This is an official version.

Copyright © 2019: Queen's Printer,
St. John's, Newfoundland and Labrador, Canada

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

Statutes of Newfoundland and Labrador 2019

CHAPTER 17

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

(Assented to June 26, 2019)

Analysis

        1.   S.91.1
Tax on insurance premiums

        2.   Commencement

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

SNL2009 cR-15.01
as amended

        1. (1) Subsection 91.1(1.1) of the Revenue Administration Act is repealed.

             (2)  Subsection 91.1(10) of the Act is repealed and the following substituted:

          (10)  A person who enters into, amends or renews a contract of insurance referred to in subsection (1) is required to pay the tax imposed under this section whether or not the insurer or insurer's agent is registered under this Part, and that person shall remit the tax in the manner referred to in subsection (7).

             (3)  Subsection 91.1(12) of the Act is repealed.

Commencement

        2. This Act is considered to have come into force on April 15, 2019.

©Queen's Printer