4

 

 

First Session, 51st General Assembly

3 Charles III, 2026

BILL 4

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

Received and Read the First Time................................................................

Second Reading............................................................................................

Committee.....................................................................................................

Third Reading...............................................................................................

Royal Assent.................................................................................................

HONOURABLE CRAIG PARDY
Minister of Finance and President of Treasury Board

Ordered to be printed by the Honourable House of Assembly

 

EXPLANATORY NOTES

This Bill would amend the Revenue Administration Act to remove the tax on sugar sweetened beverages.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT

Analysis

        1.   S.2 Amdt.
Definitions

        2.   S.5 Amdt.
Collection of tax

        3.   S.9 Amdt.
Books and records

        4.   Part IX.2 Rep.
Sugar Sweetened Beverage Tax

        5.   S.112.2 Rep.
Regulations re: sugar sweetened beverage tax

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 (1) Paragraph 2(l.1) of the Revenue Administration Act is repealed.  

             (2)  Paragraph 2(m) of the Act is amended by

             (a)  adding the word "and" at the end of subparagraph (ii);

             (b)  deleting the comma and the word "and" at the end of subparagraph (iii) and substituting a semi-colon; and

             (c)  repealing subparagraph (iv).

             (3)  Paragraph 2(q.1) of the Act is repealed.

             (4)  Paragraph 2(hhh.1) of the Act is repealed.

             (5)  Subparagraph 2(kkk)(i.2) of the Act is repealed.

             (6)  Paragraph 2(mmm) of the Act is amended by adding the word "or" at the end of subparagraph (i.1) and repealing subparagraph (i.2).

             (7)  Paragraph 2(nnn) of the Act is repealed and the following substituted:

        (nnn)  "sale" means a sale for cash or on credit or a sale where the price is payable by instalments, and includes a barter, an exchange and a contract by which at a price or for other consideration a person gives gasoline, tobacco, a vapour product, a vehicle or tangible personal property to another;

             (8)  Paragraphs 2(nnn.2) and (nnn.3) of the Act are repealed.

             (9)  Paragraph 2(yyy) of the Act is amended by

             (a)  adding the word "and" at the end of subparagraph (ii);

             (b)  deleting the comma and the word "and" at the end of subparagraph (iii) and substituting a period; and

             (c)  repealing subparagraph (iv).

 

        2. Subsection 5(1) of the Act is repealed and the following substituted:

Collection of tax

        5. (1) The minister may designate a person as an agent of the minister for the collection of the tax imposed under Parts III, VIII, IX and IX.1 of this Act.

 

        3. Subsection 9(3.3) of the Act is repealed.

 

        4. Part IX.2 of the Act is repealed.

 

        5. Section 112.2 of the Act is repealed.

ŠKing's Printer