BILL NO. 51
(as introduced)
2nd Session, 61st General Assembly
Nova Scotia
59 Elizabeth II, 2010
Revenue Act
(amended)
The Honourable Ramona Jennex
Minister of Service Nova Scotia and Municipal Relations
First Reading: April 28, 2010
Second Reading: April 29, 2010
Third Reading: May 4, 2010 (LINK TO BILL AS PASSED)
Explanatory Notes
Clause 1 enables the Registrar of Motor Vehicles to refuse to renew the driver's licence or vehicle permit or transfer or register a vehicle where the person is in default of payment of fines imposed for fuel tax offences involving the use of a vehicle.
Subclause 2(1) adds to the list of offences in subsection 89(2) of the Revenue Act and makes necessary wording changes.
Subclause 2(2) provides for the suspension of a driver's licence, vehicle permit or certificate of registration where a person is convicted of a tobacco tax offence involving the use of a vehicle to transport or store tobacco.
Subclause 2(3) enables the Registrar of Motor Vehicles to refuse to renew a driver's licence or vehicle permit or transfer or register a vehicle where a person is in default of payment of fines imposed for tobacco tax offences involving the use of a vehicle to transport or store tobacco.
Clause 3 provides for the coming into force of certain provisions of the Act.
An Act to Amend Chapter 17
of the Acts of 1995-96,
the Revenue Act
1 Section 87 of Chapter 17 of the Acts of 1995-96, the Revenue Act, as amended by Chapter 4 of the Acts of 2003 and Chapter 2 of the Acts of 2006, is further amended by adding immediately after subsection (6) the following subsections:
(8) Upon notification of default pursuant to subsection (7), the Registrar of Motor Vehicles shall refuse to renew a driver's licence or vehicle permit or transfer or register a vehicle of such person or refuse to issue a document to that person or provide any other service until the fine and costs imposed have been paid in full.
(9) Where a person pays the fine and costs referred to in subsection (7), the justice, judge or clerk of the court in which the fine was imposed shall immediately notify the Registrar of Motor Vehicles that the fine and costs have been paid in full.
(a) adding ", sells, transports" immediately after "purchases" in the second line; and
(b) striking out "taxable consumers" in the third and fourth lines of subclauses (a)(ii), (b)(ii) and (c)(ii) and substituting in each case "consumers required to pay the tax".
(2) Section 89 of Chapter 17, as enacted by Chapter 3 of the Acts of 2001, is further amended by adding immediately after subsection (4) the following subsections:
(6) 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 three months for a first conviction, six months for a second conviction and one year for any subsequent conviction.
(8) Upon notification of default pursuant to subsection (7), the Registrar of Motor Vehicles shall refuse to renew a driver's licence or vehicle permit or transfer or register a vehicle of such person or refuse to issue a document to that person or provide any other service until the fine and costs imposed have been paid in full.
(9) Where a person pays the fine and costs referred to in subsection (7), the justice, judge or clerk of the court in which the fine was imposed shall immediately notify the Registrar of Motor Vehicles that the fine and costs have been paid in full.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2010 Crown in right of Nova Scotia. Created May 25, 2010. Send comments to legc.office@novascotia.ca.
