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2009-161
- New Brunswick Income Tax Act
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NEW BRUNSWICK
REGULATION 2009-161
under the
New Brunswick Income Tax Act
(O.C. 2009-524)
Filed December 16, 2009
1
Section 3 of New Brunswick Regulation 2001-11 under the New Brunswick Income Tax Act is repealed and the following is substituted:
3
This Regulation applies to the 2000 taxation year and to the 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009 and 2010 taxation years which are prescribed for the purposes of subsection 50(3) of the Act.
2
Section 4 of the Regulation is repealed and the following is substituted:
4
For the 2010 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
3
This Regulation comes into force on January 1, 2010.
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