissioner may deem the retail vendor’s records to include the records of any person that supplied or sold vaping products to the retail vendor.

85 (1) Pursuant to Section 46F of Part IIIA of the Act, the Commissioner may issue a retail vendor’s permit to any person on

(a) the application by that person to the Commissioner in the prescribed manner and form; and

(b) that person giving the Commissioner the prescribed security for performance of that person’s obligations pursuant to Part IIIA of the Act, this Part or any agreement made pursuant to Part IIIA of the Act.

(2) A retail vendor’s permit expires at the end of the 36-month period immediately following the date the retail vendor’s permit is issued or renewed by the Commissioner.

(3) The Commissioner may attach conditions or restrictions to a retail vendor’s permit issued pursuant to subsection (1).

(4) The Commissioner may refuse to issue a retail vendor’s permit to, or to renew the permit of, or may cancel or suspend the permit of a person who contravenes the Act or these regulations, who breaches any agreement entered into pursuant to the Act or these regulations, who fails to comply with any condition or restriction stipulated by the Commissioner pursuant to subsection (3) or who fails to furnish security required by or pursuant to Part IV of the Act, except that, if a person who holds a retail vendor’s permit is convicted of an offence under the Criminal Code (Canada), the Excise Tax Act (Canada) or the Income Tax Act (Canada), the Commissioner shall cancel the permit for such period of time as the Commissioner determines appropriate in the circumstances.

(5) The Commissioner may cancel, suspend, refuse to issue or refuse to renew a retail vendor’s permit in the case of a person who

(6) The Commissioner may refuse to issue a retail vendor’s permit to an applicant or may cancel, suspend or refuse to renew a retail vendor’s permit 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 retail vendor’s permit is cancelled or suspended or who is refused a retail vendor’s permit.

(7) The Commissioner may refuse to issue a retail vendor’s permit to, or renew the permit of, or may cancel or suspend a permit of a person who contravenes the Tobacco Access Act or who is found to be in possession of

(a) 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; or

(b) a video amusement device that is other than a device approved by regulations made pursuant to the Theatres and Amusements Act.

(8) The Commissioner may reinstate a retail vendor’s permit that has been suspended, cancelled or that ceases to be in force pursuant to this Section.

(10) If a majority of the voting shares of a corporation are transferred pursuant to a bona fide sale, a retail vendor’s permit held by the corporation ceases to be in force.

(a) keep the permit for inspection at any time at the location for which the permit has been issued; and

(b) in the case of a mobile vendor, keep the permit or, if the vendor has no place of business in the Province, a copy of the permit, on the vendor’s person for inspection at any time.

(a) prior written notice being served on the person who holds the permit, either by personal service or by mail; and

(b) providing the person who holds the permit with an opportunity to be heard by the Commissioner and to show cause why the permit should not be cancelled.

(13) A notice served pursuant to subsection (12) is effective on the date the notice is served or, if served by mail, 5 days after mailing.

86 (1) Pursuant to Section 46G of Part IIIA of the Act, the Commissioner may issue a wholesale vendor’s permit to any person on that person giving the Commissioner the prescribed security for the performance of that person’s obligations pursuant to Part IIIA of the Act, this Part or any application made pursuant to Part IIIA of the Act.

(2) A wholesale vendor’s permit expires at the end of the 12-month period immediately following the date the wholesale vendor’s permit is issued or renewed by the Commissioner.

(3) The Commissioner may attach conditions or restrictions to a wholesale vendor’s permit issued pursuant to subsection (1).

(4) The Commissioner may refuse to issue a wholesale vendor’s permit to, or to renew the permit of, or may cancel the permit of a person who contravenes the Act or these regulations, breaches any agreement entered into pursuant to the Act or these regulations, fails to comply with any conditions or restrictions stipulated by the Commissioner pursuant to subsection (3) or fails to furnish security required by or pursuant to Part IIIA of the Act, except that, if a person who holds a wholesale vendor’s permit is convicted of an offence under the Criminal Code (Canada), the Excise Tax Act (Canada) or the Income Tax Act (Canada), the Commissioner shall cancel the permit for such period of time as the Commissioner determines.

