BILL NO. 419

(as introduced)

1st Session, 64th General Assembly
Nova Scotia
2 Charles III, 2024

Government Bill

Financial Measures (2024) Act

The Honourable Allan MacMaster
Minister of Finance and Treasury Board

First Reading: March 5, 2024

(Explanatory Notes)

Second Reading: March 22, 2024

Third Reading: April 5, 2024 (WITH COMMITTEE AMENDMENTS) (LINK TO BILL AS PASSED)

Explanatory Notes

Clause 1 sets out the short title of this Act.

Clause 2 amends the Chartered Professional Accountants Act to

(a) include compilation engagements in the definition of "practice of public accounting";

(b) add "professional accountant" to the list of protected designations; and

Clause 3 removes the ability of the Governor in Council to appoint two members of the Public Accounting Licensing Committee.

Clause 4 allows members of CPA Nova Scotia to use the protected designations "professional accountant" and "professionnel agréé" after their names.

Clause 5 makes "professional accountant" and "professionnel agréé" protected designations.

Clause 6 prohibits the use of the phrase "Notice to Reader" or the initials "NTR" with respect to communications on financial statements.

Clause 7 requires firms conducting business in the Province to be registered by CPA Nova Scotia.

Clause 8 updates cross-references.

Clause 9 amends the Consumer Protection Act to

(a) require lenders to include, in the regular statement sent to borrowers, the annual interest rate or rates in effect during the period covered by the statement or any part of the period; and

(b) remove the requirement for lenders to send borrowers a notice of variation at least 30 days before anything required to be disclosed is varied.

Clause 10 amends the Fisheries and Coastal Resources Act to increase the penalties for contraventions of the Act from a maximum of $100,000 to a maximum of $1,000,000 for a first offence and from a maximum of $500,000 to a maximum of $2,000,000 for a subsequent offence. The minimum fine for a subsequent offence is removed.

Clause 11 amends the Gaming Control Act to repeal the definition of "Board".

Clause 12 clarifies that an exclusion from personal liability applies to the former Board of Directors of the Nova Scotia Gaming Corporation.

Clause 13 removes references to the Board.

Clause 14 removes a reference to administration expenses, which are now the responsibility of the Department of Finance and Treasury Board.

Clauses 15 to 18

(a) provide that the Corporation no longer submits reports to the Minister; and

(b) make related consequential amendments.

Clause 19 removes a reference to the Board.

Clause 20 amends the Gypsum Mining Income Tax Act to

(a) remove the option for an alternative statement; and

(b) set the amount of tax payable as a prescribed percentage of a person's income derived from mining operations.

Clause 21 authorizes the Governor in Council to make regulations prescribing the rate of tax payable.

Clause 22 amends the Halifax-Dartmouth Bridge Commission Act to

(a) amend the definition of "electronic collection system" to include image-capturing equipment used for the collection of tolls, fees, rates and related charges; and

(b) add definitions of "image", "motor vehicle" and "number plate".

Clause 23

(a) outlines the obligation to pay rates, tolls, fees and charges for the operation of a motor vehicle on bridges maintained and operated by the Halifax-Dartmouth Bridge Commission;

(b) outlines how and to whom rates, tolls, fees and charges may be charged or invoiced;

(d) provides the Commission with discretion to waive or suspend invoices and to use alternative payment collection methods;

(e) provides and outlines a review process for disputing invoices;

(f) creates, and outlines rules relating to, summary offences for failing to pay rates, tolls, fees or charges, evading or interfering with an electronic collection system and having an obstructed or deteriorated number plate in a manner or condition that prevents accurate reading of the plate;

(g) provides an exception for being liable to pay an invoice or being guilty of an offence;

(h) outlines evidentiary rules relating to images obtained through an electronic collection system; and

(i) empowers the collection, use, retention and disclosure of information, with respect to the Commission and the Registrar of Motor Vehicles, for the purpose of collecting and enforcing tolls, fees, rates and related charges.

Clause 24 provides the Governor in Council with regulation-making authority relating to the new provisions being added by Clause 23.

Clause 25 amends the Halifax Regional Municipality Charter to clarify that the Mayor or a Council member will not lose the Mayor's or member's seat for missing more than three consecutive meetings as a result of a code of conduct sanction.

Clause 26

(a) allows the Council to meet in closed session to receive information about a code of conduct complaint proceeding to the investigation stage; and

(b) allows for public notice of the code of conduct provision that is alleged to have been violated.

Clause 27 allows the Halifax Regional Municipality to collect fines resulting from code of conduct sanctions in the same manner as taxes.

Clause 28 requires short-term accommodation marketing platforms to collect and remit marketing levies directly to the Municipality.

Clause 29

(a) allows the Council of the Municipality to sell or lease property at below market value for any purpose deemed beneficial by the Council instead of only to a non-profit organization; and

(b) allows notice of a public hearing respecting the sale or lease of property to be posted on the Municipality's website instead of in a newspaper.

Clause 30 allows the Municipality to post notices of special hearings for withdrawing money from special purpose tax accounts on its website instead of in a newspaper.

Clause 31 changes requirements for capital reserve funds to reflect changes in public sector accounting standards.

Clause 32 allows the Municipality to serve tax bills by electronic means if the recipient has opted-in to such communications.

Clause 33 allows notices for sales of distrained goods to be posted on the Municipality's website instead of in a newspaper.

Clause 34 requires preliminary notices of tax sales to be sent by electronic means as well as regular mail if the recipient has opted-in to receiving tax bills by electronic means.

Clause 35 allows for a notice of sale at public auction or call for tenders for land liable to be sold for taxes to be posted on the Municipality's website instead of in a newspaper.

Clause 36 allows notices for second reading of a by-law to be posted on the Municipality's website instead of in a newspaper.

Clauses 37 to 39 require the Clerk of the Municipality to provide a statement to the Provincial Director of Planning or the Minister of Municipal Affairs and Housing, as the case may be, that planning documents, amending by-laws and development agreements or amendments to development agreements submitted are true, complete and accurate.

Clause 40 allows for security or performance bonds respecting site plan approvals.

Clause 41 allows a development officer to grant a variance respecting step back instead of setback.

Clause 42 allows notices of the sale of unneeded land to be posted on the Municipality's website instead of in a newspaper.

Clause 43 clarifies that a deemed easement on a plan of subdivision is retroactive to the date of the survey or approval of the plan of subdivision, even if that predates the Act.

Clause 44 allows notice of a public hearing for street closures to be posted on the Municipality's website instead of in a newspaper.

Clauses 45 to 53 broaden the scope of the Highway 104 Western Alignment Act to include other 100-series highways and the rehabilitation of 100-series highways and to enable the use of any excess toll revenue from the Highway 104 Western Alignment to be used for any 100-series highway.

Clause 54 amends the Housing in the Halifax Regional Municipality Act to extend the Executive Panel on Housing in the Halifax Regional Municipality by two years.

Clauses 55 and 56 remove an unused mechanism that allows for the removal of the top tax bracket for individuals when a government is in a fiscal surplus.

Clauses 57 and 58 correct the formulas for calculating spousal and dependant amounts.

Clauses 59 to 61 repeal an obsolete provision respecting a child sport and recreational activity tax credit that existed prior to 2015 and references to that provision.

Clause 62

(a) removes a regulation-making power; and

(b) indexes the tax payable by an individual, the basic personal amount, the spousal amount, the dependant amount, the infirm dependant amount and the age amount to the consumer price index for Nova Scotia.

Clause 63 removes a provision respecting surtaxes payable prior to 2010.

Clause 64 extends the sunset date of the innovation equity tax credit from March 1, 2024, to March 2, 2029.

Clause 65 extends the sunset date of the venture capital tax credit from April 1, 2024, to March 31, 2029.

Clause 66 clarifies that the amount of the children's sports and arts tax credit is per qualifying child.

Clause 67 removes a computational provision to match changes to the federal Income Tax Act.

Clause 68 extends the sunset date of the digital media tax credit from January 1, 2026, to January 1, 2031.

Clause 69 extends the sunset date of the digital animation tax credit from January 1, 2026, to January 1, 2031.

Clause 70 allows the Minister of Finance and Treasury Board to make regulations establishing additional or alternative criteria for eligible employers and eligible positions relating to the Tax Refund for Skilled Trades and Occupations Regulations.

Clause 71 amends the Invest Nova Scotia Act to remove a reference to a repealed enactment and allow the phrase "strategic investment fund" to be defined in the regulations.

Clause 72 amends the Municipal Government Act to clarify that a mayor or council member will not lose the mayor's or member's seat for missing more than three consecutive meetings as a result of a code of conduct sanction.

Clause 73

(a) allows a council to meet in closed session to receive information about a code of conduct complaint proceeding to the investigation stage; and

(b) allows for public notice of the code of conduct provision that is alleged to have been violated.

Clause 74 allows municipalities to collect fines resulting from code of conduct sanctions in the same manner as taxes.

Clause 75

(a) allows a council to sell or lease property at below market value for any purpose deemed beneficial by the council instead of only to a non-profit organization; and

(b) allows notice of a public hearing respecting the sale or lease of property to be posted on the municipality's website instead of in a newspaper.

