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2022, c.24
- An Act to Amend the New Brunswick Income Tax Act
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2022, c.24
An Act to Amend the
New Brunswick Income Tax Act
Assented to June 10, 2022
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1
Section 16.1 of the New Brunswick Income Tax Act, chapter N-6.001 of the Acts of New Brunswick, 2000, is amended by adding after subsection (1.7) the following:
16.1
(1.8)
This section does not apply for the 2022 taxation year to
(
a
)
paragraph (a) of the description of B in subsections 17(2) and 18(2), and
(
b
)
sections 19 and 49.1.
2
Subsection 17(2) of the Act is amended in paragraph (a) of the description of B by striking out “$7,756” and substituting
“$11,720”
.
3
Subsection 18(2) of the Act is amended in paragraph (a) of the description of B by striking out “$7,756” and substituting
“$11,720”
.
4
Section 19 of the Act is amended in the description of B by striking out “$7,756” and substituting
“$11,720”
.
5
Subsection 49.1(2) of the Act is amended
(
a
)
in the formula in paragraph (a) by striking out “$17,840” and substituting
“$19,177”
;
(
b
)
in subparagraph (d)(ii) by striking out “$17,840” and substituting
“ $19,177”
.
6
This Act shall be deemed to have come into force on January 1, 2022.
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