BILL 31

An Act to Amend the Harmonized Sales Tax Act

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

1 Section 14 of the Harmonized Sales Tax Act, chapter H-1.01 of the Statutes of New Brunswick, 1997, is amended

(a)  in subsection (1) by striking out “13%” and substituting “15%”;

(b)  in subsection (2) by striking out “13%” and substituting “15%”.

2 Section 22 of the Act is amended

(a)  in subsection (1) by striking out “13%” and substituting “15%”;

(b)  in subsection (2) by striking out “13%” and substituting “15%”.

3 This Act comes into force on July 1, 2016.