1 1991 (Second Session)

CHAPTER

An Act to amend The Liquor Consumption Tax Act (Assented to December 22, 1991) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title1 This Act may be cited as The Liquor Consumption Tax Amendment Act, 1991 . S.S. 1979, c.L-19.1 amended The Liquor Consumption Tax Act is amended in the manner set forth in this Act.

Section amended3 Clause 2(

j) is amended by adding Aor tax payable pursuant to

Part IX of the Excise Tax Act (Canada), as amended from time to time@ after Areturnable bottles@.

Section amended4 Subsection 3(1) is amended by striking out A10%@ and substituting A7%@.

Section amended5

Section is amended by striking out A10%@ and substituting A7%@. Coming into force6(1) Subject to subsection (2), this Act comes into force on the day of assent but is retroactive and is deemed to have been in force on and from April 1, 1991.

(2) Section comes into force on the day of assent but is retroactive and is deemed to have been in force on and from January 1, 1991.