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Acts and Regulations
I-2
- Income Tax Act
Details
Regulations
3
Chapter
Title
93-100
Tax Deduction
93-197
Registered Labour-sponsored Venture Capital Corporations
97-138
New Brunswick Film Tax Credit
Full text
Table of Contents
Repealed on 13 June 2012
Income Tax Act
I
 INCOME TAX
 DIVISION A
 LIABILITY FOR TAX
 DIVISION B
 INDIVIDUAL INCOME TAX
 COMPUTATION OF TAX
 CORPORATION INCOME TAX
 DIVISION C
 SPECIAL CASES
 EXEMPTIONS
 FARMER’S AND FISHERMAN’SAVERAGING PROVISION
 DIVISION D
 RETURNS, ASSESSMENTS, PAYMENT ANDOBJECTIONS TO ASSESSMENTS
 RETURNS
 ESTIMATE OF TAX
 ASSESSMENT
 WITHHOLDING
 PAYMENT OF TAX BY FARMEROR FISHERMAN
 PAYMENT OF TAX BYOTHER INDIVIDUALS
 PAYMENT OF TAX BY CORPORATIONS
 PAYMENTS, INTEREST AND SPECIALRULES FOR TRUSTS AND ESTATES
 INTEREST
 PENALTIES
 REFUND OF OVERPAYMENT
 OBJECTIONS TO ASSESSMENTS
 DIVISION E
 APPEALS TO THE COURT OF QUEEN’S BENCHOF NEW BRUNSWICK
I.1
 TAX ON LARGE CORPORATIONS
II
 ADMINISTRATION AND COLLECTION
 ADMINISTRATION
 REGULATIONS
 ENFORCEMENT
 CERTIFICATES
 WARRANTS
 GARNISHMENT
 DIRECTION TO SEIZE CHATTELS
 RESTRICTIONS ON COLLECTION
 DEMAND FOR PAYMENT
 MONEY WITHHELD
 DIRECTOR’S LIABILITY
 BOOKS AND RECORDS
 INSPECTIONS
 PRIVILEGE
 INFORMATION RETURN
 COMPLIANCE WITH REGULATIONS
 EXECUTION OF DOCUMENTSBY CORPORATION
 OFFENCES
 PROCEDURE AND EVIDENCE
III
 COLLECTION OF TAX
 COLLECTION AGREEMENT
 PAYMENTS ON ACCOUNT
 DEDUCTIONS AT SOURCE
 NON-AGREEING PROVINCES
 RECIPROCAL ENFORCEMENTOF JUDGMENTS
IV
 INTERPRETATION
V
 TRANSITIONAL
 MISCELLANEOUS
0
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