(5) The Commissioner may refuse to issue a wholesale vendor’s permit to an applicant or may cancel, suspend or refuse to renew a wholesale vendor’s permit if the applicant or the 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 wholesale vendor’s permit is cancelled or suspended or who is refused a wholesale vendor’s permit.

(6) The Commissioner may reinstate a wholesale vendor’s permit that has been suspended, cancelled or that ceases to be in force pursuant to this Section.

(8) If a majority of the voting shares of a corporation are transferred pursuant to a bona fide sale, a wholesale vendor’s permit held by the corporation ceases to be in force.

(a) keep the permit for inspection at any time at that person’s principal place of business in the Province;

(b) keep a copy of the permit for inspection at any time at every other place of business in the Province of that person; and

(c) in the case of a mobile vendor, keep the permit or, if the vendor has no place of business in the Province, a copy of the permit, on the vendor’s person for inspection at any time.

(a) prior written notice being served on the permit holder, either by personal service or by mail; and

(b) providing the permit holder with an opportunity to be heard by the Commissioner and to show cause why the permit should not be cancelled.

(11) A notice served pursuant to subsection (10) is effective on the date the notice is served or, where the notice is served by mail, 5 days after mailing.

(2) Every vendor who ceases to be a wholesale vendor shall surrender the vendor’s permit to the Minister within 10 days of the cessation.

(3) Every vendor who changes the name under which the vendor carries on business or the address of the vendor’s principal place of business shall immediately notify the Commissioner.

(5) Every wholesale vendor shall imprint his permit number in a prominent place on all stationery used by him in connection with his business as a wholesale vendor.

88 (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.

89 (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 IIIA 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.

(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

90 (1) No consumer shall purchase, agree to purchase or hold a quantity greater than

is deemed, in absence of evidence to the contrary, to hold the vaping substance or vaping devices for sale in the Province.

(3) No retail vendor shall sell vaping products to a consumer in a quantity greater than

(a) import or bring into the Province vaping products for resale in the Province;

(b) sell, hold out for sale or agree to sell vaping products for resale in the Province; or

unless that person holds a valid wholesale vendor’s permit issued pursuant to Part IIIA of the Act.

(2) No person who holds a wholesale vendor’s permit shall sell, hold out for sale or agree to sell vaping products to a person who does not hold a valid wholesale vendor’s permit or retail vendor’s permit.

92 (1) In any prosecution for failure to pay, collect or remit the tax, the certificate of the Commissioner that tax has not been paid, collected or remitted as required by Part IIIA of the Act is prima facie proof that the tax has not been paid, collected or remitted, as required by Part IIIA of the Act.

(2) In a prosecution brought against a vendor who is required to hold a permit pursuant to Part IIIA of the Act, the application form for a permit is prima facie proof that the person charged is a vendor and that person’s return form is prima facie proof that the person collected the tax.

(3) In a prosecution brought against a vendor who is required to hold a permit pursuant to Part IIIA of the Act, a certificate signed by the Commissioner that the person charged is a vendor who holds a permit shall be received in evidence, without proof of the signature or of the official character of the person appearing to have signed the same, and is prima facie proof of the matters contained therein.

93 (1) Vaping products seized pursuant to Section 81 of Part IV of the Act shall be forfeited to Her Majesty in right of the Province and

(a) may be disposed of by the Minister by tender to the highest bidder, if the vaping products have any value; or

(b) if the vaping products seized pursuant to Section 81 of Part IV of the Act have no value, the vaping products may be disposed of in the manner determined by the Minister.

The current consolidation of the Revenue Act Regulations made under the Revenue Act includes all of the following regulations:

