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Statutes of Newfoundland and Labrador 2017
AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT
(Assented to May 31, 2017)
Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:
1. Paragraph 51(1)(e) of the Revenue Administration Act is repealed and the following substituted:
(e) on all other grades of gasoline, a tax of
(i) $0.33 per litre for the period ending May 31, 2017,
(ii) $0.245 per litre for the period beginning June 1, 2017 and ending November 30, 2017, and
(iii) $0.205 per litre for the period beginning December 1, 2017.
2. Section 52 of the Act is repealed and the following substituted:
Tax reduction for
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
(a) $0.10 per litre for the period ending May 31, 2017; and
(b) $0.015 per litre for the period beginning June 1, 2017 and ending November 30, 2017.
3. Section 52 of the Act is repealed.
4. Section 3 of this Act comes into force on December 1, 2017.