BILL NO. 4

(as introduced)

3rd Session, 61st General Assembly
Nova Scotia
60 Elizabeth II, 2011



Private Member's Bill



Tax Review (2011-12) Act



The Honourable Stephen McNeil
Annapolis



First Reading: April 1, 2011

Second Reading:

Third Reading:

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An Act to Review
the Provincial Tax Regime

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Tax Review (2011-12) Act.

2 (1) On or before June 1, 2011, the Minister shall, subject to Section 4, undertake a comprehensive review of all provincial taxes and of federal and provincial taxes in Canada.

(2) The review referred to in subsection (1) must include

(a) an examination of all elements of the tax system in the Province;

(b) a review of tax initiatives in the past ten years and the effect that these have had on revenue generation for the Province and on economic activity in the private sector;

(c) a cross-jurisdictional review of the tax system of each province of Canada;

(d) a review of the federal tax system of Canada;

(e) an examination of data relating to the how the Province is situated within the federation with regards to the competitive position of each tax indicator;

(f) an examination of data relating to the economic effect of the current tax regime in the Province on individuals and on businesses within the Province; and

(g) such other matters as determined by the Minister.

3 (1) The review must be completed and a report submitted to the Minister on or before September 29, 2011.

(2) The report must be tabled by the Minister in the House of Assembly if the House is sitting or, if the House is not sitting, filed with the Chief Clerk of the House.

4 The moneys required for the purpose of this Act must be paid out of moneys appropriated for that purpose by the Legislature.

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