NEWFOUNDLAND REGULATION 103/24

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Newfoundland and Labrador
Regulation 2024

NEWFOUNDLAND AND LABRADOR
REGULATION 103/24

Interactive Digital Media Tax Credit Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2024-212)

(Filed December 23, 2024)

Under the authority of section 46.3 of the Income Tax Act, 2000, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, December 20, 2024.

Krista Quinlan
Clerk of the Executive Council

REGULATIONS

Analysis

1. S.9 Amdt.
Tax credit certificate

NLR 84/15
as amended

1. Subsection 9(2) of the Interactive Digital Media Tax Credit Regulations is repealed and the following substituted:

(2) A tax credit certificate may only be issued with respect to eligible salaries and eligible remuneration incurred by an eligible corporation after December 31, 2014.