Clause 76 requires short-term accommodation marketing platforms to collect and remit marketing levies directly to municipalities.

Clause 77 allows municipalities to post notices of special hearings for withdrawing money from special purpose tax accounts on their websites instead of in a newspaper.

Clause 78 changes requirements for capital reserve funds to reflect changes in public sector accounting standards.

Clause 79 allows municipalities to serve tax bills by electronic means if the recipient has opted-in to such communications.

Clause 80 allows notices for sales of distrained goods to be posted on the relevant municipality's website instead of in a newspaper.

Clause 81 requires preliminary notices of tax sales to be sent by electronic means as well as regular mail if the recipient has opted-in to receiving tax bills by electronic means.

Clause 82 allows for a notice of sale at public auction or call for tenders for land liable to be sold for taxes to be posted on a municipality's website instead of in a newspaper.

Clauses 83 to 85 allow various notices to be posted on a municipality's website instead of in a newspaper.

Clauses 86 and 87

(a) require the clerk of a municipality to file a statement a provided by-law or document is true, complete and accurate instead of providing a certified copy to the Minister of Municipal Affairs and Housing;

(b) allow certain by-laws and documents to be posted on a municipality's website instead of in a newspaper; and

(c) allow the Minister to make regulations respecting the submission, review and approval of planning documents and regarding the procedure for filing an amendment to a land-use by-law with the Minister.

Clause 88 allows the Minister to

(a) exclude healthcare facilities from the Parts of the Act related to planning and development and subdivision and from municipal planning strategies, land-use by-laws, development agreements, policies and subdivision by-laws; and

(b) make regulations required to implement those powers.

Clause 89

(a) permits a council to provisionally approve a development agreement or an amendment to a development agreement during the same public meeting when the council passes a supporting amendment to the municipal planning strategy;

(b) provides that a provisionally approved development agreement or amendment to a development agreement is approved once the supporting amendment to the municipal planning strategy takes effect;

(c) permits a council to provisionally approve a development agreement or an amendment to a development agreement during the same public meeting when the council passes the supporting amendment to the land-use by-law;

(d) provides that a provisionally approved development agreement or amendment to a development agreement is approved once the supporting amendment to the land-use by-law takes effect;

(e) permits a council to provisionally approve a development agreement or an amendment to a development agreement during the same public meeting when the council passes the supporting amendment to the municipal planning strategy and the supporting amendment to the land-use by-law;

(f) provides that a provisionally approved development agreement or amendment to a development agreement is approved once the supporting amendments to the municipal planning strategy and land-use by-law take effect; and

(g) clarifies a council's role in approving development agreements in principle.

Clause 90 allows a development agreement to contain terms requiring off-site improvements necessary to support the development.

Clause 91 allows a chief administrative officer to discharge a completed development agreement in whole or in part.

Clause 92 allows

(a) development officers to approve non-substantive development agreement amendments and councils to provisionally approve a development agreement;

(b) notice of approval of development agreements to be posted on a municipality's website instead of in a newspaper; and

(c) the Minister to make regulations respecting the procedure for filing a development agreement or amendment to a development agreement with the Minister.

Clause 93 allows for security or performance bonds respecting site plan approvals.

Clause 94

(a) requires appeals respecting site plans and variances to state the grounds for appeal;

(b) limits appeals to substantive matters; and

Clauses 95 and 96 allow various notices to be posted on a municipality's website instead of in a newspaper.

Clause 97 provides that where a development agreement or amendment was provisionally approved the appeal period runs from the provisional approval.

Clause 98 allows notices of the sale of unneeded land to be posted on a municipality's website instead of in a newspaper.

Clause 99 clarifies that a deemed easement on a plan of subdivision is retroactive to the date of the survey or approval of the plan of subdivision, even if that predates the Act.

Clause 100 allows notice of a public hearing for street closures to be posted on a municipality's website instead of in a newspaper.

Clause 101 allows the Governor in Council to change the name of a village to a name chosen by the village commission.

Clause 102 allows a village to collect fines resulting from code of conduct sanctions in the same manner as taxes.

Clause 103

(a) allows a village commission to meet in closed session to receive information about a code of conduct complaint proceeding to the investigation stage; and

(b) allows for public notice of the code of conduct provision that is alleged to have been violated.

Clause 104 clarifies that a village commission member will not lose the member's seat for missing more than three consecutive meetings as a result of a code of conduct sanction.

Clause 105 allows village commissions, with the approval of the Minister, to sell or lease property at below market value for any purpose deemed beneficial by the village commission instead of only to a non-profit organization.

Clause 106 amends the Peggy's Cove Commission Act to clarify that a vacancy among the members appointed by the Governor in Council does not impair the ability of the remaining members to act or exercise the powers of the Commission.

Clause 107 amends the Pension Benefits Act to extend to a retired member of a pension plan governed by the Pension Benefits Act the existing ability of members and former members to unlock their pensions if the retired member's mental or physical disability is likely to shorten considerably the retired member's life expectancy.

Clause 108 permits a former member of a pension plan, but not a current or retired member, to withdraw the member's entitlement from the pension plan when the former member has ceased to be a resident of Canada for at least two years.

Clause 109 updates cross-references.

Clause 110 amends the Personal Health Information Act to allow the Governor in Council to make regulations requiring personal health information to be disclosed for the purposes of planning and management of the health system, resource allocation and creating or maintaining electronic health record programs and services.

Clause 111 provides that certain provisions come into force on proclamation.

Schedule A provides for the Professional Firefighters Volunteer Act.

Schedule B provides for the Office for Children and Youth Act.

An Act Respecting Certain Financial
and Other Government Measures

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Financial Measures (2024) Act.

PART I

CHARTERED PROFESSIONAL ACCOUNTANTS ACT

2 Section 2 of Chapter 30 of the Acts of 2015, the Chartered Professional Accountants Act, as amended by Chapter 4 of the Acts of 2019, is further amended by

(a) striking out "and" at the end of paragraph (zm)(i)(C);

(b) adding immediately after subclause (zm)(i) the following subclause:

(ia) a compilation engagement governed by the standards of professional practice of the Chartered Professional Accountants of Canada, as amended from time to time, and

(c) striking out "a compilation engagement as defined by the standards of professional practice of the Chartered Professional Accounts of Canada, as amended from time to time, or" in clause (zm);

(d) adding ", (ia)" immediately after "(i)" in clause (zm);

(e) striking out "and" immediately after subclause (zs)(ix);

(f) striking out the semicolon immediately after subclause (zs)(x) and substituting ", and";

(g) adding immediately after subclause (zs)(x) the following subclause:

(xi) "professional accountant";

and

(h) striking out "and by the Governor in Council" in clause (zsa).

3 Section 18A of Chapter 30 is repealed.

4 Subsection 35(1) of Chapter 30 is repealed and the following subsection substituted:

(1) A member may use the designations "professional accountant" or "Chartered Professional Accountant" in English and the designations "professionnel agréé" and "comptable professionnel agréé" in French or "CPA" after the member's name.

5 Clause 40(2)(a) of Chapter 30 is repealed and the following clause substituted:

(a) no individual other than an individual authorized by subsection 35(1) shall use the designations "professional accountant" or "Chartered Professional Accountant" in English, "professionnel agréé" or "comptable professionnel agréé" in French or "CPA";

6 Chapter 30 is further amended by adding immediately after Section 40 the following Section:

40A No person shall use the phrase "Notice to Reader" or the initials "NTR" in reference to financial statements issued on or after the coming into force of this Section.

7 Section 44 of Chapter 30 is repealed and the following Section substituted:

44 A firm shall not carry on any business in the Province or offer public accounting or other regulated services, either in person or through electronic, virtual or telephonic means, in the Province unless it is registered by CPA Nova Scotia.

8 Subsection 130(1) of Chapter 30 is repealed and the following subsection substituted:

(a) for a first offence, to a fine of not more than $5,000; and

(b) for a second or subsequent offence, to a fine of not more than $10,000,

or, in the case of an individual, to imprisonment for a term of not more than six months, or to both.

PART II

CONSUMER PROTECTION ACT

9 (1) Clause 17(3)(b) of Chapter 92 of the Revised Statutes, 1989, the Consumer Protection Act, is amended by adding immediately after subclause (iii) the following subclause:

(iiia) the annual interest rate or rates in effect during the period or any part of the period,

(2) Subsection 17(4) of Chapter 92 is repealed.

PART III

FISHERIES AND COASTAL RESOURCES ACT

10 (1) Subsection 116(1) of Chapter 25 of the Acts of 1996, the Fisheries and Coastal Resources Act, as amended by Chapter 2 of the Acts of 1999, is further amended by striking out "one hundred thousand" and substituting "one million".

(2) Subsection 116(3) of Chapter 25, as amended by Chapter 2 of the Acts of 1999, is further amended by striking out "of not less than one hundred thousand dollars and nor more than five hundred thousand" and substituting "not exceeding two million".

PART IV

GAMING CONTROL ACT

11 Clause 3(a) of Chapter 4 of the Acts of 1994-95, the Gaming Control Act, is repealed.

12 Section 16 of Chapter 4, as amended by Chapter 47 of the Acts of 2022, is further amended by striking out "Board" and substituting "former Board of Directors of the Corporation".

