Statutes of Newfoundland and Labrador 2001 Chapter 30

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Statutes of Newfoundland and Labrador 2001

Statutes of Newfoundland and Labrador 2001 Chapter 30 CHAPTER 30

AN ACT TO AMEND THE HEALTH AND POST-SECONDARY EDUCATION TAX ACT
(Assented to December 13, 2001)

Analysis

1. S.3 Amdt.
Imposition of tax

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

RSNL1990 cH-1
as amended

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 Subparagraph 3(1)(d)(i) of the Health and Post-Secondary Education Tax Act is repealed and the following substituted: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, 2001, remuneration paid in excess of the first $475,000, and with respect to each year following, in excess of the first $500,000 of remuneration, or