Acts and Regulations

2011-73 - Home Energy Benefits

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Current to 1 January 2024
NEW BRUNSWICK
REGULATION 2011-73
under the
New Brunswick Income Tax Act
(O.C. 2011-359)
Filed December 12, 2011
Under section 124 of the New Brunswick Income Tax Act, the Lieutenant-Governor in Council makes the following Regulation:
Citation
1This Regulation may be cited as the Home Energy Benefits Regulation - New Brunswick Income Tax Act.
Definition of “Act”
2In this Regulation, “Act” means the New Brunswick Income Tax Act.
Overpayment
3For the purposes of section 52.1 of the Act, the amount of the overpayment for each of the 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018 and 2019 taxation years is $100.
2016-75
Total family income
4(1)For the purposes of section 52.1 of the Act, the amount of the total family income for each of the 2010, 2011, 2012, 2013 and 2014 taxation years is $28,000.
4(2)For the purposes of section 52.1 of the Act, the amount of the total family income for each of the 2015, 2016, 2017, 2018 and 2019 taxation years is $30,000.
2016-75
N.B. This Regulation is consolidated to January 1, 2017.