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First
Session, 48th General Assembly 65
Elizabeth II, 2016 |
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AN ACT TO AMEND THE
REVENUE ADMINISTRATION ACT |
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Received and Read the First Time................................................................................................. |
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Second |
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Committee.......................................................................................................................................... |
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Third |
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Royal Assent...................................................................................................................................... |
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HONOURABLE
CATHY BENNETT Minister of Finance and President of Treasury Board |
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Ordered
to be printed by the Honourable House of Assembly |
A BILL AN ACT TO AMEND THE REVENUE ADMINISTRATION ACT Analysis 1.
S.88 R&S 2. Commencement Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows: SNL2009 cR-15.01 as amended 1. Section 88 of the Revenue Administration Act is repealed and the following substituted: Tax 88. (1) A person who acquires a used vehicle at a retail sale in the province from a person other than an HST registrant shall, in respect of the use of that vehicle, pay to the Crown at the time of the sale a tax at the rate of 15% of the purchase price of it. (2) A person who brings into or receives delivery of a used vehicle in the province where that vehicle was acquired from a person who is not an HST registrant is liable for and shall pay at the time the vehicle enters the province tax at the rate of 15% of the purchase price of the vehicle. Commencement 2. This Act comes into force on July 1, 2016. ©Queen's Printer |