N-6.001 New Brunswick Income Tax Act N.B.

In this section

Where a federal application rule governs the application of a federal provision or federal amendment, for the purpose of applying the federal provision or federal amendment for the purposes of this Act, the federal provision or federal amendment shall be applied in accordance with the federal application rule as though the Legislature had enacted that federal application rule to govern the application of the federal provision or federal amendment for the purposes of this Act.

Where a federal provision or a federal amendment comes into force, or is deemed to come into force, on a particular day, and no federal application rule governs its application, the federal provision or federal amendment, as the case may be, is deemed, for the purpose of applying it for the purposes of this Act, to come into force on that particular day.

Where a federal provision is repealed and another provision is not substituted therefor, the federal provision ceases to apply for the purposes of this Act

For the purposes of this Act, where a particular federal provision is replaced by another federal provision, or is repealed and another federal provision is substituted therefor, the other federal provision is deemed to be a continuation of the particular federal provision and the replacing or the repeal and substitution, as the case may be, is deemed to be an amendment to the particular federal provision.

No tax is payable under this Act by a person for a period when

Any definitions or descriptions in the Federal Act applying to a person referred to in subsection (1) apply with the necessary modifications for the purposes of this Act unless otherwise provided.

For the 2009 taxation year, the tax payable under this Part for a taxation year by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be, referred to in this Division as the “amount taxable”, is:

Subject to subsection (5), for the 2010 taxation year, the tax payable under this Part for a taxation year by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be, referred to in this Division as the “amount taxable”, is the sum of the following:

Subject to subsection (5), for the 2011 and 2012 taxation years, the tax payable under this Part for a taxation year by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be, referred to in this Division as the “amount taxable”, is the sum of the following:

For the 2013 taxation year, the tax payable under this Part for a taxation year by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be, referred to in this Division as the “amount taxable”, is the sum of the following:

For the 2014 taxation year, the tax payable under this Part for a taxation year by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be, referred to in this Division as the “amount taxable”, is the sum of the following:

For the 2015 taxation year, the tax payable under this Part for a taxation year by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be, referred to in this Division as the “amount taxable”, is the sum of the following:

For the 2016 to 2020 taxation years, inclusive, the tax payable under this Part for a taxation year by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be, referred to in this Division as the “amount taxable”, is the sum of the following:

For the 2021 and 2022 taxation years, the tax payable under this Part for a taxation year by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be, referred to in this Division as the “amount taxable”, is the sum of the following:

For the 2023 taxation year and subsequent taxation years, the tax payable under this Part for a taxation year by an individual on the individual’s taxable income or taxable income earned in Canada, as the case may be, referred to in this Division as the “amount taxable”, is the sum of the following:

Repealed: 2011, c.40, s.1

If the adjusted amounts calculated under subsection 16.1(2) for the 2010, 2011 or 2012 taxation year are greater than the amounts expressed in dollars that are referred to in subsection (2) or (3), as the case may be, then the adjusted amounts shall be used for the purpose of computing the tax payable by an individual for the 2010, 2011 or 2012 taxation year instead of the amounts referred to in subsection (2) or (3).

In this section, “relevant provision” means section 14, 17, 18, 19, 20, 21, 23, 26, 27 or 49.1 or any provision of a regulation made under paragraph 124(1)(c.001).

This section does not apply to the 2004 taxation year.

This section does not apply to section 14 for the 2007 taxation year.

This section does not apply to section 49.1 for the 2007 taxation year.

This section does not apply to subsection 14(1) and sections 26 and 49.1 for the 2009 taxation year.

This section does not apply to subsection 14(3.1) for the 2013 taxation year.

For the 2015 taxation year, this section does not apply to

This section does not apply to subsection 14(3.4) for the 2016 taxation year.

This section does not apply to subsection 14(3.5) and section 49.1 for the 2021 taxation year.

This section does not apply for the 2022 taxation year to

This section does not apply to subsection 14(3.6) for the 2023 taxation year.

For the purpose of computing the tax payable by an individual for a taxation year, each amount expressed in dollars in a relevant provision shall be adjusted so that the amount to be used under the relevant provision for the year is the total of

For the purpose of calculating an adjusted amount under subsection (2) that is to be used under the relevant provisions for the 2010, 2011 or 2012 taxation year, if the formula in subparagraph (2)(b)(ii) produces a percentage that is less than 2% for the applicable taxation year, then the percentage to be used under that subparagraph shall be read as 2% for the applicable taxation year.

For the purpose of paragraph (2)(a), the amount to be used under the relevant provision for the 2001 taxation year shall be deemed to be:

If an amount to which subsection (2) applies is not a multiple of one dollar when adjusted as provided in this section, it shall be rounded to the nearest multiple of one dollar or, if it is equidistant from two such consecutive multiples, to the higher multiple.

In this section, the Consumer Price Index for Canada for any 12 month period is the result arrived at by

This section applies to an individual who at any time in the taxation year is

For the purpose of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted an amount determined by the formula

Subsections 118(4), (5) and (6) of the Federal Act apply for the purposes of this section.

In applying this section to the 2000 taxation year,

This section applies to an individual who does not claim a deduction for the taxation year because of section 17 and who at any time in the taxation year

For the purpose of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted an amount determined by the formula

Subsections 118(4), (5) and (6) of the Federal Act apply for the purposes of this section.

In applying this section to the 2000 taxation year,

This section applies to an individual who, at any time in the taxation year alone or jointly with one or more persons, maintains a self-contained domestic establishment which is the ordinary place of residence of the individual and of a particular person

For the purpose of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted an amount determined by the formula

Subsections 118(4), (5) and (6) of the Federal Act apply for the purposes of this section, except that paragraphs 118(4)(c), (d) and (e) of the Federal Act, as those paragraphs read in their application to the 2016 taxation year, apply instead of paragraphs 118(4)(c) and (d) of the Federal Act.

This section applies to an individual who has any dependant for the taxation year who

For the purpose of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted an amount determined by the formula

Subsections 118(4), (5) and (6) of the Federal Act apply for the purposes of this section, except that paragraphs 118(4)(c), (d) and (e) of the Federal Act, as those paragraphs read in their application to the 2016 taxation year, apply instead of paragraphs 118(4)(c) and (d) of the Federal Act.

This section applies to an individual entitled to a deduction in respect of a person because of section 18 and who would also be entitled, but for paragraph 118(4)(c) of the Federal Act, as that provision read in its application to the 2016 taxation year and as it applies to this Act, to a deduction because of section 20 or 21 in respect of the person.

For the purposes of computing the tax payable under this Part for a taxation year by an individual referred to in subsection (1), there may be deducted the amount by which the amount that would be determined under section 20 or 21, as the case may be, exceeds the amount determined under section 18 in respect of the person.

Subsections 118(4), (5) and (6) of the Federal Act apply for the purposes of this section, except that paragraphs 118(4)(c), (d) and (e) of the Federal Act, as those paragraphs read in their application to the 2016 taxation year, apply instead of paragraphs 118(4)(c) and (d) of the Federal Act.

For the purpose of computing the tax payable under this Part for a taxation year by an individual who was resident in New Brunswick on the last day of the taxation year, there may be deducted an amount determined by the formula

Subsections 118(7) and (8) of the Federal Act apply for the purposes of this section.

For the purpose of computing the tax payable under this Part by an individual for a taxation year, if the individual is entitled to a deduction under subsection 118.2(1) of the Federal Act for the year, there may be deducted an amount determined by the formula

Section 118.4 of the Federal Act applies for the purposes of this section.

In applying this section to the 2000 taxation year, paragraph (a) of the description for D in subsection (1) shall be read without reference to “or common-law partner”, unless the individual and his or her common-law partner have made an election under section 144 of the Modernization of Benefits and Obligations Act (Canada).

