NEWFOUNDLAND AND LABRADOR REGULATION 78/21

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Newfoundland and Labrador
Regulation 2021

NEWFOUNDLAND AND LABRADOR
REGULATION 78/21

Revenue Administration Regulations (Amendment)
under the
Revenue Administration Act

(O.C. 2021-328)

(Filed December 17, 2021)

Under the authority of sections 107 and 108 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, December 17, 2021.

Krista Quinlan
Clerk of the Executive Council

REGULATIONS

Analysis

1. S.39 Amdt.
Other types of gasoline marked

NLR 73/11
as amended

1. Section 39 of the Revenue Administration Regulations is amended by adding immediately after subsection (5) the following:

(6) Notwithstanding subsection (2), a collector who is located in a geographically remote area may, with the prior approval of the minister, mark tax-exempt diesel fuel, furnace fuel or stove oil types of gasoline by manual means where marked diesel fuel, furnace fuel or stove oil types of gasoline are not otherwise available in the geographically remote area, and that gasoline shall be marked on the premises of the collector.