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Newfoundland and Labrador
Regulation 2003


NEWFOUNDLAND AND LABRADOR REGULATION 139/03

NEWFOUNDLAND AND LABRADOR
REGULATION 139/03

Labrador Border Zones Rebate Regulations, 2003 No.2
under the
Tobacco Tax Act

(Filed December 16, 2003)

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

Dated at St. John’s, December 12, 2003.

Loyola Sullivan
Minister of Finance

REGULATIONS

Analysis


        1.   Short title

        2.   Rebate amount

        3.   Repeal


Short title

        1. These regulations may be cited as the Labrador Border Zones Rebate Regulations, 2003 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, $0.0675 per cigarette; and

             (b)  for tobacco, $0.0636 per gram.

Repeal

        3. The Labrador Border Zones Rebate Regulations, 2003, Newfoundland and Labrador Regulation 67/03, are repealed.