NEWFOUNDLAND AND LABRADOR REGULATION 44/02

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Newfoundland and Labrador
Regulation 2002

NEWFOUNDLAND AND LABRADOR
REGULATION 44/02

Film and Video Industry Tax Credit Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2002-221)

(Filed June 4, 2002)

Under the authority of section 68 of the Income Tax Act, 2000, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John's, June 3, 2002.

Deborah E. Fry
Clerk of the Executive Council

REGULATION

Analysis

1. S.7(2) R&S
Tax credit

NLR 3/99

1. Subsection 7(2) of the Film and Video Industry Tax Credit Regulations is repealed and the following substituted:

(2) A tax credit applies with respect to eligible salaries incurred after these regulations come into force and before January 1, 2003.