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BILL NO. 37

                                              Government Bill

                 
                                                               
              3rd Session, 56th General Assembly
                         Nova Scotia
                   44 Elizabeth II, 1995-96

                 
                                                               
                                                               
                                                               
                                                               
                                                               
                                                               
                                                               
      An Act to Revise the Gasoline and Diesel Oil Tax,
       the Health Services Tax and the Tobacco Tax and
        to Provide for the More Efficient Enforcement
                  of those Revenue Measures




                          CHAPTER 17
                       ACTS OF 1995-96




                 
                                                               
                                                               
           The Honourable J. Bernard Boudreau, Q.C.
                     Minister of Finance


                 
                                                               
                                                               
                                                               
                                                               
                                                               
                                                               
          AS ASSENTED TO BY THE LIEUTENANT GOVERNOR
                       JANUARY 11, 1996






                 
                                                               
                           Halifax
          Printed by Queen's Printer for Nova Scotia
                               
                               
                               
                               
                               
       An Act to Revise the Gasoline and Diesel Oil Tax,
        the Health Services Tax and the Tobacco Tax and
         to Provide for the More Efficient Enforcement
                   of those Revenue Measures



         Be it enacted by the Governor and Assembly as follows:


         1  This Act may be cited as the Revenue Act.


         2  In this Act,

            (a) "collector" means any person who has collected or
         is required to collect taxes under this Act;

            (b) "Commissioner" means the Provincial Tax
         Commissioner appointed pursuant to the Public Service
         Act;

            (c) "Her Majesty" means Her Majesty in right of the
         Province;

            (d) "Minister" means the Minister of Finance;

            (e) "person" includes a firm, partnership, association
         of persons, estate heir, trustee, executor, administrator,
         agent or other legal representative of a person and a
         collector;

            (f) "prescribed" means prescribed by the regulations.


         3  The Minister has the general supervision and
management of this Act and the regulations.


         4  (1) Such persons as are necessary for the
administration of this Act and the regulations shall be
appointed in accordance with the Civil Service Act.

            (2) Notwithstanding subsection (1), the Commissioner
may engage, upon such terms and conditions as the
Commissioner deems fit, the services of professional and
technical persons and experts to advise the Commissioner as
the Commissioner deems necessary for the efficient carrying
out of this Act and the regulations.


                            PART I

                 GASOLINE AND DIESEL OIL TAX

         5  In this Part,

            (a) "consumer" means any person who uses or
         consumes or causes to be used or consumed gasoline or
         diesel oil in the Province by that person or by that person's
         family, agent, employee, partner or in connection with any
         equipment owned or operated by that person or any
         business in which that person has an interest;

            (b) "diesel oil" means the products distilled from
         petroleum that are capable of developing the power
         required for operating glow plug ignition system engines
         and that are commonly known as diesel oil, semi-diesel oil
         or fuel oil and includes every other product that fulfills the
         same purpose by the same means and for the same end,
         except gasoline, and includes any other products
         determined by the Commissioner to be diesel oil;

            (c) "gasoline" means the product distilled from
         petroleum that by a spark plug ignition system develops the
         power required for operating internal combustion engines,
         and also means every other product that fulfills the same
         purpose by the same means and for the same end, except
         diesel oil, and includes any other product determined by
         the Commissioner to be gasoline;

            (d) "purchaser" means any person who acquires
         gasoline or diesel oil in the Province for that person, that
         person's family, agent, employee, partner or in connection
         with any equipment owned or operated by that person or
         any business in which that person has an interest;

            (e) "tax" means a tax imposed pursuant to this Part
         and includes all penalties and interest that are, may be or
         may have been added to a tax pursuant to this Part, and
         deposits made or required to be made on account of tax
         liability under this Part.


         6  (1) Every purchaser shall pay to Her Majesty a tax at
the rate of thirteen and one-half cents per litre, or such other
rate as prescribed, on all gasoline purchased by or delivered to
such purchaser.

            (2) Every consumer shall pay to Her Majesty a tax at
the same rate on all gasoline used or consumed by the
consumer within the Province and in respect of which the tax
has not been paid.

            (3) The tax shall be paid to the Minister or an agent of
Her Majesty at the time and in the manner prescribed.


         7  Subject to the regulations, no person shall

            (a) sell or deliver gasoline to any person unless the tax
         is paid; or

            (b) use or consume gasoline unless the tax is paid.


         8  (1) Every purchaser shall pay to Her Majesty a tax at
the rate of fifteen and four-tenths cents per litre, or such other
rate as prescribed, on all diesel oil purchased by or delivered
to such purchaser.

            (2) Every consumer shall pay to Her Majesty tax at the
same rate on all diesel oil used or consumed by the consumer
within the Province and in respect of which the tax has not been
paid.

            (3) The tax shall be paid to the Minister or an agent of
Her Majesty at the time and in the manner prescribed by the
regulations.


         9  Subject to the regulations, no person shall

            (a) sell or deliver diesel oil to any person unless the
         tax is paid; or

            (b) use or consume diesel oil unless the tax is paid.


         10 (1) The Transportation Trust Fund is hereby continued
as part of the Consolidated Fund of the Province and shall be
used for the purpose of the construction and upgrading of all
100 Series highways.

            (2) Notwithstanding the Public Highways Act, there
shall be paid into the Transportation Trust Fund

                (a) two cents per litre of the tax levied pursuant to
            subsection 6(1); and

                (b) four and one-half cents per litre of the tax
            levied pursuant to subsection 8(1).


         11 No person shall operate or cause to be operated a
commercial vehicle in the Province unless the person has been
granted, upon application in the form required by the
Commissioner, a fuel licence or a single-trip fuel permit and
such licence or permit is in force at the time.


         12 (1) For the purpose of carrying into effect this Part
according to its true intent and of supplying any deficiency
therein, and for the purpose of relaxing the strictness of the law
relative to the incidence or the collection of the tax thereunder,
in cases where, without relaxation, great public inconvenience
or great hardship or injustice to persons or individuals could
not be avoided, the Governor in Council may make such
regulations as the Governor in Council deems necessary or
advisable.

            (2) Without restricting the generality of subsection (1),
the Governor in Council may make regulations

                (a) exempting any consumer or purchaser or class
            of consumers or purchasers from payment of the tax
            pursuant to this Part or any portion thereof and
            prescribing the methods by which any such consumer
            or purchaser or class of consumers or purchasers may
            obtain such exemption;

                (b) providing for the marking or dyeing of
            gasoline, diesel oil, furnace oil or stove oil, or all of
            them, and regulating or prohibiting, or both, the
            dealing with, possession, handling, sale, purchase, use
            and consumption of gasoline, diesel oil, furnace oil or
            stove oil so marked or dyed;

                (c) prohibiting the sale, purchase, use,
            consumption, transportation, delivery, storage,
            manufacture or importation of gasoline or diesel oil or
            any class, type or grade of gasoline or diesel oil
            without a permit;

                (d) defining any word or expression used but not
            defined in this Part;

                (e) respecting any matter the Governor in Council
            deems necessary or advisable to carry out effectively
            the intent and purpose of this Part.

            (3) The exercise by the Governor in Council of the
authority contained in this Section is regulations within the
meaning of the Regulations Act.


                           PART II

                     HEALTH SERVICES TAX

         13 In this Part,

            (a) "computer software" means packaged or pre-written computer software that is designed for general
         application, including the right to use the software, and
         includes modifications to the software and modifications of
         the software, whether the software is delivered by
         electronic, disk, tape or other means, but does not include

                (i) modifications to or of software solely to meet
            the requirements of a person if

                    (A) the purchase price or lease price, as
                applicable, of the modifications is separate from
                that of the unmodified software, and

                    (B) the purchase price or lease price of the
                modifications is greater than the purchase price or
                lease price, as applicable, of the software in its
                unmodified form,

                (ii)    software modified solely to meet the
            requirements of a person if

                    (A) the purchase price or lease price as
                applicable is for the software as modified, and

                    (B) the purchase price or lease price is
                greater than double what it would have been in its
                unmodified form, or

                (iii)   custom software, being

                    (A) software developed solely to meet the
                requirements of a person, and

                    (B) modifications to software referred to in
                subclause (i) when performed for the person for
                whom the software was originally developed,

         unless the software is a copy of software referred to in
         subclause (i), (ii) or (iii), or the right to use such software,
         that is sold or leased to someone other than the person for
         whom the software was originally modified or developed;

            (b) "consumption" or "use" includes the provision by
         way of promotional distribution of any tangible personal
         property and the incorporation into any structure, building
         or fixture of tangible personal property including those
         manufactured by the consumer or further processed or
         otherwise improved by the consumer;

            (c) "graphic design" includes, but is not limited to,

                (i) layout,

                (ii)    artwork,

                (iii)   illustration,

                (iv)    type setting,

                (v) drawing, and

                (vi)    design;

            (d) "inspector" means a person appointed as an
         inspector pursuant to this Part;

            (e) "lease" includes a contract for possession and
         profit of tangible personal property for consideration
         whether the consideration is expressed as rental, licence
         fee, royalty or other consideration, but does not include a
         conditional sales contract;

            (f) "manufacture or production" means the
         transformation or conversion of raw or prepared material
         into a different state or form from that in which it
         originally existed as raw or prepared material, but does
         not include production or processing;

            (g) "municipality" means a municipality as defined in
         the Municipal Affairs Act;

            (h) "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;

            (i) "offshore area" means Sable Island and the
         submarine area of the Province that is between the inner
         limits and the outer limits described in Schedule I, as
         amended from time to time, of the Canada-Nova Scotia
         Offshore Petroleum Resources Accord Implementation
         (Nova Scotia) Act;

            (j) "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;

            (k) "production or processing" means exploration for,
         extraction of, or transformation or conversion of any non-renewable resource to the extent and in the manner
         determined by the regulations;

            (l) "promotional distribution" means the provision by
         any person to others of any tangible personal property that
         is, in the opinion of the Minister, provided for any one or
         more of the following:

                (i) to describe or to promote or encourage the
            purchase, consumption or use of any tangible personal
            property,

                (ii)    to furnish to any person any directory, listing
            or compilation of persons, places, prices, services,
            commodities, places of business or users of any
            service, or

                (iii)   for any function, use or purpose
            prescribed by regulation to be promotional
            distribution;

            (m) "promotional distributor" means any person who
         is a resident of, or carries on business in, the Province and
         who, by way of promotional distribution, provides or
         causes to be provided to any person in the Province any
         tangible personal property the fair value of which is not
         specifically charged to, and required to be paid by, the
         person to whom such tangible personal property is
         provided;

            (n) "purchaser" means any person who acquires
         tangible personal property at a sale

                (i) for the person's own consumption or use,

                (ii)    for the consumption or use of other persons at
            that person's expense,

                (iii)   on behalf of or agent for a principal who
            desires such property for consumption or use by such
            principal or other persons at the principal's expense,

         and includes a user and a promotional distributor to the
         extent that the fair value of any tangible personal property
         provided by way of promotional distribution exceeds any
         payments specifically made by the person to whom such
         property is so provided;

            (o) "repair services" means the installation,
         adjustment, repair, restoration, reconditioning, refinishing
         or maintenance of tangible personal property that is
         taxable pursuant to this Part and includes any contract for
         installation, adjustment, repair, restoration,
         reconditioning, refinishing or maintenance of such tangible
         personal property, but does not include

                (i) the installation of tangible personal property
            that becomes real property,

                (ii)    motor vehicle towing or emergency battery
            boosting,

                (iii)   diagnosis, a safety inspection or an
            estimate when no installation, adjustment, repair,
            restoration, reconditioning, refinishing or maintenance
            is done at the same time,

                (iv)    the installation, adjustment, repair,
            restoration, reconditioning, refinishing or maintenance
            of tangible personal property for resale or lease by a
            vendor holding a registration certificate,

                (v) repair services rendered to a person's own
            tangible personal property by that person or that
            person's employees,

                (vi)    repair services exempted by the regulations,

                (vii)   repair services with respect to tangible
            personal property for which a rebate of tax is provided
            pursuant to this Part or the regulations;

            (p) "retail sale" means a sale to a purchaser for the
         purpose of consumption or use and not for resale;

            (q) "sale" includes

                (i) a conditional sale,

                (ii)    hire purchase,

                (iii)   a sale on credit or where the price is
            payable by instalments,

                (iv)    an exchange,

                (v) barter,

                (vi)    a lease,

                (vii)   a rental,

                (viii)  any contract whereby at a price or other
            consideration a person delivers to another tangible
            personal property,

                (ix)    the provision by way of promotional
            distribution of any tangible personal property, and

