BILL NO. 51

(as introduced)

2nd Session, 61st General Assembly
Nova Scotia
59 Elizabeth II, 2010

Government Bill

Revenue Act
(amended)

The Honourable Ramona Jennex
Minister of Service Nova Scotia and Municipal Relations

First Reading: April 28, 2010

(Explanatory Notes)

Second Reading: April 29, 2010

Third Reading: May 4, 2010 (LINK TO BILL AS PASSED)

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.

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:

(7) Where a person is in default of payment of all or part of a fine and costs imposed upon conviction for an offence under Part I of this Act where the offence involves the use of a vehicle, the justice, judge or clerk of the court in which the fine and costs were imposed shall notify the Registrar of Motor Vehicles of the default.

(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:

(5) Where a court or judge convicts a person of a contravention of Part III of this Act that involves the use of a vehicle to transport or store tobacco, the court or judge shall forthwith make a report of the conviction to the Commissioner who shall report the conviction to the Registrar of Motor Vehicles in the case of a person who holds a driver's licence, vehicle permit or certificate of registration issued pursuant to the Motor Vehicle Act.

(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.

(7) Where a person is in default of payment of all or part of a fine and costs imposed upon conviction for an offence under Part III of this Act where the offence involves the use of a vehicle to transport or store tobacco, the justice, judge or clerk of the court in which the fine and costs were imposed shall notify the Registrar of Motor Vehicles of the default.

(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.