NEWFOUNDLAND AND LABRADOR
REGULATION 19/25

Revenue Administration Regulations (Amendment)
under the
Revenue Administration Act
(O.C. 2025-035)

(Filed February 12, 2025)

Under the authority of sections 108, 111 and 112.2 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, February 11, 2025.

Krista Quinlan
Clerk of the Executive Council

REGULATIONS

Analysis

        1.   S.2 Amdt.
Interpretation

        2.   S.15 Amdt.
Refund respecting vehicle

        3.   S.19 Amdt.
Tax-exempt uses - gasoline

        4.   S.21.1 Amdt.
Sugar sweetened beverage tax exemptions

        5.   S.63 Amdt.
Valuation

NLR 73/11
as amended

        1. Subsection 2(1) of the Revenue Administration Regulations is amended by adding immediately before paragraph (ss) the following:

         (rr.2)  "Table of Permitted Nutrient Content Statements and Claims" means the document entitled “Nutrition Labelling — Table of Permitted Nutrient Content Statements and Claims”, published by the Government of Canada on its website, as amended from time to time;

 

        2. Section 15 of the regulations is amended by adding immediately after subsection (2) the following:

         (2.1)  Where a vehicle is sold to a retail purchaser and it is repossessed within 6 months after the sale, the tax collected at the time of the sale may be refunded by the minister on receipt of evidence satisfactory to the minister of the repossession of the vehicle.

 

        3. Section 19 of the regulations is amended by renumbering it as subsection 19(1) and adding immediately after subsection (1) the following:

             (2)  Notwithstanding subparagraph (1)(g)(ii), gasoline used in equipment on a vessel or boat when transporting fish or fishery salt shall not qualify for an exemption from tax under section 16 or a rebate of tax under section 17 or 18.

 

        4. (1) Paragraph 21.1(1)(a) of the regulations is repealed and the following substituted:

             (a)  a sugar sweetened beverage that contains 1.1% or more of alcohol by volume;

             (2)  Subsection 21.1(1) of the regulations is amended by deleting the word "and" at the end of paragraph (d), deleting the period at the end of paragraph (e) and substituting a semi-colon and adding immediately after paragraph (e) the following:

             (f)  a kefir beverage; and

             (g)  a sugar sweetened beverage that satisfies the conditions set out in item 37, column 2, of the Table of Permitted Nutrient Content Statements and Claims for the subject "free of sugars". 

 

        5. Subsection 63(2) of the regulations is repealed and the following substituted:

             (2)  Notwithstanding subsection (1), the purchase price of the vehicle shall be the actual price paid where

             (a)  the actual price paid for a vehicle is less than the value referred to in paragraph (1)(b); and

             (b)  the consumer and the seller of the vehicle confirm the actual price paid by the consumer, in the form and manner required by the minister.

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