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Border Zones Rebate Regulations, 2004
Under the authority of section 45.2 of the Tobacco Tax Act, I make the following regulations.
1. Short title
2. Rebate amount
1. These regulations may be cited as the Labrador Border Zones Rebate Regulations, 2004.
rebate of tax in
(a) for cigarettes, $0.0775 per cigarette; and
(b) for tobacco, $0.1136 per gram.
section 2, where a dealer submitted a rebate on or before
4. The Labrador Border Zones Rebate Regulations, 2003 No. 2, Newfoundland and Labrador Regulation 139/03, are repealed.
5. These regulations shall be considered to have
come into force on
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