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93-197
- Registered Labour-sponsored Venture Capital Corporations
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NEW BRUNSWICK
REGULATION 93-197
under the
Income Tax Act
(O.C. 93-945)
Filed December 15, 1993
Under section 29 of the
Income Tax Act
, the Lieutenant-Governor in Council makes the following Regulation:
1
This Regulation may be cited as the
Registered Labour-sponsored Venture Capital Corporations Regulation - Income Tax Act
.
2
In this Regulation
“Act”
means the
Income Tax Act
.
3
This Regulation applies to the 1993 to 1997 taxation years, inclusive, and to the 1998 and 1999 taxation years which are prescribed for the purposes of subsection 2.3(4) of the Act.
98-35; 99-22; 2000-18; 2000-62; 2001-15
4
The Working Ventures Canadian Fund Inc. is prescribed as a registered labour-sponsored venture capital corporation for the purposes of section 2.3 of the Act.
5
The Canadian Medical Discoveries Fund Inc. is prescribed as a registered labour-sponsored venture capital corporation for the purposes of section 2.3 of the Act.
96-14
6
The Workers Investment Fund Inc. is prescribed as a registered labour-sponsored venture capital corporation for the purposes of section 2.3 of the Act.
96-124
7
The Triax Growth Fund Inc. is prescribed as a registered labour-sponsored venture capital corporation for the purposes of section 2.3 of the Act.
97-144
8
The Canadian Science and Technology Growth Fund Inc. is prescribed as a registered labour-sponsored venture capital corporation for the purposes of section 2.3 of the Act.
98-11
9
Repealed: 2001-15
2000-57; 2001-15
N.B.
This Regulation is consolidated to March 31, 2001.
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