Acts and Regulations

2007-20 - General

Table of contents
Full text
NEW BRUNSWICK
REGULATION 2007-20
under the
Tuition Tax Cash Back Credit Act
(O.C. 2007-97)
Filed March 26, 2007
Under section 17 of the Tuition Tax Cash Back Credit Act, the Lieutenant-Governor in Council makes the following Regulation:
Citation
1This Regulation may be cited as the General Regulation - Tuition Tax Cash Back Credit Act.
Definition of “Act”
2In this Regulation, “Act” means the Tuition Tax Cash Back Credit Act.
Application for tax credit
3(1)An application for a tax credit for the 2006 taxation year shall be made between April 1, 2007, and December 31, 2007, inclusive.
3(2)An application for a tax credit for any taxation year after the 2006 taxation year shall be made in the calendar year following the particular taxation year.
Interest
4For the purposes of section 8 of the Act, an amount due to Her Majesty under the Act bears interest at the rate prescribed in subsection 9(1) of New Brunswick Regulation 84-247 under the Revenue Administration Act.
Commencement
5This Regulation comes into force on April 1, 2007.
N.B. This Regulation is consolidated to April 1, 2007.