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St. John's, Newfoundland and Labrador, Canada

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Newfoundland and Labrador
Regulation 2010



Tax Exempt Gasoline Regulations
under the
Revenue Administration Act
(O.C. 2010-269)

(Filed October 12,  2010)

Under the authority of section 108 of the Revenue Administration Act, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, October 6, 2010.

Gary Norris
Clerk of the Executive Council



        1.   Short title

        2.   Definitions

        3.   Tax exemption

        4.   Designation of business

Short title

        1. These regulations may be cited as the Tax Exempt Gasoline Regulations.


        2. In these Regulations

             (a)  "approved retail business" means a retail business designated by the minister under section 4; and

             (b)  "Indian" means an Indian as defined in the Indian Act (Canada).

 Tax exemption

        3. (1) An Indian who is otherwise eligible for tax exemptions under section 87 of the Indian Act (Canada) is exempt from paying tax on gasoline imposed under Part III of the Revenue Administration Act.

             (2)  The exemption under subsection (1) is only effective if the gasoline is purchased at an approved retail business.

Designation of business

        4. (1) The minister may designate a business as an approved retail business for the purpose of subsection 3(2) and that business shall enter into an agreement with the minister setting out the requirements to be complied with for the purposes of the designation.

             (2)  The minister has the authority to revoke a designation granted under subsection (1) if the agreement is not complied with or for another reason.