NEWFOUNDLAND AND LABRADOR REGULATION 41/25

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Newfoundland and Labrador
Regulation 2025

NEWFOUNDLAND AND LABRADOR
REGULATION 41/25

Revenue Administration Regulations (Amendment)
under the
Revenue Administration Act
(O.C. 2025-151)

(Filed May 30, 2025)

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

Dated at St. John’s, May 29, 2025.

Denis Mahoney, K.C.
Clerk of the Executive Council

REGULATIONS

Analysis

1. S.21.1 R&S
Sugar sweetened beverage tax exemption

2. Commencement

NLR 73/11
as amended

1. Section 21.1 of the Revenue Administration Regulations is repealed and the following substituted:

Sugar sweetened beverage tax exemption

21.1 All sugar sweetened beverages shall be exempt from tax under section 106.12 of the Act.

Commencement

2. These regulations come into force on July 1, 2025.