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Newfoundland and Labrador
Film and Video Industry Tax Credit Regulations (Amendment)
(Filed December 12, 2013)
Under the authority of section 68 of the Income Tax Act, 2000 the Lieutenant-Governor in Council makes the following regulations.
1. Subsection 7(4) of the Film and Video Industry Tax Credit Regulations is repealed and the following substituted:
(4) The maximum tax credit within a 12 month period that may be received by an eligible corporation, together with all corporations associated with that corporation, in respect of all eligible projects commenced on or after April 1, 2013 is $4,000,000.
2. These regulations shall be considered to have come into force on April 1, 2013.