Minister in Form II 16. (1) A Board, after hearing any evidence adduced, Judgment of Board and upon such other inquiry as it considers advisable, shall determine the matter and confirm or amend the assessment accordingly. A Board may increase the assessment in any case before it. The Board shall send a copy of its decision by registered mail to the taxpayer or his agent or officer. (2) In any case where the appeal is unsuccessful, the Board may direct that the person who appealed shall pay the costs or part of the costs of such appeal; and if such appeal is successful, a Board may recommend that the costs, or any part thereof, be paid by the Crown. The tariff of fees shall be as prescribed by the Board. 17. If the taxpayer fails to appear either in person or by Default of appearagent, the Board may proceed ex parte or may defer the ance. hearing. 18. If the taxpayer is dissatisfied with the decision of a Appeal from Board, he may, within twenty days after the mailing of the Board to Court. decision, give a written notice to the Minister in Form III. of the Schedule to this Act that he desires to appeal from such decision. If the taxpayer gives such notice, or if the Minister is dissatisfied with the decision, the Minister shall refer the matter to the Court for hearing and determination, and such reference may be made in Form IV. of the schedule to this Act, and he shall notify the taxpayer by registered letter that he has made such reference. On any such reference the Court shall hear and consider such Jurisdiction of Assessment not vitiated for form. Respecting inventories. Respecting tax on rents from land. matter upon the papers and evidence referred, and upon any further evidence which the taxpayer or the Crown produces under the direction of the Court, and the decision of the Court thereon shall be final and conclusive. 19. Except as herein expressly provided, the Court shall have exclusive jurisdiction to hear and determine all questions that may arise in connection with any proceeding taken under this Act and may award costs in connection therewith 20. (1) No assessment shall be set aside by a Board or by the Court upon the ground that there has been an error or omission in connection with any proceedings required to be taken under this Act or any regulation hereunder, but such Board or Court, in any case that may come before it, may determine the true and proper amount of the tax to be paid hereunder. (2) All the proceedings of the Board and of the Court shall be held in camera if requested by the taxpayer. 21. Whenever, in the opinion of the Minister, the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer, upon such basis as the Minister may prescribe as conforming as nearly as may be to best accounting practice in the trade or business and as most clearly to reflect the income. 22. For the purpose of this Act, the receipt by a person resident outside Newfoundland of income from the rents of landed property situated within Newfoundland, shall be deemed to be the carrying on of a business in Newfoundland. Each such person shall pay, in lieu of the normal tax and supertax, an amount equal to five per centum of the net rents so received. The returns for such receipts shall be made by the agent or other person receiving the said rents in debt. 23. The taxes and all interest and costs assessed or im- Taxes to be Crown posed under the provisions of this Act shall be recoverable as a debt due to His Majesty from the person on whom it is assessed or imposed. charge. 24. Taxes, interest, costs and penalties, imposed under Taxes to be first this Act, shall be a first lien and charge upon the property, whether real or personal, movable or immovable, of any person liable to pay the same. 25. Any tax, interest, costs or penalty that may be assessed Recovery of recovered or imposed under this Act, may, at the option of the Minister, be recovered and imposed in the Court in the name of His Majesty. axes. 26. The Minister shall have the administration of this Powers of Minister. Act, and the control and management of the collection of the taxation levied hereby, and of all matters incident thereto, and of the officers and persons employed in that service. The Minister may make any regulations deemed necessary for carrying this Act into effect, and may thereby authorize the Commissioner or Assessor of Taxation to exercise such of the powers conferred by this Act upon the Minister, as may in the opinion of the Minister be conveniently exercised by the Commissioner or Assessor of Taxation. Officers. 27. The Governor-in-Council may from time to time Appointment of appoint officers and other persons to carry out this Act or any Order in Council, or regulations made thereunder, and the Governor-in-Council may assign the names of office of such officers and other persons, and grant such salaries or pay for their services and responsibilities as he deems necessary and reasonable, and may appoint the times and manner in which the same shall be paid. operation. 28. The taxes imposed by by this Act shall be Commencement of payable upon incomes received for the year ending the thirtyfirst day of December, one thousand nine hundred and twenty-two, and for each year thereafter, as herein provided. Repeal. Short title. 29. The Income War Tax Act, 1918, and Acts in amendment thereof, are hereby repealed, without prejudice to anything lawfully done or any proceedings lawfully instituted thereunder. 30. This Act may be cited as the Income Tax Act, 1922. swear that I will faithfully and honestly fulfil the duties which devolve upon me as a member of a Board of Referees under the Income Tax Act, 1922. I hereby give notice that I object to the amount at which I am assessed for the following reasons:-- (here shortly describe reasons) or, I am not liable to taxation under the above Act for the following reasons: (here shortly describe reasons) Dated this day of 19 FORM III. THE INCOME TAX ACT, 1922 In the matter of the assessment of To the Minister of Finance: I hereby give notice that I am dissatisfied with the decision given by the Board of Referees in this matter for the following reasons: (here shortly describe reasons) and that I desire to appeal to the Supreme Court of Newfoundland. In the matter of the assessment of By virtue of the powers vested in me in this behalf under the Income Tax Act, 1922, I hereby refer the appeal of (or my appeal) against the decision of the Board of Referees, to the Supreme Court of Newfoundland, for adjudication thereon, and enclose herewith the said decision, and the other papers relating to the matter. Dated this day of To the Registrar of the Supreme Court of Newfoundland. A. D. 19 Minister of Finance and Customs. Schedule (continued. |