Where an individual is entitled to deduct an amount under subsection 118.3(1) of the Federal Act for the purpose of computing the individual’s tax payable for a taxation year under Part I of the Federal Act, for the purpose of computing the tax payable under this Part by the individual for the taxation year, there may be deducted an amount determined by the formula

For the purpose of computing the tax payable under this Part for a taxation year by an individual who is entitled to a deduction under subsection 118.3(2) of the Federal Act for the taxation year in respect of a person referred to in that subsection, there may be deducted the amount, if any, by which

Sections 118.3 and 118.4 of the Federal Act apply for the purposes of this section, except that subsection (1) of this section applies instead of subsection 118.3(1) of the Federal Act.

For the purpose of computing an individual’s tax payable under this Part for a taxation year, there may be deducted the lesser of

The amount of an individual’s unused tuition tax credits at the end of the 2018 taxation year is the amount determined by the formula

Subject to subsection (4), the amount of an individual’s unused tuition tax credits at the end of the 2019 taxation year or a subsequent taxation year is the amount determined by the formula

If an individual was not resident in New Brunswick on the last day of the preceding taxation year, the amount of the individual’s unused tuition tax credits at the end of the preceding taxation year is equal to the amount that would be the individual’s unused tuition tax credits at the end of the preceding taxation year as determined under section 118.61 of the Federal Act if the percentage applied under section 118.5 of the Federal Act had been the appropriate percentage for the year as defined in section 13 instead of the appropriate percentage as defined in the Federal Act.

For the purposes of subsection (4), the amounts that are determined under the Federal Act shall be used only to the extent that they have not been used in claiming a credit under section 118.5 or 118.61 of the Federal Act, or in determining credits transferred under section 118.81 of the Federal Act, for any taxation year.

This section applies if an individual

References in this section to sections 118.6 and 118.61 of the Federal Act are references to those sections of the Federal Act as they read on December 31, 2016.

For the purpose of computing an individual’s tax payable under this Part for a taxation year after 2016, there may be deducted the lesser of

Subject to subsection (5), the amount of an individual’s unused education credits at the end of a taxation year after 2016 is the amount determined by the formula

If an individual was not resident in New Brunswick on December 31, 2016, but became resident in New Brunswick after the 2016 taxation year, the amount of the individual’s unused education credits at the end of the taxation year preceding the year the individual became resident in New Brunswick is the amount determined by the formula

For the purpose of computing the tax payable under this Part for a taxation year by an individual who, at any time in the year, is a married person or a person who is in a common-law partnership, other than an individual who, by reason of a breakdown of their marriage or common-law partnership, is living separate and apart from the individual’s spouse or common-law partner at the end of the year and for a period of 90 days commencing in the year, there may be deducted an amount determined by the formula

In subsection (1), the amount of the tuition tax credits transferred for a taxation year by the spouse or common-law partner of an individual to the individual is the lesser of

If for a taxation year a parent or grandparent of an individual, other than an individual in respect of whom the individual’s spouse or common-law partner deducts an amount for the year under subsection (1) or section 17 of this Act, section 118 or 118.8 of the Federal Act or similar provisions of an income tax statute of another province, is the only person designated in writing by the individual for the year for the purpose of this subsection, and no other person is designated in writing by the individual for the year for the purpose of section 118.9 of the Federal Act or a similar provision of an income tax statute of another province, there may be deducted in computing the tax payable under this Part for the year by the parent or grandparent so designated the tuition tax credits transferred for the year by the individual to that parent or grandparent.

In subsection (3), the amount of the tuition tax credits transferred for a taxation year by an individual to a parent or grandparent of the individual is the lesser of

This section applies to an individual

Notwithstanding Subdivisions a to e, the tax payable under Subdivisions a to e for a taxation year by an individual referred to in subsection (1) shall be the amount determined by the formula

In applying this section to determine the tax payable under Subdivisions a to e for the taxation year of an individual referred to in paragraph (1)(b), the value for “A” in the formula in subsection (2) shall be calculated without reference to section 35.

An individual referred to in paragraph (1)(a) may deduct from the tax payable under Subdivisions a to e for the taxation year, as determined under subsection (2), the amount determined by the formula

Subsections (3) and (4) apply to the 2004 and subsequent taxation years.

Where an individual resided in New Brunswick on the last day of a taxation year and had income for the year that included income earned in a country other than Canada in respect of which non-business-income tax was paid by the individual to the government of a country other than Canada, the individual may deduct from the tax payable by the individual under this Act for that taxation year an amount equal to the lesser of

For the purposes of subsection (1), the non-business-income tax paid by an individual to the government of a country other than Canada in respect of the individual’s income for a taxation year is the non-business-income tax paid by the individual to the government of that country in respect of that year as determined under the definition “non-business-income tax” in subsection 126(7) of the Federal Act.

Where an individual’s income for a taxation year includes income from sources in more than one country other than Canada, subsection (1) shall be read as providing for separate deductions in respect of each of the countries other than Canada.

For the purposes of this section,

In this section

Where an eligible individual applies on a prescribed form for a deduction under this section in respect of a taxation year and files the application with the individual’s return of income for the taxation year, there may be deducted from the tax otherwise payable for the taxation year by the eligible individual the amount, if any, by which the total of

Effective January 1, 2010, the reference to “4%” in subsection (2) shall be read as a reference to “3%”.

Repealed: 2009, c.16, s.4

Repealed: 2009, c.16, s.4

Notwithstanding subsection (2), where an individual is a qualified relation of another individual for a taxation year, only one of those individuals may apply under subsection (2) for the taxation year.

Notwithstanding subsection (3), where an eligible individual, in this subsection referred to as the “applying eligible individual”, has applied under subsection (2) in respect of a taxation year, a qualified relation of the applying eligible individual, if the qualified relation is also an eligible individual, may deduct from the qualified relation’s tax otherwise payable for the taxation year an amount determined by the formula

In this section

There may be deducted from the tax otherwise payable under this Act for a taxation year by an individual an amount equal to the lesser of

Subject to subsection (2.2), the holder of an approved share in respect of which a deduction has been allowed under this section who disposes of the share less than 8 years after the date it was acquired or irrevocably subscribed and paid for shall remit to the Minister of Finance and Treasury Board of New Brunswick within 30 days after the disposition of the share

Subsection (2.1) does not apply where the holder of an approved share disposes of it in February or on the first day of March of a calendar year and the date of disposition is not more than 31 days before the day that is 8 years after the date it was acquired or irrevocably subscribed and paid for.

The holder of an approved share in respect of which a deduction has been allowed under this section who disposes of the share more than 8 years after the date it was acquired or irrevocably subscribed and paid for may make a deduction under subsection (2) in respect of a subsequent acquisition or purchase of the same share or substantially the same share.

A registered labour-sponsored venture capital corporation shall meet the prescribed investment requirements.

The Minister of Finance and Treasury Board of New Brunswick may extend, with or without conditions, the time limit for meeting the prescribed investment requirements and may grant the extension even though the time limit to be extended has expired.

The Minister of Finance and Treasury Board of New Brunswick may impose a penalty on a registered labour-sponsored venture capital corporation that fails to meet the prescribed investment requirements.

Subject to subsection (4), this section applies to the 2000 taxation year and to any subsequent taxation year that is prescribed.

Paragraph (2)(b) as it relates to a qualifying trust and subsection (2.3) apply to the 2007 and subsequent taxation years.

The following definitions apply in this section.

There may be deducted from the tax otherwise payable under this Part by a taxpayer who is an individual for a taxation year in respect of the aggregate of all amounts, each of which is the amount of a contribution of money made by the taxpayer in a year to a registered political party, a registered district association or a registered independent candidate,

No amount may be deducted under subsection (2) unless each contribution that is included in the aggregate is proven by filing with the Minister a receipt signed by the official representative of the registered political party, registered district association or registered independent candidate, as the case may be.

