First

Session, 51st General Assembly

Charles III, 2026

BILL 5

AN ACT TO AMEND THE

REVENUE ADMINISTRATION ACT NO. 2

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 maintain

the reduction of the tax on certain grades of gasoline by 7 cents per litre.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION

ACT NO. 2

Analysis

S.51 R&S

Tax levied on gasoline

Be it enacted by the Lieutenant-Governor and

House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01

as amended

Section 51 of the Revenue Administration Act

is repealed and the following substituted:

Tax levied on

gasoline

51. A

person who acquires gasoline at a retail sale in the province shall pay to the

Crown at the time of the sale

(

a) on propane fuel grade of gasoline, a tax of

$0.07 per litre;

(

b) on gasoline for the operation of sea-going

vessels or boats, other than pleasure craft, a tax of $0.035 per litre;

(

c) on diesel fuel grade of gasoline, a tax of $0.095

per litre;

(

d) on gasoline delivered for consumption or use

in an aircraft, a tax of $0.025 per litre; and

(

e) on all other grades of gasoline, a tax of $0.075

per litre.

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