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Newfoundland and Labrador NEWFOUNDLAND Film and Video Industry Tax Credit Regulations (Amendment) (Filed April 20, 2023) 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 20, 2023. Krista Quinlan REGULATIONS Analysis 1.
S.2.1 Added 2. Commencement NLR 3/99 1. The Film and Video Industry Tax Credit Regulations are amended by adding immediately after section 2 the following: Non-application 2.1 These regulations do not apply to a film, television program or series or video that is registered as an eligible production under the All-Spend Film and Video Production Tax Credit Regulations. Commencement 2. These regulations are considered to have come into force on April 7, 2022. ©King's Printer |