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Acts and Regulations
S-9.05
- Small Business Investor Tax Credit Act
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Repealed on 9 February 2017
Small Business InvestorTax Credit Act
 INTERPRETATION
1
Definitions
2
Associated corporations
3
Exclusion from eligible share
4
Shares of qualifying trust deemed to be those of eligible investor
 ADMINISTRATION OF ACT
5
Administration of Act
 REGISTRATION OF CORPORATIONS OTHER THAN COMMUNITY ECONOMIC DEVELOPMENT CORPORATIONS
6
Application for registration
7
Requirements for registration
8
Certificate of registration
9
Condition of registration
10
Criteria for eligibility
11
Investment plan
12
Endorsement of eligible shares
13
Prohibited use of funds
 REGISTRATION OF COMMUNITY ECONOMIC DEVELOPMENT CORPORATIONS OR ASSOCIATIONS
13.1
Application for registration
13.2
Requirements for registration
13.3
Certificate of registration
13.4
Condition of registration
13.5
Criteria for eligibility
13.6
Investment requirements
13.7
Application of sections 12 and 13 and sections 14 to 38
 SMALL BUSINESSINVESTOR TAX CREDIT
14
Application for tax credit certificate
14.1
Prohibition regarding eligible investors
15
Issuance of tax credit certificate
 ENFORCEMENT
16
Revocation of certificate of registration
17
Surrender of registration
18
Recovery of tax credit on revocation, surrender or wind-up
18.1
Recovery of tax credit on receivership or bankruptcy
19
Liability of officers and directors
20
Recovery of tax credit where no entitlement
21
Recovery of tax credit on early redemption
22
Withholding and remittance of tax credit
23
Disposal of share
 GENERAL
24
Annual returns
25
Records of corporation
26
Debt due Her Majesty
27
Recovery of amount
28
Interest
29
Extension of time
30
Projections
31
Appointment of auditors and inspectors
32
Audits and examinations
33
Removal of documents
34
Information to be provided
35
Obstruction
36
Offences
37
Penalties
38
Certificate as evidence
39
Regulations
 CONSEQUENTIAL AMENDMENTS
 New Brunswick Income Tax Act
40
New Brunswick Income Tax Act
 REPEAL
41
Repeal
 COMMENCEMENT
42
Commencement
SCHEDULE A
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