Newfoundland and Labrador Gazette, Part II — 2020-19-06 (Extraordinary Issue) — Regulations NLR 40/19, NLR 73/11

NLG 2020-19-06

Newfoundland and Labrador — Gazette

ST. JOHN’S, THURSDAY, JUNE 27, 2019 THE NEWFOUNDLAND AND LABRADOR GAZETTE EXTRAORDINARY

PART II PUBLISHED BY AUTHORITY NEWFOUNDLAND AND LABRADOR REGULATION NLR 40/19

3 Extraordinary Gazette June 27, 2019 NEWFOUNDLAND AND LABRADOR REGULATION 40/19 Revenue Administration Regulations (Amendment) under the Revenue Administration Act (O.C. 2019-160) (Filed June 26, 2019) Under the authority of sections 107 and 111 of the Revenue Administration Act, the Lieuten ant-Governor in Council makes the following regulations. Dated at St. John’s, June 26, 2019. Elizabeth Day Clerk of the Executive Council REGULATIONS Analysis 1. S.2 Amdt.

Interpretation 2. S.64.5 Amdt. Insurance exemptions 3. S.64.8 R&S Tax advantage 4. Commencement 1. Subsection 2(3) of the Revenue Administration Regulations is repealed and the following substituted:

(3) In

Part X, "accident insurance", "sickness insurance", "life insurance", "automobile", "automobile in surance" and "marine insurance" have the same meanings as in the Insurance Companies Act.

Section 64.5 of the Revenue Administration Regulations is amended by adding immediately after paragraph (

c) the following: NLR 73/11 as amended

4 Extraordinary Gazette June 27, 2019 Revenue Administration Regulations (Amendment) 40/19 (c.1) automobile insurance; 3. S ection 64.8 of the regulations is repealed and the following substituted: 64.8 Where a retail purchaser cancels a contract of automobile insurance before it expires and enters into a new contract of automobile insurance solely for the purpose of availing of the exemption of tax under paragraph 64.5(c.1), the exemption shall not be a pplied until the expiry of the original contract of automobile insurance. 4. These regulations are considered to have come into force on April 15, 2019. ©Queen's Printer Commencement

Extraordinary Gazette Index Title of Act and Subordinate Legislation made thereunder CNLR or NL Reg. Amendment NL Gazette Date & Page No. Revenue Administration Act Revenue Administration Regulations (Amdt) NLR 40/19 Amends NLR 73/11 s.2 Amdt. s.64.5 zamdt. s.64.8 R&S Jun 27/19 p. 3 ST. JOHN’S, THURSDAY, JUNE 27, 2019 5

Document details

Collection	Newfoundland and Labrador — Gazette
Citation	NLG 2020-19-06
Type	gazette
Volume / chapter	printer gazette extraordinary issues 2019 nlg20190627 extra
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	19cf04b461324c21bd0f27245bd957d14084abd7

Source file is stored in the law ingest library (pdf).