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I-2
- Income Tax Act
Detailled Table of Contents
Repealed on 13 June 2012
Income Tax Act
0.1
Application of Act
I
INCOME TAX
DIVISION A
LIABILITY FOR TAX
1
Liability for tax
DIVISION B
INDIVIDUAL INCOME TAX
COMPUTATION OF TAX
2
Tax on individuals and trusts
2.01
Surtax
2.1
Deduction respecting political contribution
2.2
Stock savings tax credit
2.3
Deduction respecting labour-sponsored venture capital corporation
2.4
Child tax benefit and working income supplement
2.5
Seniors’ tax benefit
CORPORATION INCOME TAX
3
Tax on corporations
4
Tax on corporations
4.1
Tax on corporations
4.2
Tax on corporations
4.3
Tax on corporations
5
Tax on corporations
5.1
Research and development tax credit
5.2
New Brunswick film tax credit
DIVISION C
SPECIAL CASES
EXEMPTIONS
6
Exemptions
FARMER’S AND FISHERMAN’SAVERAGING PROVISION
7
Tax on farmers and fishermen
DIVISION D
RETURNS, ASSESSMENTS, PAYMENT ANDOBJECTIONS TO ASSESSMENTS
RETURNS
8
Application of Federal Act
ESTIMATE OF TAX
9
Application of Federal Act
ASSESSMENT
10
Application of Federal Act
10.1
Reassessment or additional assessments
10.2
Reassessment with respect to section 2.4
WITHHOLDING
11
Application of Federal Act
PAYMENT OF TAX BY FARMEROR FISHERMAN
12
Payment of tax by farmer or fisherman
PAYMENT OF TAX BYOTHER INDIVIDUALS
13
Payment of tax by other individuals
PAYMENT OF TAX BY CORPORATIONS
14
Payment of tax by corporations
PAYMENTS, INTEREST AND SPECIALRULES FOR TRUSTS AND ESTATES
15
Payments, interest and special rules for trusts and estates
16
Repealed
INTEREST
17
Repealed
PENALTIES
18
Application of Federal Act
19
Application of Federal Act
19.1
Application of Federal Act
REFUND OF OVERPAYMENT
20
Refunds and overpayments
OBJECTIONS TO ASSESSMENTS
21
Application of Federal Act
DIVISION E
APPEALS TO THE COURT OF QUEEN’S BENCHOF NEW BRUNSWICK
22
Appeal to The Court of Queen’s Bench of New Brunswick
23
Dismissal of appeal
24
Hearing of appeal
25
Application of Federal Act
26
Appeal procedure
27
Application of Federal Act
I.1
TAX ON LARGE CORPORATIONS
27.1
Definitions
27.2
Determining values and amounts
27.3
Tax payable
27.4
Capital deduction
27.5
Exemptions
27.6
Return
27.7
Provisions applicable to Part
27.8
Tax credits
II
ADMINISTRATION AND COLLECTION
ADMINISTRATION
28
Application of Federal Act
28.1
Application of Federal Act
REGULATIONS
29
Regulations
ENFORCEMENT
30
Application of Federal Act
CERTIFICATES
31
Application of Federal Act
WARRANTS
32
Warrant for taxes
GARNISHMENT
33
Application of Federal Act
DIRECTION TO SEIZE CHATTELS
34
Application of Federal Act
RESTRICTIONS ON COLLECTION
34.1
Application of Federal Act
DEMAND FOR PAYMENT
35
Application of Federal Act
MONEY WITHHELD
36
Application of Federal Act
DIRECTOR’S LIABILITY
36.1
Application of Federal Act
BOOKS AND RECORDS
37
Records of employer
INSPECTIONS
38
Application of Federal Act
PRIVILEGE
39
Application of Federal Act
INFORMATION RETURN
40
Application of Federal Act
COMPLIANCE WITH REGULATIONS
41
Application of Federal Act
EXECUTION OF DOCUMENTSBY CORPORATION
42
Application of Federal Act
OFFENCES
43
Offence respecting returns and records
44
Application of Federal Act
45
Prosecution under Federal and Provincial Acts
46
Offence respecting disclosure of tax information
47
Application of Federal Act
48
Application of Federal Act
PROCEDURE AND EVIDENCE
49
Prosecution and evidence
III
COLLECTION OF TAX
COLLECTION AGREEMENT
50
Collection agreement
50.1
Effects of collection agreement
PAYMENTS ON ACCOUNT
51
Appropriation of tax payments
DEDUCTIONS AT SOURCE
52
Appropriation of deductions at source
53
Appropriation of deductions at source
NON-AGREEING PROVINCES
54
Adjusting payment between governments
RECIPROCAL ENFORCEMENTOF JUDGMENTS
55
Enforcement of judgments
IV
INTERPRETATION
56
In this Act
V
TRANSITIONAL
MISCELLANEOUS
57
Transitional