NEWFOUNDLAND REGULATION 105/99

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Newfoundland Regulation 1999

Labrador Border Zones Rebate Regulations
(Amendment)
under the
Tobacco Tax Act

(Filed December 1, 1999)

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

Dated at St. John's, December 1, 1999.

Phil Wall
Deputy Minister of Finance

REGULATION

Analysis

1. S.2 R&S
Rebate amount

NR 113/98

1. Section 2 of the Labrador Border Zones Rebate Regulations is repealed and the following substituted:

Rebate amount

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

(a) for cigarettes, $0.0776 per cigarette; and

(b) for tobacco, $0.0614 per gram.