Statutes of Newfoundland and Labrador 2016 Chapter 24

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 6

(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 Section 52 of the Revenue Administration Act is repealed and the following substituted:

Tax reduction for Labrador border zones

52. Notwithstanding paragraph 51(1)(e), where a person acquires gasoline, other than diesel fuel, at a retail sale in the town of Labrador City, the town of Wabush or south coast Labrador extending from the border with the province of Quebec to and including the community of Red Bay, in respect of the consumption or use of the gasoline in those areas, the tax payable to the Crown at the time of the sale under paragraph 51(1)(e) shall be reduced by $0.10 per litre.

Commencement

2. This Act is considered to have come into force on June 2, 2016.