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Income Tax Act (amended)

BILL NO. 106

(as introduced)

2nd Session, 60th General Assembly
Nova Scotia
56 Elizabeth II, 2007

Private Member's Bill

Income Tax Act

Harold Theriault Jr

First Reading: December 11, 2007

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill implements an active lifestyle tax credit for seniors.

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 12A the following Section:

12B (1) Subject to subsection (3), for the purpose of computing the tax payable under this Part for a taxation year by an individual there may be deducted in respect of an individual who has attained the age of sixty years before the end of the year an amount determined by the formula

A x B


A is the appropriate percentage for the year;

B is the lesser of

(a) $500; and

(b) the total of all amounts paid by the individual for eligible recreational and physical activities.

(2) The Governor in Council may make regulations designating eligible recreational and physical activities for the purpose of this Section.

(3) The sums required for the purpose of this Act shall be paid out of moneys appropriated for that purpose by the Legislature.


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