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Copyright © 2012: Queen's Printer,
St. John's, Newfoundland and Labrador, Canada

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Newfoundland and Labrador
Regulation 2012


NEWFOUNDLAND AND LABRADOR REGULATION 79/12

NEWFOUNDLAND AND LABRADOR
REGULATION 79/12

Direct Equity Tax Credit Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2012-230)

(Filed September 25, 2012)

Under the authority of subsection 46(5) of the Income Tax Act, 2000 the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, September 19, 2012.

Robert Thompson
Clerk of the Executive Council

REGULATIONS

Analysis


        1.   S.14 Amdt.
Information returns


NLR 26/01
as amended

        1. Paragraph 14(1)(b) of the Direct Equity Tax Credit Regulations is repealed and the following substituted:

             (b)  a statement that shareholders who have been issued eligible shares have not redeemed the shares.