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Statutes of Newfoundland and Labrador 2010


CHAPTER 8

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

(Assented to June 24, 2010)

Analysis


        1.   S.98 Amdt.
Rate of tax

        2.   NLR 47/06 Amdt.

        3.   Commencement


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

SNL2009 cR-15.01

        1. Paragraphs 98(1)(a) and (b) of the Revenue Administration Act are repealed and the following substituted:

             (a)  for cigarettes, a tax of $0.19 on every cigarette;

             (b)  for tobacco, other than cigarettes and cigars, the tax shall be $0.32 for each gram of tobacco; and

NLR 47/06 Amdt.

        2. (1) Paragraphs 2(a) and (b) of the Labrador Border Zones Rebate Regulations, 2006 are repealed and the following substituted:

             (a)  for cigarettes, $0.1075 a cigarette; and

             (b)  for tobacco, $0.2336 a gram.

             (2)  Section 3 of the regulations is amended by deleting the date "March 30, 2006" and substituting the date "March 29, 2010".

Commencement

        3. This Act shall be considered to have come into force on March 30, 2010.