No amount may be deducted under subsection (2) with respect to a contribution to a registered independent candidate unless it was made during an election period as defined in the Elections Act and after the candidate’s official representative was registered under that Act in the election in which he or she is a candidate.

For the purposes of this section, a contribution shall be deemed to have been made on the date it is deemed to have been made under the Political Process Financing Act.

Subject to the provisions of the Political Process Financing Act, every official representative shall retain signed duplicates of all receipts issued by the official representative.

Notwithstanding any provision of the Political Process Financing Act, for the purposes of this section, the Minister may examine and make copies of any receipts or duplicates thereof, and of any return, record, report or other document filed with the Supervisor under the Political Process Financing Act.

In this section

Subsection 63(3.1) of the Federal Act applies to this section for the 2020 and 2021 taxation years.

Paragraph 7(i) does not change a reference to Canada in the definitions “eligible individual” and “return of income” or in subsection 122.61(3) of the Federal Act, as those provisions apply for the purposes of this section, to a reference to New Brunswick.

An overpayment on account of an individual’s liability under this Part for a taxation year is deemed to have arisen during a month in relation to which the year is the base taxation year where

The overpayment deemed under subsection (3) to have arisen during a month on account of the individual’s liability under this Part for a taxation year is equal to the amount determined by the formula

Notwithstanding subsections (3) and (4), subsections 122.61(2) and (3) of the Federal Act apply for the purposes of this section.

Subsections 122.62(1), (2) and (4) of the Federal Act apply for the purposes of this section.

For the purposes of determining the amount deemed under this section to be an overpayment on account of an individual’s liability under this Part, subsections 122.62(6) and (7) of the Federal Act apply in the circumstances set out in those subsections.

Subsections 122.62(9) and (10) of the Federal Act apply for the purposes of this section in respect of the death of a qualified dependant that occurs after 2024.

The Minister of Finance and Treasury Board may, based on considerations of administrative efficiency, specify that a refund of an overpayment that is deemed to arise in a month be made in that month or before or after that month occurs.

A refund of an amount deemed under this section to be an overpayment on account of a person’s liability under this Part for a taxation year

The Minister of Finance and Treasury Board may specify the forms that are to be used for the purposes of this section.

In applying this section to the 2000 taxation year,

The following definitions apply in this section.

An overpayment on account of an individual’s liability under this Part for a taxation year is deemed to have arisen for the 2010 taxation year and for any subsequent taxation year if

Paragraph 122.61(3)(a) of the Federal Act applies for the purposes of paragraph (2)(c).

The overpayment deemed under subsection (2) to have arisen is equal to an amount of $100 per qualified dependant who, on July 1 of the year following the taxation year, is at least five years of age and has not attained 18 years of age.

Despite subsection (4), if two individuals are eligible for a refund under subsection (2) with respect to the same qualified dependant, each individual is eligible for one-half of the refund.

A refund of an amount deemed to be an overpayment under this section

The Minister of Finance and Treasury Board may specify the forms that are to be used for the purposes of this section.

An overpayment of the prescribed amount on account of an individual’s liability under this Act for a taxation year is deemed to have arisen in the taxation year if the individual

Repealed: 2024, c.8, s.4

The Minister of Finance and Treasury Board of New Brunswick may, in his or her discretion, refund to an individual the amount deemed to be an overpayment under this section.

A refund of the amount deemed to be an overpayment under this section

Notwithstanding subsection (1), where both an individual and his or her spouse or common-law partner are eligible to apply for a refund under that subsection for a taxation year, only one of them may apply under that subsection for that year, except where otherwise provided by regulation.

For the purpose of applying this section to the 2000 taxation year, in this section

In applying this section to the 2000 taxation year, subsection (4) shall be read without reference to “or common-law partner”.

The following definitions apply in this section.

Subject to subsections (3) to (10), if an eligible individual applies on a form provided by the Minister for a tax credit under this section in respect of a taxation year and files the application and any other records required by the Minister with the individual’s return of income for the taxation year, the individual may claim a tax credit for the taxation year in the amount determined by the following formula:

Subject to subsection (4), for the purposes of this section, a qualifying expenditure shall be deemed to have been paid on the earlier of the date on which the expenditure was paid and the date the expenditure became payable.

If a qualifying expenditure in respect of a qualifying renovation is paid by or on behalf of the eligible individual in two or more instalments, the total of all instalments with respect to the qualifying expenditure shall be deemed to have been paid on the earlier of the date on which the last instalment was paid and the date the last instalment became payable.

A qualifying expenditure of an eligible individual includes an outlay or expense made or incurred by a cooperative housing corporation, a condominium corporation or a similar entity, in this subsection referred to as the “corporation”, in respect of a property that is owned, administered or managed by the corporation and that includes the qualifying principal residence of the individual, to the extent of the individual’s share of that outlay or expense, if

A qualifying expenditure of an eligible individual includes an outlay or expense made or incurred by a trust, in respect of a property that is owned by the trust and that includes the qualifying principal residence of the individual, to the extent of the share of that outlay or expense that is reasonably attributable to the individual, having regard to the amount of the outlays or expenses made or incurred in respect of the principal residence of the individual including, for this purpose, common areas relevant to more than one principal residence, if

For the purposes of this section, the following rules apply with respect to qualifying expenditures:

If the eligible individuals cannot agree as to what portion of the amount each can claim under paragraph (7)(a) or (b), the Minister may fix the portions.

Paragraph (7)(b) does not apply if, on December 31 of the taxation year, the eligible individual and the individual’s spouse or common-law partner

An outlay or expense is not a qualifying expenditure unless the work to implement the qualifying renovation to which that outlay or expense is directly attributable begins within a reasonable time after the outlay or expense is made or incurred.

Subject to subsection (12), an eligible individual who is resident in Canada for only part of a taxation year is entitled to claim for the year only the amount the individual would be entitled to claim for the year under this section that can reasonably be considered wholly applicable to any period in the year throughout which the individual was resident in Canada, computed as though that period were the whole taxation year.

The amount that may be claimed under this section shall not exceed the amount that the eligible individual would have been entitled to claim under this section if the individual had been resident in Canada throughout the year.

Subject to subsection (14), an eligible individual who becomes bankrupt in a calendar year is entitled to claim, for each taxation year that ends in the calendar year, only those amounts that the individual is entitled to claim for the taxation year under this section as can reasonably be considered wholly applicable to the taxation year.

The sum of all amounts that may be claimed under this section for all taxation years of the eligible individual ending in a calendar year shall not exceed the total amount that the individual would have been entitled to claim under this section in respect of the calendar year if the individual had not become bankrupt.

If an eligible individual becomes bankrupt in a calendar year and, when the bankruptcy occurs, he or she is not a senior but becomes a senior by the end of the calendar year, the bankrupt individual is eligible to claim a tax credit under this section for the taxation year that ends at the time of the bankruptcy.

If an eligible individual becomes bankrupt in a calendar year and, when the bankruptcy occurs, he or she is a qualifying relation of another individual who is not a senior at that time but becomes a senior by the end of the calendar year, the bankrupt individual is eligible to claim a tax credit under this section for the taxation year that ends at the time of the bankruptcy.

If, when an individual dies, he or she is not a senior but would have become a senior by the end of the calendar year in which he or she dies, the individual is eligible to claim a tax credit under this section for the taxation year that ends on the date of death.

If, when an individual dies, he or she is a qualifying relation of another individual who is not a senior at that time but becomes a senior by the end of the calendar year in which the death occurs, the deceased individual is eligible to claim a tax credit under this section for the taxation year that ends on the date of death.

If an individual is a qualifying relation of another individual who, immediately before death, is not a senior but who would have become a senior by the end of the calendar year in which he or she dies, the individual who is the qualifying relation is eligible to claim a tax credit under this section for a taxation year that ends in the calendar year as if the other individual had not died.

Subsection 248(28) of the Federal Act applies for the purposes of this section.

