Clause 1 sets out the short title of this Act. Clauses 2 to 51 amend the Assessment Act to (a) permit various notices to be served by electronic means where the person to be served has consented to receive such communications; (b) update the Act to use gender-neutral language; and (c) update cross-references and correct grammatical and typographical errors. Clause 52 amends the Community Easements Act to (a) permit the termination by the Supreme Court of Nova Scotia of a community easement where its continuation would produce severe hardship for the landowner; and (b) simplify the process when an easement holder ceases to exist. Clause 53 authorizes the Minister of Natural Resources to enforce obligations in a community easement. Clause 54 amends the Conservation Easements Act to (a) permit the termination by the Supreme Court of Nova Scotia of a conservation easement where its continuation would produce severe hardship for the landowner; and (b) simplify the process when an easement holder ceases to exist. Clause 55 authorizes the Minister of Natural Resources to enforce obligations in a conservation easement. Clause 56 amends the Crown Lands Act to provide that the Minister of Natural Resources may grant or renew timber and resource licences for a period of up to five years without Governor in Council approval or 10 years with Governor in Council approval. Clause 57 adds a definition of "a person who owns or operates a wood-processing facility". Clause 58 (a) allows a conservation officer or other person appointed by the Minister to cause vehicles found on Provincial Crown lands in violation of the Act or the regulations to be removed and impounded; and (b) outlines parameters and rules relating to the removal and impoundment. Clause 59 amends the Forests Act to (a) update definitions of "Department" and "Minister" to refer, respectively, to the Department of Natural Resources and the Minister of Natural Resources; and (b) add a definition of "forest property". Clause 60 (a) requires an owner of forest property being used in a commercial carbon sequestration transaction to file a report with the Minister; (b) authorizes the Minister to share the report or information contained in the report with certain other parties; and (c) authorizes the Minister to direct an owner of forest property to disclose whether the property is being used in a commercial carbon sequestration transaction and, if so, to direct the property owner to file the required report. Clause 61 adds to the regulation-making authority of the Governor in Council. Clauses 62 and 63 amend the Gaming Control Act to (a) exempt casinos and proposed casinos from deed transfer taxes; and (b) exempt casinos and proposed casinos from certain requirements under the Halifax Regional Municipality Charter, the Municipal Government Act and instruments made under those Acts. Clause 64 provides that the Schedule, the Halifax-Dartmouth Bridge Commission Dissolution Act, comes into force as provided in that Schedule. Clause 65 amends the Income Tax Act to align with amendments to the federal Income Tax Act respecting the personal foreign tax deduction. Clause 66 allows the corporate foreign tax deduction to update automatically with any changes to the applicable corporate tax rate. Clause 67 changes the capital investment tax credit to (a) allow the definition of "government assistance" to be defined in the regulations; and (b) change the sunset of the tax credit from December 31, 2029 to December 31, 2035. Clause 68 raises the financial institutions capital tax from 4% to 6% for taxation years ending on or after November 1, 2026. Clauses 69 to 74 amend the Insurance Act to permit various notices to be sent by electronic means where the person to be served has consented to receive such communications by electronic means. Clauses 75 and 76 amend the Maritime Provinces Harness Racing Commission Act to (a) provide that members of the Maritime Provinces Harness Racing Commission are appointed by the Governor in Council on the recommendation of the Minister responsible for the Act instead of the Council of Atlantic Premiers; and (b) make the exercise of certain powers of the Council subject to the written consent of the Minister. Clause 77 (a) requires the annual budget of the Commission to be submitted to the Minister; (b) requires the written consent of the Minister before the Council may provide financial assistance to the Commission; and (c) allows the Governor in Council, on the recommendation of the Minister, to provide financial assistance to the Commission. Clause 78 requires the Minister to consent to the appointment of an auditor for the Commission. Clause 79 requires the annual report of the Commission to be submitted to the Minister as well as the Council and allows the Minister to request additional information from the Commission. Clause 80 amends the Meat Inspection Act to replace a reference to a consumer's right to purchase inspected meat with a reference to a consumer's right to purchase meat that is from a licensed meat plant. Clause 81 adds definitions of "authorized meat plant representative" and "meat plant representative". Clause 82 (a) replaces a reference to an inspection by an inspector with a reference to an inspection in accordance with the Act and the regulations; and (b) updates a reference to federal legislation. Clause 83 provides for, and outlines parameters and rules relating to, an administrator appointed under the Act authorizing a meat plant representative to carry out certain powers and duties. Clause 84 provides authority for an administrator to impose, suspend or revoke any conditions on a meat plant licence. Clause 85 provides that the regulations may provide an exception to the requirement that an animal be inspected prior to its slaughter. Clause 86 (a) replaces a reference to an inspection by an inspector with a reference to an inspection in accordance with the Act, the regulations and the conditions of a licence; (b) updates a reference to federal legislation; and (c) removes, in the context of selling, transporting or delivering meat being described or held out as inspected or approved, a stamping or labelling requirement. Clause 87 updates a reference to federal legislation. Clause 88 adds a requirement that an administrator permit the storage of certain meat exempted from the Act's application at a licensed meat plant. Clause 89 (a) replaces a reference to an inspection by an inspector with a reference to an inspection in accordance with the Act and the regulations; and (b) updates a reference to federal legislation. Clause 90 prohibits hindering or obstructing, providing false information to and refusing to provide required information to an authorized meat plant representative. Clause 91 provides that a meat plant's inspection legend or label is presumptive proof that meat originates from that plant. Clause 92 provides the Governor in Council with regulation-making authority respecting the powers and duties of authorized meat plant representatives. Clause 93 amends the Mineral Resources Act to provide that all gypsum in or upon Provincial Crown lands is vested in the Crown in right of the Province, both where lands are Crown lands at the coming into force of the new Section and where lands subsequently become Crown lands. Clause 94 changes a cross-reference to reflect amendments made by this Part. Clause 95 removes a cross-reference to reflect amendments made by this Part. Clause 96 (a) requires the holder of a mineral lease to meet requirements and criteria established in the regulations in order to be entitled to a renewal of the lease; (b) changes the standard period for which a lease may be renewed from 20 years to 5 years; and (c) eliminates a grace period during which a person whose mineral lease expired had the exclusive right to apply for and obtain an exploration licence. Clause 97 changes wording to align with amendments made by this Part. Clause 98 adds to the regulation-making authorities of the Governor in Council. Clauses 99 to 101 amend the Non-resident Deed Transfer Tax Act to (a) clarify that the most recent assessment roll is to be used in determining assessed value; (b) allow exemptions to the tax to be prescribed by the regulations; and (c) add additional regulation-making powers. Clauses 102 to 104 amend the Property Valuation Services Corporation Act to (a) update the titles of the Chief Executive Officer of the Nova Scotia Federation of Municipalities and the Minister of Service Nova Scotia; and (b) allow the Chief Executive Officer to appoint a designate as a non-voting member of the Board of the Property Valuation Services Corporation. Clause 105 amends the Provincial Parks Act to add a definition of "Crown". Clause 106 provides that fees are set by the Minister of Natural Resources rather than the regulations made by the Governor in Council. Clause 107 (a) allows a conservation officer or other person appointed by the Minister to cause vehicles found in provincial parks or park reserves in violation of the Act or the regulations to be removed and impounded; and (b) outlines parameters and rules relating to removal and impoundment. Clause 108 repeals regulation-making authority replaced by amendments made by this Part. Clause 109 amends the Public Service Superannuation Act to extend the term for reviews of the Pension Plan under the Act from within every five years to within every seven years with the next review in 2029. Clause 110 amends the Revenue Act to provide for a levy on electric and hybrid vehicles. Clause 111 allows the Provincial Tax Commissioner to refuse to issue, or cancel or suspend, a permit for contravention of the Tobacco Access Act. Clauses 112 to 118 (a) remove provisions respecting the taxation of vaping products; and (b) add provisions respecting the requirement for vaping products to be stamped in accordance with the federal Excise Act, 2001. Clause 119 limits the reference to vaping products in the definition of "revenue property" to certain Sections of the Act. Clause 120 allows a compliance officer to enter business premises or premises where vaping products, vaping excise stamps or related records are kept to determine whether Part IIIA of the Act and the regulations are being complied with or to inspect and examine books of account, records or documents. Clause 121 allows an auditor, compliance officer or person appointed by the Commissioner to enter certain places to search for and seize vaping excise stamps. Clause 122 allows an auditor, compliance officer or person appointed by the Commissioner to detain a vehicle where, upon a search of the vehicle, vaping excise stamps have been found. Clause 123 (a) provides a compliance office or a person appointed by the Commissioner with certain enforcement powers with respect to unstamped vaping products; and (b) makes it an offence for a person to transport vaping products if that person is not in possession of a bill of lading, waybill or other document showing the origin and destination of the vaping product during such transportation. Clause 124 increases the penalty for a subsequent conviction for an offence respecting unlawfully possessing, purchasing, selling, transporting, acquiring or storing tobacco from a fine equal to three times the tax to a fine equal to five times the tax that would have been due had the tobacco been sold to consumers required to pay the tax. Clause 125 removes penalties for a contravention of Part IIIA of the Act that are calculated based on the vaping product tax and increases the maximum penalties for a subsequent conviction. Clause 126 allows the Governor in Council to make regulations respecting the repeal of certain Sections of Part IIIA of the Act that deal with the vaping product tax. Clause 127 amends the definitions of "electricity cost" and "residential electricity customer" in the Sales Tax Act to (a) refer to electric energy instead of electric current; and (b) allow customers of retail suppliers of electricity to receive the point-of-sale rebate for the provincial portion of the HST on residential electric energy use. Clause 128 expands the application of Part IV of the Revenue Act to purchasers and suppliers who receive any payment under the Act as opposed to only under certain regulations. Clauses 129 to 135 amend the Securities Act to allow for the designation and regulation of dispute resolution services and empower those services to resolve disputes. Clause 136 amends the Summary Proceedings Act to allow a justice of the peace or a judge of the Provincial Court to issue an investigative warrant respecting suspected offences under the Tobacco Access Act. Clause 137 provides effective dates for certain provisions of this Act. The Schedule enacts the Halifax-Dartmouth Bridge Commission Dissolution Act.