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Acts and Regulations
N-6.001
- New Brunswick Income Tax Act
Details
Regulations
4
Chapter
Title
2001-11
Registered Labour-sponsored Venture Capital Corporations
2001-12
New Brunswick Film Tax Credit
2011-73
Home Energy Benefits
2022-69
Tax Withholding and Deductions
Full text
Table of Contents
Current to 7 June 2024
New Brunswick Income Tax Act
I
 INCOME TAX
A
 Liability for Tax
B
 Individual Income Tax
a
 Computation of Tax
b
 Adjustments to Tax
c
 Tax Credits and Deductions
d
 Restrictions on Credits and Other Rules
e
 Other Taxes Payable
f
 Multi-jurisdictional and Non-resident Individuals
g
 Repealed: 2001, c.25, s.13
 Surtax
 Repealed: 2001, c.25, s.13
 Surtax
 Repealed: 2001, c.25, s.13
h
 Foreign Tax Deduction
h.1
 Low-income Tax Reduction
i
 Labour-sponsored Venture CapitalCorporation Deduction
i.01
 Political Contributions Tax Credit
i.1
 Small Business Investor Tax Credit
 Repealed: 2014, c.20, s.16
j
 Child Tax Benefit andWorking Income Supplement
j.01
 School Supplement
j.1
 First-time University Student Tax Benefit
 Repealed: 2009, c.16, s.6
k
 Seniors’ Benefits
k.01
 Harmonized Sales Tax Credit
k.1
 Home Energy Benefits
l
 Capital Gains Refund to Mutual Fund Trust
C
 Corporation Income Tax
a
 Computation of Tax
b
 Foreign Tax Deduction
c
 Small Business Deduction
d
 Capital Gains Refund to Mutual Fund Corporation
e
 Research and Development Tax Credit
f
 New Brunswick Film Tax Credit
D
 Deductions Available to All Taxpayers
II
 TAX ON LARGE CORPORATIONS
III
 RETURNS, ASSESSMENTS, PAYMENT ANDOBJECTIONS TO ASSESSMENT
IV
 APPEALS
V
 COLLECTION OF TAX
VI
 ADMINISTRATION AND ENFORCEMENT
VII
 REGULATIONS
VIII
 TRANSITIONAL PROVISIONS
IX
 CONSEQUENTIAL AMENDMENTS
X
 COMMENCEMENT
0
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