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Acts and Regulations
I-2
- Income Tax Act
Summary
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
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Repealed on 13 June 2012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Repealed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Repealed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
0
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