Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act (S.C. 1988, c. 28)

Act current to 2019-06-20 and last amended on 2017-06-22. Previous Versions

PART III.1Occupational Health and Safety (continued)

Regulations (continued)

Marginal note:Publication of proposed regulations

  •  (1) Subject to subsection (2), a copy of each regulation that the Governor in Council proposes to make under this Part shall be published in the Canada Gazette and a reasonable opportunity shall be given to interested persons to make representations to the Federal Minister with respect to it.

  • Marginal note:Single publication required

    (2) No proposed regulation need be published more than once under subsection (1) whether or not it is altered or amended as a result of representations made by interested persons as provided in that subsection.

  • 2014, c. 13, s. 84

PART IVRevenue Sharing

Interpretation

Marginal note:Definitions

 The following definitions apply in this Part.

Consumption Tax Acts

Consumption Tax Acts means sections 2 and 3 and Parts I, IIA and IV of the Revenue Act, S.N.S. 1995-96, c. 17, as amended from time to time, and any other Act of the Legislature of the Province, as amended from time to time, as may be prescribed. (lois sur la taxe à la consommation)

Insurance Premiums Tax Act

Insurance Premiums Tax Act means the Insurance Premiums Tax Act, R.S.N.S. 1989, c. 232, as amended from time to time. (Loi sur la taxation des primes d’assurance)

Nova Scotia Income Tax Act

Nova Scotia Income Tax Act means the Income Tax Act, R.S.N.S. 1989, c. 217, as amended from time to time. (Loi néo-écossaise de l’impôt sur le revenu)

Revenue Account

Revenue Account means the account established under section 219. (Compte de recettes)

  • 1988, c. 28, s. 211
  • 2014, c. 13, s. 85

Imposition of Consumption Taxes

Marginal note:Imposition of consumption taxes in offshore area

  •  (1) There shall be imposed, levied and collected under this Part in respect of the offshore area, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Consumption Tax Acts if the offshore area were in the Province.

  • Marginal note:Exception

    (2) Despite subsection (1), if taxes are imposed in respect of any matter under any of the Consumption Tax Acts and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter.

  • Marginal note:Application of Nova Scotia legislation

    (3) Subject to this Act and the regulations made under it, the Consumption Tax Acts and the regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing,

    • (a) a reference in those Acts to Her Majesty in right of the Province is to be read as a reference to Her Majesty in right of Canada;

    • (b) a reference in those Acts to the Province is to be read as a reference to the offshore area; and

    • (c) a reference in those Acts to the Minister responsible for the administration of any of those Acts or to the Provincial Tax Commissioner is to be read as a reference to the Minister of Finance.

  • Marginal note:Nova Scotia regulations

    (3.1) The following regulations apply for the purposes of subsection (3):

    • (a) any regulations made under the Consumption Tax Acts;

    • (b) any regulations made under an Act that was replaced by a Part of the Revenue Act, S.N.S. 1995-96, c. 17, that is referred to in the definition Consumption Tax Acts in section 211 to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with that Part; and

    • (c) any regulations made under the Sales Tax Act, S.N.S. 1996, c. 31, as amended from time to time.

  • Marginal note:Binding on certain entities

    (4) This section is binding on

    • (a) the corporations mentioned in Schedule I to the Federal-Provincial Fiscal Arrangements Act, if Nova Scotia is a participating province as defined in subsection 31(1) of that Act; and

    • (b) the corporations mentioned in Schedule II to that Act.

  • 1988, c. 28, s. 212
  • 2014, c. 13, s. 85

Imposition of Insurance Premiums Tax

Marginal note:Insurance premiums tax in offshore area

  •  (1) There shall be imposed, levied and collected under this Part in respect of the insurance premiums received by any company with respect to property that is situated in the offshore area at the time the insurance premiums become payable, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Insurance Premiums Tax Act if the property were situated in the Province.

  • Marginal note:Exception

    (2) Despite subsection (1), if taxes are imposed in respect of any matter under the Insurance Premiums Tax Act and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter.

