NEWFOUNDLAND
AND
LABRADOR
REGULATION 47/06
Labrador Border Zones Rebate Regulations, 2006
under the
Tobacco Tax Act
Amended by:
2010 c8 s2
NEWFOUNDLAND AND
LABRADOR
REGULATION 47/06
Labrador Border Zones Rebate Regulations, 2006
under the
Tobacco Tax Act
(Filed June 12, 2006
)
Under the authority of section 45.2 of the Tobacco Tax Act
, I make the following regulations.
Dated at St. Johns
, June 2, 2006
Loyola Sullivan
Minister of Finance
REGULATIONS
Analysis
Short title
1.
These regulations may be cited as the Labrador Border Zones Rebate Regulations, 2006.
47/06 s1
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Rebate amount
2.
The rebate of tax in Labrador
border zones established under section 9 of the Tobacco Tax Act
for tobacco shall be
(a)
for
cigarettes, $0.1075 a cigarette; and
(b)
for
tobacco, $0.2336 a gram.
47/06 s2; 2010 c8 s2
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Transitional
3.
Notwithstanding section 2, where a dealer submitted a rebate on or before March 29, 2010, that rebate shall be processed at the rate in effect on the date the cigarettes or tobacco subject to the rebate were purchased.
47/06 s3; 2010 c8 s2
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Repeal
4.
The
Labrador Border Zones Rebate Regulations, 2004,
Newfoundland and Labrador Regulation 63/04, are repealed.
47/06 s4
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Commencement
5.
These regulations shall be considered to have come into force on March 31, 2006
.
47/06 s5
ŠEarl G. Tucker, Queen's Printer