First

Session, 51st General Assembly

Charles III, 2026

BILL 4

AN ACT TO AMEND THE

REVENUE ADMINISTRATION ACT

Received

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

Second

Reading ............................................................................................

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

Third

Reading ...............................................................................................

Royal

Assent .................................................................................................

HONOURABLE CRAIG

PARDY

Minister of Finance and President of Treasury Board

Ordered to be printed by

the Honourable House of Assembly

EXPLANATORY NOTES

This Bill would amend the Revenue

Administration Act to remove the

tax on sugar sweetened beverages.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION

ACT

Analysis

S.2 Amdt .

Definitions

S.5 Amdt .

Collection of tax

S.9 Amdt .

Books and records

Part IX.2 Rep.

Sugar Sweetened Beverage Tax

S.112.2 Rep.

Regulations re: sugar sweetened beverage tax

Be it enacted by the Lieutenant-Governor and

House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01

as amended

(1) Paragraph 2(l.1) of the Revenue

Administration Act is repealed.

(2) Paragraph 2(

m) of the Act is amended by

(

a) adding the word "and" at the end of

subparagraph (ii );

(

b) deleting the comma and the word

"and" at the end of subparagraph (iii) and substituting a semi-colon;

and

(

c) repealing subparagraph (iv).

(3) Paragraph 2(q.1) of the Act is repealed.

(4) Paragraph 2(hhh.1) of the Act is repealed.

(5) Subparagraph 2( kkk )( i.2) of the Act is repealed.

(6) Paragraph 2(mmm) of the Act is amended by

adding the word "or" at the end of subparagraph (i.1) and repealing

subparagraph (i.2).

(7) Paragraph 2( nnn ) of

the Act is repealed and the following substituted:

( nnn ) "sale"

means a sale for cash or on credit

or a sale where the price is payable by instalments, and includes a barter, an

exchange and a contract by which at a price or for other consideration a person

gives gasoline, tobacco, a vapour product, a vehicle

or tangible personal property to another;

(8) Paragraphs 2(nnn.2) and (nnn.3) of the Act are

repealed.

(9) Paragraph 2( yyy ) of

the Act is amended by

(

a) adding the word "and" at the end of

subparagraph (ii );

(

b) deleting the comma and the word

"and" at the end of subparagraph (iii) and substituting a period; and

(

c) repealing subparagraph (iv).

2. Subsection 5(1) of the Act is repealed and the

following substituted:

Collection of tax

(1) The minister may designate a person as an

agent of the minister for the collection of the tax imposed under Parts

III, VIII, IX and IX.1 of this Act.

3. Subsection 9(3.3) of the Act is repealed.

Part IX.2 of the Act is repealed.

Section 112.2 of the Act is repealed.

King's Printer