NEWFOUNDLAND AND LABRADOR REGULATION 32/23

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Newfoundland and Labrador
Regulation 2023

NEWFOUNDLAND AND LABRADOR
REGULATION 32/23

Film and Video Industry Tax Credit Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2023-091)

(Filed April 20, 2023)

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, April 20, 2023.

Krista Quinlan
Clerk of the Executive Council

REGULATIONS

Analysis

1. S.2.1 Added
Non-application

2. Commencement

NLR 3/99
as amended

1. The Film and Video Industry Tax Credit Regulations are amended by adding immediately after section 2 the following:

Non-application

2.1 These regulations do not apply to a film, television program or series or video that is registered as an eligible production under the All-Spend Film and Video Production Tax Credit Regulations.

Commencement

2. These regulations are considered to have come into force on April 7, 2022.