13 Subsection 25(1) of Chapter 4, as amended by Chapter 23 of the Acts of 2012 and Chapter 47 of the Acts of 2022, is further amended by

(a) striking out "Board" in clause (f) and substituting "Corporation"; and

(b) striking out "rules for the conduct of the meetings of the Board," in clause (j).

14 Section 26 of Chapter 4, as amended by Chapter 23 of the Acts of 2012, is further amended by striking out "administration expenses,".

15 (1) Subsection 30(2) of Chapter 4 is repealed and the following subsection substituted:

(2) The Corporation shall prepare quarterly financial reports.

(2) Subsection 30(3) of Chapter 4 is amended by striking out "submission to the Minister" and substituting "completion by the Corporation".

16 (1) Subsection 31(3) of Chapter 4 is repealed.

(2) Subsection 31(4) of Chapter 4 is amended by striking out "submission to" and substituting "receipt by".

17 Section 32 of Chapter 4 is repealed.

18 Section 34 of Chapter 4 is repealed and the following Section substituted:

34 The Corporation shall keep and maintain or cause to be kept and maintained proper books and records of its affairs and proper records and accounts of its finances.

19 Subsection 36(2) of Chapter 4 is repealed and the following subsection substituted:

(2) For the purpose of this Section, in the Proceedings against the Crown Act a reference to the Crown is to be read as a reference to the Corporation.

PART V

GYPSUM MINING INCOME TAX ACT

20 Sections 7 and 8 of Chapter 190 of the Revised Statutes, 1989, the Gypsum Mining Income Tax Act, are repealed and the following Section substituted:

7 The tax payable by any person under this Act is the percentage, prescribed by the regulations, of the person's income derived from mining operations.

21 Section 13 of Chapter 190 is amended by

(a) relettering clause (a) as (aa); and

(b) adding immediately before clause (aa), as relettered, the following clause:

(aa) prescribing a percentage of income derived from mining operations payable as tax;

PART VI

HALIFAX-DARTMOUTH BRIDGE COMMISSION ACT

22 Section 2 of Chapter 7 of the Acts of 2005, the Halifax-Dartmouth Bridge Commission Act, as amended by Chapter 34 of the Acts of 2014, is further amended by

(a) adding immediately after subclause (d)(iii) the following subclause:

(iiia) image-capturing equipment used for the collection and enforcement of tolls, fees, rates and related charges,

(b) adding immediately after clause (e) the following clause:

(ea) "image" includes a photograph or video recording, and part of a photograph or video recording;

(fa) "motor vehicle" has the same meaning as in the Motor Vehicle Act;

and

(d) adding immediately after clause (g) the following clause:

(ga) "number plate" has the same meaning as in the Motor Vehicle Act;

23 Chapter 7 is further amended by adding immediately after Section 10 the following Sections:

(a) where a toll device is affixed to the motor vehicle and there is, in relation to the toll device, an account or other payment mechanism established with the Commission that is either in good standing or has sufficient funds, the person to whom the toll device is issued; or

(b) where

(ii) no toll device is affixed to the motor vehicle or detected,

the person in whose name the motor vehicle's number plate is issued.

(2) Any rate, toll, fee or charge payable pursuant to this Act for the operation of a motor vehicle on the Bridges may

(a) where a toll device is detected in or on the motor vehicle and there is, in relation to the toll device, an account or other payment mechanism established with the Commission that is either in good standing or has sufficient funds, be deducted from that account or charged in accordance with that other payment mechanism; or

(b) where

(ii) no toll device is detected in or on the motor vehicle,

be invoiced to the person in whose name the motor vehicle's number plate is issued.

(3) Notwithstanding clause (2)(b), the Commission need not issue an invoice if the person to whom an invoice would be issued has established or used another payment mechanism with the Commission for the relevant rate, toll, fee or charge.

(4) An invoice issued pursuant to clause (2)(b) must include, for each use of the Bridges referred to in the invoice,

(a) a statement as to whether the person was identified as being liable for the rate, toll, fee or charge by the detection of a toll device or by the reading of a number plate;

(b) the date, time and location at which the toll device was detected or the number plate was read;

(d) information respecting the invoice review process established pursuant to Section 10B; and

(e) any other information prescribed by the regulations.

(5) Notwithstanding any other provision of this Act, the Commission may, in its discretion,

(a) suspend, waive or choose not to issue any invoice; and

(b) use alternative methods or agreements to collect, or remedy non-payment of, rates, tolls, fees or charges.

10B (1) A person to whom an invoice is issued pursuant to clause 10A(2)(b) may request a review of the invoice by sending a notice of review

(a) within the time;

(b) in the form; and

prescribed by the regulations.

(2) The onus of proving the grounds for review on which the invoice is disputed is on the person who sends the notice of review.

(3) Payment of an invoiced amount does not prejudice the right of a person to dispute an invoice pursuant to this Section.

(4) The Commission shall render a decision in response to the review, and send that decision to the person, within the time prescribed by the regulations.

(5) A decision by the Commission in response to the review is final and not subject to appeal.

(6) Where the Commission fails to render and send a decision within the time required by subsection (4), the disputed invoiced amount is deemed to be paid in full.

(7) Where a person who sends a notice of review has paid an invoiced amount, the Commission shall return the invoiced amount, together with any interest, if

(a) the Commission decides that the person is not responsible for payment of the disputed invoiced amount; or

(b) the disputed invoiced amount is deemed to be paid in full pursuant to subsection (6).

10C (1) No person shall fail to pay rates, tolls, fees and charges payable pursuant to this Act.

(2) Thresholds for what constitutes a failure to pay rates, tolls, fees and charges pursuant to subsection (1) must be published in the regulations or on the Commission's website and mobile application.

(3) No person shall engage in an activity or use any device or material for the purpose of evading, obstructing or interfering with the effective operation of an electronic collection system.

(4) No person shall operate a motor vehicle on the Bridges while words, letters, numbers or stickers on the motor vehicle's number plate are obstructed, covered or deteriorated in a way that prevents accurate reading of the number plate by

(a) a person; and

(b) image-capturing equipment used for the collection and enforcement of tolls, fees, rates and related charges.

(5) A person who contravenes subsection (1), (3) or (4) is guilty of an offence and liable on summary conviction to the penalties provided for that offence in the Summary Offence Tickets Regulations made under the Summary Proceedings Act.

(6) A Bridges patrol officer, as defined in the Motor Vehicle Act, may issue summary offence tickets for contraventions of subsection (1), (3) or (4).

(7) A person is not liable to pay an invoice issued pursuant to clause 10A(2)(b) or guilty of an offence pursuant to subsection (1), (3) or (4) if the person satisfies the Commission or a court that, at the relevant time, the motor vehicle was in the possession, without the person's express or implied consent, of some other person.

10D (1) An image obtained through the use of an electronic collection system is admissible in evidence in a proceeding commenced pursuant to the Summary Proceedings Act respecting an alleged offence if the image

(a) shows a motor vehicle and the number plate displayed on it; and

(b) displays, or has appended to it, any information prescribed by the regulations.

(2) In the absence of evidence to the contrary, an image as described in subsection (1) is proof of the number plate displayed on the motor vehicle and of the information displayed on or appended to the image.

10E (1) For the purpose of collecting and enforcing tolls, fees, rates and related charges, including through the issuing of invoices and summary offence tickets, the Commission may collect, use, retain and disclose to the Registrar of Motor Vehicles information relating to motor vehicles, including images of the motor vehicles, obtained through the use of an electronic collection system.

(2) For the purpose outlined in subsection (1), the Registrar of Motor Vehicles may disclose to the Commission information in the Registrar's records respecting the identity, address and contact information of a person associated with a motor vehicle or number plate.

(3) The Commission and the Registrar of Motor Vehicles may retain information disclosed to them pursuant to subsection (1) or (2).

24 Chapter 7 is further amended by adding immediately after Section 27 the following Section:

(a) respecting amounts of rates, tolls, fees or charges, including amounts by class of motor vehicle, payable pursuant to this Act;

(b) prescribing circumstances in which a rate, toll, fee or charge is improperly charged;

(d) respecting fees payable in relation to the collection of rates, tolls, fees or charges, including prescribing administrative, enforcement, interest and invoice fees;

(e) prescribing information that must be included in an invoice;

(f) respecting time requirements for invoices, including prescribing

(ii) the time within which an invoice must be sent,

(iii) the time within which an invoice must be paid, and

(iv) when an invoice is considered sent or received;

(g) respecting the invoice review process, including

(ii) the grounds for review on which an invoice may be disputed, and

(iii) time requirements for when a decision must be rendered and sent;

(h) respecting the failure to pay a rate, toll, fee or charge, including defining and setting thresholds for a failure to pay;

(i) respecting summary offence tickets, including prescribing

(ii) the required contents of a summary offence ticket;

(j) prescribing information that must be displayed on or appended to an image for the purpose of clause 10D(1)(b);

(k) defining any term used but not defined in this Act;

(l) further defining any term defined in this Act;

(m) respecting any matter or thing the Governor in Council considers necessary or advisable to carry out the purpose of this Act.

