NEWFOUNDLAND AND LABRADOR
REGULATION 60/21

Revenue Administration Regulations (Amendment)
under the
Revenue Administration Act
(O.C. 2021-267)

(Filed October 28, 2021)

Under the authority of sections 107 and 112.2 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, October 28, 2021.

Krista Quinlan
Clerk of the Executive Council

REGULATIONS

Analysis

        1.   S.6.2 Added
Tax to be paid over – sugar sweetened beverage tax

        2.   S.21.1 Added
Sugar sweetened beverage tax exemptions

        3.   Commencement

 

NLR 73/11
as amended

        1. The Revenue Administration Regulations are amended by adding immediately after section 6.1 the following:

Tax to be paid over – sugar sweetened beverage tax

      6.2 (1) A retailer or other person who collects the tax on a sugar sweetened beverage which was acquired by him or her from a collector shall, on or before the fifteenth day of the calendar month immediately following the month in which the tax was collectable or payable, pay it over to the collector from whom he or she acquired the sugar sweetened beverage to be forwarded by the collector to the minister.

             (2)  A retailer or other person who collects the tax on a sugar sweetened beverage which was acquired by him or her other than from a collector shall, on or before the twentieth day of the calendar month immediately following the month in which the tax was collectable or payable, pay it over to the minister.

        2. The regulations are amended by adding immediately after section 21 the following:

Sugar sweetened beverage tax exemptions

   21.1 (1) The following sugar sweetened beverages shall be exempt from tax under section 106.12 of the Act: 

             (a)  a sugar sweetened beverage that contains alcohol;

             (b)  a medical or therapeutic beverage including

                      (i)  infant formula,

                     (ii)  a nutritional supplement beverage,

                    (iii)  a meal-replacement beverage, and

                    (iv)  a weight-loss beverage,

                      but not including a sport or energy beverage;

             (c)  chocolate flavoured milk other than chocolate flavoured milk that is described as a shake or milkshake by the manufacturer;

             (d)  a fortified plant-based milk alternative; and

             (e)  a yogurt beverage.

             (2)  A sugar sweetened beverage that is a ready-to-drink beverage packaged in an individual container holding less than 75 millilitres is exempt from tax under section 106.12 of the Act.

             (3)  Sugar sweetened beverages that are brought into the province by a person referred to in subsection 106.12(2) of the Act are exempt from tax under section 106.12 of the Act where,

             (a)  in the case of sugar sweetened beverages that are ready-to-drink beverages or dispensed beverages, the total quantity does not exceed 5 litres; and

             (b)  in the case of sugar sweetened beverages that are concentrated drink mixtures, the total quantity does not exceed one litre for frozen concentrated juices or syrups or 500 grams for flavoured powders.

Commencement

        3. These regulations come into force on September 1, 2022.

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