Statutes of Newfoundland and Labrador 2016 Chapter 19

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CHAPTER 19

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

(Assented to June 7, 2016)

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. Section 88 of the Revenue Administration Act is repealed and the following substituted:

Tax

88. (1) A person who acquires a used vehicle at a retail sale in the province from a person other than an HST registrant shall, in respect of the use of that vehicle, pay to the Crown at the time of the sale a tax at the rate of 15% of the purchase price of it.

(2) A person who brings into or receives delivery of a used vehicle in the province where that vehicle was acquired from a person who is not an HST registrant is liable for and shall pay at the time the vehicle enters the province tax at the rate of 15% of the purchase price of the vehicle.

Commencement

2. This Act comes into force on July 1, 2016.