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NEWFOUNDLAND Labrador Border Zones Rebate Regulations Amended by: 83/20
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. Dated at Ross Wiseman REGULATIONS Short title 1.
These regulations may be cited as the Labrador Border Zones Rebate Regulations. Definition
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. Rebate amount 3. The rebate of tax established under section 98.1 of the Act shall be calculated as follows: (a) for cigarettes, $0.1375 per cigarette; and (b) for tobacco, $0.3736 per gram. 48/15 s3; 83/20 s1; 32/21 s1; 29/23 s1 Quota 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 of
(b)
16,000 carton equivalents annually for the south coast of Labrador
extending from the border with the Commencement 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. ©Queen's Printer |