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, 2007” and substituting “January 1, 2008”.
Section 1
The existing provision is as follows:
60(4) The New Brunswick film tax credit is subject to the following conditions:
(a)  the tax credit applies with respect to eligible salaries incurred before January 1, 2007;