Acts and Regulations

2007-20 - General

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Revoked on 1 January 2016
NEW BRUNSWICK
REGULATION 2007-20
under the
Tuition Tax Cash Back Credit Act
(O.C. 2007-97)
Filed March 26, 2007
Under section 17 of the Tuition Tax Cash Back Credit Act, the Lieutenant-Governor in Council makes the following Regulation:
Repealed: 2015, c.43, s.7
Citation
1This Regulation may be cited as the General Regulation - Tuition Tax Cash Back Credit Act.
Definition of “Act”
2In this Regulation, “Act” means the Tuition Tax Cash Back Credit Act.
Application for tax credit
3(1)An application for a tax credit for the 2006 taxation year shall be made between April 1, 2007, and December 31, 2007, inclusive.
3(2)An application for a tax credit for any taxation year after the 2006 taxation year up to and including the 2014 taxation year shall be made in the calendar year following the particular taxation year.
2015, c.43, s.5
Interest
4For the purposes of section 8 of the Act, an amount due to Her Majesty under the Act bears interest at the rate prescribed in subsection 9(1) of New Brunswick Regulation 84-247 under the Revenue Administration Act.
Commencement
5This Regulation comes into force on April 1, 2007.
N.B. This Regulation is consolidated to January 1, 2016.