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Newfoundland and Labrador
Film and Video Industry Tax Credit Regulations
(Filed April 4, 2019)
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, March 29, 2019.
1. S.7 Amdt.
1. Subsection 7(2) of the Film and Video Industry Tax Credit Regulations is repealed and the following substituted:
(2) A tax credit applies with respect to eligible salaries incurred after these regulations come into force and before January 1, 2022.
2. These regulations are considered to have come into force on January 1, 2019.