Second

Session, 47th General Assembly

Elizabeth II, 2013

BILL 4

AN ACT TO AMEND THE

REVENUE

ADMINISTRATION ACT NO.2

Received and Read the First Time ...................................................................................................

Second Reading .................................................................................................................................

Committee ............................................................................................................................................

Third Reading .....................................................................................................................................

Royal Assent ......................................................................................................................................

HONOURABLE

JEROME P. KENNEDY, Q.C.

Minister of Finance and President of Treasury Board

Ordered

to be printed by the Honourable House of Assembly

EXPLANATORY NOTE

This Bill would amend the Revenue Administration Act by repealing

the Labrador Border Zone Tax Rebate on tobacco products.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION

ACT NO. 2

Analysis

S.98 Amdt.

Rate of tax

S.112 Amdt.

Regulations re: tobacco tax

NLR 47/06 Rep.

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. Subsections 98(2) to (5) of the Revenue Administration Act are repealed.

2. Subsection

112(2) of the Act is repealed.

NLR 47/06 Rep.

3. The Labrador

Border Zones Rebate Regulations, 2006 are repealed.

Commencement

4. This

Act comes into force on July 1, 2013.

Queen's Printer