BILL 21
An Act to Amend the New Brunswick Income Tax Act
His Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1 Section 51 of the New Brunswick Income Tax Act, chapter N-6.001 of the Acts of New Brunswick, 2000, is amended
(a)  by adding after subsection (1) the following:
51( 1.1) Subsection 63(3.1) of the Federal Act applies to this section for the 2020 and 2021 taxation years.
(b)  in subsection (2) by striking out “paragraph 122.61(3)(a)” and substituting “subsection 122.61(3)”;
(c)  in subsection (5) by striking out “subsection 122.61(2) and paragraph 122.61(3)(a)” and substituting “subsections 122.61(2) and (3)”;
(d)  by adding after subsection (7) the following:
51( 7.1) 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.
Commencement
2( 1) Paragraph 1(a) of this Act is deemed to have come into force on January 1, 2020.
2( 2) Paragraphs 1(b) and (c) of this Act are deemed to have into force on December 12, 2013.
2( 3) Paragraph 1(d) of this Act is deemed to have come into force on January 1, 2025.