N.S. Regulation	In force date*	How in force	Royal Gazette Part II Issue
63/1996	Apr 1, 1996	date specified	Apr 26, 1996
103/1996	Jun 11, 1996	date specified	Jul 5, 1996
104/1996	Jun 18, 1996	date specified	Jul 5, 1996
121/1996	Jul 9, 1996	date specified	Aug 2, 1996
122/1996	Jul 9, 1996	date specified	Aug 2, 1996
150/1996	Sep 10, 1996	date specified	Sep 27, 1996
165/1996	Apr 1, 1996	date specified	Nov 8, 1996
171/1996	Nov 19, 1996	date specified	Dec 6, 1996
32/1997	Apr 1, 1997	date specified	Apr 11, 1997
156/1997	Nov 25, 1997	date specified	Dec 19, 1997
9/1998	Jan 28, 1998	date specified	Feb 13, 1998
32/1998	Apr 22, 1998	date made	May 8, 1998
42/1998	Jun 17, 1998	date specified	Jul 3, 1998
39/1999	Apr 14, 1999	date specified	May 7, 1999
2/2000	Dec 23, 1999	date specified	Jan 14, 2000
3/2000	Dec 23, 1999	date specified	Jan 14, 2000
60/2000	May 1, 2000	date specified	May 5, 2000
9/2001	Feb 9, 2001	date specified	Feb 23, 2001
10/2001	Feb 9, 2001	date specified	Feb 23, 2001
103/2001	Aug 16, 2001	date specified	Sep 7, 2001
29/2002	Mar 28, 2002	date specified	Apr 5, 2002
53/2002	Apr 5, 2002	date specified	Apr 19, 2002
151/2002	Dec 12, 2002	date specified	Dec 27, 2002
91/2003	Apr 16, 2003	date specified	May 2, 2003
27/2004	Mar 12, 2004	date specified	Apr 2, 2004
110/2004	Apr 1, 2004	date specified	Apr 6, 2004
14/2005	Feb 4, 2005	date specified	Feb 18, 2005
129/2005	Jun 17, 2005	date specified	Jul 8, 2005
225/2005	Jun 16, 2006	date specified	Jan 6, 2006
110B/2006	Jun 16, 2006	date specified	Aug 4, 2006
110A/2006	Jul 14, 2006	date specified	Aug 4, 2006
155/2007	Apr 1, 2007	date specified	Mar 30, 2007
195/2007	Mar 24, 2007	date specified	Apr 13, 2007
212/2008	Apr 1, 2008	date specified	Apr 18, 2008
402/2008	Sep 30, 2008	date specified	Oct 10, 2008
437/2008	Dec 2, 2008	date specified	Dec 19, 2008
152/2009	Apr 1, 2009	date specified	Apr 14, 2009
222/2009	May 12, 2009	date specified	May 22, 2009
150/2010	Oct 5, 2010	date specified	Oct 22, 2010
128/2011	Apr 1, 2011	date specified	Apr 15, 2011
271/2011	Apr 1, 2012	date specified	Sep 23, 2011
155/2013	Apr 1, 2013	date specified	Apr 12, 2013
155/2015	Apr 1, 2015	date specified	Apr 8, 2015
71/2018	Apr 1, 2017	date specified	May 11, 2018
91/2020	Jul 1, 2020	date specified	Jul 3, 2020
90/2022	May 10, 2022	date specified	May 20, 2022

The following regulations are not yet in force and are not included in the current consolidation:

*See subsection 3(6) of the Regulations Act for rules about in force dates of regulations.

