Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act

Marginal note:Transfer of powers and duties

• 215 (1) Where a tax administration agreement is entered into, the Provincial Minister, on behalf of, or as agent for, the Minister of Finance, is hereby authorized to perform all the duties and to exercise all the powers and any discretion that the Minister of Finance or the Deputy Minister of Finance has under section 212 or 213.

• Marginal note:Idem

  (2) Where a tax administration agreement is entered into,

  • (a) the Provincial Tax Commissioner of the Province may

    • (i) perform the duties and exercise any power or discretion that the Minister of Finance of the Province has under subsection (1) or otherwise under this Part in relation to the Nova Scotia Consumption Tax Acts, and

    • (ii) designate personnel of the Department of Finance of the Province to carry out such functions, perform such duties and exercise such powers as are similar to those that are carried out, exercised or performed by them on behalf of that Minister under the Nova Scotia Consumption Tax Acts; and

  • (b) the Minister of Consumer Affairs of the Province or such other Minister of the Crown in right of the Province as may be designated by the Provincial Government for the purpose may

    • (i) perform the duties and exercise any power or discretion that the Minister of Finance of the Province has under subsection (1) or otherwise under this Part in relation to the Nova Scotia Insurance Premiums Tax Act, and

    • (ii) designate personnel of the Department of Consumer Affairs of the Province to carry out such functions, perform such duties and exercise such powers as are similar to those that are carried out, exercised or performed by them on behalf of that Minister under the Nova Scotia Insurance Premiums Tax Act.