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Labour-Sponsored Venture-Capital Tax Credit Regulations
made under subsection 38(6) of the
Income Tax Act
R.S.N.S. 1989, c. 217
O.I.C. 2008-22 (January 29, 2007), N.S. Reg. 61/2008
1 These regulations may be cited as the Labour-Sponsored Venture-Capital Tax Credit Regulations.
Prescribed date for subclauses 38(2)(b)(ii) and (iii) of Act
2 The prescribed date for subclauses 38(2)(b)(ii) and (iii) of the Income Tax Act is January 1, 2007.