Acts and Regulations

2012-94 - New Brunswick Income Tax Act

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NEW BRUNSWICK
REGULATION 2012-94
under the
New Brunswick Income Tax Act
(O.C. 2012-343)
Filed November 5, 2012
1Section 4 of New Brunswick Regulation 2001-12 under the New Brunswick Income Tax Act is amended
(a) by renumbering the section as subsection 4(1);
(b) by adding after subsection (1) the following:
4(2)After April 5, 2011, only a project that meets the following criteria is an eligible project for the purposes of section 60 of the Act:
(a) the project is an eligible project referred to in subsection (1);
(b) the pre-approval application with respect to the project is made to the Minister of Wellness, Culture and Sport on or before April 5, 2011; and
(c) the Minister of Wellness, Culture and Sport, the Minister of Culture, Tourism and Healthy Living or the Minister of Tourism, Heritage and Culture, as the case may be, or any person designated by that Minister, determines that the requirements under this Regulation and section 60 of the Act are met with respect to the project.
2This Regulation shall be deemed to have come into force on April 6, 2011.