Second

Session, 47th General Assembly

Elizabeth II, 2013

BILL 3

AN ACT TO AMEND THE

REVENUE ADMINISTRATION ACT

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

Second Reading .................................................................................................................................

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

Third Reading .....................................................................................................................................

Royal Assent ......................................................................................................................................

HONOURABLE JEROME P.

KENNEDY, Q.C.

Minister of Finance and President of Treasury Board

Ordered

to be printed by the Honourable House of Assembly

EXPLANATORY NOTE

This Bill would amend the Revenue Administration Act to increase

the tax on cigarettes, effective March 27, 2013.

A BILL

AN ACT TO AMEND THE REVENUE ADMINISTRATION

ACT

Analysis

S.98 Amdt.

Rate of tax

Commencement

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 98(1)(

a) of the Revenue Administration Act is repealed and the following

substituted:

(

a) for cigarettes, a tax of $0.205 on every

cigarette;

Commencement

2. This Act shall be considered to have come into

force on March 27, 2013.

Queen's Printer