ad. = added am. = amended	fc. = fee change ra. = reassigned			rep. = repealed rs. = repealed and substituted
Provision affected			How affected
3(2)...................................................		am. 121/1996
3A.....................................................		ad. 104/1996; rs. 9/1998
3B.....................................................		ad. 156/1997; ra. as 3B(1) 103/2001
3B(g)...........................................		rs. 9/2001
3B(j)............................................		ad. 42/1998
3B(k)-(l)......................................		ad. 10/2001
3B(1)...........................................		ra. from 3B 103/2001; rs. 155/2007, 212/2008, 152/2009, 128/2011, 155/2013, 155/2015
3B(1)(f).......................................		rs. 103/2001; am. 110/2004
3B(1)(m)......................................		ad. 110/2004; am. 91/2020
3B(1)(n).......................................		ad. 110/2004; am. 91/2020
3B(1)(o).......................................		ad. 225/2005; rep. 271/2011 ad. 91/2020
3B(1)(p).......................................		ad. 91/2020
3B(2)...........................................		ad. 103/2001
5(a)...................................................		rep. 90/2022
5(ga).................................................		ad. 437/2008
5(j)....................................................		am. 90/2022
5(ka).................................................		ad. 437/2008
5(r)....................................................		am. 90/2022
5(w)..................................................		rs. 90/2022
5(wa).................................................		ad. 437/2008
5(x)...................................................		rs. 129/2005, 402/2008; am. 90/2022
6(1)...................................................		am. 53/2002
6(3)...................................................		am. 195/2007
7(1)...................................................		am. 90/2022
7(2)...................................................		am. 90/2022
7(5)...................................................		am. 90/2022
7(6)...................................................		ad. 90/2022
8(1)...................................................		am. 60/2000, 90/2022
8(2)...................................................		rep. 60/2000
8(2)...................................................		ra. from 8(3) 60/2000
8(3)...................................................		ra. as 8(2) 60/2000
8(3)...................................................		ra. from 8(4) 60/2000; am. 9/2001
8(4)...................................................		ra. as 8(3) 60/2000
8(4)...................................................		ra. from 8(5) 60/2000; rep. 110/2004
8(5)...................................................		ra. as 8(4) 60/2000
9(2)...................................................		rep. 90/2022
10(1)(b).............................................		rs. 3/2000
10(1)(c).............................................		rs. 129/2005; am. 90/2022
10(1A)..............................................		ad. 3/2000
10(2A)..............................................		ad. 110/2006(A)
12......................................................		am. 90/2022
12(1)..............................................		am. 129/2005
. 12(1)(b)..........................................		rs. 90/2022
12(4)(a)-(b)....................................		rs. 90/2022
12(4)(d)..........................................		rep. 9/1998
13......................................................		rs. 27/2004; am. 90/2022
14......................................................		am. 90/2022
15(1).................................................		am. 129/2005, 90/2022
15(2).................................................		am. 90/2022
15(3)(b).............................................		am. 90/2022
15(4).................................................		am. 129/2005, 90/2022
15(5).................................................		am. 90/2022
15(6).................................................		ad. 14/2005; am. 90/2022
16(4).................................................		ad. 14/2005
17......................................................		rep. 9/2001
17......................................................		ad. 129/2005
18-19.................................................		rep. 9/2001
22(1)(b)-(c).......................................		am. 151/2002
22(1)(d).............................................		ad. 151/2002
22(2)(i).............................................		rs. 151/2002
22(2)(j).............................................		am. 103/1996; rs. 151/2002
22(2)(k).............................................		ad. 103/1996
22(2)(l).............................................		ad. 14/2005
23(1)(a).............................................		am. 121/1996
23(1)(j)(iii).......................................		am. 71/2018
23(1)(j)(v)-(vi)..................................		ad. 71/2018
23(1)(k).............................................		ad. 103/1996
23(1)(l).............................................		ad. 14/2005
23(1)(m)...........................................		ad. 437/2008
23(1)(n).............................................		ad. 437/2008; rs. 222/2009
23(3A)..............................................		ad. 71/2018
25(d).................................................		rs. 71/2018
26(2).................................................		am. 60/2000
26(3).................................................		am. 32/1998
26(3)(a)-(b).......................................		am. 32/1998
26(4).................................................		rs. 60/2000; am. 90/2022
26(5).................................................		am. 90/2022
26(7)(c).............................................		rep. 60/2000
27(8).................................................		rs. 3/2000
27(8A)..............................................		ad. 91/2003
27(10)...............................................		am. 90/2022
27(14)...............................................		ad. 14/2005; am. 90/2022
27(15)...............................................		ad. 90/2022
28......................................................		am. 27/2004
. 28(a)...............................................		am. 90/2022
. 28(b)...............................................		am. 90/2022
. 28(b)(i)-(ii).....................................		am. 90/2022
31A...................................................		ad. 10/2001
39(2).................................................		rs. 121/1996; am. 122/1996
45(9).................................................		am. 121/1996
46......................................................		rep. 156/1997
48......................................................		ra. as 48(1) 150/1996
48(1)............................................		ra. from 48 150/1996
48(2)............................................		ad. 150/1996
49(1).................................................		am. 150/2010
50(5).................................................		ad. 171/1996
51......................................................		rep. 104/1996
51(6)(a)........................................		am. 121/1996⁴
51(14)..........................................		am. 122/1996⁴
