NEWFOUNDLAND AND LABRADOR REGULATION 72/04

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Newfoundland and Labrador
Regulation 2004

NEWFOUNDLAND AND LABRADOR
REGULATION 72/04

Film and Video Industry Tax Credit Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2004-269)

(Filed July 9, 2004)

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 28, 2004.

Robert C. Thompson
Clerk of the Executive Council

REGULATION

Analysis

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

NLR 3/99
as amended

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 Subsection 7(2) of the Film and Video Industry Tax Credit Regulations is repealed and the following substituted: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, 2005.