(2) The exercise by the Governor in Council of the authority in subsection (1) is a regulation within the meaning of the Regulations Act.

PART VII

HALIFAX REGIONAL MUNICIPALITY CHARTER

25 Section 14 of Chapter 39 of the Acts of 2008, the Halifax Regional Municipality Charter, as amended by Chapter 17 of the Acts of 2018, is further amended by adding immediately after subsection (4A) the following subsection:

(4B) Subsection (4) does not apply to the Mayor or a councillor who is absent from three or more consecutive regular meetings of the Council as a result of being sanctioned under the code of conduct.

26 (1) Subsection 19(2) of Chapter 39, as amended by Chapter 16 of the Acts of 2014 and Chapter 13 of the Acts of 2021, is further amended by adding immediately after clause (da) the following clause:

(db) code of conduct complaints proceeding to the investigation stage;

(2) Clause 19(4)(c) of Chapter 39 is repealed and the following clause substituted:

(ii) the recommendations of any report made under subsection 20C(2); and

27 Chapter 39 is further amended by adding immediately after Section 20D the following Section:

(2) A fine paid under a code of conduct sanction belongs to and forms part of the general revenue of the Municipality.

28 (1) Subsection 29A(1) of Chapter 39, as enacted by Chapter 50 of the Acts of 2022 and amended by Chapter 22 of the Acts of 2023, is further amended by adding immediately after clause (c) the following clause:

(ca) "platform operator" means a person who facilitates or brokers reservations for the short-term rental of roofed accommodations via the Internet and who receives payment, compensation or any other financial benefit in connection with a person making or completing reservations of such short-term rentals;

(2) Section 29A of Chapter 39, as enacted by Chapter 50 of the Acts of 2022 and amended by Chapter 22 of the Acts of 2023, is further amended by adding immediately after subsection (10) the following subsection:

(11) A platform operator shall collect the marketing levy and remit it directly to the Municipality.

29 (1) Subsection 63(1) of Chapter 39 is repealed and the following subsection substituted:

(1) Notwithstanding subsection 71(2), the Municipality may sell or lease property at a price less than market value for any purpose that the Council considers to be beneficial to the Municipality.

(2) Subsection 63(4) of Chapter 39 is repealed and the following subsection substituted:

(a) placing the notice in a newspaper circulating in the municipality, inserted at least once a week, for two successive weeks; or

(b) posting the notice, including the date the notice is posted, on the municipality's website until the public hearing is completed.

30 (1) Clause 106(4)(b) of Chapter 39 is amended by adding "or on the Municipality's website," immediately after "Municipality,".

(2) Section 106 is further amended by adding immediately after subsection (4) the following subsection:

(4A) A notice of a public hearing posted on the Municipality's website under clause (4)(b) must include the date the notice is posted and remain posted until the public hearing has been completed.

31 (1) Clause 120(3)(g) of Chapter 39 is repealed and the following clause substituted:

(g) the annual amortization expense and accretion expense, if applicable, related to the asset retirement obligation for landfill closure and post closure costs; and

(2) Subsection 120(4) of Chapter 39 is amended by

(a) striking out "and" at the end of clause (b);

(b) striking out the period at the end of clause (c) and substituting "; and"; and

(d) settlement of expenditures related to asset retirement obligations.

32 (1) Subsection 129(2) of Chapter 39 is amended by striking out "The" and substituting "Subject to subsection (2A), the".

(2) Section 129 of Chapter 39 is further amended by adding immediately after subsection (2) the following subsection:

(2A) A tax bill may be served by electronic means instead of by a method specified under subsection (2) if the person to whom the tax bill is addressed has agreed in writing to receive tax bills by electronic means.

33 (1) Subsection 137(1) of Chapter 39 is amended by adding "or on the Municipality's website" immediately after "place" the first time it appears.

(2) Section 137 of Chapter 39 is further amended by adding immediately after subsection (1) the following subsection:

(1A) An advertisement posted on the Municipality's website under subsection (1) must include the date the notice is posted and remain posted until the sale has taken place.

34 Section 152 of Chapter 39 is amended by

(a) adding "(1)" immediately after the Section number; and

(b) adding immediately after subsection (1) the following subsection:

(2) Notwithstanding subsection (1), a preliminary notice must be sent by electronic means in addition to regular mail if the person to whom the notice is addressed has agreed in writing to receive tax bills by electronic means.

35 (1) Subsection 157(2) of Chapter 39 is repealed and the following subsections substituted:

(a) publishing notice in a newspaper circulating in the Municipality at least twice, with the first advertisement appearing at least thirty days prior to the sale or when tenders close; or

(b) posting notice, including the date the notice is posted, on the Municipality's website for at least thirty consecutive days prior to the sale or when tenders close.

(2A) A notice published or posted pursuant to subsection (2) must set out each lot of land to be sold and the date, time and place of the sale or when tenders close.

(2) Subsection 157(3) of Chapter 39 is amended by adding "or notices" immediately after "advertisements".

36 (1) Subsection 183(2) of Chapter 39 is amended by adding "or posted on the Municipality's website" immediately after "Municipality".

(2) Section 183 of Chapter 39 is further amended by adding immediately after subsection (2) the following subsection:

(2A) A notice published on the Municipality's website under subsection (2) must include the date the notice is posted and remain posted until the by-law has been read a second time.

37 Section 223 of Chapter 39, as amended by Chapter 39 of the Acts of 2018 and Chapter 13 of the Acts of 2022, is further amended by adding immediately after subsection (2) the following subsection:

(2A) The Clerk shall provide a statement to the Director confirming that the planning documents provided under subsection (2) are true, complete and accurate.

38 Section 225 of Chapter 39, as amended by Chapter 13 of the Acts of 2022, is further amended by adding immediately after subsection (4) the following subsection:

(4A) The Clerk shall provide a statement to the Minister confirming that the amending by-law provided under subsection (4) is true, complete and accurate.

39 Section 245 of Chapter 39, as amended by Chapter 13 of the Acts of 2022, is further amended by adding immediately after subsection (5) the following subsection:

(5A) The Clerk shall provide a statement to the Minister confirming that the development agreement or amendment provided under subsection (5) is true, complete and accurate.

40 Subsection 246(3) of Chapter 39, as amended by Chapter 18 of the Acts of 2013, is further amended by adding immediately after clause (l) the following clause:

(la) security or performance bonding;

41 Subsection 250A(1) of Chapter 39, as enacted by Chapter 18 of the Acts of 2023, is amended by striking out "setback" and substituting "step back".

42 (1) Subsection 283(14) of Chapter 39 is amended by adding "or posted on the Municipality's website" immediately after "Municipality" the second time it appears.

(2) Section 283 of Chapter 39, as amended by Chapter 41 of the Acts of 2008, is further amended by adding immediately after subsection (14) the following subsection:

(15) A notice published on the Municipality's website under subsection (14) must include the date the notice is posted and remain posted until the Council meeting at which a decision to sell will be made has completed.

43 Section 290 of Chapter 39 is amended by adding immediately after subsection (3) the following subsection:

(4) A deemed easement under subsection (2) is retroactive to the date of the survey of the plan of subdivision or, where required at the time, the date of the approval of the plan of subdivision even if that survey or approval was made prior to the coming into force of this Act.

44 Subsection 325(3) of Chapter 39 is amended by adding "or on the Municipality's website" immediately after "Municipality".

PART VIII

HIGHWAY 104 WESTERN ALIGNMENT ACT

45 The title of Chapter 4 of the Acts of 1995, the Highway 104 Western Alignment Act, is amended by adding "and other 100-series Highways" immediately after "104".

46 Sections 1 and 2 of Chapter 4 are repealed and the following Sections substituted:

2 The purpose of this Act is to support the safe and effective management of the 100-series highway system in the Province, in particular to provide for the financing, design, construction, operation, maintenance and rehabilitation of the Western Alignment of Highway 104 (Trans Canada Highway) in the Counties of Colchester and Cumberland by a partnership of the public and private sectors.

47 Section 3 of Chapter 4 is amended by

(a) relettering clause (a) as clause (aa);

(b) adding immediately before clause (aa), as relettered, the following clause:

(a) "100-series highways" means the highways numbered from 101 to 199;

(ba) "Highway 104" means the highway numbered 104;

(d) striking out "Transportation and Communications" in clause (c) and substituting "Public Works"; and

(e) striking out "or to be constructed in the Counties of Colchester and Cumberland" in clause (d).

48 Section 6 of Chapter 4 is repealed and the following Section substituted:

(2) The secondary objects of the Corporation are to support the safe and effective management of the 100-series highway system in the Province.

49 Section 7 of Chapter 4 is amended by striking out "Her Majesty in right of the Province" and substituting "the Crown in right of the Province as represented by the Minister".

50 (1) Subsection 10(2) of Chapter 4 is amended by

(a) adding ", rehabilitation" immediately after "maintenance"; and

(b) striking out ", for that purpose,".

(2) Section 10 of Chapter 4 is further amended by adding immediately after subsection (2) the following subsection:

(2A) Without limiting the generality of the foregoing, the Corporation may enter into agreements with any person, including the Minister on behalf of His Majesty in right of the Province, with respect to the safe and effective management of the 100-series highways.

