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Newfoundland and Labrador
Direct Equity Tax Credit Regulations (Amendment)
(Filed September 25, 2012)
Under the authority of subsection 46(5) of the Income Tax Act, 2000 the Lieutenant-Governor in Council makes the following regulations.
1. Paragraph 14(1)(b) of the Direct Equity Tax Credit Regulations is repealed and the following substituted:
(b) a statement that shareholders who have been issued eligible shares have not redeemed the shares.