59......................................................		am. 122/1996
61(h).................................................		am. 121/1996
64......................................................		am. 150/1996
65(1)(f).............................................		am. 32/1997
65(2).................................................		am. 165/1996
65A...................................................		ad. 32/1997
65A(1)(a).....................................		rs. 2/2000
65A(1)(b)(iv)(A).........................		rs. 2/2000
65A(1)(c).....................................		am. 2/2000
65A(1)(c)(iii)-(v).........................		rs. 2/2000
65A(1)(c)(vi)...............................		ad. 2/2000
65A(5)-(7)...................................		rs. 2/2000
65A(8)-(10).................................		ad. 2/2000
67(1)(a).............................................		rs. 121/1996
67(1)(b).............................................		rep. 121/1996
68A...................................................		ad. 122/1996
70A...................................................		ad. 32/1997; rs. 39/1999
70A(a).........................................		ra. as 70A(b) 29/2002
70A(a).........................................		ad. 29/2002
70A(b).........................................		ra. as 70A(c) 29/2002
70A(b).........................................		ra. from 70A(a) 29/2002
70A(c).........................................		ra. from 70A(b) 29/2002
70B...................................................		ad. 32/1997; am. 39/1999
70C...................................................		ad. 32/1997
70D...................................................		ad. 32/1997¹¹; rs. 29/2002
71(1).................................................		am. 60/2000; rep. 91/2020
72......................................................		am. 39/1999
72(2)............................................		ra. as 72(7) 39/1999
72(2)-(5)......................................		ad. 39/1999
72(6)............................................		ad. 39/1999; am. 91/2020
72(7)............................................		ra. from 72(2) 39/1999
72A...................................................		ad. 39/1999
73(1A)-(1B)......................................		ad. 3/2000
73(2).................................................		am. 39/1999, 3/2000, 151/2002
73(3).................................................		am. 39/1999, 151/2002
73(3A)..............................................		ad. 110/2006(A)
73(8)(a).............................................		am. 39/1999
73(8)(b).............................................		rep. 39/1999
73(8)(b).............................................		ra. from 73(8)(c) 39/1999
73(8)(c).............................................		ra. as 73(8)(b) 39/1999
74(2A)..............................................		ad. 3/2000
74(3).................................................		am. 39/1999, 3/2000
74(3A)..............................................		ad. 110/2006(A)
75A-75B...........................................		ad. 122/1996
76(1).................................................		am. 225/2005, 271/2011
76(1)(aa)......................................		ad. 271/2011
76(1)(ba)......................................		ad. 271/2011
76(1)(fa)......................................		ad. 271/2011
76(1)(h).......................................		rs. 225/2005, 271/2011
76(1)(ha)......................................		ad. 225/2005; rep. 271/2011
76(1)(i)-(j)...................................		rs. 271/2011
76(2)-(3)...........................................		rs. 271/2011
76(3A)-(3B)......................................		ad. 271/2011
76(4)-(5)...........................................		am. 271/2011
76(7).................................................		rep. 271/2011
76(8).................................................		am. 271/2011
76(9).................................................		am. 271/2011
76(9)(d).......................................		am. 271/2011
76(10)...............................................		rep. 271/2011
76(11)-76(12)...................................		am. 271/2011
76(13)...............................................		am. 271/2011
76(13)(b).....................................		am. 271/2011
76(14)-76(16)...................................		am. 271/2011
76(17)(a)...........................................		am. 271/2011
76(18)...............................................		am. 271/2011
76(18)(a)-(c)................................		am. 271/2011
76(19)-(20).......................................		rs. 225/2005; rep. 271/2011
76(21)...............................................		am. 271/2011
76(21)(e)......................................		am. 225/2005
76(21)(f)......................................		am. 121/1996
76(22)...............................................		rep. 271/2011
76(23)-(24).......................................		am. 271/2011
76(26)-(27).......................................		am. 271/2011
76(28)...............................................		ad. 225/2005; am. 271/2011
76(28)(a)-(b)................................		ad. 225/2005; rs. 271/2011
76(28)(c)......................................		ad. 225/2005; am. 271/2011
76(28)(d).....................................		ad. 225/2005; rs. 271/2011
76A...................................................		ad. 225/2005; rep. 271/2011
76B...................................................		ad. 225/2005; rep. 271/2011
76B(g).........................................		ad.110/2006(B)
76C...................................................		ad. 225/2005; rep. 271/2011
76C(f)..........................................		ad. 110/2006(B)
76D-76G...........................................		ad. 225/2005; rep. 271/2011
77......................................................		rep. 91/2020
77(1)............................................		rs. 42/1998; am. 271/2011
77(2)............................................		am. 271/2011
77(3)............................................		am. 42/1998, 271/2011
77(3A).........................................		ad. 42/1998
77(5)(d).......................................		am. 271/2011
77(6)-(7)......................................		am. 271/2011
77(10)..........................................		rep. 271/2011
77(11)..........................................		am. 271/2011
77(11)(a)-(g)................................		rep. 271/2011
77(12)..........................................		rep. 271/2011
77(13)-(15)..................................		am. 271/2011
77(16)..........................................		ad. 42/1998
78......................................................		rs. 39/1999
78(1)(a)........................................		am. 9/2001
78(1)(b).......................................		rs. 9/2001
78(2)(a)........................................		am. 9/2001
78(2)(b).......................................		rs. 9/2001
78(3)(a)........................................		am. 9/2001
78(3)(b).......................................		rs. 9/2001
79(1)(a).............................................		am. 91/2020
79A...................................................		ad. 225/2005; rep. 271/2011
82-93.................................................		ad. 91/2020

