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2009-166
- Small Business Investor Tax Credit Act
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NEW BRUNSWICK
REGULATION 2009-166
under the
Small Business Investor Tax Credit Act
(O.C. 2009-548)
Filed December 18, 2009
1
New Brunswick Regulation 2003-39 under the Small Business Investor Tax Credit Act is amended by adding after section 4 the following:
Private companies
4.1
For the purposes of paragraph 10(a) of the Act, a private company shall meet the following requirements:
(
a
)
the company is exempt from filing a preliminary prospectus and prospectus under subsection 71(1) of the
Securities Act
in relation to a specified issue of eligible shares; and
(
b
)
the company’s securities are not listed on an exchange as defined in subsection 1(1) of the
Securities Act
or quoted on a quotation and trade reporting system as defined in subsection 1(1) of the
Securities Act
.
COMMENCEMENT
2
This Regulation shall be deemed to have come into force on March 17, 2009.
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