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Newfoundland and Labrador NEWFOUNDLAND Labrador Border
Zones Rebate Regulations (Amendment) (Filed April 5, 2023) Under the authority of sections 112 and 113 of the Revenue Administration Act, I make the following regulations. Dated at St. John’s, April 4, 2023. Siobhan Coady REGULATIONS Analysis 1.
S.3 R&S 2. Commencement NLR 48/15 1. Section 3 of the Labrador Border Zones
Rebate Regulations is repealed and the following substituted: Rebate amount 3. The rebate of tax established under section 98.1 of the Act shall be calculated as follows: (a) for cigarettes, $0.1375 per cigarette; and (b) for tobacco, $0.3736 per gram. Commencement 2. These regulations are considered to have come into force on April 1, 2023. ©King's Printer |