Despite paragraph 248(28)(b) of the Federal Act, an eligible individual may include the same qualifying expenditure for the purpose of his or her tax credit under this section and for the purpose of determining his or her entitlement to the tax credit under subsection 26(1).

An individual who has claimed and is eligible for a tax credit under this section for a taxation year is deemed to have paid, at the time referred to in subsection 156.1(4) of the Federal Act, as that section relates to the taxation year, the amount of the credit on account of the individual’s tax payable under this Act.

The following definitions apply in this section.

If an eligible individual in relation to a month specified for a taxation year has filed a return of income for the taxation year, the eligible individual for the taxation year is deemed to have paid during the specified month on account of his or her tax payable under this Act for the taxation year an amount equal to ¼ of the amount, if any, determined by the formula

If an eligible individual is a shared-custody parent in respect of one or more qualified dependants at the beginning of a month specified for a taxation year, the amount deemed by subsection (2) to have been paid during the specified month is equal to the amount determined by the formula

Subsections 122.5(3.1) and (3.2) of the Federal Act apply for the purposes of this section.

For the purpose of this section, the months specified for a taxation year are July and October of the immediately following taxation year and January and April of the second immediately following taxation year.

If an individual is a qualified relation of another individual in relation to a month specified for a taxation year and both those individuals would be, but for this subsection, eligible individuals in relation to the specified month, only the individual that the Minister designates is the eligible individual in relation to the specified month.

An individual shall notify the Minister of the occurrence of any of the following events before the end of the month following the month in which the event occurs:

For the purpose of this section, if in a taxation year an individual becomes bankrupt, the individual’s income for the taxation year shall include the individual’s income for the taxation year that begins on January 1 of the calendar year that includes the date of bankruptcy.

The following definitions apply in this section.

An overpayment of $200 on account of an individual’s liability under this Act for the 2004 taxation year is deemed to have arisen in the 2004 taxation year if

An overpayment of $150 on account of an individual’s liability under this Act for the 2004 taxation year is deemed to have arisen in the 2004 taxation year if

An overpayment of $100 on account of an individual’s liability under this Act for the 2004 taxation year is deemed to have arisen in the 2004 taxation year if

If an individual’s total family income for the 2004 taxation year was $45,000 or more, if the individual’s total family income for the 2005 taxation year complies with paragraph (2)(b), (3)(b) or (4)(b), as the case may be, and if the individual meets the criteria referred to in paragraphs (2)(a) and (c) to (g), (3)(a) and (c) to (g) or (4)(a) and (c) to (g), as the case may be,

An overpayment of $100 on account of an individual’s liability under this Act for the 2005 taxation year is deemed to have arisen in the 2005 taxation year if

If an individual’s total family income for the 2005 taxation year was more than $25,000, if the individual’s total family income for the 2006 taxation year was $25,000 or less and if the individual meets the criteria referred to in paragraphs (5.1)(a) and (c) to (e),

An overpayment of $100 on account of an individual’s liability under this Act for the 2006 taxation year is deemed to have arisen in the 2006 taxation year if

If an individual’s total family income for the 2006 taxation year was more than $28,000, if the individual’s total family income for the 2007 taxation year was $28,000 or less and if the individual meets the criteria referred to in paragraphs (5.3)(a) and (c) to (e),

An overpayment of $100 on account of an individual’s liability under this Act for the 2009 taxation year is deemed to have arisen in the 2009 taxation year if

If an individual’s total family income for the 2009 taxation year was more than $28,000, if the individual’s total family income for the 2010 taxation year was $28,000 or less and if the individual meets the criteria referred to in paragraphs (5.5)(a) and (c) to (e),

An overpayment of the prescribed amount on account of an individual’s liability under this Act for the 2010 taxation year is deemed to have arisen in the 2010 taxation year if

Subsection (5.7) applies with the necessary modifications to the 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018 and 2019 taxation years.

The Minister of Finance of New Brunswick may, in his or her discretion, refund to an individual the amount deemed to be an overpayment under this section.

Despite subsections (2) to (6), an individual is entitled to receive only one refund under subsections (2) to (5), only one refund under subsections (5.1) and (5.2), only one refund under subsections (5.3) and (5.4) and only one refund under subsections (5.5) and (5.6).

Despite subsections (2) to (6), an individual is entitled to receive only one refund per taxation year under subsections (5.7) and (5.8).

Notwithstanding subsections (2) to (6), if more than one individual lives in the same principal place of residence, only one of them may apply for and receive a refund under this section.

A refund of an amount deemed to be an overpayment under this section

For the purpose of ensuring compliance with this section and any regulations pertaining to this section, sections 29, 29.1 and 29.2 of the Revenue Administration Act and any regulations under that Act pertaining to those sections apply with the necessary modifications in respect of any premises where records or other documents are kept with respect to information provided by an individual on his or her application or as required by a person acting under this subsection.

Notwithstanding subsection (10), a person acting under subsection (10) shall not enter a private dwelling unless the person

If an individual is paid a refund and the individual is not entitled to the refund under this section, the individual shall immediately remit the amount of the refund to the Minister of Finance of New Brunswick.

If an individual does not remit the amount of a refund under subsection (12), then sections 22 and 23 of the Revenue Administration Act and any regulations under that Act pertaining to those sections apply with the necessary modifications to the recovery of the amount.

A person who makes or assists in making a statement in any document or information required to be furnished under this section or the regulations pertaining to this section that, at the time and in the light of the circumstances under which the statement is made, is false or misleading with respect to a material fact or that omits to state a material fact, the omission of which makes that statement false or misleading, commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.

A person does not commit an offence under subsection (14) in relation to a statement made if the person did not know that the statement was false or misleading and, in the exercise of reasonable diligence, could not have known that the statement was false or misleading.

Where an amount is to be refunded to a trust in respect of a taxation year under section 132 of the Federal Act, the Minister shall, subject to subsection (2), at such time and in such manner as is provided in that section, refund to the trust an amount, in this section referred to as its “capital gains refund” for the year, equal to that proportion of the amount of the refund for the year calculated under subsection 132(1) of the Federal Act that

For the purpose of computing the capital gains refund under subsection (1) for a trust in respect of a taxation year where the trust had income earned in the taxation year outside New Brunswick, the refund shall be that proportion of the capital gains refund for the year, otherwise determined under subsection (1), that the trust’s income earned in the taxation year in New Brunswick is of its income for the year.

Instead of making a refund that might otherwise be made under subsection (1), the Minister may, where the trust is liable or about to become liable to make any payment under this Act, apply the amount that would otherwise be refunded to that other liability and notify the trust of that action.

Effective July 1, 2002, the tax payable by a corporation under this Part for a taxation year is 14.5% of the corporation’s taxable income earned in the year in New Brunswick.

Effective January 1, 2003, the tax payable by a corporation under this Part for a taxation year is 13% of the corporation’s taxable income earned in the year in New Brunswick.

Effective July 1, 2009, the tax payable by a corporation under this Part for a taxation year is 12% of the corporation’s taxable income earned in the year in New Brunswick.

Effective July 1, 2010, the tax payable by a corporation under this Part for a taxation year is 11% of the corporation’s taxable income earned in the year in New Brunswick.

Effective July 1, 2011, the tax payable by a corporation under this Part for a taxation year is 10% of the corporation’s taxable income earned in the year in New Brunswick.

Effective July 1, 2013, the tax payable by a corporation under this Part for a taxation year is 12% of the corporation’s taxable income earned in the year in New Brunswick.

Effective April 1, 2016, the tax payable by a corporation under this Part for a taxation year is 14% of the corporation’s taxable income earned in the year in New Brunswick.