(3) Subsection 10(5) of Chapter 4 is amended by adding "primary" immediately after "its".

51 Subsection 11(1) of Chapter 4 is amended by striking out "or maintenance of the Western Alignment" and substituting ", maintenance or rehabilitation of the Western Alignment and other 100-series highways".

52 (1) Subsection 13(1) of Chapter 4 is amended by

(a) adding ", rehabilitation" immediately after "maintenance"; and

(b) striking out ", for that purpose,".

(2) Subsection 13(2) of Chapter 4 is repealed and the following subsection substituted:

(a) the financing, design, construction, operation, maintenance and rehabilitation of the Western Alignment;

(b) the financing, design, construction, operation, maintenance and rehabilitation of the parts of Highway 104 not included in the Western Alignment; and

53 Clause 20(1)(d) of Chapter 4 is amended by

(a) striking out "and maintenance" and substituting ", maintenance and rehabilitation"; and

(b) adding ", Highway 104 and 100-series highways" immediately after "Alignment".

PART IX

HOUSING IN THE HALIFAX REGIONAL MUNICIPALITY ACT

54 Subsection 25(1) of Chapter 21 of the Acts of 2021, the Housing in the Halifax Regional Municipality Act, is amended by striking out "three years from the date this Act comes into force" and substituting "on and after November 25, 2026".

PART X

INCOME TAX ACT

55 Section 8 of Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, as enacted by Chapter 4 of the Acts of 2000 and amended by Chapter 4 of the Acts of 2003, Chapter 3 of the Acts of 2004 and Chapter 3 of the Acts of 2010, is further amended by

(a) striking out "2000" and substituting "2010"; and

(b) striking out clause (d) and substituting the following clauses:

(e) $22,637 plus 21.0% of the amount by which the amount taxable exceeds $150,000.

56 Section 8A of Chapter 217 is repealed.

57 Subsection 10C(1) of Chapter 217, as enacted by Chapter 6 of the Acts of 2017 and amended by Chapter 4 of the Acts of 2018, is further amended by striking out "C is the income of" and substituting "C is the greater of $848 and the income of".

58 Subsection 10D(1) of Chapter 217, as enacted by Chapter 6 of the Acts of 2017 and amended by Chapter 4 of the Acts of 2018, is further amended by striking out "C is the income of" and substituting "C is the greater of $848 and the income of".

59 Section 12A of Chapter 217 is repealed.

60 (1) Clause 16(1)(b) of Chapter 217, as enacted by Chapter 6 of the Acts of 2005 and amended by Chapter 6 of the Acts of 2017, is further amended by striking out "12A,".

(2) Subsection 16(2) of Chapter 217, as enacted by Chapter 6 of the Acts of 2005 and amended by Chapter 6 of the Acts of 2017, is further amended by striking out "12A,".

61 (1) Subsection 19(1) of Chapter 217, as enacted by Chapter 6 of the Acts of 2005 and amended by Chapter 2 of the Acts of 2008 and Chapter 6 of the Acts of 2017, is further amended by striking out "12A,".

(2) Subsection 19(3) of Chapter 217, as enacted by Chapter 6 of the Acts of 2005 and amended by Chapter 6 of the Acts of 2017, is further amended by striking out "12A,".

62 Section 22A of Chapter 217 is repealed and the following Section substituted:

(a) "consumer price index" means the consumer price index for the Province published under the Statistics Act (Canada);

(b) "relevant Section" means Section 8, subsection 10B(1), 10C(1) or 10D(1), Section 10F and subsection 10G(1).

(2) For the purpose of calculating the tax payable by an individual for the 2025 taxation year and subsequent taxation years, an amount expressed in dollars in a relevant Section must be adjusted so that the amount referred to in the relevant Section is the total of

(a) the amount that would be used under the relevant Section for the immediately preceding taxation year before it had been rounded to a whole dollar; and

(b) the product obtained by multiplying the amount referred to in clause (a) by the consumer price index amount calculated for the period as determined under the regulations.

(3) Where an amount to which subsection (2) applies is not a multiple of one dollar when adjusted as provided in that subsection, it must be rounded to the nearest dollar or, where equidistant, must be rounded to the higher dollar.

(4) This Section does not apply to the amount "$30,828" in the description of C in subsection 10G(1).

63 Section 33 of Chapter 217 is repealed.

64 (1) Subsection 37A(12) of Chapter 217, as enacted by Chapter 4 of the Acts of 2018 and amended by Chapter 16 of the Acts of 2019, is further amended by striking out "March 1, 2024" and substituting "March 2, 2029".

(2) Subsection 37A(12A) of Chapter 217, as enacted by Chapter 16 of the Acts of 2019, is amended by striking out "March 1, 2024" and substituting "March 2, 2029".

65 Subsection 37B(15) of Chapter 217, as enacted by Chapter 16 of the Acts of 2019, is amended by striking out "April 1, 2024" and substituting "March 31, 2029".

66 Subsection 38C(2) of Chapter 217, as enacted by Chapter 4 of the Acts of 2022, is amended by striking out "B is the total of all amounts each of which is, in respect of an individual" and substituting "B is the total of all amounts each of which is, in respect of a qualifying child of the individual".

67 Subsection 40(4) of Chapter 217 is repealed.

68 (1) Subsection 47A(2) of Chapter 217, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 2 of the Acts of 2008, Chapter 33 of the Acts of 2014 and Chapter 2 of the Acts of 2020, is further amended by striking out "2026" in subclauses (a)(ii) and (iv) and (b)(ii) and (iv) and substituting "2031" in each case.

(2) Subsection 47A(6) of Chapter 217, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 33 of the Acts of 2014 and Chapter 2 of the Acts of 2020, is further amended by striking out "2026" and substituting "2031".

69 Subsection 47B(7) of Chapter 217, as enacted by Chapter 6 of the Acts of 2015 and amended by Chapter 2 of the Acts of 2020, is further amended by striking out "2026" and substituting "2031".

70 Section 80 of Chapter 217, as enacted by Chapter 4 of the Acts of 2000 and amended by Chapter 3 of the Acts of 2010 and Chapter 4 of the Acts of 2022, is further amended by adding immediately after subsection (3A) the following subsection:

(3B) The Minister of Finance and Treasury Board of the Province may make regulations establishing additional or alternative criteria for eligible employers and eligible positions in relation to the refund established in regulations made under clause (1)(aa).

PART XI

INVEST NOVA SCOTIA ACT

71 Clause 7(1)(c) of Chapter 37 of the Acts of 2022, the Invest Nova Scotia Act, is repealed and the following clause substituted:

PART XII

MUNICIPAL GOVERNMENT ACT

72 Section 17 of Chapter 18 of the Acts of 1998, the Municipal Government Act, as amended by Chapter 7 of the Acts of 2004 and Chapter 17 of the Acts of 2018, is further amended by adding immediately after subsection (4A) the following subsection:

(4B) Subsection (4) does not apply to a mayor or a councillor who is absent from three or more consecutive regular meetings of the council as a result of being sanctioned under the code of conduct.

73 (1) Subsection 22(2) of Chapter 18, as amended by Chapter 13 of the Acts of 2021, is further amended by adding immediately after clause (da) the following clause:

(db) code of conduct complaints proceeding to the investigation stage;

(2) Clause 22(4)(c) of Chapter 18 is repealed and the following clause substituted:

(ii) the recommendations of any report made under subsection 23C(2); and

74 Chapter 18 is further amended by adding immediately after Section 23D the following Section:

(2) A fine paid under a code of conduct sanction belongs to and forms part of the general revenue of the municipality.

75 (1) Subsection 51(1) of Chapter 18 is repealed and the following subsection substituted:

(1) Notwithstanding subsection 57(2), a municipality may sell or lease property at a price less than market value for any purpose that the council considers to be beneficial to the municipality.

(2) Subsection 51(4) of Chapter 18 is repealed and the following subsection substituted:

(a) placing the notice in a newspaper circulating in the municipality, inserted at least once a week, for two successive weeks; or

(b) posting the notice, including the date the notice is posted, on the municipality's website until the public hearing is completed.

76 (1) Subsection 75A(1) of Chapter 18, as enacted by Chapter 50 of the Acts of 2022 and amended by Chapter 22 of the Acts of 2023, is further amended by adding immediately after clause (c) the following clause:

(2) Section 75A of Chapter 18, as enacted by Chapter 50 of the Acts of 2022 and amended by Chapter 22 of the Acts of 2023, is further amended by adding immediately after subsection (10) the following subsection:

(11) A platform operator shall collect the marketing levy and remit it directly to the municipality in which the accommodation is located.

77 (1) Clause 83(4)(b) of Chapter 18 is amended by adding "or on the municipality's website," immediately after "municipality,".

(2) Section 83 of Chapter 18 is further amended by adding immediately after subsection (4) the following subsection:

(4A) A notice of a public hearing posted on the municipality's website under clause (4)(b) must include the date the notice is posted and remain posted until the public hearing has been completed.

