BILL NO. 5
(as introduced)
1st Session, 59th General Assembly
Nova Scotia
52 Elizabeth II, 2003
Family Essentials Tax Exemption Act
Darrell Dexter
Cole Harbour
First Reading: September 26, 2003
Second Reading:
Third Reading:
An Act to Provide for the Elimination
of the Provincial Harmonized Sales Tax
on Family Essentials
Be it enacted by the Governor and Assembly as follows:
1 This Act may be cited as the Family Essentials Tax Exemption Act.
(a) "Agreement" means the Comprehensive Integrated Tax Coordination Agreement dated October 18, 1996, between the Minister on behalf of Her Majesty in right of the Province and the Minister of Finance for Canada on behalf of the Government of Canada;
(b) "Minister" means the Minister of Finance;
(c) "provincial harmonized sales tax" means the provincial portion of the goods and services tax levied pursuant to Part IX of the Excise Tax Act (Canada).
3 Within thirty days of the coming into force of this Act, the Minister, on behalf of Her Majesty in right of the Province, shall, in accordance with the Agreement, give notice to the Government of Canada to terminate the Agreement, effective as of the end of the eighteen-month period that immediately follows the last day of the calendar quarter in which the notice of termination is given, for the purpose of negotiating a new agreement that would exempt family essentials from the provincial harmonized sales tax.
4 Within thirty days of the coming into force of this Act, the Minister shall appoint a commissioner who shall, within six months of being appointed, consult with Nova Scotians and deliver to the Minister a report as to which goods and services are family essentials and therefore should be exempt from the provincial harmonized sales tax.
5 The commissioner appointed pursuant to this Act has, in the discharge of the duties assigned by this Act, all the powers, privileges and immunities of a commissioner under the Public Inquiries Act.
6 Within ten days of receiving the report pursuant to Section 4, the Minister shall table the report in the House of Assembly or, if the House is not then sitting, file it with the Chief Clerk of the House.
7 The moneys required for the purpose of this Act shall be paid out of moneys appropriated by the Legislature for that purpose.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2003 Crown in right of Nova Scotia. Created September 26, 2003. Send comments to legc.office@novascotia.ca.
