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Newfoundland and Labrador
Regulation 2002


NEWFOUNDLAND AND LABRADOR REGULATION 56/02

NEWFOUNDLAND AND LABRADOR
REGULATION 56/02

Labrador Border Zones Rebate Regulations, 2002, No. 2
under the
Tobacco Tax Act

(Filed July 30, 2002)

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

Dated at St. John’s, July 26, 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, No. 2.

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, $0.064 per cigarette; and

             (b)  for tobacco, $0.035 per gram.

Repeal

        3. The Labrador Border Zones Rebate Regulations, 2002, Newfoundland and Labrador Regulation 42/02, are repealed.

Commencement

        4. These regulations are considered to have come into force on August 2, 2002.