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Statutes of Newfoundland 1999


CHAPTER 9

AN ACT TO AMEND THE HEALTH AND POST-SECONDARY EDUCATION TAX ACT

(Assented to May 27, 1999)

Analysis

1. S.3(1)(d)(i) R&S
Imposition of tax

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:


RSN1990 cH-1

1. Subparagraph 3(1)(d)(i) of the Health and Post-Secondary Education Tax Act is repealed and the following substituted:

(i) with respect to the taxation year beginning on January 1, 1998, remuneration in excess of the first $120,000 of remuneration paid in that year and, with respect to the taxation year beginning on January 1, 1999 and each year following, remuneration in excess of the first $150,000 of remuneration paid in the year, or

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