                (x) a transfer of title or possession, conditional or
            otherwise;

            (r) "sale in bulk" means a sale

                (i) outside of the usual course of business, of
            substantially an entire stock, or

                (ii)     of an interest in a business;

            (s) "sale price" or "purchase price" or "fair value"
         includes a price in money and also the value of services
         rendered, the actual value of the thing exchanged and other
         considerations accepted by the seller or person for whom
         the property passes as price or on account of the price of
         the thing covered by the contract, sale or exchange, and
         includes

                (i) customs, excise and sales tax imposed by or
            pursuant to an enactment of the Parliament of Canada,

                (ii)    a tax imposed pursuant to Part III,

                (iii)   charges for transportation, unless the total
            charges for transportation of the thing sold relate
            solely to transportation within the Province and are
            shown separately on the invoice or in the contract with
            the purchaser,

                (iv)    in relation to a telecommunication service, the
            total consideration paid by the purchaser for the
            provision of the service and for each period in respect
            of which an invoice for or in relation to the service is
            issued and includes, but is not limited to,

                    (A) sign-up charges,

                    (B) access charges,

                    (C) air time charges,

                    (D) usage charges,

                    (E) services charges,

                    (F) in the case of a dedicated
                telecommunication service, all charges for
                telecommunications provided as part of the
                service,

                    (G) in the case of any other telecommunication
                service, all such charges in respect of each
                telecommunication that meets at least two of the
                following criteria:

                        (I)  the telecommunication originates in
                    the Province,

                        (II) the telecommunication is received in
                    the Province,

                        (III)     the charge for the telecommunication
                    is invoiced with respect to a transmitter that is
                    ordinarily located in the Province,

                    (H) electronic access to information,

                    (I) electronic storage of information,

                    (J) provision of electronic connections to
                information or communication services, but not
                including services provided by a person or their
                employees using that person's equipment, and

                (v) the value of tangible personal property
            manufactured, processed or produced by a person and
            consumed by that person as determined in accordance
            with rules prescribed in the regulations;

            (t) "sign" includes, but is not limited to, a board or
         notice bearing any information, advertising, warning,
         commands or identification, but does not include signs that
         form part of the framework of a building;

            (u) "tangible personal property" means personal
         property that is the subject of ownership not coming under
         the denomination of real estate and that can be seen,
         weighed, measured, felt or touched or is in any way
         perceptible to the senses and includes, but is not limited to,

                (i) electricity,

                (ii)    telecommunications services,

                (iii)   transient accommodation,

                (iv)    repair services,

                (v) computer software,

                (vi)    signs,

                (vii)   any property referred to in Schedule II of
            the regulations made pursuant to the Income Tax Act
            (Canada) as prescribed, and

                (viii)  a graphic design service when used to
            produce other tangible personal property;

            (v) "tax" means a tax imposed pursuant to this Part
         and includes all penalties and interest that are, may be or
         may have been added to a tax pursuant to this Part, and
         deposits made or required to be made on account of tax
         liability pursuant to this Part;

            (w) "telecommunication service" means a message,
         music or sound transmitted by means of electronic waves or
         by any means whatsoever in the form of words, writing,
         images, sound, music symbols or other indications, and
         includes, but is not limited to,

                (i) the provision of telecommunications
            originating and terminating within the Province,

                (ii)    the provision of telecommunications
            originating within and terminating outside the
            Province or originating outside the Province and
            terminating within the Province, where the charges for
            the facilities are charged to and payable by a person
            residing in the Province,

                (iii)   local telephone service,

                (iv)    long distance telephone service, and

                (v) other services as prescribed by regulation;

            (x) "transfer of possession", "lease" or "rental"
         includes any transactions held by the Commissioner to be
         in lieu of a transfer of title, exchange or barter;

            (y) "transient accommodation" means the provision of
         lodging in hotels, motels, hostels, apartment houses,
         lodging houses, boarding houses, clubs and other similar
         accommodation, whether or not a membership is required
         for the lodging, but does not include

                (i) lodging let for a continuous period of thirty
            days or more,

                (ii)    lodging in a lodging house, rooming house or
            boarding house if such house has accommodation for
            fewer than four tenants,

                (iii)   lodging supplied to students, patients,
            residents or employees in educational institutions,
            hospitals, nursing homes or homes for the aged,

                (iv)    lodging supplied by religious or charitable
            organizations at summer camps and similar places,

                (v) tent or trailer sites supplied by a camp or
            trailer park,

                (vi)    lodging where the charge for the lodging is
            twenty dollars or less per day, or

                (vii)   rooms situated in a hotel or other lodging
            place that do not contain beds and that are used for
            displaying merchandise or holding meetings, dinners,
            receptions or entertainments;

            (z) "user" or "consumer" means any person who
         utilizes any tangible personal property for that person's
         own consumption or use, or for the consumption or use of
         other persons at that person's expense, or on behalf of, or
         as the agent for, a principal who desires to acquire such
         property for the consumption or use by such principal or
         other persons at the principal's expense and includes any
         person who consumes tangible personal property acquired
         by that person for resale, or who consumes tangible
         personal property manufactured, processed or purchased
         by that person;

            (aa)    "vendor" means any person who, in the
         ordinary course of that person's business, sells tangible
         personal property to a purchaser at a retail sale.


         14 This Part does not apply to the offshore area, except in
respect of

            (a) tangible personal property purchased on

                (i) a regularly scheduled ferry for use by the
            general public, or

                (ii)    vessels engaged in the transportation of
            persons for profit or with a view to profit,

         where the voyage originates or terminates inside the
         Province, or during a temporary stopover in the Province
         by a ferry or vessel that originates or terminates its voyage
         outside of the Province;

            (b) tangible personal property purchased on docks,
         wharfs or other structures that are permanently attached to
         land

                (i) above the low water mark of the Province, and

                (ii)    outside the offshore area; or

            (c) tangible personal property purchased for use in
         respect of submarine mines or mine workings accessible
         from outside the offshore area.


         15 (1) Every purchaser shall pay to Her Majesty a tax at
the rate of

                (a) three per cent of the purchase price of
            electricity; and

                (b) eleven per cent of the purchase price of all
            other tangible personal property purchased other than
            that referred to in clause (a).

            (2) For the purpose of this Part, every user and
consumer is deemed to have purchased the tangible personal
property from a vendor at a sale in the Province, and such
property is deemed to have passed at the sale.

            (3) Subject to subsection (4), where tangible personal
property has been purchased, whether before or after May 29,
1987, and at the time of the purchase is exempt from the tax
imposed pursuant to this Part or is taxed at a lower rate of tax
than that imposed pursuant to clause (1)(b) and the tangible
personal property is subsequently put to a taxable use within
four years of the purchase, the purchaser shall pay

                (a) the tax at the rate then in force, in accordance
            with the use to which the property is put, on the fair
            value of the property at the time of the change of use,

less

                (b) the tax, if any, paid by that purchaser pursuant
            to this Part in respect of that property.

            (4) Where the Commissioner deems fit, the
Commissioner may determine the fair value of any tangible
personal property for the purpose of taxation pursuant to this
Part.

            (5) The Commissioner shall give notice, in writing, of
the determination made pursuant to subsection (4) to the owner
of the tangible personal property either by mail or personal
service.

            (6) Where a used vehicle, as defined in the regulations,
is the subject of a sale between individuals who are not vendors
of used vehicles, the purchase price on which tax is required to
be paid pursuant to this Part is the purchase price determined
by the valuation system prescribed by regulation.

            (7) Every operator of a commercial flea market who
leases or rents or otherwise provides a table, selling space or
other facility to a person for the purpose of conducting sales of
tangible personal property subject to tax under this Part at the
flea market shall collect and remit to the Minister an amount
equal to fifty per cent of the fee charged for each table, selling
space or other facility, at the time and in the manner prescribed
by regulation.


         16 Where a person sells any tangible personal property at
a retail sale to a person who alleges that that person is not
purchasing it for consumption or use, the person who sells the
tangible personal property shall nevertheless require such
person to pay the tax, but such payment shall be refunded by
the Minister on receipt of satisfactory evidence that the tax was
wrongly paid.


         17 (1) Where a purchaser considers that the purchaser
has wrongly paid tax pursuant to this Part, the purchaser may,
within four years of the date of purchase, apply to the
Commissioner for a refund of the tax paid.

            (2) A purchaser is not entitled to a refund of tax
wrongly paid except in accordance with subsection (1).

            (3) This Section applies to a purchaser whether the tax
was paid before or after the coming into force of this Section.

            (4) Nothing in this Section affects the rights acquired
by a purchaser from a judgment or order of a court given or
made in litigation or proceedings commenced before June 3,
1992.


         18 (1) Every person who

                (a) brings tangible personal property into the
            Province; or

                (b) receives delivery in the Province of tangible
            personal property acquired by that person for value

                    (i) for the person's own consumption or use
                in the Province, or

                    (ii)     on behalf of, or as agent for, a principal
                who desires to acquire such property for the
                consumption or use in the Province by the
                principal or other persons at the principal's
                expense,

shall immediately

                (c) report the matter in writing to the
            Commissioner;

                (d) supply to the Commissioner the invoice and all
            other pertinent information as required by the
            Commissioner in respect of the consumption or use of
            such property; and

                (e) pay to Her Majesty the same tax in respect of
            the consumption or use of such property as would have
            been payable if the property had been purchased at a
            retail sale in the Province.

            (2) Where the tangible personal property referred to
in subsection (1) is of the same class and kind that is, in the
opinion of the Minister, available in the Province, there is no
entitlement to the benefit provided by Section 21.


         19 (1) Where the Commissioner deems fit, the
Commissioner may make a valuation of any tangible personal
property that passes at any sale, and thereupon the sale price
for the purpose of taxation under this Part shall be as
determined by the Commissioner.

            (2) The Commissioner shall give notice, in writing, of
the Commissioner's valuation to the seller and purchaser,
either by mail or personal service.


         20 The tax imposed by this Part shall be calculated
separately on every purchase, and shall be computed to the
nearest cent, and one-half cent shall be counted as one cent, but
where, on the same occasion or as part of one transaction,
several items of tangible personal property are purchased, the
total of the purchases is deemed one purchase for the purpose
of this Part, except that where on the same occasion or as part
of one transaction more than one bottle or can of liquor is
purchased from The Nova Scotia Liquor Commission the tax
imposed by this Part shall be calculated separately on the
purchase price of each bottle or can of liquor.


         21 Where tangible personal property located in the
Province is accepted in trade from the purchaser at the time of
sale by a vendor on account of the price of the tangible
personal property sold and the tax, if applicable, has been paid
on such tangible personal property accepted in trade, the
purchaser shall pay the tax on the difference between the
purchase price of the property sold and the credit allowed for
the tangible personal property accepted in trade on account of
the purchase price.


         22 (1) Subject to the regulations, no vendor shall sell any
tangible personal property in the Province at a retail sale
unless the vendor has been granted, upon application in the
form required by the Commissioner, a registration certificate
to act as a collector and such certificate is in force at the time
of sale.

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


         23 (1) A person in another province of Canada shall not
advertise for sale tangible personal property in the Province by
means of a telecommunication service unless that person has
been granted on that person's application, in the form required
by the Commissioner, a registration certificate pursuant to this
Part and the certificate is in force at the time of advertising.

            (2) The registration certificate referred to in
subsection (1) shall be issued by the Commissioner and the
certificate is not transferable.

            (3) The registrant shall forward a copy of the
certificate to each person who operates in the Province a
telecommunication service on which the registrant advertises.

            (4) Where the Commissioner considers that there is a
significant risk that an applicant for registration may not
collect or remit taxes pursuant to this Part, the Commissioner
may, as a condition of registration, require the applicant to
deposit a bond by way of cash or other security and, where the
Commissioner requires that a bond be deposited, Section 82
applies.

            (5) The Commissioner may cancel or suspend a
registration certificate granted to a person pursuant to this
Section or refuse to grant a registration certificate to a person
who

                (a) has committed an offence contrary to this Part
            or the regulations;

                (b) has failed to include or remit, when required,
            tax imposed pursuant to this Part; or

                (c) has failed to post the security required
            pursuant to Section 82.

            (6) A registrant is deemed to be an agent for the
Minister and as such shall collect and remit the tax imposed
pursuant to Section 15 in respect of tangible personal property
that the registrant sends into the Province.

            (7) A registrant is deemed to be a vendor for the
purpose of applying the provisions of this Act and the
regulations respecting the administration and enforcement of
this Act and the collection and remission of taxes pursuant to
this Act.

