NEWFOUNDLAND AND LABRADOR REGULATION 32/21

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Newfoundland and Labrador
Regulation 2021

NEWFOUNDLAND AND LABRADOR
REGULATION 32/21

Labrador Border Zones Rebate Regulations (Amendment)
under the
Revenue Administration Act

(Filed June 24, 2021)

Under the authority of sections 112 and 113 of the Revenue Administration Act, I make the following regulations.

Dated at St. John’s, June 22, 2021.

Siobhan Coady
Minister of Finance

REGULATIONS

Analysis

1. S.3 R&S

Rebate amount

2. Commencement

NLR 48/15
as amended

1. Section 3 of the Labrador Border Zones Rebate Regulations is repealed and the following substituted:

Rebate amount

3. The rebate of tax established under section 98.1 of the Act shall be calculated as follows:

(a) for cigarettes, $0.1875 per cigarette; and

(b) for tobacco, $0.3936 per gram.

Commencement

2. These regulations are considered to have come into force on June 1, 2021.