of Bill :
Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:
1 Subsection 21(1) of the Harmonized Sales Tax Act, chapter H-1.01 of the Acts of New Brunswick, 1997, is amended
(a) in paragraph (j) by striking out the period at the end of the paragraph and substituting a semicolon;
(b) by adding after paragraph (j) the following:
(k) providing for the rebate of the provincial portion of the tax imposed by the system of taxation under Part IX of the Excise Tax Act (Canada) as set out in Schedule VIII of the Excise Tax Act (Canada), up to a maximum of $1,500, that has been paid on a new hybrid electric motor vehicle, as defined by regulation, that is delivered to the purchaser or the lessee after March 31, 2006, and prescribing the basis on which the rebate is calculated and the conditions under which the rebate is made.
2 This Act or any provision of it comes into force on a day or days to be fixed by proclamation.