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Newfoundland and Labrador
Regulation 2004


NEWFOUNDLAND AND LABRADOR REGULATION 63/04

NEWFOUNDLAND AND LABRADOR
REGULATION 63/04

Labrador Border Zones Rebate Regulations, 2004
under the
Tobacco Tax Act

(Filed June 23, 2004)

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

Dated at St. John’s, June 17, 2004.

Loyola Sullivan
Minister of Finance

REGULATIONS

Analysis


        1.   Short title

        2.   Rebate amount

        3.   Transitional

        4.   Repeal

        5.   Commencement


Short title

        1. These regulations may be cited as the Labrador Border Zones Rebate Regulations, 2004.

Rebate amount

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

             (a)  for cigarettes, $0.0775 per cigarette; and

             (b)  for tobacco, $0.1136 per gram.

Transitional

        3. Notwithstanding section 2, where a dealer submitted a rebate on or before March 30, 2004, that rebate shall be processed at the rate in effect on the date the cigarettes or tobacco subject to the rebate were purchased.

Repeal

        4. The Labrador Border Zones Rebate Regulations, 2003 No. 2, Newfoundland and Labrador Regulation 139/03, are repealed.

Commencement

        5. These regulations shall be considered to have come into force on March 31, 2004.