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2022-61
- Assessment Act
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NEW BRUNSWICK
REGULATION 2022-61
under the
Assessment Act
(O.C. 2022-241)
Filed August 30, 2022
1
New Brunswick Regulation 84-6 under the Assessment Act is amended by adding after section 2 the following:
2.001
(1)
For the purpose of subparagraph (a)(ii) of the definition “heavy industrial property” in section 1 of the Act,
(
a
)
the 5-year period is determined as follows:
(i
)
subject to subparagraph (ii),
(A
)
for the year 2022, the period commences on January 1, 2016, and ends on December 31, 2020; and
(B
)
for every subsequent year, the period commences on January 1 of the year immediately following the year that was used to determine the 5-year period for the previous year and ends on December 31 of the year immediately following the year that was used to determine the 5-year period for the previous year; and
(ii
)
for any year in which there is no publicly available wood consumption data published for the fifth year of the 5-year period determined in accordance subparagraph (i), the most recent 5-year period for which there was data published for the fifth year of the period is the 5-year period determined for that year; and
(
b
)
the amount prescribed is 100 000 m
3
(3,531,467 ft
3
).
2.001
(2)
The following are prescribed for the purpose of subparagraph (a)(iii) of the definition “heavy industrial property” in section 1 of the Act:
(
a
)
ore; and
(
b
)
potash.
2.001
(3)
For the purpose of subparagraph (a)(iv) of the definition “heavy industrial property” in section 1 of the Act, the square footage prescribed is 200,000 ft
2
(18 581 m
2
).
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