BILL 15

An Act to Amend the New Brunswick Income Tax Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 Paragraph 60(4)(a) of the New Brunswick Income Tax Act, chapter N-6.001 of the Acts of New Brunswick, 2000, is amended by striking out “January 1, 2009” and substituting “January 1, 2010”.

COMMENCEMENT

2 This Act comes into force on January 1, 2009.