Repealed: 2011, c.40, s.3

Repealed: 2007, c.65, s.6

In this section

If, during the taxation year of a corporation, there are one or more tax calculation changes, the corporation must compute its tax payable for that taxation year in accordance with the following:

Where the income for a taxation year of a corporation that maintained a permanent establishment in New Brunswick at any time in the taxation year includes income described in subparagraph 126(1)(b)(i) of the Federal Act from sources in a country other than Canada, in this section referred to as “foreign investment income”, and where the corporation has claimed a deduction under subsection 126(1) of the Federal Act in respect of the foreign investment income, the corporation may deduct from the tax for the year otherwise payable under this Act an amount equal to the lesser of

Where the income of a corporation for a taxation year includes income from sources in more than one country other than Canada, subsection (1) shall be read as providing for separate deductions in respect of each of the countries other than Canada.

For the purposes of paragraph (1)(b), the non-business-income tax paid by a corporation to the government of a country other than Canada in respect of the corporation’s income for a taxation year is the non-business-income tax paid by the corporation to the government of that country in respect of that year as determined under the definition “non-business-income tax” in subsection 126(7) of the Federal Act.

Effective January 1, 2003, the reference to “14.5%” in subsection (1) shall be read as a reference to “13%”.

Effective July 1, 2009, the reference to “14.5%” in subsection (1) shall be read as a reference to “12%”.

Effective July 1, 2010, the reference to “14.5%” in subsection (1) shall be read as a reference to “11%”.

Effective July 1, 2011, the reference to “14.5%” in subsection (1) shall be read as a reference to “10%”.

Effective July 1, 2013, the reference to “14.5%” in subsection (1) shall be read as a reference to “12%”.

Effective April 1, 2016, the reference to “14.5%” in subsection (1) shall be read as a reference to “14%”.

Repealed: 2011, c.40, s.4

Repealed: 2007, c.65, s.7

Repealed: 2007, c.65, s.7

Notwithstanding section 55, for a year when a corporation has been allowed a deduction from the tax payable under the provisions of subsection 125(1) of the Federal Act, the corporation shall pay tax equal to the aggregate of

For the period commencing on July 1, 2006, and ending on December 31, 2006, the references to “2%” in subsection (1) shall be read as references to “1.5%”.

For the period commencing on January 1, 2007, and ending on December 31, 2011, the references to “2%” in subsection (1) shall be read as references to “5%”.

For the period commencing on January 1, 2012, and ending on December 31, 2014, the references to “2%” in subsection (1) shall be read as references to “4.5%”.

For the period commencing on January 1, 2015, and ending on March 31, 2016, the references to “2%” in subsection (1) shall be read as references to “4%”.

For the period commencing on April 1, 2016, and ending on March 31, 2017, the references to “2%” in subsection (1) shall be read as references to “3.5%”.

For the period commencing on April 1, 2017, and ending on March 31, 2018, the references to “2%” in subsection (1) shall be read as references to “3%”.

For the period commencing on April 1, 2018, the references to “2%” in subsection (1) shall be read as references to “2.5%”.

Repealed: 2007, c.65, s.8

For the period commencing on July 1, 2010, and ending on June 30, 2011, the reference to “13%” in paragraph (1)(b) shall be read as a reference to “11%”.

For the period commencing on July 1, 2011, and ending on June 30, 2013, the reference to “13%” in paragraph (1)(b) shall be read as a reference to “10%”.

For the period commencing on July 1, 2013, and ending on March 31, 2016, the reference to “13%” in paragraph (1)(b) shall be read as a reference to “12%”.

For the period commencing on April 1, 2016, the reference to “13%” in paragraph (1)(b) shall be read as a reference to “14%”.

For the purposes of subsection (1), where a corporation is a member of a partnership, the amount determined pursuant to paragraph 125(1)(a) of the Federal Act, in relation to a corporation for each taxation year, shall be the amount that would be the corporation’s specified partnership income within the meaning of subsection 125(7) of the Federal Act if the amounts expressed in dollars in the description of “M” in the definition of “specified partnership income” in that subsection were read as

Repealed: 2005, c.23, s.3

The business limit otherwise determined under section 125 of the Federal Act shall be deemed for the purposes of subsection (1) to be $425,000 for the period commencing on July 1, 2004, and ending on June 30, 2005.

The business limit otherwise determined under section 125 of the Federal Act shall be deemed for the purposes of subsection (1) to be $450,000 for the period commencing on July 1, 2005, and ending on June 30, 2006.

The business limit otherwise determined under section 125 of the Federal Act shall be deemed for the purposes of subsection (1) to be $475,000 for the period commencing on July 1, 2006, and ending on December 31, 2006.

The business limit otherwise determined under section 125 of the Federal Act shall be deemed for the purposes of subsection (1) to be $400,000 for the period commencing on January 1, 2007, and ending on December 31, 2008.

The first-mentioned business limit in subsection 125(2) of the Federal Act shall be deemed for the purposes of subsection (1) to be $500,000 for the period commencing on January 1, 2009.

For the purposes of subsection (1) and for the period commencing on January 1, 2019, the amount determined under paragraph 125(5.1)(b) of the Federal Act shall be deemed to be zero.

Repealed: 2004, c.29, s.17

Repealed: 2004, c.29, s.17

Where an amount is to be refunded to a corporation in respect of a taxation year under section 131 of the Federal Act, the Minister shall, subject to subsection (2), at such time and in such manner as is provided in that section, refund to the corporation an amount, in this section referred to as its “capital gains refund” for the year, equal to that proportion of the amount of the refund for the year calculated under subsection 131(2) of the Federal Act that

For the purpose of computing the capital gains refund under subsection (1) for a corporation in respect of a taxation year, where

Instead of making a refund that might otherwise be made under subsection (1), the Minister may, where the corporation is liable or about to become liable to make any payment under this Act, apply the amount that would otherwise be refunded to that other liability and notify the corporation of that action.

In this section

For the purposes of the definition “eligible expenditure” in subsection (1), the reference to “government assistance” in subsections 127(18), (19) and (20) of the Federal Act does not include the research and development tax credit under this section.

A corporation may deduct from the tax otherwise payable under this Part for a taxation year an amount not exceeding the lesser of

The amount by which the research and development tax credit referred to in paragraph (b) of the definition “research and development tax credit” in subsection (1) exceeds the corporation’s tax payable for the taxation year computed without reference to this section may be applied by the Minister of Finance and Treasury Board to pay

Any part of the amount not applied under subsection (2.1) shall be paid to the corporation.

Subsections (2.1) and (2.2) do not apply to a corporation that is exempt from tax under section 149 of the Federal Act.

There shall be deemed to have been paid on account of tax payable under the Federal Act for a taxation year by a corporation, other than a corporation exempt from tax, on the balance-due day referred to in paragraph 157(1)(b) of the Federal Act on or before which the remainder of the taxes payable under this Part for the year by the corporation would be required to be paid if such a remainder were payable, the amount, if any, by which

Where, in a particular taxation year of a corporation that is a beneficiary under a trust, an amount would, if the trust were a corporation, be included, because of subparagraph (a)(i) or (b)(i) of the definition “research and development tax credit” in subsection (1), in computing the research and development tax credit of the trust for its taxation year ending in that particular taxation year, the portion of that amount that may, having regard to all the circumstances including the terms and conditions of the trust, reasonably be considered to be the corporation’s share of that amount shall be included in computing the research and development tax credit of the corporation at the end of that particular taxation year.

Where, in a particular taxation year of a corporation that is a member of a partnership, an amount would, if the partnership were a corporation, be included, because of subparagraph (a)(i) or (b)(i) of the definition “research and development tax credit” in subsection (1), in computing the research and development tax credit of the partnership for its taxation year ending in that particular taxation year, the portion of that amount that may reasonably be considered to be the corporation’s share of that amount shall be included in computing the research and development tax credit of the corporation at the end of that particular taxation year.

