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Border Zones Rebate Regulations, 2003
Under the authority of section 45.2 of the Tobacco Tax Act, I make the following regulations.
Joan Marie Aylward
1. Short title
2. Rebate amount
1. These regulations may be cited as the Labrador Border Zones Rebate Regulations, 2003.
2. The rebate of tax in
(a) for cigarettes, $0.079 per cigarette; and
(b) for tobacco, $0.075 per gram.
3. The Labrador Border Zones Rebate Regulations, 2002 No. 2, Newfoundland and Labrador Regulation 56/02, are repealed.
4. These regulations are
considered to have come into force on
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