78 (1) Clause 99(3)(g) of Chapter 18 is repealed and the following clause substituted:

(g) the annual amortization expense and accretion expense, if applicable, related to the asset retirement obligation for landfill closure and post closure costs; and

(2) Subsection 99(4) of Chapter 18 is amended by

(a) striking out "and" at the end of clause (b);

(b) striking out the period at the end of clause (c) and substituting "; and"; and

(d) settlement of expenditures related to asset retirement obligations.

79 (1) Subsection 117(2) of Chapter 18 is amended by striking out "The" and substituting "Subject to subsection (2A), the".

(2) Section 117 of Chapter 18 is further amended by adding immediately after subsection (2) the following subsection:

80 (1) Subsection 124(1) of Chapter 18 is amended by adding ", or on the website for the relevant municipality," immediately after "place" the first time it appears.

(2) Section 124 of Chapter 18 is further amended by adding immediately after subsection (1) the following subsection:

(1A) An advertisement posted on the municipality's website under subsection (1) must include the date the notice is posted and remain posted until the sale has taken place.

81 Section 138 of Chapter 18 is amended by

(a) adding "(1)" immediately after the Section number; and

(b) adding immediately after subsection (1) the following subsection:

82 (1) Subsection 142(2) of Chapter 18 is repealed and the following subsections substituted:

(a) publishing notice in a newspaper circulating in the municipality at least twice, with the first advertisement appearing at least thirty days prior to the sale or when tenders close; or

(b) posting notice, including the date the notice is posted, on the municipality's website for at least thirty consecutive days prior to the sale or when tenders close.

(2A) A notice published or posted pursuant to subsection (2) must set out each lot of land to be sold and the date, time and place of the sale or when tenders close.

(2) Subsection 142(3) of Chapter 18 is amended by adding "or notices" immediately after "advertisements".

83 (1) Subsection 168(2) of Chapter 18 is amended by adding "or posted on the municipality's website" immediately after "municipality".

(2) Section 168 of Chapter 18 is further amended by adding immediately after subsection (2) the following subsection:

(2A) A notice published on the municipality's website under subsection (2) must include the date the notice is posted and remain posted until the by-law has been read a second time.

84 Subsection 205(4) of Chapter 18 is repealed and the following subsections substituted:

(4A) A notice published on the municipality's website under subsection (4) must include the date the notice is posted and remain posted until the public hearing has been completed.

85 (1) Subsections 206(1) and (2) of Chapter 18 are repealed and the following subsections substituted:

(a) placing the notice in a newspaper circulating in the municipality, inserted at least once a week, for two successive weeks; or

(b) posting the notice on the municipality's website.

(2) A notice of a public hearing posted under clause (1)(b) must include the date the notice is posted and remain posted until the public hearing has been completed.

(2) Subsections 206(5) and (6) are repealed and the following subsection substituted:

(a) the clerk of every municipality that immediately abuts an area affected by the proposed documents; and

(b) the village clerk of every village in which an affected property is situate.

86 (1) Subsection 208(2) of Chapter 18 is amended by striking out "four certified copies of".

(2) Section 208 of Chapter 18, as amended by Chapter 39 of the Acts of 2018, is further amended by adding immediately after subsection (2) the following subsection:

(2A) The clerk shall provide a statement to the Director confirming that the planning documents provided under subsection (2) are true, complete and accurate.

(3) Clause 208(4)(a) of Chapter 18 is amended by striking out "return two copies of the planning documents to the clerk, with a written notice affixed stating that they" and substituting "provide written notice to the clerk stating that the planning documents".

(4) Subsection 208(6) of Chapter 18 is amended by striking out "two copies of the planning documents as" and substituting "written notice that the planning documents are".

(5) Subsections 208(7) and (8) of Chapter 18 are repealed and the following subsections substituted:

(a) placing the notice in a newspaper circulating in the municipality; or

(b) posting the notice, including the date the notice is posted, on the municipality's website.

(8) Except where the Minister refuses to approve planning documents, upon receipt of the planning documents from the Director or the Minister, the clerk shall provide notice advising that the planning documents, or planning documents as amended by the Minister, are in effect as of the date of that notice and stating where the documents may be inspected by either

(a) placing the notice in a newspaper circulating in the municipality; or

(b) posting the notice, including the date the notice is posted, on the municipality's website.

(6) Subsection 208(10) of Chapter 18 is repealed and the following subsection substituted:

(a) placed in a newspaper circulating in the municipality; or

(b) posted on the municipality's website.

(7) Section 208 of Chapter 18, as amended by Chapter 39 of the Acts of 2018, is further amended by adding immediately after subsection (10) the following subsections:

(12) The exercise by the Minister of the authority contained in subsection (11) is a regulation within the meaning of the Regulations Act.

87 (1) Subsection 210(3) of Chapter 18 is repealed and the following subsections substituted:

(3A) Upon the adoption of an amendment to the land-use by-law referred to in subsection (1) and the provisional approval of a development agreement or amendment to a development agreement under Section 225B, the clerk shall either publish a notice in a newspaper circulating in the municipality or post a notice on the municipality's website for at least fourteen days stating

(a) the date the notice is published or posted;

(b) that the amendment to the land-use by-law has been adopted; and

(c) that the development agreement or amendment to the development agreement has received provisional approval and will be approved on the date that the amendment to the land-use by-law takes effect.

(3B) Upon adoption of an amendment to a land-use by-law, the adoption of a supporting amendment to the municipal planning strategy and the provisional approval of a development agreement or an amendment to a development agreement under Section 225C, the clerk shall either publish a notice in a newspaper circulating in the municipality or post a notice on the municipality's website for at least fourteen days stating

(a) the date the notice is published or posted;

(b) that the amendment to the land-use by-law has been adopted;

(d) that the development agreement or amendment to the development agreement has received provisional approval and will be approved on the date that the land-use by-law and municipal planning strategy amendments come into effect or, where the land-use by-law and municipal planning strategy amendments come into effect on different dates, on the later of the two dates.

(2) Subsection 210(4) is repealed and the following subsections substituted:

(4A) The clerk shall provide a statement to the Minister confirming that the amendment provided under subsection (4) is true, complete and accurate.

(3) Subsection 210(6) of Chapter 18 is amended by adding "or posting" immediately after "publishing".

(4) Section 210 of Chapter 18, as amended by Chapter 7 of the Acts of 2004, is further amended by adding immediately after subsection (8) the following subsections:

(10) The exercise by the Minister of the authority contained in subsection (9) is a regulation within the meaning of the Regulations Act.

88 Chapter 18 is further amended by adding immediately after Section 214B the following Section:

(a) "healthcare facility" means any healthcare use, operation, service or facility operated or to be operated by a person other than the Province, but licensed or otherwise authorized by the Province, including any related or incidental facility;

(b) "healthcare facility area" means an area within a municipality designated as a healthcare facility area by an order made under subsection (2).

(2) The Minister may, by order, on such terms as the Minister considers necessary for accomplishing the purpose of this Section,

(a) deem as urgently required for the purpose of this Section any existing or proposed healthcare facility;

(b) identify and describe the area of land on which the healthcare facility is or will be located and designate it as a healthcare facility area for the purpose of this Section; and

(c) prescribe terms with respect to the subdivision of land within the healthcare facility area, permissible uses within the healthcare facility area or development of the healthcare facility that the Minister considers advisable for accomplishing the purpose of this Section, which may include terms, conditions or events upon which the order ceases to be in force in whole or in part.

(3) Where the Minister has made an order under subsection (2), Parts VIII and IX of this Act and any municipal planning strategies, land-use by-laws, development agreements, policies and subdivision by-laws in force in the municipality do not apply to the healthcare facility area or to the establishment, siting, development, operation or use of a healthcare facility within the healthcare facility area, or to the subdivision of land in connection therewith, except to the extent the Minister may specify in the order.

(4) Before making or amending an order under subsection (2), the Minister shall consult with the municipality in which the healthcare facility is to be located.

(5) A healthcare facility that is the subject of an order is deemed to hold a development permit for the purpose of the Building Code Act and to comply with the requirements of any other enactment identified in the order.

(6) Where the Minister is satisfied that an order is no longer required to expedite the development or availability of a healthcare facility, the Minister shall revoke the order.

(7) Notwithstanding the revocation of an order under subsection (6), a healthcare facility exempted from the application of Parts VIII and IX and the municipal planning strategies, land-use by-laws and subdivision by-laws in force in the municipality under subsection (3) may continue without change and in accordance with any terms prescribed in the order notwithstanding any non-conforming structure, non-conforming use of land or non-conforming use in a structure.

(8) Where there is a conflict or inconsistency between this Section and another provision of this Act or between this Section and any other enactment, this Section prevails.

(9) Upon making an order under subsection (2), the Minister shall

(a) send a copy of the order to the clerk of the municipality in which the healthcare facility is to be located; and

(b) give notice that the order is in effect on the Province's website.

(10) Where the clerk receives a copy of the order under clause (9)(a), the clerk shall cause the order to be posted on a publicly available website for the municipality.

(11) The Minister may make such regulations as are in the Minister's opinion required to implement this Section fully and effectively.

(12) The exercise by the Minister of the authority contained in subsections (2) and (11) is a regulation within the meaning of the Regulations Act.

