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Statutes of Newfoundland and Labrador 2008

CHAPTER 21

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

(Assented to June 4, 2008)

Analysis

        1.   S.3 Amdt.
Imposition of tax

        2.   Commencement

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

RSNL1990 cH-1
as amended

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 Paragraph 3(1)(a.1) of the Health and Post-Secondary Education Tax Act is repealed and the following substituted:

          (a.1)  "exemption threshold" means

                      (i)  with respect to remuneration paid that is less than or equal to $1,000,000, the amount paid, and

                     (ii)  with respect to remuneration paid that is more than $1,000,000, $1,000,000;

Commencement

        2. This Act is considered to have come into force on January 1, 2008.

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