Statutes of Newfoundland and Labrador 2014 Chapter 11

Important Information
(Includes details about the availability of printed and electronic versions of the Statutes.)

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 2

(Assented to June 5, 2014)

Analysis

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

SNL2009 cR-15.01 as amended

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 Paragraphs 98(1)(a) and (b) of the Revenue Administration Act are repealed and the following substituted:

(a) for cigarettes, a tax of $0.235 on every cigarette;

(b) for tobacco, other than cigarettes and cigars, a tax of $0.38 for each gram of tobacco; and

Commencement

2. This Act is considered to have come into force on March 28, 2014.