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Newfoundland and Labrador
Border Zones Rebate Regulations
(Filed July 28, 2015)
Under the authority of subsection 112(2) and section 113 of the Revenue Administration Act, I make the following regulations.
1. Short title
3. Rebate amount
1. These regulations may be cited as the Labrador Border Zones Rebate Regulations.
2. In these regulations,
(a) "Act" means the Revenue Administration Act;
(b) "carton equivalent" means
(i) 200 cigarettes,
(ii) an amount of tobacco calculated in a manner which may be determined by the minister, or
(iii) a combination of (i) and (ii) in the amounts as may be determined by the minister; and
(c) "tobacco" means tobacco other than cigarettes and cigars.
3. The rebate of tax established under section 98.1 of the Act shall be calculated as follows:
(a) for cigarettes, $0.1075 per cigarette; and
(b) for tobacco, $0.2336 per gram.
4. The quota referred to in subsection 98.1(4) of the Act shall be calculated as follows:
(a) 110,000 carton equivalents annually for town
(b) 16,000 carton equivalents annually for the south coast of Labrador extending from the border with the
5. (1) These regulations, except paragraph 4(b), are considered to have come into force on May 1, 2015.
(2) Paragraph 4(b) is considered to have come into force on July 1, 2015.