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Statutes of Newfoundland 1998


CHAPTER 27

AN ACT TO AMEND THE TOBACCO TAX ACT

(Assented to December 15, 1998)

Analysis

1. S.9 Amdt.
Rate of tax

2. S.45 Amdt.
Regulations

3. S.45.2 Added
Regulations by minister

4. Commencement

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:


RSN1990 cT-5
as amended

1. (1) Paragraph 9(2)(e) of the Tobacco Tax Act is repealed and the following substituted:

(e) in the case of tobacco, other than cigarettes and cigars, the difference between the tax imposed under paragraph (1)(b) and the tobacco tax payable on each gram of tobacco in the Province of Quebec.

(2) Subsections 9(2) and (3) of the Act are repealed and the following substituted:

(2) Notwithstanding paragraphs (1)(a) and (b), cigarettes, and tobacco, other than cigarettes and cigars, sold by a retailer in and for consumption in the

(a) town of Labrador City;

(b) town of Wabush; and

(c) coastal area of southern Labrador extending from the border with the Province of Quebec to and including the community of Red Bay

shall be subject to a rebate of money as calculated under subsection (2.1) the amount of which may be prescribed by the minister under section 45.2.

(2.1) The minister may make regulations establishing the amount of the rebate under subsection (2), to be calculated as the amount determined by the minister to equate to the difference between the rate of tax on tobacco under an Act of the Province of Quebec and the provincial tobacco tax rate plus the difference between the provincial component of the Harmonized Sales Tax and the Quebec Sales Tax.

(3) A rebate of money under subsection (2) shall be made and carried out as prescribed by regulation.

2. Paragraph 45(1)(k.1) of the Act is repealed and the following substituted:

(k.1) prescribing a rebate system for the purpose of subsections 9(2) and (3), excluding the calculation of the rebate as required under subsection 9(2.1) and the amount of the rebate which may be prescribed under section 45.2;

3. The Act is amended by adding immediately after section 45.1 the following:

Regulations by minister

45.2 The minister may make regulations establishing the amount of the rebate under subsections 9(2) and (2.1).

Commencement

4. (1) Subsection 1(1) shall be considered to have come into force on July 2, 1998 and shall continue in force until the coming into force of the remainder of this Act.

(2) The remainder of this Act shall come into force on January 1, 1999.

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