NEWFOUNDLAND AND LABRADOR REGULATION 22/26

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Newfoundland and Labrador
Regulation 2026

NEWFOUNDLAND AND LABRADOR
REGULATION 22/26

Revenue Administration Regulations (Amendment)
under the
Revenue Administration Act
(O.C. 2026-090)

(Filed June 2, 2026)

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 5, 2026.

Karen Stone KC
Clerk of the Executive Council

REGULATIONS

Analysis

1. S.2 Amdt.
Interpretation

2. S.6.2 Rep.

Tax to be paid over – sugar sweetened beverage tax

3. S.21.1 Rep.
Sugar sweetened beverage tax exemption

NLR 73/11
as amended

1. Paragraph 2(1)(rr.2) of the Revenue Administration Regulations is repealed.

2. Section 6.2 of the regulations is repealed.

3. Section 21.1 of the regulations is repealed.