5
First Session, 51st General Assembly 3 Charles III, 2026
BILL 5
AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 2
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 maintain the reduction of the tax on certain grades of gasoline by 7 cents per litre.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT NO. 2

Analysis

1. S.51 R&S
Tax levied on gasoline

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 Section 51 of the Revenue Administration Act is repealed and the following substituted:

Tax levied on gasoline

51. A person who acquires gasoline at a retail sale in the province shall pay to the Crown at the time of the sale

(a) on propane fuel grade of gasoline, a tax of $0.07 per litre;

(b) on gasoline for the operation of sea-going vessels or boats, other than pleasure craft, a tax of $0.035 per litre;

(c) on diesel fuel grade of gasoline, a tax of $0.095 per litre;

(d) on gasoline delivered for consumption or use in an aircraft, a tax of $0.025 per litre; and

(e) on all other grades of gasoline, a tax of $0.075 per litre.

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