            (8) A person who operates a television or cable
television service shall not carry advertising, as referred to in
subsection (1), of a person required to be registered pursuant
to this Section unless that person is registered and the operator
has a copy of a registration certificate that is in force during
the time of advertising.

            (9) A person who violates this Section is guilty of an
offence and is liable, on summary conviction, to a fine of not
less than ten thousand dollars and not more than one hundred
thousand dollars and, in default of payment, to imprisonment
for a term not exceeding two years and, in addition, is liable to
pay the amount of the tax that is owing including any arrears,
penalties and interest.


         24 (1) In this Section, "non-resident contractor" does not
include a company that has been incorporated pursuant to the
laws of the Province for a period of at least twelve months prior
to the signing date of the contract.

            (2) Where a non-resident contractor enters into a
contract with a person pursuant to which, or in the carrying out
of which, tangible personal property will be consumed or used
in the Province, the non-resident contractor shall deposit with
the Minister a sum equivalent to five per cent of the total
amount to be paid under the contract, or shall furnish the
Minister with a guarantee bond satisfactory to the
Commissioner in a sum equivalent to five per cent of such total
amount, to require payment of the tax payable in respect of
tangible personal property consumed or used pursuant to or in
the carrying out of the contract and shall obtain a certificate,
in duplicate, from the Commissioner that the requirements of
this subsection have been met.

            (3) Any person dealing with a non-resident contractor
without first obtaining the duplicate copy of the certificate from
the Commissioner as required pursuant to subsection (2) shall
deduct five per cent of all amounts payable to the non-resident
contractor and pay that amount over to the Minister on behalf
of or as agent for the non-resident contractor, or shall furnish
the Minister with a guarantee bond satisfactory to the
Commissioner in a sum equivalent to five per cent of such total
amount to secure payment of the tax payable in respect of
tangible personal property consumed or used pursuant to or in
the carrying out of the contract.

            (4) A person who deals with a non-resident contractor
and who fails to comply with subsection (3) is personally liable
for payment of all amounts not paid over to the Minister as
required by subsection (3) or such other amount as is
established to the satisfaction of the Commissioner to be the tax
imposed by this Part in respect of tangible personal property
consumed or used pursuant to or in the carrying out of the
contract.


         25 (1) The following classes of tangible personal property
are exempt from the tax imposed by this Part:

                (a) food and food products for human
            consumption off the premises where purchased other
            than candies and similar confections, soft drinks, snack
            foods and prepared meals;

                (b) gasoline, coal, coke, fuel oil, natural and
            propane gas, and firewood for all purposes;

                (c) kerosene used for domestic purposes;

                (d) farm implements, farm machinery, horse-drawn vehicles, farm tractors, and parts for the same,
            live animals, live birds, live fish, disinfectants,
            insecticides, binder twine, metal wire, or netting for
            fences, and harnesses for horses, materials and
            equipment required for irrigation purposes and
            drainage tile, when purchased by a farmer for farm
            use;

                (e) boats, fishing nets and other apparatus
            ordinarily utilized in catching fish, when purchased by
            a commercial fisherman for use in the fishing trade;

                (f) tangible personal property purchased by a
            volunteer fire department, where the purchase is made
            on a purchase order bearing the certificate of an
            official of the fire department that the property is being
            purchased for the sole use of and with the funds of the
            fire department and is not being purchased for resale;

                (g) smoke detection and carbon monoxide
            detection equipment;

                (h) portable fire extinguishers and repairs
            thereto;

                (i) generators purchased for use in the logging
            industry where power is not available from a public
            utility;

                (j) natural water, including ice and steam, natural
            soil, sand, gravel and unfinished stone;

                (k) artificial limbs, orthopaedic appliances,
            equipment designed solely for the use of the physically
            challenged, hearing aids, dentures, dental and optical
            appliances when purchased pursuant to a prescription
            of a dentist, optometrist or medical practitioner,
            toothpaste, baby's needs, and personal hygiene
            supplies;

                (l) medicaments, whether purchased for use or
            consumption for humans or animals;

                (m) tangible personal property consumed or used
            in the production or processing of non-renewable
            resources;

                (n) transient accommodation purchased by a
            person attending a convention of twenty-five or more
            registered participants;

                (o) tangible personal property and parts thereof
            that are to be used or that are used in the manufacture
            or production of goods for sale;

                (p) tangible personal property purchased by
            manufacturers, producers or processors of goods, or
            such other persons engaged in other commercial
            activities as are designated by the Minister, for use by
            them in the detection, measurement, prevention,
            treatment, reduction or removal of pollutants to water,
            soil or air;

                (q) materials consumed or expended in the
            manufacture or production of goods for sale;

                (r) goods purchased for the purpose of being
            processed, fabricated or manufactured into, or
            incorporated into, goods for the purpose of sale;

                (s) goods purchased for the purpose of becoming
            attached to the goods referred to in clause (r) during
            the processing, fabrication or manufacture of goods
            for the purpose of sale;

                (t) machinery and equipment, and parts thereof,
            that are to be used or that are used in research and
            development;

                (u) fodder, grain, mill and other agricultural
            feeds, seeds, shrubs, plants, fertilizers, fungicides, soil
            and soil conditioners and weed control chemicals,
            when purchased by a farmer for farm use;

                (v) fruit and vegetable producing plants;

                (w) goods to be shipped by the seller for delivery
            outside the Province and ship stores delivered to a
            commercial vessel or boat that normally operates in
            extra-territorial waters;

                (x) vessels of more than five hundred tonnes gross,
            and repairs to such vessels;

                (y) vessels that do not exceed five hundred tonnes
            gross and that are operated for commercial purposes,
            as defined by the regulations, and repairs to such
            vessels;

                (z) tangible personal property purchased at a
            purchase price of twenty-five cents or less;

                (aa)    prepared meals when purchased at a
            purchase price of two dollars or less;

                (ab)    newspapers, however purchased,
            magazines and periodicals when purchased by
            subscription for delivery by mail;

                (ac)    tangible personal property purchased by
            Her Majesty in right of the Province, The Nova Scotia
            Liquor Commission or any other agency of the
            Province designated by the Minister;

                (ad)    tangible personal property purchased for
            a hospital as defined in the Hospitals Act if such
            property is purchased in good faith for the exclusive
            use of the hospital and not for resale;

                (ae)    tangible personal property purchased by
            a municipality or an agency thereof

                    (i) if the purchase is made on a purchase
                order bearing the certificate of an official of the
                municipality or agency thereof certifying that the
                goods are for the sole use of the municipality or
                agency, are being purchased with funds of the
                municipality or the agency and are not for resale,
                or

                    (ii)     generating or distributing electrical
                energy and purchased by that municipality or
                agency for the better operation, administration,
                generation or distribution by that municipality or
                agency of electrical energy;

                (af)    aircraft, normally engaged in foreign or
            interprovincial public carriage of passengers or
            freight for gain, and repairs thereto;

                (ag)    school textbooks;

                (ah)    funeral caskets for the interment of human
            remains;

                (ai)    school supplies;

                (aj)    clothing and repairs thereto when
            purchased at a purchase price of one hundred dollars
            or less per article unless otherwise provided by the
            regulations;

                (ak)    footwear and repairs thereto when
            purchased at a purchase price of one hundred dollars
            or less per pair unless otherwise provided by the
            regulations;

                (al)    books that are printed and bound, and that
            are solely for educational, technical, cultural or
            literary purposes, but not including directories, price
            lists, timetables, rate books, catalogues, periodic
            reports, fashion books, albums, magazines,
            periodicals, books for writing or drawing upon, or any
            books of the same general classes;

                (am)    settler's effects as defined in the
            regulations;

                (an)    electricity produced or manufactured from
            excess material and energy of an industrial process
            where the electricity is utilized by a corporation
            operating the process or a corporation that is,
            according to the regulations, related to it, for its own
            consumption or use, and machinery used to produce or
            manufacture such electricity;

                (ao)    safety equipment as defined by the
            regulations;

                (ap)    telecommunication services as prescribed
            by the regulations;

                (aq)    tobacco and tobacco products; and

                (ar)    tangible personal property purchased by
            ambassadors and consuls.

            (2) The exemptions referred to in subsection (1) may
be subject to criteria prescribed by regulation.

            (3) For the purpose of clause (1)(ae), and without
restricting the generality of subclauses (1)(ae)(i) and (ii), the
Minister may declare any organization to be an agency of a
municipality that out of funds obtained by assessment,
contribution or fundraising enterprises performs a function
that a municipality has power to assess for or perform.

            (4) A person in the Province to whom any tangible
personal property is provided by way of promotional
distribution is, with respect to the consumption or use of that
tangible personal property, exempt from the tax imposed by this
Part on the amount by which the fair value of the property
exceeds any payment that is made by the person solely and
specifically for the receipt by the person of the tangible
personal property so provided and that is not referable to the
purchase, consumption or use by the person of any other
property, right or service.


         26 No person who sells tangible personal property shall
advertise or hold out or state to the public or to any purchaser
or user, directly or indirectly, that the tax or any part thereof
imposed pursuant to this Part will be assumed or absorbed by
that person or that it will not be considered as an element in the
price to the purchaser or user or, if added, that it or any part
thereof will be refunded.


         27 (1) For the purpose of carrying into effect this Part
according to its true intent and of supplying any deficiency
therein, and for the purpose of relaxing the strictness of the law
relative to the incidence or the collection of the tax thereunder,
in cases where, without relaxation, great public inconvenience
or great hardship or injustice to persons or individuals could
not be avoided, the Governor in Council may make such
regulations as are considered necessary or advisable.

            (2) Without limiting the generality of subsection (1),
the Governor in Council may make regulations

                (a) to determine the extent and manner that
            exploration for, extraction of, or transformation or
            conversion of any non-renewable resource is
            production or processing;

                (b) providing for relaxing the strictness of the Part
            in cases involving the purchase of tangible personal
            property at sales conducted by religious or charitable
            organizations;

                (c) prescribing criteria for the purpose of
            exemptions pursuant to subsection 25(1);

                (d) prescribing the time and manner in which an
            operator of a commercial flea market shall remit to the
            Minister the amounts required pursuant to this Part;

                (e) prescribing telecommunication services that
            are exempt from the tax imposed by this Part;

                (f) prescribing a method for determining the
            purchase price of a used vehicle as defined in the
            regulations;

                (g) defining any word or expression used but not
            defined in this Part;

                (h) respecting any matter deemed necessary or
            advisable to carry out effectively the intent and
            purpose of this Part.

            (3) The exercise by the Governor in Council of the
authority contained in this Section is regulations within the
meaning of the Regulations Act.


         28 (1) Subject to subsection (2), the Minister shall
concurrently furnish the Minister of National Revenue for
Canada and the Minister of Finance for Canada with a copy of
every regulation proposed to be made pursuant to Section 27
on the recommendation of the Minister at least thirty days
before the regulation is made unless the Minister and the
Minister of National Revenue for Canada or the Minister and
the Minister of Finance for Canada, as the case may be,
otherwise agree.

            (2) Where a copy of a proposed regulation has been
furnished in accordance with subsection (1) and it is proposed
to make the regulation with amendments from the version so
furnished, that subsection does not apply in respect of the
proposed regulation as so amended, but the Minister shall
furnish the Minister of National Revenue for Canada or the
Minister of Finance for Canada, or both, as the case may be,
with a copy of the proposed regulation as amended, unless the
Minister and the Minister of National Revenue for Canada or
the Minister and the Minister of Finance for Canada, as the
case may be, otherwise agree.


         29 Clause 13(i) and Sections 14 and 28 cease to have
effect on such day as the Governor in Council orders and
declares by proclamation.


         30 The proceeds of any tax levied pursuant to this Part
shall be used to defray the costs of providing, operating and
maintaining hospitals, hospital facilities, hospital services,
nurses' homes, medical services and related health services.


         31 (1) The Health Services Reserve Account is continued.

            (2) The Minister may, from time to time and in any
fiscal year, pay into the Health Services Reserve Account out of
the Consolidated Fund of the Province such sum or sums as the
Minister deems necessary to establish a reserve for the purpose
of

                (a) providing the cost of the insured services
            under the Health Services and Insurance Act;

                (b) hospital equipment and construction grants;
            and

                (c) the cost of the administration of this Part,

and may, for those purposes, pay out of the Health Services
Reserve Account such sum or sums as may be necessary to
achieve those purposes and may, in addition thereto,

                (d) make loans to hospitals in such amount and
            upon such terms and conditions as are approved from
            time to time by the Governor in Council;

                (e) defray the cost of purchasing or acquiring
            control of a hospital as defined by the Hospitals Act;

                (f) invest any money in the Health Services
            Reserve Account in securities authorized for the
            investment of trust funds, and from time to time sell any
            such securities and purchase other securities
            authorized for the investment of trust funds, or pay the
            proceeds of the sale of any such securities into the
            Health Services Reserve Account.


