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I-2
- Income Tax Act
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Repealed on 13 June 2012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