Canada–Newfoundland and Labrador Atlantic Accord Implementation Act

Marginal note:Transfer of powers and duties

• 210 (1) Where a tax administration agreement is entered into, the Provincial Minister, on behalf of, or as agent for, the Minister of Finance, is hereby authorized to perform all the duties and to exercise all the powers and any discretion that the Minister of Finance or the Deputy Minister of Finance has under this Part.

• Marginal note:Transfer of powers and duties

  (2) If a tax administration agreement is entered into, the Minister of Finance of the Province may

  • (a) perform the duties and exercise any power or discretion that the Provincial Minister has under subsection (1) or otherwise under this Part; and

  • (b) designate officers of the Department of Finance of the Province to carry out any functions, perform any duties and exercise any powers that are similar to those that are carried out, exercised or performed by them on behalf of the Provincial Minister under the Consumption Tax Acts and the Insurance Companies Tax Act.