Where two or more corporations amalgamate within the meaning of subsection 87(1) of the Federal Act and one or more of the corporations had a research and development tax credit for any taxation year any portion of which was not deducted by it in computing its tax otherwise payable under this Part for any taxation year, for the purposes of determining the research and development tax credit of the new corporation for any taxation year preceding any taxation year of the new corporation, the new corporation shall be deemed to be the same corporation as and a continuation of each such predecessor corporation.

Where a subsidiary of a parent corporation is wound up in accordance with subsection 88(1) of the Federal Act and the subsidiary had a research and development tax credit for any taxation year any portion of which was not deducted by it in computing its tax otherwise payable under this Part for any taxation year, for the purposes of determining the research and development tax credit of the parent for any taxation year preceding any taxation year of the parent, the parent shall be deemed to be the same corporation as and a continuation of the subsidiary.

A corporation may renounce the research and development tax credit on or before the date by which the corporation is required to file its return of income for the year under section 150 of the Federal Act and, where the corporation renounces entitlement to that credit, the corporation shall be deemed for all purposes never to have received, have been entitled to receive, or have had a reasonable expectation of receiving, that credit.

Subsection (7) applies to the research and development tax credit for eligible expenditures made before January 1, 2003.

Notwithstanding subsections (2) to (7.1), no corporation may deduct a research and development tax credit for a taxation year of the corporation ending before February 26, 1994.

Where

Where a corporation is a beneficiary under a trust that has received a research and development tax credit under subsection (3) at the end of a particular fiscal period and where

Where a corporation is a member of a partnership that has received a research and development tax credit under subsection (4) at the end of a particular fiscal period and where

Where

For the purpose of subsections (9) to (12), “cost of the particular property” to a corporation shall not exceed the amount paid by the corporation to acquire the particular property from a transferor of the particular property and, for greater certainty, does not include amounts paid by the corporation to maintain, modify or transform the particular property.

Subsections (9) to (12) and (15) to (17) do not apply to a corporation, trust or partnership, in this subsection referred to as the “transferor”, that disposes of a property to a corporation, in this subsection and subsections (15) to (17) referred to as the “purchaser”, that does not deal at arm’s length with the transferor, if the purchaser acquired the property in circumstances described under subsection 127(33) of the Federal Act.

Where, at any particular time in a taxation year and after December 31, 2002, a purchaser converts to commercial use, or disposes of without having previously converted to commercial use, a property

Where, at any particular time in a taxation year and after December 31, 2002, a purchaser converts to commercial use, or disposes of without having previously converted to commercial use, a property

Where, at any particular time in a taxation year and after December 31, 2002, a purchaser converts to commercial use, or disposes of without having previously converted to commercial use, a property

Subsections (9) to (17) apply to an eligible expenditure made after December 31, 2002.

In this section

For the purposes of the definition “eligible salaries” in subsection (1),

Where an eligible corporation that produces an eligible project in New Brunswick files with its return of income for a taxation year, a New Brunswick film tax credit certificate issued in accordance with the regulations, the corporation is eligible for a refundable film tax credit for the taxation year which shall be determined by adding the following amounts:

The prescribed rate referred to in paragraph (3)(a) shall not exceed 40%.

The prescribed rate referred to in paragraph (3)(b) shall not exceed 10%.

The New Brunswick film tax credit is subject to the following conditions:

The Minister of Finance and Treasury Board of New Brunswick, or any person designated by that Minister, may waive the residency requirement for an eligible employee or eligible individual rendering services for an eligible corporation in respect of an eligible project.

A waiver under subsection (5) may be made in such circumstances and on such terms and conditions as are provided for in the regulations.

The amount by which the New Brunswick film tax credit exceeds the eligible corporation’s tax payable for the taxation year calculated without reference to this section may be applied by the Minister of Finance and Treasury Board to pay

Any part of the amount not applied under subsection (7) shall be paid to the eligible corporation.

The following definitions apply in this section.

If, in respect of a taxation year, an eligible investor has been issued a tax credit certificate under section 22 of the Small Business Investor Tax Credit Act, there may be deducted from the tax otherwise payable by the eligible investor under this Act in respect of that taxation year the lesser of

An eligible investor who is entitled to a deduction under this section shall file, with the eligible investor’s return of income for any taxation year in respect of which a deduction is claimed under this section, a copy of the relevant tax credit certificates issued under section 22 of the Small Business Investor Tax Credit Act.

If an eligible investor is an individual referred to in paragraph (a) of the definition “eligible investor”, or a qualifying trust of the individual, the deduction under subsection (2) for a taxation year may be made in respect of a tax credit certificate issued in respect of eligible shares acquired and paid for by the eligible investor or a qualifying trust of the eligible investor in the taxation year or within 60 days after the end of the taxation year.

If, in respect of a taxation year, an eligible investor has been issued a tax credit certificate under section 22 of the Small Business Investor Tax Credit Act and the eligible investor’s small business investor tax credit that may be deducted for that taxation year in subparagraph (2)(a)(i) exceeds the eligible investor’s tax otherwise payable under this Act for that taxation year, the eligible investor may, to the extent that it was not deducted in another taxation year,

No deduction shall be made under paragraph (5)(a) for a taxation year preceding the 2003 taxation year if the eligible investor is an individual referred to in paragraph (a) of the definition “eligible investor”.

No deduction shall be made under paragraph (5)(a) for a taxation year preceding the 2014 taxation year if the eligible investor is a corporation or trust referred to in paragraph (b) or (c) of the definition “eligible investor”.

No deduction shall be made under paragraph (5)(a) for a taxation year preceding the 2014 taxation year if the eligible investor is an individual referred to in paragraph (a) of the definition “eligible investor” and the eligible share is purchased from a corporation or association registered under section 14 of the Small Business Investor Tax Credit Act.

Every corporation that has a permanent establishment within New Brunswick in a taxation year shall pay a tax under this Part for the taxation year equal to

The taxable capital employed in New Brunswick by a corporation for a taxation year is equal to

The proportion referred to in paragraph (2)(b) shall be determined in accordance with Part IV of the Federal Regulations.

Sections 181, 181.2 and 181.4 of the Federal Act apply for the purposes of this Part.

Where a taxation year of a corporation is less than 51 weeks, the amount determined under subsection (1) for the year in respect of the corporation shall be reduced to that proportion of that amount that the number of days in the year is of 365.

The capital deduction of a corporation for a taxation year is $5,000,000 unless the corporation was related to another corporation in the year, in which case, subject to subsection (4), its capital deduction for the year is nil.

A corporation that is related to any other corporation in a taxation year of the corporation ending in a calendar year may file with the Minister in prescribed form an agreement on behalf of the related group of which the corporation is a member under which an amount that does not exceed $5,000,000 is allocated among all corporations that are members of the related group for each taxation year of each such corporation ending in the calendar year and at a time when it was a member of the related group.

The Minister may request a corporation that is related to any other corporation at the end of a taxation year to file with the Minister an agreement referred to in subsection (2) and, if the corporation does not file such an agreement within 30 days after receiving the request, the Minister may allocate an amount not exceeding $5,000,000 among the members of the related group of which the corporation is a member for the year.

Subsections 181.5(4) to (7) of the Federal Act apply for the purposes of this Part.

In this section, a corporation is “related” to another corporation or is a member of a “related group” within the meaning assigned to those expressions by section 251 of the Federal Act.

In this section, one corporation is “associated” with another in a taxation year within the meaning assigned to that word by section 256 of the Federal Act.

Subsections 157(1), (2), (2.1) and (4) of the Federal Act apply for the purposes of this Act.

Where a collection agreement is in effect, a corporation that pays amounts in respect of a taxation year computed under subparagraph 157(1)(a)(i), (ii) or (iii) of the Federal Act and that is required to make payments under subsection 157(1) of the Federal Act, as it applies for the purposes of this Act, shall pay amounts in respect of the year computed under the same subparagraph as it applies for the purposes of this Act.

