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2024, c.2
- An Act to Amend the New Brunswick Income Tax Act
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2024, c.2
An Act to Amend the
New Brunswick Income Tax Act
Assented to June 7, 2024
His Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1
The New Brunswick Income Tax Act, chapter N-6.001 of the Acts of New Brunswick, 2000, is amended by adding after section 123 the following:
Collection and use of information
123.1
(1)
In this section, “personal information” means personal information as defined in the
Right to Information and Protection of Privacy Act
.
123.1
(2)
The Minister of Finance and Treasury Board of New Brunswick may collect and use information, including personal information, for the purposes of this Act and the regulations.
2
Subsection 124(1) of the Act is amended by adding after paragraph (m) the following:
(
m.1
)
respecting overpayments of tax for specific purposes and the refund of those overpayments;
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