NEWFOUNDLAND AND LABRADOR
REGULATION 113/09

Gasoline Tax Regulations (Amendment)
under the
Revenue Administration Act
(O.C. 2009-377)

(Filed December 17, 2009)

Under the authority of section 108 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John's, December 16, 2009.

Gary Norris
Clerk of the Executive Council

REGULATIONS

Analysis

        1.   S.2 Amdt.
Definitions

        2.   S.20 Amdt.
Tax-exempt uses

        3.   Commencement

CNLR 1120/96
as amended

        1. (1) Section 2 of the Gasoline Tax Regulations is amended by adding immediately after paragraph (b) the following:

          (b.1)  "development plan" means a development plan approved by the Minister under the Petroleum and Natural Gas Act and regulations under that Act;

             (2)  Section 2 of the Regulations is amended by adding immediately after paragraph (f) the following:

           (f.1)  "interest holder" means a person to whom a licence, permit or lease has been issued under the Petroleum and Natural Gas Act and regulations made under that Act;

             (3)  Section 2 of the Regulations is amended by deleting the word "and" at the end of paragraph (h), by deleting the period at the end of paragraph (i) and substituting a semi-colon and by adding immediately after paragraph (i) the following:

              (j)  "petroleum" means petroleum as defined under the Petroleum and Natural Gas Act;

             (k)  "petroleum exploration site" means a geographic area in relation to which an interest holder has been issued a valid licence or permit under the Petroleum and Natural Gas Act and regulations made under that Act; and

              (l)  "petroleum lease" means a lease issued under the Petroleum and Natural Gas Act and regulations made under that Act.

 

        2. Section 20 of the Regulations is amended by adding after paragraph (m) the following:

         (m.1)  gasoline consumed by equipment, other than aircraft and vehicles required to be licensed under the Highway Traffic Act, operating on a petroleum exploration site, except in relation to activities approved under a development plan occurring under a petroleum lease;

Commencement

        3. These Regulations are considered to have come into force on April 1, 2009.

©Earl G. Tucker, Queen's Printer