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Labrador Border Zones Rebate Regulations
(Filed July 28, 2015)
Under the authority of subsection 112(2) and section 113 of the Revenue Administration Act, I make the following regulations.
In these regulations,
(a) "Act" means the Revenue Administration Act;
(b) "carton equivalent" means
(i) 200 cigarettes,
(ii) an amount of tobacco calculated in a manner which may be determined by the minister, or
(iii) a combination of (i) and (ii) in the amounts as may be determined by the minister; and
3. The rebate of tax established under section 98.1 of the Act shall be calculated as follows:
(a) for cigarettes, $0.1075 per cigarette; and
4. The quota referred to in subsection 98.1(4) of the Act shall be calculated as follows:
110,000 carton equivalents annually for town of
5. (1) These regulations, except paragraph 4(b), are considered to have come into force on May 1, 2015.
(2) Paragraph 4(b) is considered to have come into force on July 1, 2015.