Canada–Newfoundland and Labrador Atlantic Accord Implementation Act

Marginal note:Remittance to Receiver General

• 212 (1) All taxes, interest, penalties or other sums payable under section 207, 208 or 211 are payable and shall be remitted to the Receiver General.

• Marginal note:Consolidated Revenue Fund

  (2) On the collection or receipt of any taxes, interest, penalties or other sums by the Government of the Province pursuant to this Part, the taxes, interest, penalties or other sums shall be deposited as soon as practicable to the credit of the Receiver General and paid into the Consolidated Revenue Fund in the manner prescribed by the Treasury Board under the Financial Administration Act.

• Marginal note:Collection of excess sums

  (3) Every person who knowingly collects or receives any sum of money as taxes under this Part in circumstances where the sum is not payable shall forthwith

  • (a) refund the sum to the person from whom he collected it; or

  • (b) if the person referred to in paragraph (a) is not known or readily ascertainable, pay the sum to the Receiver General.