On June 29, 2023, the government of Newfoundland and Labrador enacted Regulation 53/23, amending various sections of the Revenue Administration Regulations under the Revenue Administration Act. This regulation updates guidelines for tax collection, refunds, and exemptions related to several taxes, including gasoline, carbon, tobacco, and retail sales tax. 

The amendments clarify how taxes on gasoline and carbon are to be handled, with Section 5 specifying that retailers must report gasoline tax payments monthly. Additionally, Section 5.01 has been repealed, suggesting changes in the carbon tax structure. Section 6 addresses tobacco tax, while Section 6.2 discusses taxes on sugar-sweetened beverages, emphasizing compliance and reporting requirements.

Several sections detailing refunds have also been updated. Section 12 outlines the process for taxpayers seeking refunds for overpaid taxes, and Section 13 introduces a new framework for interport refunds, allowing for tax refunds on gasoline used in specific travel circumstances. Group tour operators can now claim refunds on gasoline taxes paid for their vehicles used in tours under Section 14.

The regulation clarifies various tax exemptions for specific uses of gasoline and carbon products, notably removing previous exemptions for carbon tax in industrial contexts in Sections 16.1 and 16.2. Retail sales tax exemptions have been updated in Section 20, impacting how certain goods are taxed. Stricter guidelines for tax-exempt gasoline sales have been introduced, ensuring such sales can only be made to individuals with proper permits as specified in Section 7. New requirements for filing statements related to tax-exempt gasoline sales have also been established.

In terms of transportation regulations, Section 75 mandates that those transporting tobacco maintain and produce records upon request, tightening regulations on tobacco distribution. The regulation includes provisions ensuring that any tax paid before these amendments, which would qualify for refunds or credits under the new rules, can still be claimed as if the amendments had not been enacted.

Regulation 53/23 is intended to modernize the Revenue Administration Regulations. By updating terminology, refining tax collection procedures, and detailing refund processes, the regulation aims to streamline tax administration and enhance compliance among taxpayers. 

Newfoundland & Labrador (53/23) June 30, 2023