NEWFOUNDLAND AND LABRADOR
REGULATION 45/03

Home Heating Fuel Tax Credit Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2003-165)

(Filed April 9, 2003)

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 8, 2003.

Deborah E. Fry
Clerk of the Executive Council

REGULATIONS

Analysis

        1.   S.2 Amdt.
Definitions

        2.   S.3 Amdt.
Home heating fuel overpayment refund

        3.   Commencement

NLR 14/01

        1. (1) Subparagraph 2(c)(i) of the Home Heating Fuel Tax Credit Regulations is amended by deleting the number "2000" and substituting the numbers and word "2002 or 2003".

             (2)  Subparagraph 2(c)(ii) of the regulations is amended by deleting the words, comma and numbers "July, 2000 to March, 2001" and substituting the words, comma and numbers "July, 2002 to July, 2003".

             (3)  Subparagraph 2(c)(iii) of the regulations is amended by deleting the words, and number "February or March of 2001" and substituting the words, comma and number "February, March, April or May of 2003".

 

        2. (1) Subsection 3(1) of the regulations is amended by deleting the words, comma and numbers "July 1, 2000 until March 31, 2001" and substituting the words, comma and numbers "July 1, 2002 until May 31, 2003".

             (2)  Subsection 3(2) of the regulations is amended by deleting the word, comma and numbers "April 30, 2001" and substituting the word, comma and numbers "May 31, 2003".

Commencement

        3. These regulations shall be considered to have come into force on March 20, 2003.

©Earl G. Tucker, Queen's Printer