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Newfoundland Regulation 1998


NEWFOUNDLAND REGULATION 113/98

NEWFOUNDLAND REGULATION 113/98

Labrador Border Zones Rebate Regulations
under the
Tobacco Tax Act

(Filed December 23, 1998)

Under the authority of section 45.1 of the Tobacco Tax Act, I make the following regulations.

Dated at St. John’s, December 23, 1998.

Paul D. Dicks, Q.C.
Minister of Finance

REGULATIONS

Analysis


        1.   Short title

        2.   Rebate amount

        3.   Commencement


Short title

        1. These regulations may be cited as the Labrador Border Zones Rebate Regulations.

Rebate amount

        2. The rebate of tax in Labrador border zones established under section 9 of the Act shall be

             (a)  for cigarettes, $0.0803 per cigarette; and

             (b)  for tobacco, $0.0614 per gram.

Commencement

        3. This regulation shall come into force on January 1, 1999.