	Note	Effective date
1	The reference to the Department of Transportation and Communications in s. 22(2)(a) should be read as a reference to the Department of Transportation and Public Works in accordance with O.I.C. 1996-216 under the Public Service Act, R.S.N.S. 1989, c. 376.	Apr 1, 1996
2	References to the Department of Transportation and Communications (Registry of Motor Vehicles) in s. 49(1) should be read as references to the Department of Business and Consumer Services in accordance with O.I.C. 1996-215 under the Public Service Act, R.S.N.S. 1989, c. 376.	Apr 1, 1996
3	References to the Department of Municipal Affairs in s. 5(ga) and 50(3) should be read as references to the Department of Housing and Municipal Affairs in accordance with an amendment to the Public Service Act, R.S.N.S. 1989, c. 376, made by S.N.S. 1996, c. 8, which transfers responsibility for municipal affairs.	Apr 1, 1996
4	N.S. Reg. 121/1996 and 122/1996 purport to amend s. 51, respecting uncollectable accounts, which was repealed by N.S. Reg. 104/1996, which also added a new Section 3A respecting uncollectable accounts. These amendments therefore not included in the consolidation.
5	The Aquaculture Act referred to in s. 32(e) is replaced by the Fisheries and Coastal Resources Act, S.N.S. 1996, c. 25, s. 125(1).	Feb 28, 1997
6	The Trade Schools Regulation Act referred to in s. 47(9)(a) is replaced by the Private Career Colleges Act, S.N.S. 1998, c. 23.	Aug 31, 1999
7	References to the Department of Agriculture and Marketing should be read as references to the Department of Agriculture and Fisheries in accordance with O.I.C. 2000-483 under the Public Service Act, R.S.N.S. 1989, c. 376.	Oct 1, 2000
8	References to the Department of Transportation and Communications (Registry of Motor Vehicles) in s. 49(1) should be read as references to the Department of Service Nova Scotia and Municipal Relations in accordance with O.I.C. 2000-485 under the Public Service Act, R.S.N.S. 1989, c. 376.	Oct 1, 2000
9	The reference to the Department of Municipal Affairs in s. 50(3) should be read as a reference to the Department of Service Nova Scotia and Municipal Relations in accordance with O.I.C. 2000-485 under the Public Service Act, R.S.N.S. 1989, c. 376.	Oct 1, 2000
10	The reference to the Department of Municipal Affairs in s. 50(3) should be read as a reference to Service Nova Scotia and Municipal Relations in accordance with amendments made to the Public Service Act by S.N.S. 2001, c. 4 (Government Restructuring (2001) Act).	Jun 1, 2001
11	The reference to the Department of Municipal Affairs in s. 50(3) should be read as a reference to the Department of Tourism and Culture in accordance with an amendment to the Public Service Act, R.S.N.S. 1989, c. 376, made by S.N.S. 2001, c. 4 (Government Restructuring (2001) Act), which transfers responsibility for heritage matters.	Jun 1, 2001
12	S.70(D) added by N.S. Reg. 29/2002 as replacement for s. 70D redesignated as s. 70D for the purposes of this consolidation.
13	The reference to the Department of Municipal Affairs in s. 50(3) should be read as a reference to the Department of Tourism and Culture in accordance O.I.C. 2003-516 under the Public Service Act, R.S.N.S. 1989, c. 376, which changes the name of the Department of Tourism and Culture to the Department of Tourism, Culture and Heritage.	Dec 4, 2003
14	References to the Department of Agriculture and Marketing should be read as references to the Department of Agriculture in accordance with O.I.C. 2006-121 under the Public Service Act, R.S.N.S. 1989, c. 376.	Feb 24, 2006
