NEWFOUNDLAND AND LABRADOR REGULATION 67/03

NEWFOUNDLAND AND LABRADOR
REGULATION 67/03

Labrador Border Zones Rebate Regulations, 2003
under the
Tobacco Tax Act

(Filed June 3, 2003)

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

Dated at St. John's, June 2, 2003.

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, 2003.

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, $0.079 per cigarette; and

(b) for tobacco, $0.075 per gram.

Repeal

3. The Labrador Border Zones Rebate Regulations, 2002 No. 2, Newfoundland and Labrador Regulation 56/02, are repealed.

Commencement

4. These regulations are considered to have come into force on March 28, 2003.