                           PART III

                         TOBACCO TAX

         32 In this Part,

            (a) "consumer" means a person who purchases
         tobacco from a vendor at a retail sale

                (i) for that person's own consumption or for the
            consumption of other persons at that person's expense,
            or

                (ii)    as agent for a principal who desires to acquire
            tobacco for consumption by the principal or other
            persons at the expense of the principal;
         (b)    "offshore area" means Sable Island and the submarine
area of the Province that is between the inner limits and the
outer limits described in Schedule I, as amended from time to
time, of the Canada-Nova Scotia Offshore Petroleum Resources
Accord Implementation (Nova Scotia) Act;

            (c) "permit" means, unless the context otherwise
         requires, a wholesale vendor's permit or a retail vendor's
         permit issued pursuant to this Part;

            (d) "retail sale" means a sale to a consumer for
         purposes of consumption and not for resale;

            (e) "retail vendor" means a person who sells tobacco
         in the Province to a consumer at a retail sale, whether or
         not that vendor holds a retail vendor's permit;

            (f) "sale price", "purchase price" or "fair value"
         includes a price in money and also the value of services
         rendered, the actual value of the thing exchanged and other
         considerations accepted by the seller or person from whom
         the property passes as price or on account of the price of
         the thing covered by the contract, sale or exchange, and
         includes

                (i) customs duties, excise and sales tax imposed
            by or pursuant to an enactment of the Parliament of
            Canada, and

                (ii)    charges for transportation, unless the total
            charges for transportation of the thing sold relate
            solely to transportation within the Province and are
            shown separately on the invoice or in the contract with
            the purchaser;

            (g) "tax" means a tax imposed pursuant to this Part
         and includes all penalties and interest that are, may be or
         may have been added to a tax pursuant to this Part and
         includes deposits made or required to be made on account
         of tax liability under this Part;

            (h) "tobacco" means tobacco in any form, whether
         consumed by smoking, by chewing or as snuff;

            (i) "vendor" means a retail vendor or a wholesale
         vendor;

            (j) "wholesale vendor" means a person who sells
         tobacco in the Province for the purpose of resale.


         33 This Part does not apply to the offshore area, except in
respect of

            (a) tobacco purchased on

                (i) a regularly scheduled ferry for use by the
            general public, or

                (ii)    vessels engaged in the transportation of
            persons for profit or with a view to profit,

         where the voyage originates or terminates inside the
         Province, or during a temporary stopover in the Province
         by a ferry or vessel that originates or terminates its voyage
         outside of the Province;

            (b) tobacco purchased on docks, wharfs or other
         structures that are permanently attached to land

                (i) above the low-water mark of the Province, and

                (ii)    outside the offshore area; or

            (c) tobacco purchased for use in respect of submarine
         mines or mine workings accessible from outside the
         offshore area.


         34 (1) Every consumer shall pay to Her Majesty a tax at
the rate of

                (a) four and ninety-four one hundreds cents per
            cigarette for tobacco purchased in the form of a
            cigarette;

                (b) three and eighty-nine one hundreds cents per
            gram of tobacco for fine-cut tobacco;

                (c) six and twenty-three one hundreds cents per
            gram of tobacco for tobacco in the form of pre-proportioned tobacco sticks;

                (d) sixty-six per cent of the manufacturer's or
            importer's suggested retail selling price of tobacco in
            the form of cigars; and

                (e) three and sixty-two one hundreds cents per
            gram of tobacco in any other form.

            (2) For the purpose of this Part, every consumer of
tobacco is deemed to have purchased the tobacco from a
vendor at a retail sale in the Province and the tobacco is
deemed to have passed at the sale.


         35 Every person who

            (a) brings tobacco into the Province;

            (b) receives delivery in the Province of tobacco
         acquired by that person for value

                (i) for that person's own consumption in the
            Province, or for the consumption in the Province of
            other persons at that person's expense, or

                (ii)    on behalf of, or as agent for, a principal who
            desires to acquire the tobacco for consumption in the
            Province by such principal or other persons at the
            principal's expense,

shall immediately

            (c) report the matter in writing to the Commissioner;

            (d) supply to the Commissioner the invoice and all
         other pertinent information as required by the
         Commissioner in respect of the consumption of the
         tobacco; and

            (e) pay to Her Majesty the same tax in respect of the
         consumption of the tobacco as would have been payable if
         the tobacco had been purchased at a retail sale in the
         Province.


         36 (1) Where the Commissioner deems fit, the
Commissioner may make a valuation of tobacco that passes at
any sale, and thereupon the sale price for the purpose of
taxation pursuant to this Part is as determined by the
Commissioner.

            (2) The Commissioner shall give notice in writing of a
valuation pursuant to subsection (1) to the seller and
purchaser, either by mail or by personal service.


         37 No person shall sell or agree to sell tobacco to a
consumer at a retail sale, by any means, including vending
machines, unless the person has been granted, upon application
in the manner required by the Commissioner, a retail vendor's
permit and such permit is in force at the time of the sale.


         38 The Commissioner may issue a wholesale vendor's
permit upon application to the Commissioner by a person in the
manner and form required by the Commissioner.


         39 (1) No person shall be in possession of tobacco

                (a) on which tax has not been paid;

                (b) not bearing a prescribed mark; or

                (c) not purchased from a retail vendor who holds
            a valid retail vendor's permit, where the person in
            possession is a consumer.

            (2) No retail vendor shall be in possession of tobacco
other than tobacco purchased by the retail vendor from a
wholesale vendor who, at the time of purchase, held a
wholesale vendor's permit that was issued pursuant to this Part
and that, at the time of purchase, was in force.

            (3) No person shall distribute, sell, barter or offer for
sale or as a gift tobacco except as permitted by this Part or the
regulations.


         40 No person shall transport tobacco unless, at the time
the tobacco is being transported, that person is in possession
of a bill of lading, waybill or other document showing the
origin and destination of the tobacco.


         41 No person who sells tobacco shall advertise or hold out
or state to the public or to any purchaser, directly or indirectly,
that the tax or any part of the tax imposed pursuant to this Part
will be assumed or absorbed by that person or that it will not
be considered as an element in the price to the purchaser or, if
added, that it or any part thereof will be refunded.


         42 The judge of a court trying a prosecution for a
contravention of this Part may, in the absence of proof to the
contrary, infer that the substance in question is tobacco by the
substance's appearance, packaging or odour and from the fact
that a witness describes the substance as tobacco.


         43 (1) For the purpose of carrying into effect this Part
according to its true intent and of supplying any deficiency
therein and for the purpose of relaxing the strictness of the law
relative to the incidence or the collection of the tax thereunder,
in cases where, without relaxation, great public inconvenience
or great hardship or injustice to persons or individuals could
not be avoided, the Governor in Council may make such
regulations as are considered necessary or advisable.

            (2) Without limiting the generality of subsection (1),
the Governor in Council may make regulations

                (a) requiring tobacco sold in the Province to be
            marked in the manner prescribed by the regulations
            and providing for the stamping or otherwise marking
            of tobacco or the packages in which tobacco is sold;

                (b) governing the acquisition, transportation,
            storage, possession and sale of marked and unmarked
            tobacco;

                (c) defining any word or expression used but not
            defined in this Part;

                (d) respecting any matter deemed necessary or
            advisable to carry out effectively the intent and
            purpose of this Part.

            (3) A regulation made pursuant to subsection (2) may,
if it so provides, be retroactive in its operation to a date not
earlier than May 6, 1989.

            (4) The exercise by the Governor in Council of the
authority contained in this Section is regulations within the
meaning of the Regulations Act.


         44 (1) Subject to subsection (2), the Minister shall
concurrently furnish the Minister of National Revenue for
Canada and the Minister of Finance for Canada with a copy of
every regulation proposed to be made pursuant to Section 43
on the recommendation of the Minister at least thirty days
before the regulation is made unless the Minister and the
Minister of National Revenue for Canada or the Minister and
the Minister of Finance for Canada, as the case may be,
otherwise agree.

            (2) Where a copy of a proposed regulation has been
furnished in accordance with subsection (1) and it is proposed
to make the regulation with amendments from the version so
furnished, that subsection does not apply in respect of the
proposed regulation as so amended, but the Minister shall
furnish the Minister of National Revenue for Canada or the
Minister of Finance for Canada, or both, as the case may be,
with a copy of the proposed regulation as so amended, unless
the Minister and the Minister of National Revenue for Canada
or the Minister and the Minister of Finance for Canada, as the
case may be, otherwise agree.


         45 Clause 32(b), Section 33 and Section 44 cease to have
effect on such day as the Governor in Council orders and
declares by proclamation.


         46 The proceeds of any tax levied pursuant to this Part
shall be paid into the Consolidated Fund of the Province.


                           PART IV

                        ADMINISTRATION

         47 The purpose of this Part is to facilitate the
administration of Parts I, II and III of this Act in an efficient
and uniform manner.


         48 In this Part,

            (a) "auditor" means a person appointed as an auditor
         pursuant to this Act;

            (b) "certificate" means a certificate or permit issued
         pursuant to this Act or the regulations;

            (c) "consumer" means a consumer as defined in Part
         I, II or III of this Act and is applicable as the case may be;

            (d) "inspector" means an inspector appointed
         pursuant to this Act;

            (e) "offshore area" means Sable Island and the
         submarine area of the Province that is between the inner
         limits and the outer limits described in Schedule I, as
         amended from time to time, of the Canada-Nova Scotia
         Offshore Petroleum Resources Accord Implementation
         (Nova Scotia)Act;

            (f) "purchaser" means any person who acquires
         revenue property at a sale

                (i) for the person's own consumption or use,

                (ii)    for the consumption or use of other persons at
            the purchaser's expense, or

                (iii)   on behalf of or as agent for a principal
            who desires to acquire such property for personal
            consumption or use or for other persons at the
            principal's expense,

         and includes a consumer and a promotional distributor, as
         defined in Part II of this Act, to the extent that the fair value
         of any revenue property provided by way of promotional
         distribution exceeds any payments specifically made for the
         property by the person to whom such property is so
         provided;

            (g) "revenue property" means

                (i) gasoline and diesel oil as defined in Part I of
            this Act,

                (ii)    tangible personal property as defined in Part
            II of this Act,

                (iii)   tobacco as defined in Part III of this Act;

            (h) "sale" includes

                (i) a conditional sale,

                (ii)    hire purchase,

                (iii)   a sale on credit or where the price is
            payable by installments,

                (iv)    an exchange,

                (v) barter,

                (vi)    a lease,

                (vii)   a rental,

                (viii)  any contract whereby at a price or other
            consideration a person delivers to another revenue
            property,

                (ix)    the provision by way of promotional
            distribution of any revenue property, and

                (x) a transfer of title or possession, conditional or
            otherwise;

            (i) "sale in bulk" means a sale

                (i) outside of the usual course of business, of
            substantially an entire stock, or

                (ii)     of an interest in a business;

            (j) "sale price" or "purchase price" or "fair value"
         includes a price in money and also the value of services
         rendered, the actual value of the thing exchanged and other
         considerations accepted by the seller or person from whom
         the property passes as price or on account of the price of
         the thing covered by the contract, sale or exchange, and
         includes

                (i) customs, excise and sales tax imposed by or
            pursuant to an enactment of the Parliament of Canada,

                (ii)    a tax imposed pursuant to this Act,

                (iii)   charges for transportation, unless the total
            charges for transportation of the thing sold relate
            solely to transportation within the Province and are
            shown separately on the invoice or in the contract with
            the purchaser,

                (iv)    in relation to a telecommunication service, the
            total consideration paid by the purchaser for the
            provision of the service and for each period in respect
            of which an invoice for or in relation to the service is
            issued and, without restricting the generality of the
            foregoing, includes

                    (A) sign-up charges,

                    (B) access charges,

                    (C) air time charges,

                    (D) usage charges,

                    (E) service charges,

                    (F) in the case of a dedicated
                telecommunication service, all charges for
                telecommunications provided as part of the
                service,

                    (G) in the case of any other telecommunication
                service, all such charges in respect of each
                telecommunication that meets at least two of the
                following criteria:

                        (I) the telecommunication originates in
                    the Province,

                        (II)    the telecommunication is received in
                    the Province,

                        (III)   the charge for the
                    telecommunication is invoiced with respect to
                    a transmitter that is ordinarily located in the
                    Province,

                    (H) electronic access to information,

                    (I) electronic storage of information,

                    (J) provision of electronic connections to
                information or communication services, but not
                including services provided by a person or the
                person's employees using that person's equipment,
                and

                (v) the value of tangible personal property,
            manufactured, processed or produced by a person and
            consumed by the person, as determined in accordance
            with rules prescribed in the regulations;

            (k) "tax" means a tax imposed pursuant to this Act,
         whether before or after the coming into force of this Act,
         and includes all penalties and interest that are, may be or
         may have been added to a tax pursuant to this Act, and
         deposits made or required to be made on account of tax
         liability under this Act;

            (l) "taxpayer" means a person required by this Act to
         pay a tax;

            (m) "transfer of possession" means transfer of
         possession as defined in Part II of this Act.


