Income Tax Act (amended)

BILL NO. 60

(as introduced)

2nd Session, 59th General Assembly
Nova Scotia
55 Elizabeth II, 2006

Private Member's Bill

Income Tax Act
(amended)

Darrell Dexter
Cole Harbour

First Reading: May 10, 2006

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill amends the Income Tax Act to provide a non-refundable tax credit of $250 for volunteer firefighters.

An Act to Amend Chapter 217
of the Revised Statutes, 1989
the Income Tax Act

Be it enacted by the Governor and Assembly as follows:

1 Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is amended by adding immediately after Section 38 the following heading and Section:

Subdivision ka - Volunteer Firefighter Tax Credit

38A (1) Subject to subsection (3), a taxpayer may deduct two hundred and fifty hundred dollars from tax otherwise payable by the taxpayer under this Act for a taxation year if the taxpayer was in the taxation year a volunteer firefighter as defined in the Volunteer Fire Services Act.

(2) In order to claim a deduction under subsection (1), a taxpayer shall provide to the Minister of Finance a certificate, in a form and issued by an authority satisfactory to the Minister, certifying that the taxpayer was in the taxation year a volunteer firefighter.

(3) The moneys required for the purpose of this Section shall be paid out of moneys appropriated for that purpose by the Legislature and, for greater certainty, no deduction my be made pursuant to this Section until the moneys are appropriated by the Legislature.

This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2006 Crown in right of Nova Scotia. Created May 11, 2006. Send comments to legc.office@novascotia.ca.

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