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Offshore Health and Safety Act (S.C. 2014, c. 13)

Assented to 2014-06-19

 Sections 211 to 213 of the Act are replaced by the following:

Marginal note:Definitions

211. The following definitions apply in this Part.

“Consumption Tax Acts”

« lois sur la taxe à la consommation »

“Consumption Tax Acts” means sections 2 and 3 and Parts I, IIA and IV of the Revenue Act, S.N.S. 1995-96, c. 17, as amended from time to time, and any other Act of the Legislature of the Province, as amended from time to time, as may be prescribed.

“Insurance Premiums Tax Act”

« Loi sur la taxation des primes d’assurance »

“Insurance Premiums Tax Act” means the Insurance Premiums Tax Act, R.S.N.S. 1989, c. 232, as amended from time to time.

“Nova Scotia Income Tax Act”

« Loi néo-écossaise de l’impôt sur le revenu »

“Nova Scotia Income Tax Act” means the Income Tax Act, R.S.N.S. 1989, c. 217, as amended from time to time.

“Revenue Account”

« Compte de recettes »

“Revenue Account” means the account established under section 219.

Imposition of Consumption Taxes

Marginal note:Imposition of consumption taxes in offshore area
  • 212. (1) There shall be imposed, levied and collected under this Part in respect of the offshore area, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Consumption Tax Acts if the offshore area were in the Province.

  • Marginal note:Exception

    (2) Despite subsection (1), if taxes are imposed in respect of any matter under any of the Consumption Tax Acts and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter.

  • Marginal note:Application of Nova Scotia legislation

    (3) Subject to this Act and the regulations made under it, the Consumption Tax Acts and the regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing,

    • (a) a reference in those Acts to Her Majesty in right of the Province is to be read as a reference to Her Majesty in right of Canada;

    • (b) a reference in those Acts to the Province is to be read as a reference to the offshore area; and

    • (c) a reference in those Acts to the Minister responsible for the administration of any of those Acts or to the Provincial Tax Commissioner is to be read as a reference to the Minister of Finance.

  • Marginal note:Nova Scotia regulations

    (3.1) The following regulations apply for the purposes of subsection (3):

    • (a) any regulations made under the Consumption Tax Acts;

    • (b) any regulations made under an Act that was replaced by a Part of the Revenue Act, S.N.S. 1995-96, c. 17, that is referred to in the definition “Consumption Tax Acts” in section 211 to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with that Part; and

    • (c) any regulations made under the Sales Tax Act, S.N.S. 1996, c. 31, as amended from time to time.

  • Marginal note:Binding on certain entities

    (4) This section is binding on

    • (a) the corporations mentioned in Schedule I to the Federal-Provincial Fiscal Arrangements Act, if Nova Scotia is a participating province as defined in subsection 31(1) of that Act; and

    • (b) the corporations mentioned in Schedule II to that Act.

Imposition of Insurance Premiums Tax

Marginal note:Insurance premiums tax in offshore area
  • 213. (1) There shall be imposed, levied and collected under this Part in respect of the insurance premiums received by any company with respect to property that is situated in the offshore area at the time the insurance premiums become payable, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Insurance Premiums Tax Act if the property were situated in the Province.

  • Marginal note:Exception

    (2) Despite subsection (1), if taxes are imposed in respect of any matter under the Insurance Premiums Tax Act and taxes would, but for this subsection, be imposed under subsection (1) in respect of that matter, no taxes shall be imposed under subsection (1) in respect of that matter.

  • Marginal note:Application of Nova Scotia legislation

    (3) Subject to this Act and the regulations made under it, the Insurance Premiums Tax Act and the regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing,

    • (a) a reference in that Act to the Province is to be read as a reference to the offshore area; and

    • (b) a reference in that Act to the Minister of Consumer Affairs is to be read as a reference to the Minister of Finance.

  • Marginal note:Nova Scotia regulations

    (3.1) The following regulations apply for the purposes of subsection (3):

    • (a) any regulations made under the Insurance Premiums Tax Act; and

    • (b) any regulations made under an Act that was replaced by the Insurance Premiums Tax Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Insurance Premiums Tax Act.

  • Definition of “company”

    (4) In this section, “company” has the meaning assigned by the definition “insurance company” in section 2 of the Insurance Premiums Tax Act.

 Subparagraph 214(5)(b)(ii) of the Act is replaced by the following:

  • (ii) the Consumption Tax Acts or the Insurance Premiums Tax Act,

 Subsection 215(2) of the Act is replaced by the following:

  • Marginal note:Transfer of powers and duties

    (2) If 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 Consumption Tax Acts, and

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

    • (b) the Minister of Finance of the Province or any other Minister of the Crown in right of the Province that 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 Insurance Premiums Tax Act, and

      • (ii) designate personnel of the Department of Finance of the Province, or any other department of the Province for which that Minister is responsible, to carry out any functions, perform any duties and exercise any powers that are similar to those that are carried out, exercised or performed by them on behalf of that Minister under the Insurance Premiums Tax Act.

  •  (1) Subsection 216(1) of the Act is replaced by the following:

    Marginal note:Imposition of corporate income tax in offshore area
    • 216. (1) There shall be imposed, levied and collected under this Part in respect of the taxable income earned by, and the taxable capital of, a corporation in a taxation year in the offshore area, in accordance with subsection (3), the taxes, interest, penalties and other sums that would be imposed, levied and collected under the Nova Scotia Income Tax Act in respect of that taxable income and that taxable capital if the offshore area were in the Province.

  • (2) Subsection 216(2) of the French version of the Act is replaced by the following:

    • Marginal note:Exception

      (2) Aucun impôt n’est institué sous le régime du paragraphe (1) sur le capital imposable, ou sur le revenu imposable gagné, au cours d’une année d’imposition dans la province, sous celui de la Loi néo-écossaise de l’impôt sur le revenu.

  • (3) Subsections 216(3) and (4) of the Act are replaced by the following:

    • Marginal note:Application of Nova Scotia Income Tax Act

      (3) Subject to this Act and the regulations made under it, the Nova Scotia Income Tax Act and any regulations referred to in subsection (3.1) apply, with any modifications that the circumstances require, for the purposes of this Part and, without limiting the generality of the foregoing,

      • (a) a reference in that Act to Her Majesty in right of the Province is to be read as a reference to Her Majesty in right of Canada;

      • (b) a reference in that Act to the Province is to be read as a reference to the offshore area; and

      • (c) a reference in that Act to the “Minister of Finance” is to be read as a reference to

        • (i) in relation to the remittance of any amount as or on account of tax payable under that Act, the Receiver General for Canada, and

        • (ii) in relation to any other matter, the Minister of National Revenue for Canada.

    • Marginal note:Nova Scotia regulations

      (3.1) The following regulations apply for the purposes of subsection (3):

      • (a) any regulations made under the Nova Scotia Income Tax Act; and

      • (b) any regulations made under an Act that was replaced by the Nova Scotia Income Tax Act, to the extent that those regulations remain in force in accordance with the laws of the Province and are not inconsistent with the Nova Scotia Income Tax Act.

    • Marginal note:Determination of taxable income earned in offshore area

      (4) For the purposes of this section, the taxable income of a corporation earned in a taxation year in the offshore area or in the Province shall be determined in accordance with rules prescribed by regulations for the purposes of the definition “taxable income earned in the year in a province” in subsection 124(4) of the Income Tax Act, and “taxable capital” means taxable capital employed in Canada determined in accordance with Part I.3 of that Act.

 
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