Home
Français
Acts and Regulations
N-6.001
- New Brunswick Income Tax Act
Details
Regulations
4
Chapter
Title
2001-11
Registered Labour-sponsored Venture Capital Corporations
2001-12
New Brunswick Film Tax Credit
2011-73
Home Energy Benefits
2022-69
Tax Withholding and Deductions
Full text
Table of Contents
Current to 1 January 2024
New Brunswick Income Tax Act
I
 INCOME TAX
A
 Liability for Tax
B
 Individual Income Tax
a
 Computation of Tax
b
 Adjustments to Tax
c
 Tax Credits and Deductions
d
 Restrictions on Credits and Other Rules
e
 Other Taxes Payable
f
 Multi-jurisdictional and Non-resident Individuals
g
 Repealed: 2001, c.25, s.13
 Surtax
 Repealed: 2001, c.25, s.13
 Surtax
 Repealed: 2001, c.25, s.13
h
 Foreign Tax Deduction
h.1
 Low-income Tax Reduction
i
 Labour-sponsored Venture CapitalCorporation Deduction
i.01
 Political Contributions Tax Credit
i.1
 Small Business Investor Tax Credit
 Repealed: 2014, c.20, s.16
j
 Child Tax Benefit andWorking Income Supplement
j.01
 School Supplement
j.1
 First-time University Student Tax Benefit
 Repealed: 2009, c.16, s.6
k
 Seniors’ Benefits
k.01
 Harmonized Sales Tax Credit
k.1
 Home Energy Benefits
l
 Capital Gains Refund to Mutual Fund Trust
C
 Corporation Income Tax
a
 Computation of Tax
b
 Foreign Tax Deduction
c
 Small Business Deduction
d
 Capital Gains Refund to Mutual Fund Corporation
e
 Research and Development Tax Credit
f
 New Brunswick Film Tax Credit
D
 Deductions Available to All Taxpayers
II
 TAX ON LARGE CORPORATIONS
III
 RETURNS, ASSESSMENTS, PAYMENT ANDOBJECTIONS TO ASSESSMENT
IV
 APPEALS
V
 COLLECTION OF TAX
VI
 ADMINISTRATION AND ENFORCEMENT
VII
 REGULATIONS
VIII
 TRANSITIONAL PROVISIONS
IX
 CONSEQUENTIAL AMENDMENTS
X
 COMMENCEMENT
0
Advanced search (includes point-in-time)
Consolidated Acts and Regulations
Acts
by title
by chapter
by department
Regulations
by regulation number
Annual Acts and Regulations
Acts
by year
Regulations
by year
Access Rules of Court
by rule number
Repealed Legislation (2011 onward)
Acts
by title
Selections
Show
Selections in current document
All selections in the collection
Selected elements
Delete all selections
Show selections
Cyberlex
Version 2.2.4.0