NEWFOUNDLAND AND LABRADOR REGULATION 18/19

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Newfoundland and Labrador
Regulation 2019

NEWFOUNDLAND AND LABRADOR
REGULATION 19/19

Film and Video Industry Tax Credit Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2019-088)

(Filed April 4, 2019)

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, March 29, 2019.

Elizabeth Day
Clerk of the Executive Council

REGULATIONS

Analysis

1. S.7 Amdt.

Tax credit

2. Commencement

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 Subsection 7(2) of the Film and Video Industry Tax Credit Regulations is repealed and the following substituted:

NLR 3/99
as amended

(2) A tax credit applies with respect to eligible salaries incurred after these regulations come into force and before January 1, 2022.

Commencement

2. These regulations are considered to have come into force on January 1, 2019.