15.1(1)The following definitions apply in this section.
“business services centre” means a distinct entity of an eligible financial corporation where specific business services for the corporation are consolidated, centralized and executed, including but not limited to accounting, payroll, human resources, information technology, legal, compliance and security services.(centre de services d’affaires)
“eligible employee” , in respect of a fiscal year, means an individual who was, in the fiscal year, an employee of an eligible financial corporation at its business services centre located in the Province, who was resident in the Province in the fiscal year and to whom section 11 of the New Brunswick Income Tax Act applied in the fiscal year.(employé admissible)
“eligible financial corporation” means a financial corporation that is a bank.(corporation financière admissible)
“eligible salaries” , of an eligible financial corporation for a fiscal year, means the salaries or wages of eligible employees directly attributable to the eligible financial corporation that are incurred in the fiscal year.(traitements admissibles)