Acts and Regulations

2008-145 - New Brunswick Income Tax Act

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NEW BRUNSWICK
REGULATION 2008-145
under the
New Brunswick Income Tax Act
(O.C. 2008-507)
Filed November 25, 2008
1Section 3 of New Brunswick Regulation 2001-11 under the New Brunswick Income Tax Act is repealed and the following is substituted:
3This Regulation applies to the 2000 taxation year and to the 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008 and 2009 taxation years which are prescribed for the purposes of subsection 50(3) of the Act.
2Section 4 of the Regulation is repealed and the following is substituted:
4For the 2009 taxation year, the corporation “GrowthWorks Atlantic Venture Fund Ltd.” is prescribed as a registered labour-sponsored venture capital corporation for the purposes of section 50 of the Act.
COMMENCEMENT
3This Regulation comes into force on January 1, 2009.