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Statutes of Newfoundland and Labrador 2013
AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 4
(Assented to December 10, 2013)
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
SNL2009 cR-15.01 as amended
1. The Revenue Administration Act is amended by adding immediately after section 2 the following:
2.1 A person referred to in paragraph 3(4)(b) of the regulations shall be considered to be a taxpayer for the purpose of Parts I, II, VII and X of this Act and the regulations.