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Newfoundland and Labrador
Administration Regulations (Amendment)
(Filed December 23, 2014)
Under the authority of section 107 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following regulations.
1. (1) Subsection 23(3) of the Revenue Administration Regulations is repealed and the following substituted:
(3) The minister shall issue a rebate under this section where he or she approves the application and other information that the minister may require.
(2) Section 23 of the regulations is amended by adding immediately after subsection (3) the following:
(4) Where a person receives the benefit of all or a part of a rebate under this section that he or she is not entitled to, he or she shall pay the amount of the overpayment to the minister plus interest at a rate and in the time and manner prescribed in section 10.
(5) The Act, except Parts IV to IX, and these regulations shall apply to an overpayment referred to in subsection (4) as if the overpayment were a tax referred to in the Act and these regulations.
(6) A person referred to in subsection (4) shall, for the purpose of the Act, be considered to be a taxpayer referred to in the Act and these regulations.
2. These regulations are considered to have come into force on April 1, 2013.