         49 The Minister may require administrative fees, user fees
or other similar fees to be paid as prescribed.


         50 This Part does not apply to the offshore area except in
respect of

            (a) revenue property purchased on

                (i) a regularly scheduled ferry for use by the
            general public, or

                (ii)    vessels engaged in the transportation of
            persons for profit or with a view to profit,

         where the voyage originates or terminates inside the
         Province, or during a temporary stopover in the Province
         by a ferry or vessel that originates or terminates its voyage
         outside of the Province; or

            (b) revenue property purchased on docks, wharves or
         other structures that are permanently attached to land,

                (i) above the low-water mark of the Province, and

                (ii)    outside the offshore area;

            (c) revenue property purchased for use in respect of
         submarine mines or mine workings accessible from outside
         the offshore area.


                          LIABILITY

         51 (1) A taxpayer is liable for a tax until it is paid.

            (2) The Commissioner may, from time to time and at
such intervals as the Commissioner considers reasonable,
assess and reassess any tax payable under this Act by any
taxpayer and may vacate or vary any assessment or reassess-
ment and, thereupon, the tax so determined is due and payable
by the taxpayer.

            (3) Where a taxpayer fails to

                (a) pay a tax; or

                (b) substantiate a payment by records of the
            taxpayer,

the Commissioner may estimate the tax and such estimated
amount is deemed to be the amount of tax due and payable by
the taxpayer.

            (4) The Commissioner, or any person appointed by the
Commissioner, may make or cause to be made an audit of the
books of account, records, documents and papers of a taxpayer.

            (5) In the discretion of the Commissioner, or any
person appointed by the Commissioner, any or all books of
account, records, documents and papers of a taxpayer may be
audited and an assessment levied pursuant to Section 78.

            (6) A taxpayer shall make the taxpayer's books of
account, records, documents and papers available to the
Commissioner, or a person designated by the Commissioner,
for the purpose of allowing an audit to be made pursuant to this
Section.

            (7) In the discretion of the Commissioner, a tax may be
determined pursuant to subsection (2) and an amount of tax
may be estimated pursuant to subsection (3) by an audit
conducted pursuant to this Section.

            (8) The Commissioner shall, by personal service or by
mail, give to the taxpayer at the taxpayer's last known address
a notice of assessment, in the form prescribed, setting out the
amount determined pursuant to subsection (2) or estimated
pursuant to subsection (3), and in the case of a taxpayer having
more than one address, one of which is in the Province, such
notice may be sent to the taxpayer's address in the Province.

            (9) Liability to assessment is not affected by an
incorrect or incomplete assessment or by the fact that no
assessment was made.

            (10)    An assessment made shall, subject to being
varied or vacated on reconsideration or appeal and subject to
a reassessment, be valid and binding notwithstanding any
error, defect or omission in the assessment or any proceeding
under this Act relating to the assessment.

            (11)    This Section applies notwithstanding Parts I,
II and III of this Act.


         52 (1) Where the Commissioner deems fit, the
Commissioner may make a valuation of revenue property that
is the subject of a sale, and thereupon the sale price for the
purpose of taxation pursuant to this Act is as determined by the
Commissioner.

            (2) The Commissioner shall give notice in writing of a
valuation pursuant to subsection (1) to the seller and
purchaser, either by personal service or by mail.


                          COLLECTION

         53 (1) All taxes collected by a collector under this Act
shall be collected and remitted to the Minister at such time and
in such manner as may be required by the regulations.

            (2) In the event of failure on the part of a collector to
collect a tax, the collector shall immediately notify the
Commissioner.


         54 (1) A collector shall be paid such allowance or
commission as is prescribed for the services provided by a
collector in collecting and remitting a tax.

            (2) A collector may, as and when authorized by the
Commissioner, deduct any commission to which the collector
may be entitled from the amount to be remitted by the collector
to the Minister.

            (3) No person accepting an allowance or commission
pursuant to this Section is ineligible as a candidate for election
to or as a member of the House of Assembly.


         55 Every collector shall obtain all certificates required by
the regulations.


         56 (1) The tax imposed by this Act, whether the price is
payable in cash, on terms, by instalments or otherwise, shall be
collected and remitted to the Minister at the times and in the
manner prescribed by the regulations.

            (2) Without restricting the generality of subsection (1),
the regulations referred to in that subsection may provide for
the Commissioner to enter into agreements with persons
respecting the collection of tax and the remitting of tax to the
Minister by those persons, or their agents, as agents of Her
Majesty.

            (3) No person is ineligible as a member of the House
of Assembly by reason only of being a party to or receiving an
allowance under an agreement made pursuant to subsection
(2).

            (4) A person who is required to collect and remit tax
pursuant to subsection (1) is deemed for those purposes to be
an agent of the Minister and is deemed to be a collector for the
purpose of this Act.


         57 (1) Where a collector fails to collect a tax under this
Act or to make a return or remittance as required under this Act
or the regulations, or if the collector's returns are not
substantiated by the collector's records, the Commissioner may
make an estimate of

                (a) the amount of tax collected by the collector;

                (b) the amount of tax that should have been
            collected by the collector,

and such estimated amount is deemed to be the amount of tax
collected or that should have been collected by the collector
that the collector has not remitted.

            (2) In the discretion of the Commissioner, any or all of
an amount of tax may be estimated pursuant to subsection (1)
by an assessment pursuant to Section 78.

            (3) The Commissioner shall, by personal service or
mail, send a notice of assessment in the form and manner
required by the Commissioner to the collector, the collector's
heirs, executors, successors or assigns, or to the custodian or
trustee in bankruptcy of the assets of the collector's estate
setting out the amount estimated pursuant to subsection (1).

            (4) Proof that notice pursuant to subsection (3) has
been given constitutes prima facie proof that the amount stated
in the notice is due and owing, and the onus of proving
otherwise rests on the person who sold the revenue property.


         58 (1) Every collector and retail vendor shall keep such
records in the form and at the location prescribed by the
regulations and, when required to do so by the Commissioner
pursuant to the regulations, shall pay into and maintain in a
separate trust account all amounts of tax collected by the
collector pursuant to this Act and establish and maintain a
separate trust account and use that trust account for no other
purpose, and any failure to do so constitutes an offence.

            (2) In a prosecution brought against a collector or
retail vendor for a violation of subsection (1), a certificate
signed by the Commissioner stating that the collector or retail
vendor failed to keep such records and to make and file such
returns in the form prescribed by the regulations, or failed to
pay into and maintain in a separate account taxes collected by
that collector or failed to establish a separate trust account as
required pursuant to subsection (1), 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 in the certificate.

            (3) Every person who, in the opinion of the
Commissioner, is a wholesaler, manufacturer, importer or
jobber shall, at the direction of the Commissioner, keep such
records and forward to the Commissioner such copies or
extracts from those records at such time and in such manner as
the Commissioner requires.


         59 (1) Every person who collects any tax under this Act is
deemed to hold the tax in trust for payment to Her Majesty in
the manner and at the time provided for under the regulations,
whether or not the tax has in fact been kept separate and apart
by that person, and the tax shall, until paid, form a lien and
charge on the entire assets of the person's estate, and the lien
is deemed to be a mortgage or secured debenture and, subject
to the Labour Standards Code, is payable in priority to all
other liens, charges or mortgages in respect of those assets.

            (2) Every mortgagee, judgment creditor or other
person having a lien, charge or encumbrance on property
which is subject to a lien created pursuant to subsection (1),
may, at any time, pay to the Minister the amount of the lien and
add the amount so paid to the mortgage, judgment or other
security, and has in respect thereto the same rights, remedies
and privileges against the property as that person has by virtue
of or under the security held by that person, and may also sue
for and recover in any action or proceeding for debt the amount
so paid, together with interest on the amount, against the
person primarily liable to pay that amount.


                     OBJECTION AND APPEAL

         60 (1) Where

                (a) a taxpayer disputes liability for the amount
            assessed against the taxpayer; or

                (b) a collector disputes liability for the amount
            assessed against the collector,

the taxpayer or collector, as the case may be, may personally or
by a solicitor or agent, within sixty days from the date of
service or mailing of a notice of assessment, serve on the
Commissioner a notice of objection in duplicate setting out the
reasons for the objection and all relevant facts.

            (2) A notice of objection pursuant to subsection (1)
shall be delivered to the office of the Commissioner or sent by
mail and addressed to the Commissioner.

            (3) Upon receipt of the notice of objection, the
Commissioner shall, within sixty days, reconsider the matter
and vacate, confirm or vary the estimate, valuation or
assessment, and the Commissioner shall notify the person of the
Commissioner's decision by mail.


         61 (1) Where a person who served or caused to be served
a notice of objection pursuant to Section 60 is dissatisfied with
the decision of the Commissioner pursuant to subsection 60(3),
the person may, within thirty days of receipt of the decision,
appeal to the Nova Scotia Utility and Review Board.

            (2) An appeal pursuant to subsection (1) shall be taken
by

                (a) filing a notice of appeal, in the form
            prescribed by the regulations, with the Clerk of the
            Nova Scotia Utility and Review Board; and

                (b) giving a copy of the notice to the Minister and
            the Commissioner,

within thirty days of the receipt of the decision to which the
appeal relates.

            (3) The  Nova Scotia Utility and Review Board shall
hear an appeal within sixty days after the notice of appeal is
filed with the Clerk of the Board or such longer period of time
as agreed upon by the appellant and the Minister.

            (4) The appellant and the Minister may appear at a
hearing held by the Nova Scotia Utility and Review Board
pursuant to this Section, either personally or by counsel, and
may adduce evidence, cross-examine witnesses and make
representations to the Board.

            (5) After a hearing held pursuant to this Section, the
Nova Scotia Utility and Review Board shall consider the matter
and, within sixty days of the hearing, affirm, vary or reverse the
decision of the Commissioner and forthwith give the appellant
and the Minister written notice of the decision of the Board by
mail or by personal service.


         62 An estimate made by the Commissioner pursuant to
Section 78 shall not be varied or disallowed due to an
irregularity, informality, omission or error on the part of any
person in the observing of any directory provision up to the
date of the giving of the notice of the estimate.


         63 The giving of a notice of objection or a notice of appeal
by any person, or any delay in the hearing of the appeal, does
not in any way affect the due date, interest or penalties or any
liability for payment provided under this Act in respect of any
taxes due and payable or that have been, or should have been,
collected on behalf of Her Majesty that are the subject-matter
of the appeal or in any way delay the collection of the taxes.


         64 Where the estimate of the Commissioner is set aside or
reduced by the Commissioner or on appeal, the Minister shall
refund the amount or excess amount of taxes which have been
paid or collected on behalf of Her Majesty and of any
additional interest or penalty imposed and paid on those taxes
together with interest on the amount refunded at a rate and
calculated in a manner prescribed by the regulations.


         65 A taxpayer remains liable for the tax imposed pursuant
to this Act until the tax has been collected and, in the event of
failure on the part of the person selling revenue property to
collect the tax, the seller shall immediately notify the
Commissioner, and the taxpayer may be sued for the tax in any
court of competent jurisdiction.


                       RECOVERY OF TAX

         66 (1) The amount of any taxes that are due and payable
pursuant to this Act that have been collected on behalf of Her
Majesty constitute a debt due to Her Majesty and may be
recovered by action in any court as a debt due to Her Majesty,
and the court may make an order as to the costs of such action
in favour of or against Her Majesty.

            (2) An action for the recovery of tax shall be brought
by the Minister of Justice on behalf of Her Majesty and shall be
tried without a jury and the burden of proving that the tax is not
due or was not collected is on the person against whom the
action is brought.