Subsection 70(2), subsection 104(2), paragraphs 104(23)(d) and (e), sections 158, 159 and 160, subsections 160.1(1), (2.1) and (3), sections 160.2 and 160.3 and subsections 161(1) to (7), (9) and (11) of the Federal Act apply for the purposes of this Act.

In applying subsections 160.1(1), (2.1) and (3) of the Federal Act for the purposes of this Act,

Where a taxpayer is deemed under subsection 161(4) of the Federal Act to be liable to pay, in respect of the taxpayer’s tax payable under Part I of the Federal Act for a particular taxation year, a part or instalment computed by reference to an amount described in paragraph 161(4)(a), (b) or (c) of the Federal Act, notwithstanding subsection 161(4) of the Federal Act, as it applies for the purposes of this Act, the taxpayer shall be deemed for the purposes of subsection 161(2) of the Federal Act, as it applies for the purposes of this Act, to be liable to pay, in respect of the taxpayer’s tax payable under this Act for the particular year, a part or instalment computed by reference to the same paragraph, as it applies for the purposes of this Act.

Where a taxpayer is deemed under subsection 161(4.01) of the Federal Act to be liable to pay, in respect of the taxpayer’s tax payable under Part I of the Federal Act for a particular taxation year, a part or instalment computed by reference to an amount described in paragraph 161(4.01)(a), (b), (c) or (d) of the Federal Act, notwithstanding subsection 161(4.01) of the Federal Act, as it applies for the purposes of this Act, the taxpayer shall be deemed for the purposes of subsection 161(2) of the Federal Act, as it applies for the purposes of this Act, to be liable to pay, in respect of the taxpayer’s tax payable under this Act for the particular year, a part or instalment computed by reference to the same paragraph, as it applies for the purposes of this Act.

Section 169 of the Federal Act applies for the purposes of this Act.

Subject to subsection (4), an appeal from an assessment under this Act lies to the Court in respect of any question relating,

Subject to subsection (4), an appeal lies to the Court in respect of the determination of an overpayment for the purposes of section 52.

No appeal from an assessment lies to the Court in respect of

An appeal to the Court shall be instituted by serving upon the Minister of Finance and Treasury Board a notice of appeal in duplicate in the form prescribed by the Rules of Court and by filing a copy of the notice in the Court within the time specified in section 169 of the Federal Act.

A notice of appeal shall be served upon the Minister of Finance and Treasury Board by being sent by registered mail addressed to the deputy head.

The taxpayer appealing shall set out in the notice of appeal a statement of the allegations of fact, the statutory provisions and the reasons that the taxpayer intends to submit in support of the appeal.

The taxpayer appealing shall pay to the clerk of the Court a fee of $15 on the filing of the copy of the notice of appeal.

The Court or a judge of the Court may, in the Court’s or judge’s discretion, strike out a notice of appeal or any part of a notice of appeal for failure to comply with subsection 85(3) and may permit an amendment to be made to a notice of appeal or a new notice of appeal to be substituted for the one struck out.

The Court or a judge of the Court may, in the Court’s or judge’s discretion,

Where a notice of appeal is struck out for failure to comply with subsection 85(3) and a new notice of appeal is not filed as and when permitted by the Court or a judge of the Court, the Court or judge may, in the Court’s or judge’s discretion, dispose of the appeal by dismissing it.

Where a reply is not filed as required by section 86 or is struck out under this section and a new reply is not filed as ordered by the Court or a judge of the Court within the time ordered, the Court may dispose of the appeal ex parte or after a hearing on the basis that the allegations of fact contained in the notice of appeal are true.

Upon the filing of the material referred to in sections 85 to 87, the matter shall be deemed to be an action in the Court.

Subject to subsection (3) and section 87, the notice of appeal and reply shall be deemed to be pleadings in an action in the Court.

Any fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in such manner and upon such terms as the Court may direct.

Subject to section 87, the Rules of Court with respect to any matter that may be dealt with before trial apply with the necessary modifications to an action referred to in subsection (1).

An action referred to in subsection (1) may proceed to trial upon the filing of a trial record with the Court and the Rules of Court with respect to a trial record apply with the necessary modifications for the purposes of this subsection.

Section 171 of the Federal Act applies for the purposes of this Act.

The Court may, in delivering judgment disposing of an appeal, order payment or repayment of tax, interest and penalties or costs by the taxpayer or the Minister of Finance and Treasury Board.

Except as provided in this Part or the regulations, the practice and procedure of the Court, including the right of appeal and the practice and procedure relating to appeals, apply to every matter deemed to be an action under section 88.

Every judgment and order given or made in every action referred to in subsection (1) may be enforced in the same manner and by the like process as a judgment or order given or made in an action commenced in the Court.

The Minister of Finance and Treasury Board of New Brunswick, with the approval of the Lieutenant-Governor in Council, may, on behalf of the Government of the Province of New Brunswick, enter into a collection agreement with the Government of Canada under which the Government of Canada will administer this Act on behalf of the Government of the Province of New Brunswick and will make payments to the Government of the Province of New Brunswick in respect of the taxes collected under the collection agreement in accordance with the terms and conditions of the collection agreement.

The Minister of Finance and Treasury Board of New Brunswick, with the approval of the Lieutenant-Governor in Council, may, on behalf of the Government of the Province of New Brunswick, enter into an agreement amending the terms and conditions of a collection agreement entered into under subsection (1).

An agreement under subsection (1) or (2) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.

Where a collection agreement is in effect, the Minister, on behalf of the Minister of Finance and Treasury Board of New Brunswick, may employ all the powers, perform all the duties, and exercise any discretion that the Minister of Finance and Treasury Board of New Brunswick or the deputy head has under this Act, including the discretion to refuse to permit the production in judicial or other proceedings in New Brunswick of any document that, in the opinion of the Minister, it is not in the interests of public policy to produce.

Where a collection agreement is in effect, the Commissioner of Customs and Revenue may

A collection agreement may provide that where a payment is received by the Minister of Finance and Treasury Board on account of tax payable by a taxpayer for a taxation year under this Act, the Federal Act or an income tax statute of another agreeing province, or under any two or more such Acts or statutes, the payment so received may be applied by the Minister of National Revenue for Canada towards the tax payable by the taxpayer under any such Act or statute in such manner as may be specified in the agreement, notwithstanding that the taxpayer directed that the payment be applied in any other manner or made no direction as to its application.

A payment or part of a payment applied by the Minister in accordance with a collection agreement towards the tax payable by a taxpayer for a taxation year under this Act

Where a collection agreement is in effect, an individual resident in New Brunswick on the last day of the taxation year is not required to remit any amount on account of tax payable by the individual under this Act for the taxation year to the extent of the amount deducted or withheld on account of the individual’s tax for that year under the income tax statute of another agreeing province.

Where the total amount deducted or withheld on account of tax payable under this Act and under the income tax statute of another agreeing province by an individual resident in New Brunswick on the last day of the taxation year to whom subsection (1) applies exceeds the tax payable by the individual under this Act for that year, the provisions of the Federal Act that apply for the purposes of this Act because of section 82 apply in respect of such individual as though the excess were an overpayment under this Act.

In this section

Where, in respect of a taxation year, a non-agreeing province is authorized to make a payment to the Government of the Province of New Brunswick that, in the opinion of the Minister of Finance and Treasury Board of New Brunswick corresponds to an adjusting payment, the Lieutenant-Governor in Council may authorize the Minister of Finance and Treasury Board of New Brunswick to make an adjusting payment to that non-agreeing province and enter into any agreement that may be necessary to carry out the purposes of this section.

Where a collection agreement is entered into, the adjusting payment that may be made under subsection (2) may be made by the Government of Canada where it has agreed to act on the direction of the Government of the Province of New Brunswick as communicated by the Minister of Finance and Treasury Board of New Brunswick to the Minister of National Revenue for Canada.

