Acts and Regulations

2012-45 - Pari-Mutuel Tax Act

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NEW BRUNSWICK
REGULATION 2012-45
under the
Pari-Mutuel Tax Act
(O.C. 2012-130)
Filed March 30, 2012
1The enacting clause of New Brunswick Regulation 83-61 under the Pari-Mutuel Tax Act is repealed and the following is substituted:
Under section 16 of the Pari-Mutuel Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
2Section 3 of the Regulation is amended
(a) by repealing subsection (2) and substituting the following:
3(2)Registration certificates issued before the commencement of this subsection shall be deemed to expire at midnight on May 31, 2012.
(b) by adding after subsection (2) the following:
3(2.1)Registration certificates issued after the commencement of subsection (2) and before June 1, 2012, shall expire at midnight on May 31, 2013.
(c) by repealing subsection (3) and substituting the following:
3(3)Registration certificates issued or renewed on or after June 1, 2012, shall expire at midnight on the thirty-first day of May next following their issuance or renewal.
3Section 4 of the Regulation is amended by striking out “one hundred dollars” and substituting “$1,500”.
4The Regulation is amended by adding after section 4 the following:
4.1The fee for an application for the renewal of a registration certificate is $500.
5This Regulation comes into force on April 1, 2012.