            (3) Where default is made in the payment of any taxes
that are due and payable pursuant to this Act that have been
collected on behalf of Her Majesty, or any part thereof, the
Commissioner may issue a certificate stating the amount so
due, the amount of taxes remaining unpaid, including interest
and penalties, and the name of the person by whom it is
payable, and may file the certificate with a prothonotary of the
Supreme Court of Nova Scotia and, when so filed, the
certificate has the same force and effect and all proceedings
may be taken on the certificate as if the certificate were a
judgment of the Supreme Court for the recovery of a debt of the
amount stated in the certificate against the person named in the
certificate.


         67 (1) Where a corporation fails to remit an amount of tax
as required pursuant to this Act, the directors of the
corporation at the time the corporation was required to remit
the amount are jointly and severally liable, together with the
corporation, to pay that amount and any interest thereon or
penalties relating thereto.

            (2) A director of a corporation is not liable pursuant
to subsection (1) unless

                (a) a certificate for the amount of the
            corporation's liability referred to in subsection (1) has
            been registered in the Supreme Court of Nova Scotia
            and execution for that amount has been returned
            unsatisfied, in whole or in part;

                (b) the corporation has commenced liquidation or
            dissolution proceedings or has been dissolved and a
            claim for the amount of the corporation's liability
            referred to in subsection (1) has been proved within six
            months after the earlier of the date of commencement
            of the proceedings and the date of dissolution; or

                (c) the corporation has made an assignment or a
            receiving order has been made against the corporation
            under the Bankruptcy and Insolvency Act (Canada)
            and a  claim for the amount of the corporation's
            liability referred to in subsection (1) has been proved
            within six months after the date of the assignment or
            receiving order.

            (3) A director of a corporation is not liable for a
failure under subsection (1) where the director exercised the
degree of care, diligence and skill to prevent the failure that a
reasonably prudent person would have exercised in comparable
circumstances.

            (4) The Commissioner may assess any person for any
amount payable by that person pursuant to this Section.

            (5) An assessment pursuant to subsection (4) of any
amount payable by a person who is a director of a corporation
shall not be made more than two years after that person last
ceased to be a director of the corporation.

            (6) Where an execution referred to in clause (2)(a) has
been issued, the amount recoverable from a director is the
amount remaining unsatisfied after execution.

            (7) Where a director of a corporation pays an amount
in respect of the corporation's liability referred to in subsection
(1) that is proved in liquidation, dissolution or bankruptcy
proceedings, the director is entitled to any preference that Her
Majesty would have been entitled to had the amount not been so
paid and, where a certificate that relates to the amount has
been registered, the director is entitled to an assignment of the
certificate to the extent of the director's payment, which
assignment the Commissioner is empowered to make.

            (8) A director who satisfies a claim pursuant to this
Section is entitled to contribution from the other directors who
were liable for the claim.


         68 (1) Where the Commissioner has knowledge or
believes on reasonable grounds that a person is or will be,
within ninety days, liable to make a payment to another person
who is liable to pay or remit an amount pursuant to this Act, in
this Section referred to as the "tax debtor", the Commissioner
may, by a letter served personally or by mail, require the
person to pay forthwith, where the moneys are immediately
payable, and in any other case, as and when the moneys become
payable, the moneys otherwise payable to the tax debtor, in
whole or in part, to the Minister on account of the tax debtor's
liability under this Act.

            (2) Without limiting the generality of subsection (1),
where the Commissioner has knowledge or believes on
reasonable grounds that within ninety days

                (a) a bank, credit union, trust company or other
            similar person, in this Section referred as the
            "institution", will loan or advance moneys to, or make
            payment on behalf of, or make a payment in respect of
            a negotiable instrument issued by a tax debtor who is
            indebted to the institution and who has granted
            security in respect of the indebtedness; or

                (b) a person, other than an institution, will loan or
            advance moneys to, or make a payment on behalf of, a
            tax debtor who the Commissioner knows or believes on
            reasonable grounds

                    (i) is employed by, or is engaged in providing
                services or property to, that person or was or will
                be, within ninety days, so employed or engaged, or

                    (ii)    where that person is a corporation, is not
                dealing at arms length with that person,

the Commissioner may, by a letter served personally or by mail,
require the institution or person, as the case may be, to pay, in
whole or in part, to the Minister on account of the tax debtor's
liability under this Act the moneys that would otherwise be so
loaned, advanced or paid, and any moneys so paid to the
Minister are deemed to have been loaned, advanced or paid, as
the case may be, to the tax debtor.

            (3) Notwithstanding any enactment, where the
Commissioner has knowledge or believes on reasonable
grounds that a particular person is or will become, within
ninety days, liable to make a payment to

                (a) a tax debtor; or

                (b) a secured creditor who has a right to receive
            the payment that, but for a security interest in favour of
            the secured creditor, would be payable to the tax
            debtor,

the Commissioner may, by a letter served personally or  by
mail, require the particular person to pay forthwith where the
moneys are immediately payable, and in any other case, as and
when the moneys become payable, the moneys otherwise
payable to the tax debtor or the secured creditor, in whole or in
part, to the Minister on account of the tax debtor's liability and,
on receipt of that letter by the particular person, the amount of
those moneys that is required by that letter to be paid to the
Minister  become the property of Her Majesty, notwithstanding
any security interest in those moneys, and shall be paid to the
Minister in priority to any such security interest.

            (4) In subsection (3),

                (a) "secured creditor" means a particular person
            who has a security interest in the property of another
            person or who acts for or on behalf of the particular
            person with respect to the security interest, and
            includes a trustee appointed under a trust deed
            relating to a security interest, a receiver or receiver-manager appointed by a secured creditor or by a court
            on the application of a secured creditor, a sequestrator
            and any other person performing a similar function;

                (b) "security interest" means any interest in
            property that secures payment or performance of an
            obligation, and includes an interest created by or
            arising out of a debenture, mortgage, hypothec, lien,
            pledge, charge, deemed or actual trust, assignment or
            encumbrance of any kind whatever, however or
            whenever arising, created, deemed to arise or
            otherwise provided for.

            (5) A receipt issued by the Commissioner for moneys
paid as required pursuant to this Section is a good and
sufficient discharge of the original liability to the extent of the
payment.

            (6) Where the Commissioner has, pursuant to this
Section, required a person to pay to the Minister on account of
the liability under this Section of a tax debtor moneys otherwise
payable by the person to the tax debtor as interest, rent,
remuneration, a dividend, an annuity or other periodic
payment, the requirement is applicable in respect of all such
payments to be made by the person to the tax debtor until the
liability under this Section is satisfied, and operates to require
payments to the Minister out of each such payment of such
amount as may be stipulated by the Commissioner in a letter
served personally or by registered mail.

            (7) Every person who fails to comply with a
requirement under subsection (1), (3) or (6) is liable to pay to
Her Majesty an amount equal to the amount that the person was
required under subsection (1), (3) or (6), as the case may be, to
pay to the Minister.

            (8) Every institution or person that fails to comply with
a requirement under subsection (2) with respect to moneys to
be loaned, advanced or paid is liable to pay to Her Majesty an
amount equal to the lesser of

                (a) the aggregate of moneys so loaned, advanced
            or paid; and

                (b) the amount that the institution or person was
            required under that subsection to pay to the Minister.

            (9) The Commissioner may assess any person for any
amount payable pursuant to this Section by the person to the
Minister.

            (10)    An assessment of an amount payable pursuant
to this Section by a person to the Minister shall not be made
more than four years after the letter from the Commissioner
requiring the payment is served on the person.

            (11)    Where an amount that would otherwise have
been payable to or on behalf of the tax debtor is paid by a
person to the Minister pursuant to a letter from the
Commissioner served on the person pursuant to this Section or
pursuant to an assessment under subsection (9), the person is
deemed, for all purposes, to have paid the amount to or on
behalf of the tax debtor.


         69 Where a person is indebted to Her Majesty pursuant to
Sections 68 to 72, the Commissioner may require the retention
by way of deduction or set-off of such amount as the
Commissioner may specify out of any amount that may be or
become payable to that person by Her Majesty.


         70 For the purpose of collecting debts owed by a person
to Her Majesty pursuant to Sections 68 to 72, the Commissioner
may purchase or otherwise acquire any interest in the person's
property that the Commissioner is given a right to acquire in
legal proceedings or under a court order or that is offered for
sale or redemption, and may dispose of any interest so acquired
in such manner as the Commissioner considers reasonable.


         71 (1) Where the Commissioner has knowledge or
believes on reasonable grounds that a person is holding
moneys that were seized by a peace officer, in the course of
administering or enforcing the criminal law of Canada, from
another person who is liable to make a payment under this Act,
in this Section referred to as the "tax debtor", and that are
restorable to the tax debtor, the Commissioner may, by a letter
served personally or by mail, require that person to turn over
the moneys otherwise restorable to the tax debtor, in whole or
in part, to the Minister on account of the tax debtor's liability
under this Act.

            (2) A receipt issued by the Commissioner for moneys
turned over as required pursuant to this Section is a good and
sufficient discharge of the requirement to restore the moneys to
the tax debtor to the extent of the amount so turned over.


         72 (1) Where a person fails to pay an amount as required
pursuant to this Act, the Commissioner may give thirty days'
notice to the person by mail addressed to that person's last
known address of the Commissioner's intention to direct that
the person's goods and chattels be seized and sold, and, if the
person fails to make the payment before the expiration of the
thirty days, the Commissioner may issue a certificate of the
failure and direct that the person's goods and chattels be
seized.

            (2) Property seized pursuant to subsection (1) shall be
kept for ten days at the expense and risk of the owner and, if the
owner does not pay the amount due together with all expenses
within the ten days, the property seized shall be sold by public
auction.

            (3) Except in the case of perishable goods, notice of a
sale referred to in subsection (2) setting out the time and place
of the sale, together with a general description of the property
to be sold, shall, at a reasonable time before the goods are sold,
be published at least once in one or more newspapers of
general local circulation.

            (4) Any surplus resulting from a sale referred to in
subsection (2), after deduction of the amount owing and all
expenses, shall be paid or returned to the owner of the property
seized.

            (5) Such goods and chattels of any person in default as
would be exempt from seizure under a writ of execution issued 
by the  Supreme Court of Nova Scotia are exempt from seizure
pursuant to this Section.


         73 In addition to any penalties provided in this Act or the
regulations, the Commissioner may apply to a judge of the
Supreme Court of Nova Scotia for an injunction against any
collector who, having been found guilty of an offence against
this Act or the regulations, continues to sell revenue property
without holding a valid registration certificate issued pursuant
to this Act or the regulations or who has breached any
agreement made pursuant to the regulations ordering the
collector to cease selling such revenue property, until the
collector has fulfilled the collector's obligations under this Act
or the regulations and has paid the costs of the application.


         74 The powers conferred by this Act for the recovery of
taxes or money collected as taxes, by action and by filing a
certificate, may be exercised separately or concurrently, or
cumulatively, and the liability of the person for the payment of
any tax pursuant to this Act or the liability to remit taxes
collected is not affected in any way by the fact that a fine or
penalty has been imposed on or paid by the person in respect
of any contravention of this Act.


                     PENALTY AND INTEREST

         75 (1) Where the Commissioner is satisfied that a person
failed to remit or pay any tax as required by this Act or the
regulations, the Commissioner may assess against the person
a penalty equal to five per cent of the amount not remitted or
paid.

            (2) In addition to the penalty referred to in subsection
(1), the Commissioner may

                (a) where the Commissioner is satisfied that a
            person wilfully failed to remit tax collected as required
            by this Act or the regulations, assess against the
            person a penalty of not less than twenty-five per cent
            and not more than one hundred per cent of the amount
            not remitted;

                (b) where the Commissioner is satisfied that a
            person evaded the payment of tax by wilfully making a
            false or deceptive statement or by wilful default or
            fraud, assess against the person a penalty equal to
            twenty-five per cent of the amount evaded; or

                (c) where a person fails to maintain records as
            prescribed by the regulations, assess a penalty of
            twenty-five per cent of the amount of tax due and
            payable.

            (3) The Commissioner may, at any time,

                (a) whether or not the Commissioner has assessed
            a penalty pursuant to subsection (1) or (2); and

                (b) in respect of any period during which tax
            under this Act or the regulations ought to have been
            remitted or paid,

assess on the amount of taxes not remitted or paid as required
under this Act or the regulations, interest at a rate prescribed
by the Governor in Council.

            (4) The penalty and interest under this Section form
part of the amount of tax due or accruing due provided for in
Section 59.

            (5) The Commissioner may, where the Commissioner
deems fit, vary an assessment made pursuant to subsection (1)
or (2) within a period of sixty days from the date of the original
assessment.
         (6)    Penalties or interest collected pursuant to this Section
shall be paid to the Minister.


