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Acts and Regulations
2012-45
- Pari-Mutuel Tax Act
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NEW BRUNSWICK
REGULATION 2012-45
under the
Pari-Mutuel Tax Act
(O.C. 2012-130)
Filed March 30, 2012
1
The enacting clause of New Brunswick Regulation 83-61 under the Pari-Mutuel Tax Act is repealed and the following is substituted:
Under section 16 of the
Pari-Mutuel Tax Act
, the Lieutenant-Governor in Council makes the following Regulation:
2
Section 3 of the Regulation is amended
(
a
)
by repealing subsection (2) and substituting the following:
3
(2)
Registration certificates issued before the commencement of this subsection shall be deemed to expire at midnight on May 31, 2012.
(
b
)
by adding after subsection (2) the following:
3
(2.1)
Registration certificates issued after the commencement of subsection (2) and before June 1, 2012, shall expire at midnight on May 31, 2013.
(
c
)
by repealing subsection (3) and substituting the following:
3
(3)
Registration certificates issued or renewed on or after June 1, 2012, shall expire at midnight on the thirty-first day of May next following their issuance or renewal.
3
Section 4 of the Regulation is amended by striking out “one hundred dollars” and substituting
“$1,500”
.
4
The Regulation is amended by adding after section 4 the following:
4.1
The fee for an application for the renewal of a registration certificate is $500.
5
This Regulation comes into force on April 1, 2012.
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