NEWFOUNDLAND AND LABRADOR REGULATION 42/02

NEWFOUNDLAND AND LABRADOR
REGULATION 42/02

Labrador Border Zones Rebate Regulations, 2002
under the
Tobacco Tax Act

(Filed May 27, 2002)

Under the authority of section 45.2 of the Tobacco Tax Act, I make the following regulations.

Dated at St. John's, May 22, 2002.

Joan Marie Aylward
Minister of Finance

REGULATIONS

Analysis

1. Short title

2. Rebate amount

3. Repeal

4. Commencement

Short title

1. These regulations may be cited as the Labrador Border Zones Rebate Regulations, 2002.

Rebate amount

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

(a) for cigarettes, $0.086 per cigarette; and

(b) for tobacco, $0.0574 per gram.

Repeal

3. The Labrador Border Zones Rebate Regulations, Newfoundland and Labrador Regulation 113/98, are repealed.

Commencement

4. These regulations are considered to have come into force on March 22, 2002.