The adjusting payment to be made under this section shall be in an amount that is equal to the aggregate of the amounts deducted or withheld under subsection 153(1) of the Federal Act, as it applies for the purposes of this Act, in respect of the tax payable for a taxation year by individuals who

Where an adjusting payment is to be made to a non-agreeing province and there has been an amount deducted or withheld under subsection 153(1) of the Federal Act, as it applies for the purposes of this Act, on account of the tax for a taxation year of an individual who is taxable under the Federal Act in respect of that year and who is resident on the last day of that taxation year in the non-agreeing province,

Where an adjusting payment to a non-agreeing province is to be made under this section for a taxation year, an individual resident in New Brunswick on the last day of that taxation year is not required to remit any amount on account of tax that is payable or might have been payable by the individual under this Act for that taxation year to the extent of the amount deducted or withheld on account of the individual’s income tax for that taxation year under the law of that non-agreeing province.

Where an adjusting payment to a non-agreeing province is to be made under this section for a taxation year and the total amount deducted or withheld on account of tax payable under this Act and on account of the income tax payable under the law of the non-agreeing province by an individual resident in New Brunswick on the last day of the taxation year to whom subsection (6) applies exceeds the tax payable by the individual under this Act for that year, the provisions of the Federal Act that apply for the purposes of this Act because of section 82 apply in respect of such individual as though the excess were an overpayment under this Act.

Where a collection agreement is entered into and the Government of Canada has agreed in respect of a taxation year to carry out the direction of the Government of the Province of New Brunswick and to make an adjusting payment on behalf of the Government of the Province of New Brunswick, the adjusting payment

A payment of an adjusting payment under subsection (8) discharges any obligation the Government of Canada may have with respect to the payment to the Government of the Province of New Brunswick of any amount deducted or withheld under subsection 153(1) of the Federal Act, as it applies for the purposes of this Act, to which subsection (5) applies.

A judgment of a superior court of another agreeing province under that province’s income tax statute, including any certificate registered in such superior court in a manner similar to that provided in subsection 223(3) of the Federal Act, as it applies for the purposes of this Act, may be enforced in the manner provided in the Canadian Judgments Act.

Repealed: 2004, c.29, s.20

Paragraph 223(1)(a) and subsections 223(2) to (4) of the Federal Act apply for the purposes of this Act.

Where a collection agreement is in effect, subsection (1) does not apply, but the Minister may proceed under section 223 of the Federal Act for the purpose of collecting any amount payable under this Act by a taxpayer.

Subsections 227(1) to (5.2), (8), (8.2) to (9), (9.2), (9.4), (9.5), (10), (10.2) and (11) to (13) of the Federal Act apply for the purposes of this Act.

The Minister of Finance and Treasury Board may assess

Where the Minister of Finance and Treasury Board sends a notice of assessment to a person referred in paragraph (2)(a) or (b), sections 68 and 78 to 90 apply with the necessary modifications.

Notwithstanding any other provision of this Act or any other Act, the penalty for failure to remit an amount required to be remitted by a person on or before the day prescribed in the Federal Regulations made for the purposes of subsection 153(1) of the Federal Act, as both those Federal Regulations and that subsection apply for the purposes of this Act, shall, unless the person required to remit the amount has, knowingly or under circumstances that amount to gross negligence, delayed in remitting the amount or has, knowingly or under circumstances that amount to gross negligence, remitted an amount less than the amount required to be remitted, apply only to the amount by which the total of all amounts so required to be remitted on or before that day exceeds $500.

Every person who fails to comply with a regulation made under subsection 124(1) commits an offence and is liable on conviction to a fine of $10 per day for each day the offence is committed, but the fine is not to exceed $2,500 in total.

Every person who fails to comply with the Federal Regulations made under subsection 221(1) of the Federal Act, as they apply for the purposes of this Act because of subsection 124(3), commits an offence and is liable on conviction to a fine of $10 per day for each day the offence is committed, but the fine is not to exceed $2,500 in total.

Every person who fails to file a return as and when required by or under this Act or a regulation, or by or under a provision of the Federal Act or of the Federal Regulations, as the provision applies for the purposes of this Act, or who fails to comply with any of subsections 153(1), 227(5) and 230(3), (4) and (6) and sections 231 to 231.5 and 232 of the Federal Act, as it applies for the purposes of this Act, commits an offence and, in addition to any penalty otherwise provided, is liable on conviction to

Subsection 238(2) of the Federal Act applies for the purposes of this Act.

Where a person is convicted under this section for failure to comply with a provision of this Act or a regulation or a provision of the Federal Act or of the Federal Regulations that applies for the purposes of this Act, that person is not liable to a penalty under subsection 227(8), (9) or (9.5) of the Federal Act, as those subsections apply for the purposes of this Act, a penalty under the provisions of the Federal Act that apply for the purposes of this Act because of section 79, or a penalty under section 115 for the same failure, unless that person was assessed for that penalty or that penalty was demanded from that person before the information or complaint giving rise to the conviction was laid or made.

Every person who, while employed in the administration of this Act,

Subsection (1) does not apply to the communication of information between

Subsection (1) does not apply to the communication of information that is necessary for carrying out the purposes of section 52.1.

Section 241 of the Federal Act applies for the purposes of this Act.

Subsections 244(1) to (5), (7) to (11), (13) to (22) of the Federal Act apply for the purposes of this Act.

Judicial notice shall be taken of

For the purposes of this Act, anything sent by first class mail or its equivalent shall be deemed to have been received by the person to whom it is sent on the day that it was mailed, except that a remittance of an amount deducted or withheld as required by this Act or a regulation or by a provision of the Federal Act or of the Federal Regulations that applies for the purposes of this Act, shall be deemed to have been remitted on the day it is received by the Minister of Finance and Treasury Board.

A document purporting to be a collection agreement that is

A document purporting to be an agreement with Canada for the collection of tax imposed under the income tax statute of another agreeing province that is

Every certificate of the Minister of Finance and Treasury Board as to

Where a collection agreement is entered into, any document or certificate that is executed or issued by the Minister, the Commissioner of Customs and Revenue, or an official of the Canada Customs and Revenue Agency on behalf or in place of the Minister of Finance and Treasury Board, the Minister of Finance and Treasury Board’s deputy or an officer of the department under the Minister of Finance and Treasury Board, shall be deemed, for the purposes of this Act, to be executed or issued by the Minister of Finance and Treasury Board, the deputy or the officer, as the case may be.

Where no collection agreement is entered into, a reference to the Royal Canadian Mounted Police in the provisions of the Federal Act that apply for the purposes of this Act because of subsection (1) shall be construed as a reference to the police force carrying out the duties of a provincial police force in New Brunswick.

In this section, “personal information” means personal information as defined in the Right to Information and Protection of Privacy Act.

The Minister of Finance and Treasury Board of New Brunswick may collect and use information, including personal information, for the purposes of this Act and the regulations.

The Lieutenant-Governor in Council may make regulations

A regulation made under subsection (1) may be retroactive in its operation to January 1, 2000, or to any date after January 1, 2000.

Except to the extent that the Federal Regulations are inconsistent with a regulation made under subsection (1) or are expressed by a regulation made under subsection (1) to be inapplicable, the Federal Regulations made under subsection 221(1) of the Federal Act apply with the necessary modifications for the purposes of this Act with respect to all matters enumerated in subsection 221(1) of the Federal Act.

In applying paragraph (1)(c) to the 2000 taxation year, paragraph (1)(c) shall be read without reference to “or common-law partner”.

Each Act or provision of an Act that is enumerated in Appendix “A” to the Agreement, appended as a schedule to the Tax Agreement Act, 1957, and that is repealed, suspended or nullified shall continue to be repealed, suspended or nullified unless the Lieutenant-Governor in Council by proclamation declares that the Act or provision is operative.

Where the Lieutenant-Governor in Council makes a declaration under subsection (1), the Act or provision shall be in full force and effect.