                     AUDIT AND INSPECTION

         76 In Sections 77 to 81,

            (a) "auditor" means an auditor appointed pursuant to
         this Act and includes a member of the Royal Canadian
         Mounted Police and a member of a municipal police force
         within the meaning of regulations made pursuant to the
         Police Act;

            (b) "documents" includes money, securities and,
         whether computerized or not, books, records, letters,
         telegrams, vouchers, invoices, accounts and statements,
         including financial statements;

            (c) "dwelling house" means the whole or any part of a
         building or structure that is kept or occupied as a
         permanent or temporary residence and includes

                (i) a building that is on the same parcel of land
            and that is connected to it by a doorway or by a
            covered and enclosed passageway, and

                (ii)    a unit that is designed to be mobile and to be
            used as a permanent or temporary residence and is
            being used as a permanent or temporary residence.


         77 An identification card purporting to be signed by the
Commissioner, or a person authorized by the Commissioner to
issue identification cards for auditors, is prima facie proof that
the person named on the card is an auditor within the meaning
of this Act without any proof of appointment or signature.


         78 (1) An auditor, or any person appointed by the
Commissioner, may, from time to time, and at all reasonable
times, enter the business premises occupied by any person,
collector or consumer, or the premises where revenue property
or records are kept to determine whether this Act and the
regulations are being and have been complied with, or to
inspect, audit and examine books of account, records or
documents, or to ascertain the quantities of revenue property
purchased, on hand, sold or used by the person, collector or
consumer, and whether the tax collected or payable by that
person has been remitted to the Minister, and the person
occupying or in charge of the premises shall answer all
questions pertaining to these matters and shall produce such
books of account, records or documents as may be required.

            (2) Where it appears from the inspection, audit or
examination of the books of account, records or documents that
this Act or the regulations have not been complied with, the
person making the inspection, audit or examination shall
calculate the amount of tax collected or that should have been
collected on the sale of revenue property and the tax due on
purchase or consumption for own use in such manner and form
and by such procedure as the Commissioner deems adequate
and expedient, and the Commissioner shall assess the person
for the amount of the tax so calculated and the person may
appeal the amount of the assessment pursuant to Section 60.

            (3) Where a person fails to substantiate the person's
liabilities and obligations under this Act and the regulations by
records kept by the person, the Commissioner, or a person
designated by the Commissioner, may estimate the unpaid tax
and such estimation is deemed to be the amount of tax due and
payable by the person.

            (4) For the purpose of subsection (3), the
Commissioner may assess a penalty of twenty-five per cent of
the amount of tax due and payable by the person in addition to
any other penalty.

            (5) Notwithstanding subsection (10), in the discretion
of the Commissioner or a person appointed by the
Commissioner, any or all of the books of account, records or
documents of any person may be audited for such a period or
periods of time as the Commissioner, or a person designated by
the Commissioner, approves, whether such approval for the
period or periods of time is given before or after the audit, and
the results of the audit may be applied over the audit period or
any part of the audit period.

            (6) A person shall make the person's books of account,
records or documents available to the Commissioner, or a
person designated by the Commissioner, for the purpose of
allowing an estimate to be made pursuant to subsection (3).

            (7) Liability to assessment is not affected by an
incorrect or incomplete assessment or by the fact that no
assessment has been made.

            (8) The Commissioner may give notice in writing, by
personal service or by mail, to the person setting out the
amount determined or estimated pursuant to this Section, and
in the case of a person having more than one address, one of
which is in the Province, the notice may be sent to the address
in the Province.

            (9) The Commissioner may, where the Commissioner
deems fit, vary an assessment made pursuant to this Section
within sixty days from the date of the original assessment, and
such varied assessment is deemed to be an assessment made
pursuant to this Section.

            (10)    In making an assessment pursuant to this
Section, the Commissioner shall not consider a period or
periods of time greater than four years prior to the date of
commencement of the inspection, audit or examination of the
books of account, records or documents, unless the
Commissioner deems the person did not exercise the degree of
care, diligence and skill to prevent an offence that a reasonably
prudent person would exercise in comparable circumstances,
or if there is evidence that the person has committed fraud, and
the results may be applied over the period or any part of the
period.


         79 (1) Where an auditor, or person appointed by the
Commissioner, believes on reasonable grounds that a person
is contravening or has contravened this Act, the auditor, or
person appointed by the Commissioner, may apply to a judge
of the Provincial Court or a justice of the peace for a warrant
pursuant to subsection (2).

            (2) Where, on an application pursuant to subsection
(1), a judge of the Provincial Court or a justice of the peace is,
by information on oath, satisfied that there are reasonable
grounds for believing that this Act is being contravened, the
judge or justice of the peace may issue a warrant authorizing
an auditor or person appointed by the Commissioner to do one
or more of the following things:

                (a) enter any dwelling house, business premises,
            motor vehicle, aircraft, ship or boat, cargo container
            or receptacle, search therein for revenue property in
            respect of which the tax has not been paid and seize the
            revenue property;

                (b) make such inquiries as the auditor or person
            appointed by the commissioner considers necessary;

                (c) make copies or abstracts of any documents
            that may afford evidence of a contravention of this Act;

                (d) take away any documents for the purpose of
            making copies, as long as the copies are returned
            forthwith to the person from whom the documents were
            taken.

            (3) The owner or person in charge of the dwelling
house, business premises, motor vehicle, aircraft, ship or boat,
cargo container or receptacle and every person found therein
shall give the auditor or person appointed by the Commissioner
all reasonable assistance to enable the auditor or person to
carry out duties and functions pursuant to this Section, and
shall furnish such information as the auditor, or person
appointed by the Commissioner, may reasonably require, and
every person who fails to do so is guilty of an offence.

            (4) Notwithstanding subsection (1), an auditor, or
person appointed by the Commissioner, may exercise the power
of search referred to in subsection (2) without a warrant if the
conditions for obtaining the warrant exist but by reason of
exigent circumstances it is not practical to obtain a warrant.

            (5) For the purpose of subsection (4), exigent
circumstances include circumstances in which the delay
necessary to obtain the warrant would result in danger to
human life or the loss or destruction of evidence.


         80 (1) Where, upon a search of a motor vehicle, aircraft,
ship or boat, cargo container or receptacle pursuant to Section
79, revenue property is found in respect of which it is
reasonable to believe an offence against this Act or the
regulations has been committed, the motor vehicle, aircraft,
ship or boat, cargo container or receptacle may be detained by
an auditor, or a person appointed by the Commissioner, until
the tax or any penalty or interest imposed pursuant to this Act
are paid or security satisfactory to the Minister is given for the
payment of the tax, penalty or interest or sold pursuant to
subsection (2).

            (2) A motor vehicle, aircraft, ship or boat, cargo
container or receptacle detained pursuant to subsection (1)
may be sold after the expiration of thirty days from the date of
the detention to pay the tax and penalty and any expenses
incurred in the detention and sale unless, within that period of
thirty days, payment is made of the taxes and penalty imposed
pursuant to this Act or the regulations, or security satisfactory
to the Minister is given.

         81 (1) Where a person who does not hold a valid
certificate has possession or control of revenue property in
respect of which the tax has not been paid, or the revenue
property is transported or stored by or for that person or any
other person, an auditor, or person appointed by the
Commissioner, may seize, hold and, subject to the regulations,
dispose of the revenue property.

            (2) Where a person transports revenue property and
that person is not in possession of a bill of lading, waybill or
other document showing the origin and destination of the
revenue property during such transportation, that person is
guilty of an offence.


                           SECURITY

         82 (1) The Commissioner may require an agent, sub-agent, collector or applicant for a registration certificate to
deposit with the Minister a bond by way of cash or other
security in such amount as may be determined by the
Commissioner, which shall not in any case be greater than an
amount equal to six times the amount of the tax estimated by the
Commissioner to be the amount normally collected by the
applicant or collector each month in compliance with this Act
or the regulations.

            (2) The estimate of the Commissioner pursuant to
subsection (1) is final and conclusive for the purpose of a bond
or other security under this Section.

            (3) Where a person who deposited a bond or other
security with the Minister pursuant to subsection (1) fails to
collect or remit tax imposed pursuant to this Act, the
Commissioner may, by giving written notice to the person by
mail or personal service, apply the bond or other security, in
whole or in part, to the amount that should have been collected,
remitted or paid by the person as the amount due to Her
Majesty as of the date of the notice.


                       CONFIDENTIALITY

         83 Notwithstanding the Freedom of Information and
Protection of Privacy Act, a person who has custody or control
over information or records pursuant to this Act may disclose
the information or records

            (a) in the course of administering or enforcing this Act
         or the regulations;

            (b) in the course of administering an enactment of the
         Province or the Parliament of Canada or of another
         province respecting the imposition of taxation;

            (c) in court proceedings relating to this Act, any other
         enactment of the Province or of the Parliament of Canada
         or of another province respecting the imposition of
         taxation;

            (d) under an agreement that

                (i) is between the Government of the Province and
            the Government of Canada and the government of
            another province of Canada,

                (ii)    relates to the administration or enforcement of
            an enactment of the Province, the Parliament of
            Canada or another province of Canada respecting the
            imposition of taxation, and

                (iii)   provides for the disclosure of information
            and records to, and the exchange of similar
            information and records with, the Government of
            Canada or the government of another province of
            Canada; or

            (e) for the purpose of compilation of statistical
         information by the Government of the Province or the
         Government of Canada.


                        TAX AVOIDANCE

         84 (1) In this Section,

                (a) "tax benefit" means a reduction, avoidance or
            referral of tax or other amount payable pursuant to
            this Act or an increase in a refund of tax, rebate of tax
            or other amount pursuant to this Act;

                (b) "tax consequences" to a person means the
            amount of tax payable or refundable to the person
            pursuant to this Act or any other Act that is relevant
            for the purpose of computing that amount;

                (c) "transaction" includes an arrangement or
            event.

            (2) Where a transaction is an avoidance transaction,
the tax consequences to a person shall be determined as is
reasonable in the circumstances in order to deny a tax benefit
that, but for this Section, would result, directly or indirectly,
from that transaction or from a series of transactions that
includes that transaction.

            (3) An avoidance transaction means any transaction

                (a) that, but for this Section, would result, directly
            or indirectly, in a tax benefit; or

                (b) that is part of a series of transactions, which
            series, but for this Section, would result, directly or
            indirectly, in a tax benefit,

unless the transaction may reasonably be considered to have
been undertaken or arranged primarily for bona fide purposes
other than to obtain the tax benefit.

            (4) For greater certainty, subsection (2) does not apply
in respect of a transaction where it may reasonably be
considered that the transaction would not result, directly or
indirectly, in a misuse of the provisions of this Act, or in an
abuse having regard to the provisions of this Act, other than
this Section, read as a whole.

            (5) Without restricting the generality of subsection (2),

                (a) any deduction in computing tax or net tax
            payable may be allowed or disallowed, in whole or in
            part;

                (b) any deduction or a part thereof may be
            allocated to any person;

                (c) the nature of any payment or other amount
            may be recharacterized; and

                (d) the tax effects that would otherwise result from
            the application of other provisions of this Act may be
            ignored,

in determining the tax consequences to a person as is
reasonable in the circumstances in order to deny a tax benefit
that would, but for this Section, result, directly or indirectly,
from an avoidance transaction.

            (6) Where, with respect to a transaction, a notice of
assessment, reassessment or additional assessment involving
the application of subsection (2) with respect to the transaction
has been sent to a person, any person, other than a person to
whom a notice has been sent, shall be entitled, within sixty days
after the day of mailing of the notice, to request in writing that
the Commissioner make an assessment, a reassessment or an
additional assessment, applying subsection (2) with respect to
that transaction.

            (7) Notwithstanding anything contained in this Act, the
tax consequences to any person following the application of
this Section shall only be determined through a notice of
assessment, reassessment or additional assessment involving
the application of this Section.

            (8) On receipt of a request by a person pursuant to
subsection (6), the Commissioner shall, within sixty days,
consider the request and assess, reassess or make an additional
assessment with respect to the person, except that an assess-
ment, reassessment or an additional assessment may be made
pursuant to this subsection only to the extent that it may
reasonably be regarded as relating to the transaction referred
to in subsection (6).


                    OFFENCE AND PENALTIES

         85 A person contravening this Act or the regulations is
guilty of an offence against this Act, and every violation in
connection with a separate sale or transaction is a separate
offence.


         86 (1) Where a corporation commits an offence under this
Act, any officer, director, employee or agent of that corporation
who directed, authorized, assented to, acquiesced in or
participated in the commission of the offence is a party to and
commits the offence and, on conviction, is liable to the
punishment provided for the offence whether or not the
corporation has been prosecuted or convicted.