15	The reference to the Department of Transportation and Communications in s. 22(2)(a) should be read as a reference to the Department of Transportation and Infrastructure Renewal in accordance with O.I.C. 2007-553 under the Public Service Act, R.S.N.S. 1989, c. 376.	Oct 23, 2007
16	The reference to the Consolidated Fund in s. 65(15) should be read as a reference to the General Revenue Fund in accordance with the Finance Act, S.N.S. 2010, c. 2, s. 84.	Aug 1, 2010
17	The reference to the Department of Municipal Affairs in s. 50(3) should be read as a reference to the Department of Communities, Culture and Heritage in accordance with O.I.C. 2011-15 under the Public Service Act, R.S.N.S. 1989, c. 376, which changes the name of the Department of Tourism, Culture and Heritage.	Jan 11, 2011
18	References to the Minister of Finance should be read as references to the Minister of Finance and Treasury Board in accordance with O.I.C. 2013-348 under the Public Service Act, R.S.N.S. 1989, c. 376.	Oct 22, 2013
19	The reference to the Department of Municipal Affairs in s. 5(ga) should be read as a reference to the Department of Municipal Affairs in accordance with O.I.C. 2014-71 made under the Public Service Act, R.S.N.S. 1989, c. 376.	Apr 1, 2014
20	References to the Department of Transportation and Communications (Registry of Motor Vehicles) in s. 49(1) should be read as references to Service Nova Scotia in accordance with O.I.C. 2014-71 under the Public Service Act, R.S.N.S. 1989, c. 376.	Apr 1, 2014
21	References to the Department of Transportation and Communications (Registry of Motor Vehicles) in s. 49(1) should be read as references to the Department of Transportation and Infrastructure Renewal in accordance with O.I.C. 2014-432 under the Public Service Act, R.S.N.S. 1989, c. 376.	Oct 20, 2014
22	The reference to the Department of Municipal Affairs in s. 5(ga) should be read as a reference to the Department of Housing and Municipal Affairs in accordance with O.I.C. 2019-150 made under the Public Service Act, R.S.N.S. 1989, c. 376.	Jun 3, 2019
23	References to the Department of Transportation and Communications (Registry of Motor Vehicles) should be read as references to the Department of Transportation and Active Transit in accordance with O.I.C. 2021-56 under the Public Service Act, R.S.N.S. 1989, c. 376.	Feb 23, 2021
24	References to the Department of Municipal Affairs should be read as references to the Department of Municipal Affairs in accordance with O.I.C. 2021-58 under the Public Service Act, R.S.N.S. 1989, c. 376, which transfers responsibility for housing matters.	Feb 23, 2021
25	References to the Department of Transportation and Communications (Registry of Motor Vehicles) should be read as references to the Department of Public Works in accordance with O.I.C. 2021-209 under the Public Service Act, R.S.N.S. 1989, c. 376.	Aug 31, 2021
26	References to the Department of Municipal Affairs should be read as references to the Department of Municipal Affairs and Housing in accordance with O.I.C. 2021-209 under the Public Service Act, R.S.N.S. 1989, c. 376.	Aug 31, 2021

Note: Only regulations that are specifically repealed and replaced appear in this table. It may not reflect the entire history of regulations on this subject matter.

Revenue Act Regulations	N.S. Reg. 63/1996
Revenue Act
Note: The information in these tables does not form part of the regulations and is compiled by the Office of the Registrar of Regulations for reference only.