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NEWFOUNDLAND AND

LABRADOR

REGULATION 48/15

Labrador Border Zones Rebate Regulations

under the

Revenue Administration Act

Amended by:

83/20

32/21

29/23

NEWFOUNDLAND

AND

LABRADOR

REGULATION 48/15

Labrador Border Zones Rebate Regulations

under the

Revenue Administration Act

(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 St. Johns

, July 16, 2015.

Ross Wiseman

Minister of Finance

REGULATIONS

Analysis

Short title

Definition

Rebate amount

Quota

Commencement

Short title

These regulations may be cited as the Labrador Border Zones Rebate Regulations.

48/15 s1

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Definition

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.

48/15 s2

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Rebate amount

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

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Quota

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 Labrador

City

and town of Wabush

combined; and

(b)

16,000 carton equivalents annually for the south coast of Labrador

extending from the border with the Province

of Quebec

to and including the community of Red

Bay

48/15 s4

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Commencement

(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.

48/15 s5

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