(13) The Minister may make an order under subsection (2) that has retroactive effect to a day not earlier than June 1, 2023.

89 Chapter 18 is further amended by adding immediately after Section 225 the following Sections:

(2) A development agreement or an amendment to a development agreement provisionally approved under subsection (1) is approved when the supporting amendment to the municipal planning strategy takes effect.

225B (1) Notwithstanding Section 230, where an amendment to a land-use by-law would be required prior to the approval of a development agreement or an amendment to a development agreement, the council may hold a public hearing on the proposed development agreement or amendment and may provisionally approve the development agreement or amendment at the same meeting of the council at which the supporting amendment to the land-use by-law is passed by the council.

(2) A development agreement or an amendment to a development agreement provisionally approved under subsection (1) is approved when the supporting amendment to the land-use by-law takes effect.

225C (1) Notwithstanding Section 230, where an amendment to a municipal planning strategy and an amendment to a land-use by-law would be required prior to the approval of a development agreement or an amendment to a development agreement, the council may hold a public hearing on the proposed development agreement or amendment and may provisionally approve the development agreement or amendment at the same meeting of the council at which the supporting amendment to the municipal planning strategy and the supporting amendment to the land-use by-law are passed by the council.

(2) A development agreement or an amendment to a development agreement provisionally approved under subsection (1) is approved

(a) where the land-use by-law and municipal planning strategy amendments come into effect on the same date, when the land-use by-law and municipal planning strategy come into effect; and

(b) where the land-use by-law and municipal planning strategy amendments come into effect on different dates, on the later of the two dates.

225D (1) Notwithstanding Sections 225, 225A, 225B, 225C and 230, where a development agreement or amendment to a development agreement has been presented and debated during the public hearing process before the council, and where the development agreement or amendment to a development agreement otherwise meets the requirements outlined in Sections 227 and 228, but requires minor administrative amendments prior to being finalized, the council may approve the development agreement or amendment to a development agreement in principle.

(2) Where amendments to a municipal planning strategy or land-use by-law would be required prior to approval in principle of either a development agreement or amendment to a development agreement, approval of any associated amendment to the municipal planning strategy or land-use by-law may be approved at the same meeting of the council in which the supporting amendment to the municipal planning strategy or land-use by-law is passed by the council.

(3) Once a development agreement or amendment to a development agreement has received approval in principle by the council, the chief administrative officer or clerk may approve any remaining administrative amendments without the development agreement or amended development agreement having to be heard again by the council.

(4) A development agreement or amendment to a development agreement that has been approved in principle by the council and any remaining administrative amendments that have been approved by the chief administrative officer or clerk under this Section are deemed to receive final approval when the supporting amendment to the municipal planning strategy or land-use by-law takes effect, and all requirements in Section 228 have been met.

90 Subsection 227(1) of Chapter 18 is amended by adding immediately after clause (g) the following clause:

(ga) requiring off-site improvements that are necessary to support the development or accepting the payment of money in lieu of such improvements;

91 (1) Subsection 229(1) of Chapter 18 is amended by striking out "council" and substituting "chief administrative officer".

(2) Subsection 229(2) of Chapter 18 is amended by striking out "A council" and substituting "A chief administrative officer".

(3) Section 229 of Chapter 18 is further amended by adding immediately after subsection (2) the following subsection:

(2A) A chief administrative officer may discharge a completed development agreement in whole or in part.

92 (1) Subsection 230(4) of Chapter 18 is repealed and the following subsections substituted:

(4A) Subsection (4) does not apply where amendments to a development agreement are a combination of substantive and non-substantive amendments.

(4B) Upon the approval of a development agreement or an amendment to a development agreement, the clerk shall provide notice stating that the development agreement is approved and setting out the right of appeal by either

(a) placing the notice in a newspaper circulating in the municipality; or

(b) posting the notice, including the date the notice is posted, on the municipality's website for at least fourteen days.

(2) Subsection 230(5) of Chapter 18 is repealed and the following subsections substituted:

(5A) The clerk shall provide a statement to the Minister confirming that the development agreement or amendment provided under subsection (5) is true, complete and accurate.

(3) Section 230 of Chapter 18, as amended by Chapter 9 of the Acts of 2003, is further amended by adding immediately after subsection (7) the following subsections:

(9) The exercise by the Minister of the authority contained in subsection (8) is a regulation within the meaning of the Regulations Act.

93 Subsection 231(4) of Chapter 18 is amended by adding immediately after clause (k) the following clause:

(ka) security or performance bonding;

94 Chapter 18 is further amended by adding immediately after Section 236 the following Section:

(2) An appeal of a decision or matter referred to in Sections 232 to 236 may not be made in respect of a non-substantive matter prescribed by the regulations.

(3) A council shall dismiss without hearing any appeal that fails to comply with subsection (1) or is in respect of a non-substantive matter prescribed by the regulations.

(4) The Minister may make regulations prescribing non-substantive matters for the purpose of this Section.

(5) The exercise by the Minister of the authority contained in subsection (4) is a regulation within the meaning of the Regulations Act.

95 (1) Subsection 238(1) of Chapter 18 is amended by adding "or posting" immediately after "publication".

(2) Subsection 238(2) of Chapter 18 is amended by adding "or posting" immediately after "publication".

(3) Subsection 238(3) of Chapter 18 is amended by adding "or posting" immediately after "publication".

96 (1) Subsection 246(3) of Chapter 18 is amended by adding "or posting" immediately after "publication".

(2) Subsection 246(4) of Chapter 18 is amended by adding "or posting" immediately after "publication".

97 Section 249 of Chapter 18, as amended by Chapter 9 of the Acts of 2000, is further amended by

(a) adding "(1)" immediately after the Section number;

(b) adding "or posting" immediately after "publication" in clause (1)(a);

(d) adding immediately after subsection (1) the following subsection:

(2) Notwithstanding subsection (1), where a development agreement or amendment to a development agreement was provisionally approved under Section 225B, an appeal must be served on the Board within fourteen days after the date notice is given for the adoption of the land-use by-law amendment and the appeal period for the development agreement or development agreement amendment runs concurrently with the appeal period for the land-use by-law amendment.

98 (1) Subsection 273(13) of Chapter 18 is amended by adding "or posted on the municipality's website" immediately after "municipality" the second time it appears.

(2) Section 273 of Chapter 18, as amended by Chapter 9 of the Acts of 2003, Chapter 7 of the Acts of 2004 and Chapter 40 of the Acts of 2006, is further amended by adding immediately after subsection (13) the following subsection:

(14) Notice published on the municipality's website under subsection (13) must include the date the notice is posted and remain posted until the council meeting at which a decision to sell will be made has completed.

99 Section 280 of Chapter 18 is amended by adding immediately after subsection (3) the following subsection:

100 Subsection 315(2) of Chapter 18 is amended by adding "or on the municipality's website" immediately after "municipality".

101 Chapter 18 is further amended by adding immediately after Section 404 the following Section:

404A The Governor in Council may, on the request of a village commission, change the name of the village to a name chosen by the commission.

102 Chapter 18 is further amended by adding immediately after Section 408AE the following Section:

(2) A fine paid under a code of conduct sanction belongs to and forms part of the general revenue of the village.

103 (1) Subsection 408B(2) of Chapter 18, as enacted by Chapter 21 of the Acts of 2014 and amended by Chapter 13 of the Acts of 2021, is further amended by adding immediately after clause (da) the following clause:

(db) code of conduct complaints proceeding to the investigation stage;

(2) Clause 408B(4)(c) of Chapter 18 is repealed and the following clause substituted:

(ii) the recommendations of any report made under subsection 408AD(2); and

104 Section 412 of Chapter 18, as amended by Chapter 17 of the Acts of 2018, is further amended by adding immediately after subsection (2) the following subsection:

(3) Clause (1)(c) does not apply to a village commissioner who is absent from more than three or more consecutive regular meetings of the village commission as a result of being sanctioned under the code of conduct.

105 (1) Subsection 446A(1) of Chapter 18 is repealed and the following subsection substituted:

(1) With the consent of the Minister, a village may sell or lease property at less than market value for any purpose that the village commission considers to be beneficial to the village.

(2) Subsection 446A(5) of Chapter 18 is repealed and the following subsections substituted:

(6) A notice of a public hearing posted on the village's website under subsection (5) must include the date the notice is posted and remain posted until the public hearing has been completed.

PART XIII

PEGGY'S COVE COMMISSION ACT

106 Section 4 of Chapter 339 of the Revised Statutes, 1989, the Peggy's Cove Commission Act, as amended by Chapter 14 of the Acts of 1994-95, is further amended by adding immediately after subsection (3) the following subsection:

(3A) A vacancy or vacancies on the Commission among the members appointed under clause (1)(d) does not impair the authority of the remaining members to act as members of the Commission or the authority of the Commission to exercise its powers under this Act.

PART XIV

PENSION BENEFITS ACT

107 Section 69 of Chapter 41 of the Acts of 2011, the Pension Benefits Act, is repealed and the following Section substituted:

(2) Where the prescribed conditions are satisfied, a pension plan is deemed to permit variation in the terms of payment of a pension benefit, deferred pension or pension in prescribed circumstances of shortened life expectancy.

