Provincial Sales Tax Act, Part 12 - General

Section 226 – Designation Of Director

PST - SEC.226/Int.

References:

Act: Section 1 "director"

Interpretation (Issued: 2013/12)

Effective December 1, 2012, Bill 54, Provincial Sales Tax Act, 2012 provides under section 226 that the minister may designate as director to administer the Act a person who is appointed under the Public Service Act.

Section 227 – Delegation

PST - SEC.227/Int.

References:

Act: Section 1 "director"

Interpretation (Issued: 2013/12)

Effective December 1, 2012, Bill 54, Provincial Sales Tax Act, 2012 provides under section 227 authority for the director to delegate the director’s powers or duties under the Act.

Subsection 227(1) provides that the director may, in writing, delegate any of the director's powers or duties under the Act.

Subsection 227(2) provides that a delegation under subsection 227(1) may be to a named person or to a class of persons.

Section 228 – Confidentiality

PST - SEC.228/Int.-R.1

References:

Act: Section 1 "director", "registrant"; Section 221; Section 230

Interpretation (Issued: 2013/12)

Effective December 1, 2012 and March 18, 2013, Bill 54, Provincial Sales Tax Act, 2012 as amended by Bill 2, Provincial Sales Tax Transitional Provisions and Amendments Act, 2013 provides under section 228 the confidentiality requirements for persons who have custody of or control over information or records under the Act.

Note: Bill 2 repealed and replaced paragraph 228(1)(c) effective March 18, 2013 to update references and as a consequential amendment to the coming into force of the Family Law Act in March 2013.

Subsection 228(1) provides that a person who has custody of or control over information or records under the Act must not disclose the information or records to any other person except as follows:

(a) in the course of administering or enforcing the Act or the regulations, or another taxation enactment;

(b) in court proceedings relating to the Act or the regulations, or another taxation enactment;

(c) as provided in, or ordered under, section 239 or section 242 of the Family Law Act or section 8.2 or section 9 of the Family Maintenance Enforcement Act;

(d) under an agreement that

(i) is between the government and another government,

(ii) relates to the administration or enforcement of taxation enactments, and

(iii) provides for the disclosure of information and records to, and the exchange of similar information and records with, that other government;

(e) for the purpose of the compilation of statistical information by the government or the government of Canada.

Subsection 228(2) provides that despite subsection 228(1), the director may publish the names and addresses of registrants.

R.1 Access To Branch Information And Records Under FOIPPA (Issued: 2014/07)

On October 4, 1995, the Freedom of Information and Protection of Privacy Act (FOIPPA) was amended to allow the provisions of FOIPPA to prevail over the provisions of any other act where there are any inconsistencies or conflicts. Consequently, the confidentiality provisions of the Provincial Sales Tax Act (the Act) do not have precedence over the provisions of FOIPPA where there is an inconsistency between the Act and FOIPPA.

Section 228 of the Act addresses the manner in which the Ministry deals with requests from persons seeking information or records about another taxpayer. Because FOIPPA also deals with requests for information, these requests must be individually evaluated to determine the appropriate application of the exceptions to disclosure established in FOIPPA.

In addition, FOIPPA establishes that employees have a duty to assist applicants. Therefore, where a person requests records about another taxpayer, or requests information of a type that is contained in branch records, the staff member should advise the enquirer that the staff member cannot provide such information or records, but that a FOIPPA request can be made for the records. The provisions of FOIPPA will apply whether or not the records are released. Requests are to be made in writing and should be directed to the Program Services section of the Consumer Taxation Programs Branch.

Section 229 – Service Of Notices

PST - SEC.229/Int.

References:

Act: Section 1 "director"

Interpretation (Issued: 2013/12)

Effective December 1, 2012, Bill 54, Provincial Sales Tax Act, 2012 provides under section 229 the manner in which, and to whom, a notice or other document under the Act is conclusively deemed to have been served.

Subsection 229(1) provides that if service of a notice or other document by the director is required or authorized under the Act, the notice or document is conclusively deemed to have been served if

(a) served on the person,

(b) sent by registered mail to the last known address of the person according to the records of the director, or

(c) sent by electronic mail or fax to the last known electronic mail address or fax number of the person according to the records of the director.

Subsection 229(2) provides that if service of a notice or other document on the minister is required or authorized under the Act, the notice or document is conclusively deemed to have been served if delivered to the office of the deputy minister.

Subsection 229(3) provides that if service under subsection 229(1) is by registered mail, electronic mail or fax, the notice or document is conclusively deemed to be served when sent.

Subsection 229(4) provides that if a person carries on business under a name or style other than the person's own name, the notice or document may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if the notice or document was left with an adult employed at the place of business of the person.

Subsection 229(5) provides that if persons carry on business in partnership, the notice or document may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if the notice or document was served on one of the partners or left with an adult employed at the place of business of the partnership.

Subsection 229(6) provides that in the case of personal service, a notice or document is deemed to have been validly served

(a) on a corporation, if it was delivered to any board member, senior officer, liquidator or receiver manager of the corporation, and

(b) on an extraprovincial corporation, if it was delivered to a person referred to in paragraph 229(6)(a) or to an attorney for the extraprovincial corporation.

Subsection 229(7) provides that proof of the receipt by a person of any notice or document may be established in any court by showing that the notice or document was served or sent in a manner provided for in section 229, and the burden of proof is on the person seeking to establish the fact that the notice or document was not received by that person.

Subsection 229(8) provides that in a prosecution or any proceeding for any matter arising under the Act, the facts necessary to establish compliance on the part of the director with section 229 may be sufficiently proved in any court by the production of an affidavit of the director setting out the facts.

Section 229.1 - Estimates of Revenue

PST - SEC.229.1/Int.

References:

Act: Section 43

Interpretation (Issued: 2014/09)

Effective March 24, 2014, Bill 8 - Budget Measures Implementation Act, 2014 added a new section 229.1. The new section requires the minister to make estimates of revenue from three sources: 1) revenue from the section 43 tax [additional tax on lease of passenger vehicles]; 2) revenue from disposable diapers; and 3) revenue derived from the Division 11 tax on energy products.