Acts and Regulations

2014, c.69 - An Act to Amend the New Brunswick Income Tax Act

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2014, c.69
An Act to Amend the
New Brunswick Income Tax Act
Assented to December 19, 2014
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1Section 57 of the New Brunswick Income Tax Act, chapter N-6.001 of the Acts of New Brunswick, 2000, is amended
(a) by repealing subsection (1.021) and substituting the following:
57(1.021)For the period commencing on January 1, 2012, and ending on December 31, 2014, the references to “2%” in subsection (1) shall be read as references to “4.5%”.
(b) by adding after subsection (1.021) the following:
57(1.022)For the period commencing on January 1, 2015, the references to “2%” in subsection (1) shall be read as references to “4%”.