(3) A permissible variation to the payment of a pension benefit, deferred pension or pension under subsection (2) must include the right of a member, former member or retired member to elect to

(a) convert all or part of the pension benefit, deferred pension or pension to a series of payments for a fixed term to the member, former member or retired member; or

(b) receive a lump sum payment equal to the commuted value of the pension benefit, deferred pension or pension, or any lesser amount that the member, former member or retired member may elect.

108 Chapter 41 is further amended by adding immediately after Section 70 the following Section:

(a) has ceased to be a resident of Canada for at least the two immediately previous calendar years; and

(b) has ceased

(ii) membership in a multi-employer pension plan.

(2) For the purpose of this Section, a former member is deemed to have been a resident of Canada throughout a calendar year if the former member resided in Canada for 183 days or more of that calendar year.

109 Subsection 91(3) of Chapter 41 is repealed and the following subsection substituted:

(a) a variation of a pension benefit, deferred pension or pension pursuant to Section 69;

(b) a commutation of a benefit pursuant to Section 70; or

PART XV

PERSONAL HEALTH INFORMATION ACT

110 Subsection 110(1) of Chapter 41 of the Acts of 2010, the Personal Health Information Act, as amended by Chapter 31 of the Acts 2012 and Chapter 22 of the Acts of 2022, is further amended by adding immediately after clause (n) the following clause:

(na) requiring custodians and classes of custodians to disclose personal health information to the Minister or a person acting on behalf of the Minister for the purposes of planning and management of the health system, resource allocation and creating or maintaining electronic health record programs and services;

PART XVI

EFFECTIVE DATE

111 Sections 2 to 9, 20 to 27, 37 to 39, 45 to 53 and 72 to 74, subsections 86(1) to (4) and (7), 87(2) and (4) and 92(2) and (3), Sections 102 to 104 and 107 to 110 have effect on such day as the Governor in Council orders and declares by proclamation.

SCHEDULE A

An Act to Permit Firefighters
to Serve as Volunteers

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Professional Firefighters Volunteer Act.

2 In this Act,

"Board" means the Labour Board established under the Labour Board Act;

"collective agreement" has the same meaning as in the Trade Union Act;

"Director" means the Director of Labour Standards or other employee of the Department of Labour, Skills and Immigration designated by the Minister to administer this Act;

"employer" means

(a) a municipality that employs firefighters; or

(b) a prescribed entity that employs firefighters;

"firefighter" means an employee, including officers and technicians, employed by a municipality and assigned exclusively to fire protection and fire prevention duties notwithstanding that those duties may include the performance of ambulance or rescue services, and does not include a volunteer firefighter;

"Minister" means the Minister of Labour, Skills and Immigration;

"union" has the same meaning as in the Trade Union Act;

"volunteer firefighter" means an individual performing services for a volunteer fire department who does not receive in respect of those services

(a) compensation, other than reasonable reimbursement or allowance for expenses actually incurred; or

(b) money or any other thing of value in lieu of compensation in excess of $500 per year or such other amount as prescribed by the regulations made under the Volunteer Fire and Ground Search and Rescue Services Act.

3 (1) The Minister has the general supervision and management of this Act.

(2) The Minister may designate an employee of the Department of Labour, Skills and Immigration to exercise the powers of the Director for the purpose of this Act.

4 No employer or person acting on behalf of an employer shall

(a) refuse to employ a person as a firefighter;

(b) refuse to assign a person to fire protection services;

(d) discharge a firefighter,

because the person or firefighter has worked, is working or intends to work as a volunteer firefighter.

5 (1) No union that is a party to a collective agreement shall require an employer to

(a) refuse to employ a person as a firefighter;

(b) refuse to assign a firefighter to fire protection services;

(d) discharge a firefighter,

because the person or firefighter has worked, is working or intends to work as a volunteer firefighter, regardless of whether such work is within the jurisdiction, or adversely affects the interests, of the union.

(2) No union shall deny membership to, suspend, expel, fine, attempt to collect a fine from, penalize or otherwise discipline a firefighter because the firefighter has worked, is working or intends to work as a volunteer firefighter, regardless of whether such work is within the jurisdiction, or adversely affects the interests, of the union.

(3) No action or other civil proceeding may be commenced by any person, union or representative of a union against a firefighter who has worked, is working or intends to work as a volunteer firefighter, to attempt to collect a fine or any other form of monetary penalty, or to enforce or otherwise give effect to any decision of a union prohibited under subsection (2).

6 Any term in a collective agreement or contract of employment that purports to prohibit a firefighter from working as a volunteer firefighter is void.

7 (1) A firefighter may make a complaint to the Director alleging that an employer or person acting on behalf of an employer has failed to comply with this Act and the Director shall inquire into the complaint, endeavour to effect a settlement and may make an order in accordance with Section 21 of the Labour Standards Code and the regulations under that Act.

(2) The Director may, with respect to the enforcement of this Act, exercise any of the powers the Director has with respect to enforcement under the Labour Standards Code, with any necessary changes.

(3) Any person against whom the Director has made an order under this Section may, within 10 days after the order is served on the person, file an appeal to the Board.

(4) An appeal to the Board under subsection (3) must be proceeded with in accordance with Sections 22 to 27 of the Labour Standards Code and the regulations under that Act, with any necessary changes.

8 (1) A firefighter may make a complaint to the Board alleging that a union or representative of a union has failed to comply with this Act and the Board shall inquire into the complaint in accordance with the Labour Board Act.

(2) Where the Board determines that a union or representative of a union has failed to comply with this Act, the Board may, by order, require the union or representative to rectify any act or omission complained of.

9 Every person who violates a provision of this Act or the regulations is guilty of an offence and liable on summary conviction to a fine of not more than $10,000 or to imprisonment for a term of not more than six months, or to both fine and imprisonment.

10 (1) The Governor in Council may make regulations

(a) prescribing entities for the purpose of the definition of "employer" in Section 2;

(b) defining any term used but not defined in this Act;

(d) respecting any matter or thing the Governor in Council considers necessary or advisable to effectively carry out the intent and purpose of this Act.

(2) The exercise by the Governor in Council of the authority in subsection (1) is a regulation within the meaning of the Regulations Act.

SCHEDULE B

An Act Respecting the
Office for Children and Youth

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Office for Children and Youth Act.

2 In this Act,

"Commissioner" means the Commissioner for Children and Youth appointed under this Act;

"Office" means the Office for Children and Youth established by this Act and includes the Commissioner and such other employees as the Commissioner may appoint under this Act.

3 This Act binds the Crown in right of the Province.

4 (1) The Office for Children and Youth is established.

(2) The Office is presided over by the Commissioner.

5 (1) The Governor in Council may appoint the Commissioner on the recommendation of the Attorney General.

(2) The Commissioner must meet such criteria as is prescribed by the regulations.

6 On the recommendation of the Attorney General, the Governor in Council may remove the Commissioner before the end of the Commissioner's term of office for cause or incapacity.

7 (1) The Commissioner shall be paid such remuneration and allowances, and be entitled to the rights, privileges and benefits, as is determined by the Governor in Council.

(2) The Commissioner is an employee within the meaning of the Public Service Superannuation Act.

8 (1) Notwithstanding the Civil Service Act or the General Civil Service Regulations made under that Act, the Commissioner shall appoint such individuals as employees of the Office as the Commissioner considers necessary to perform the duties of the Commissioner in accordance with the regulations.

(2) All employees of the Office are Civil Service employees in accordance with the Civil Service Act and the Public Service Superannuation Act and are entitled to all the benefits and privileges provided for in those Acts.

9 The Commissioner, employees of the Office and persons under contract with the Office have such powers, authorities, rights, privileges, immunities and duties as are set out in the regulations.

10 (1) The Governor in Council may make regulations

(a) prescribing the criteria a candidate must meet to be considered for appointment as Commissioner;

(b) prescribing the process for selecting and screening candidates for appointment as Commissioner;

(c) prescribing the powers, authorities, rights, privileges, immunities and duties of the Commissioner, employees of the Office and persons under contract with the Office and the manner in which such powers, authorities, rights, privileges, immunities and duties must be carried out;

(d) respecting the powers or duties of the Commissioner to conduct investigations or reviews into any matter under the Commissioner's authority, including the scope and manner of investigations or reviews;

(e) respecting any reporting requirements, including the form and manner of reporting investigations, reviews, annual reports or other reports by the Commissioner;

(f) defining any word or expression used but not defined in this Act;

(g) further defining any word or expression defined in this Act;

(h) respecting any matter or thing the Governor in Council considers necessary or advisable to carry out the intent and purpose of this Act.

(2) The exercise by the Governor in Council of the authority contained in subsection (1) is a regulation within the meaning of the Regulations Act.

11 This Act comes into force on such day as the Governor in Council orders and declares by proclamation.

This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2024 Crown in right of Nova Scotia. Created March 5, 2024. Send comments to legc.office@novascotia.ca.

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BILL NO. 419

(as introduced)

Financial Measures (2024) Act

Explanatory Notes

An Act Respecting Certain Financial and Other Government Measures

More Information

An Act Respecting Certain Financial
and Other Government Measures