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Newfoundland and Labrador
Revenue Administration Regulations (Amendment) (Filed October 13, 2015) Under the authority of sections 107 and 113 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following regulations. Dated at Julia Mullaley REGULATIONS Analysis 1.
S.2 Amdt. 2.
Part V.1 Rep. 3. Transitional 4. Commencement NLR 73/11 1. Paragraphs 2(1)(j.1), (m.1), (m.2), (m.3), (m.4), (aa.1), (nn.1), (pp.1) and (rr.1) of the Revenue Administration Regulations are repealed. 2. Part V.1 of the regulations is repealed. Transitional 3. (1) Where an application or a return respecting a rebate for an eligible
product was submitted before the coming into force of these regulations, the
application or return shall be administered as though these regulations were
not in force. (2) Where a person is eligible to make an application or file a return respecting a rebate for an eligible product immediately before the coming into force of these regulations, he or she may make the application or file the return as though these regulations were not in force. (3) An application or return under subsection (2) which is made or filed after the coming into force of these regulations shall be administered as though these regulations were not in force. (4) Where a person makes an application or files a return under subsection (2), a rebate shall only be paid or credited on (a) an eligible product other than electricity where the invoice for the eligible product costs indicates a purchase date of June 30, 2015 or earlier; and (b) electricity where the invoice for the eligible product costs indicates a meter reading of June 30, 2015 or earlier. (5) In this section, "administer" includes procedures relating to overpayments and the inspection, examination and auditing of books and records. Commencement 4. These regulations are considered to have come into force on July 1, 2015. ©Queen's Printer |