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Statutes of Newfoundland and Labrador 2013

CHAPTER 14

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 4

(Assented to December 10, 2013)

Analysis

        1.    S.2.1 Added
Application

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01 as amended

        1. The Revenue Administration Act is amended by adding immediately after section 2 the following:

Application

      2.1 A person referred to in paragraph 3(4)(b) of the regulations shall be considered to be a taxpayer for the purpose of Parts I, II, VII and X of this Act and the regulations.

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