  • Marginal note:Application of Nova Scotia legislation

    (3) Subject to this Act and the regulations made under it, the Insurance Premiums Tax Act and the regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing,

    • (a) a reference in that Act to the Province is to be read as a reference to the offshore area; and

    • (b) a reference in that Act to the Minister of Consumer Affairs is to be read as a reference to the Minister of Finance.

  • Marginal note:Nova Scotia regulations

    (3.1) The following regulations apply for the purposes of subsection (3):

    • (a) any regulations made under the Insurance Premiums Tax Act; and

    • (b) any regulations made under an Act that was replaced by the Insurance Premiums Tax Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Insurance Premiums Tax Act.

  • Definition of company

    (4) In this section, company has the meaning assigned by the definition insurance company in section 2 of the Insurance Premiums Tax Act.

  • 1988, c. 28, s. 213
  • 2014, c. 13, s. 85

Tax Administration Agreement

Marginal note:Power to collect

  •  (1) Subject to subsection 217(1), where a tax administration agreement is entered into pursuant to subsection (3), taxes, interest, penalties and other sums payable under section 212 or 213 may be collected and administered and refunds in respect thereof may be granted by the Government of the Province on behalf of the Government of Canada in accordance with the terms and conditions of the agreement, as amended from time to time pursuant to subsection (4).

  • Marginal note:Negotiation of tax administration agreement

    (2) The Minister of Finance shall, on the request of the Government of the Province, negotiate with the Minister of Finance of the Province a tax administration agreement with respect to the taxes, interest, penalties and other sums imposed under sections 212 and 213.

  • Marginal note:Tax administration agreement

    (3) On completion of the negotiation of a tax administration agreement pursuant to subsection (2), the Minister of Finance, with the approval of the Governor in Council, shall, on behalf of the Government of Canada, enter into a tax administration agreement with the Government of the Province pursuant to which the Government of the Province shall, on behalf of the Government of Canada, collect and administer the taxes, interest, penalties and other sums payable under sections 212 and 213 and, without limiting the generality of the foregoing, grant refunds or make other payments in respect of those taxes, interest, penalties and other sums in accordance with the terms and conditions set out in the agreement.

  • Marginal note:Amendments to the agreement

    (4) The Minister of Finance, with the approval of the Governor in Council, may, on behalf of the Government of Canada, enter into an agreement amending the terms and conditions of any tax administration agreement entered into pursuant to subsection (3).

  • Marginal note:No further liability

    (5) A tax administration agreement may provide that, where any payment is received by the Government of the Province on account of any taxes, interest, penalties or other sums payable by a person under

    • (a) section 212 or 213, or

    • (b) both

      • (i) section 212 or 213, and

      • (ii) the Consumption Tax Acts or the Insurance Premiums Tax Act,

    the payment so received may be applied by the Government of the Province towards the taxes, interest, penalties or other sums payable by the person under any such provision or Act in such manner as is specified in the agreement, notwithstanding that the person directed that the payment be applied in any other manner or made no direction as to its application.

  • Marginal note:Idem

    (6) Any payment or part thereof applied by the Government of the Province in accordance with a tax administration agreement towards the taxes, interest, penalties or other sums payable by a person under section 212 or 213

    • (a) relieves that person of liability to pay such taxes, interest, penalties or other sums to the extent of the payment or part thereof so applied; and

    • (b) shall be deemed to have been applied in accordance with a direction made by that person.

  • Marginal note:Proof of provision of tax administration agreement

    (7) A document purporting to be an agreement entered into pursuant to subsection (3) or (4) that is

    • (a) published in the Canada Gazette, or

    • (b) certified as such by, or on behalf of, the Receiver General, the Deputy Receiver General or the Minister of Finance

    is, in the absence of evidence to the contrary, evidence of the contents thereof and is admissible in evidence without proof of the signature or official character of the person purporting to have certified it.

  • 1988, c. 28, s. 214
  • 2014, c. 13, s. 86
 
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