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2017, c.32
- An Act to Amend the New Brunswick Income Tax Act
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2017, c.32
An Act to Amend the
New Brunswick Income Tax Act
Assented to May 5, 2017
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1
Subparagraph 35(g)(i) of the New Brunswick Income Tax Act, chapter N-6.001 of the Acts of New Brunswick, 2000, is amended by striking out “3.5%” and substituting
“3.245%”
.
2
Section 57 of the Act is amended
(
a
)
in subsection (1.023) by striking out “For the period commencing on April 1, 2016,” and substituting
“For the period commencing on April 1, 2016, and ending on March 31, 2017,”
;
(
b
)
by adding after subsection (1.023) the following:
57
(1.024)
For the period commencing on April 1, 2017, the references to “2%” in subsection (1) shall be read as references to “3%”.
Commencement
3
(1)
Section 1 of this Act shall be deemed to have come into force on January 1, 2017.
3
(2)
Section 2 of this Act comes or shall be deemed to have come into force on April 1, 2017.
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