            (2) Nothing in subsection (1) relieves the corporation
that committed an offence under this Act from liability for the
offence.

            (3) In construing and enforcing this Act, the act,
omission, neglect or failure of an officer, director, employee or
agent of a corporation, acting within the scope of that person's
employment or instructions, is the act, omission, neglect or
failure of the corporation.


         87 (1) A person who contravenes Part I of this Act is
liable to

                (a) in the case of a corporation, a penalty of not
            more than ten thousand dollars; or

                (b) in the case of a person who is not a
            corporation, a penalty of not more than one thousand
            dollars and, in default of payment, to imprisonment for
            a term not exceeding six months.

            (2) Where a person is convicted for a contravention of
Part I of this Act and a previous conviction for a contravention
of that Part is established, the person convicted may, in
addition to the pecuniary penalty, be imprisoned for a term of
not more than six months.

            (3) Where a court or judge convicts a person of a
contravention of Part I of this Act, the court or judge shall
forthwith make a report of the conviction to the Commissioner
who shall report the conviction to the Registrar of Motor
Vehicles in the case of a person who holds a drivers licence,
vehicle permit or certificate of registration issued pursuant to
the Motor Vehicle Act.

            (4) Upon receipt of a report of the conviction of a
person who holds a driver's licence, vehicle permit or
certificate of registration issued pursuant to the Motor Vehicle
Act, the Registrar of Motor Vehicles shall suspend the licence,
permit or certificate of registration of the vehicle in respect of
which the violation was committed for a period of thirty days
for a first conviction, ninety days for a second conviction and
six months for any subsequent conviction.

            (5) Upon receipt of a report of the conviction of a
person who has been issued a permit of any kind pursuant to
Part I of this Act, the Commissioner shall suspend any such
permit in so far as it relates to premises, facilities, vehicles or
an activity in relation to which the violation occurred for a
period of sixty days for a first conviction, six months for a
second conviction and one year for any subsequent conviction.

            (6) Upon receipt of a report of the conviction of a
person who does not hold a permit pursuant to Part I of this Act
as required, the offender shall not have the right to obtain any
such permit for a period of sixty days after the date of the first
conviction, six months after the date of a second conviction or
one year for any subsequent conviction.


         88 (1) In this Section, "tangible personal property" means
tangible personal property as defined in Part II of this Act.

            (2) Subject to subsection (3), a person who
contravenes Part II of this Act is liable, on summary conviction,
to a fine of not less than five thousand dollars and not more
than twenty thousand dollars and, in default of payment, to
imprisonment for a term of not less than three months and not
more than twelve months and, in addition, shall be ordered by
the judge to pay the amount of the tax that is owing including
any arrears, penalties and interest on or before such date as is
fixed by the judge.

            (3) A person who fails to collect the tax imposed by
Part II of this Act is liable, on summary conviction, to a fine
equal to two times the amount of the tax including any arrears,
penalties and interest that should have been collected, as
determined pursuant to this Act, and, in addition, to a penalty
of not less than five thousand dollars and not more than twenty
thousand dollars and, in default of payment, to imprisonment
for a term of not less than six months and not more than twelve
months.

            (4) The Commissioner shall determine the amount of
the tax referred to in subsection (3) from such information as
is available to the Commissioner, and shall issue a certificate
as to the amount and, except where the Commissioner deems
there has been deliberate evasion of Part II of this Act, the
Commissioner shall not consider a period of greater than four
years in determining the amount of tax.


         89 (1) A person who contravenes Part III of this Act is
liable, on summary conviction, to a fine of not less than ten
thousand dollars and not more than fifty thousand dollars and,
in default of payment, to imprisonment for a term not exceeding
one year except that, where that person is a manufacturer of
tobacco, a wholesale vendor or employee of a manufacturer of
tobacco or a wholesale vendor, that person is liable to a fine of
not less than ten thousand dollars and not more than one
hundred thousand dollars and, in default of payment, to
imprisonment for a term not exceeding two years and in any
event, in addition, shall be ordered by the judge to pay the
amount of the tax that is owing, including any arrears,
penalties and interest on or before such date as is fixed by the
judge.

            (2) A person who fails to collect the tax imposed by
Part III of this Act is liable, on summary conviction, to a fine
equal to the amount of the tax, including any arrears, penalties
and interest, that should have been collected, as determined
pursuant to this Act, and, in addition, to a penalty of not less
than twenty-five hundred dollars and not more than twenty-five
thousand dollars and, in default of payment, to imprisonment
for a term not exceeding one year.


         90 (1) A person who makes a false statement that is in
contravention of this Act or the regulations is guilty of an
offence against this Act or the regulations.

            (2) Any information or complaint in respect of an
offence under this Act or the regulations may be for one or
more than one offence, and no information, complaint, warrant,
conviction or other proceedings in a prosecution under this Act
or the regulations is objectionable or insufficient by reason of
the fact that it relates to two or more offences.

            (3) In any prosecution pursuant to this Act, a
certificate signed or purporting to be signed by the
Commissioner stating the amount of tax that should have been
collected is evidence and prima facie proof of the amount of the
tax that should have been collected and of the authority of the
person giving or making the certificate without any proof of
appointment or signature.

            (4) An information or complaint in respect of an
offence contrary to this Act or the regulations shall be laid or
made within six years of the time when the matter of the
information or complaint arose except that, in the case of fraud,
no limitation applies.

            (5) Where a collector is described as a partnership on
the application form, the application form is prima facie proof
that the persons named in the application are partners
registered as such pursuant to this Act or the regulations and
the return form is prima facie proof that the partnership
collected the tax.

            (6) Nothing contained in this Section, nor the
enforcement of any penalty under this Section, shall suspend or
affect any remedy for the recovery of any tax or amount payable
pursuant to this Act or the regulations.

            (7) Penalties collected pursuant to this Act shall be
paid to the Minister.


         91 Sections 85 to 90 apply notwithstanding the Remission
of Penalties Act.


                         REGULATIONS

         92 (1) For the purpose of carrying into effect the
provisions of this Act according to their true intent and of
supplying any deficiency therein, and for the purpose of
relaxing the strictness of the law relative to the incidence or the
collection of the tax thereunder, in cases where, without
relaxation, great public inconvenience or great hardship or
injustice to persons or individuals could not be avoided, the
Governor in Council may make such regulations as are
considered necessary or advisable.

            (2) Without limiting the generality of the subsection
(1), the Governor in Council may make regulations

                (a) prescribing the forms to be used for the
            purpose of this Act or the regulations;

                (b) prescribing the form and manner of records to
            be kept for the purpose of this Act or the regulations;

                (c) prescribing the method of collection and
            remittance of tax pursuant to this Act and any
            condition or requirement affecting the collection and
            remittance of tax;

                (d) determining the remuneration and conditions
            of remuneration to be paid for collecting and remitting
            tax to the Minister pursuant to this Act;

                (e) determining the rate or rates of interest and
            the manner of calculating interest for the purpose of
            this Act;

                (f) respecting the terms and conditions of
            certificates required pursuant to this Act;

                (g) respecting the manner in which a person
            whose certificate is cancelled pursuant to this Act may
            dispose of any stock of tobacco that the person may
            own;

                (h) providing a rebate to a retailer who sells to a
            retail purchaser who is exempt from tax on tobacco on
            which the retailer has paid the tax, prescribing the
            terms and conditions under which such rebates may be
            made and prescribing the records and material to be
            furnished upon an application for a rebate;

                (i) providing for the rebate of the tax, in whole or
            in part, to

                    (i) religious or charitable organizations in
                respect of goods purchased by such organization
                that enter into capital investment,

                    (ii)     the governing body of a  hospital, nurses'
                home, school or university in respect of goods
                purchased by such governing body that enter
                directly into and become part of the construction
                of a hospital, nurses' home, school or university
                building,

                    (iii)    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,

                    (iv)     persons who are visually impaired,
                hearing impaired or physically challenged in
                respect of computers to be used by those persons,

                    (v) other purchasers in exceptional
                circumstances as determined by the Commissioner,

            and prescribing the terms and conditions under which
            rebates may be made;

                (j) providing for the rebate of the tax to a person
            in respect of a passenger vehicle, a truck having a load
            capacity not exceeding three quarters of a ton or a van
            where that person

                    (i) is subject to a physiological defect or
                deficiency which deprives that person of the use of
                both of the person's limbs,

                    (ii)     has a valid motor vehicle drivers licence,
                and

                    (iii)    primarily uses the vehicle for the
                person's personal transportation,

            and prescribing the terms and conditions under which
            rebates may be made;

                (k) providing for the rebate of the tax paid in
            respect of a passenger vehicle, a truck having a load
            capacity not exceeding three quarters of a ton or a van
            where the vehicle is equipped with a device used
            primarily to enable wheelchairs to enter or leave the
            vehicle, and defining the nature of such circumstances
            and prescribing the terms and conditions under which
            rebates may be made;

                (l) providing for the rebate of the tax, in whole or
            in part, to an organization or governing body
            mentioned in clause (i) or to a municipality if the
            organization, governing body or municipality entered
            into a lump-sum contract and pursuant to that contract
            the contractor paid tax on goods that, if purchased by
            the organization or governing body, might be subject
            to rebate under clause (i), or if purchased by a
            municipality would not have been taxable;

                (m) providing for the rebate of the tax to a first-time home buyer in respect of building materials used
            in the construction of the home to a maximum of three
            thousand dollars for homes constructed after October
            1, 1993, and prior to April 1, 1996;

                (n) refunding to any consumer or purchaser or
            class of consumers or purchasers the tax, or any
            portion of the tax, and prescribing the method or
            methods by which any such consumer or purchaser or
            class of consumers or purchasers may obtain a refund;

                (o) providing for administrative fees, user fees or
            other similar fees;

                (p) providing for the proration of exemptions
            pursuant to Part II of this Act;

                (q) respecting tax remitted on a credit sale that
            subsequently results in a bad debt;

                (r) defining any word or expression used but not
            defined in this Part;

                (s) deemed necessary to carry out effectively the
            intent and purpose of this Part.

            (3) The exercise by the Governor in Council of the
authority contained in this Section is regulations within the
meaning of the Regulations Act.


                            PART V

                        MISCELLANEOUS

         93 (1) Every permit, licence, approval, designation or
certificate given, made or issued pursuant to one or more of the
Acts listed in Section 96 that is subsisting and in force on the
coming into force of this Act, is deemed to have been given,
made or issued pursuant to this Act and continues in force until
varied, cancelled, suspended or appealed in accordance with
this Act.

            (2) Where a right of appeal existed in one or more of
the Acts listed in Section 96 and an appeal arises after the
coming into force of this Act, the appeal provisions in this Act
apply.


         94 Subsection 12(1) of Chapter 198 of the Revised
Statutes, 1989, the Health Services Tax Act, as amended by
Chapter 10 of the Acts of 1990, Chapter 15 of the Acts of 1992,
Chapter 25 of the Acts of 1993, Chapter 9 of the Acts of 1994
and Chapter 2 of the Acts of 1995, is further amended by
striking out the period at the end of clause (ao) and substituting
a semicolon and adding the following clause:

            (ap)    tobacco and tobacco products.



         95 Subsection 5(1) of Chapter 470 of the Revised Statutes,
1989, the Tobacco Tax Act, is repealed and the following
subsection substituted:

            (1) Every consumer shall pay to Her Majesty in right
         of the Province a tax at the rate of

                (a) four and ninety-four one hundreds cents per
            cigarette for tobacco purchased in the form of a
            cigarette;

                (b) three and eighty-nine one hundreds cents per
            gram of tobacco for fine-cut tobacco;

                (c) six and twenty-three one hundreds cents per
            gram of tobacco for tobacco in the form of pre-proportioned tobacco sticks;

                (d) sixty-six per cent of the manufacturer's or
            importer's suggested retail selling price of tobacco in
            the form of cigars; and

                (e) three and sixty-two one hundreds cents per
            gram of tobacco in any other form.


         96 (1) Chapter 183 of the Revised Statutes, 1989, the
Gasoline and Diesel Oil Tax Act, is repealed.

            (2) Chapter 198 of the Revised Statutes, 1989, the
Health Services Tax Act, is repealed.

            (3) Chapter 470 of the Revised Statutes, 1989, the
Tobacco Tax Act, is repealed.


         97 (1) Sections 94 and 95 have effect on and after
November 6, 1995.

            (2) This Act, except Sections 94 and 95 and this
Section, comes into force on such day as the Governor in
Council orders and declares by proclamation.