Statutes of Newfoundland and Labrador 2014 Chapter 15

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

REVENUE ADMINISTRATION ACT

1. S.107 Amdt.
Regulations

TAX AGREEMENT ACT, 2010

2. S.7 Amdt.
Regulations

3. Commencement

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

REVENUE ADMINISTRATION ACT

SNL2009 cR-15.01 as amended

1. Section 107 of the Revenue Administration Act is amended by adding immediately after paragraph (f.1) the following:

(f.2) providing for the recovery of overpayments of rebates;

TAX AGREEMENT ACT, 2010

SNL2010 cT-0.02

2. (1) Section 7 of the Tax Agreement Act, 2010 is amended by renumbering it as subsection 7(1).

(2) Subsection 7(1) of the Act is amended by deleting the word “and” at the end of paragraph (a) and by adding immediately after paragraph (a) the following:

(a.1) providing for the recovery of overpayments of rebates; and

(3) Section 7 of the Act is amended by adding immediately after subsection (1) the following:

(2) Regulations made under this section may be made with retroactive effect.

Commencement

3. Section 1 and subsections 2(1) and (2) are considered to have come into force on April 1, 2013.