BILL NO. 21
(as introduced)
2nd Session, 61st General Assembly
Nova Scotia
59 Elizabeth II, 2010
Income Tax Act (amended)
and
Motor Vehicle Act (amended)
The Honourable Murray K. Scott
Cumberland South
First Reading: April 9, 2010
Second Reading:
Third Reading:
Explanatory Note
(a) expands the Volunteer Firefighter and Volunteer Ground Search and Rescue Worker Tax Credit and the Volunteer Firefighter and Volunteer Ground Search and Rescue Worker Registration Fee Exemption to include other volunteer first responders; and
(b) provides that these tax credits fee exemptions apply to retired volunteer firefighters, volunteer ground search and rescue workers or volunteer first responders who continue to be active in the departments or organizations from which the volunteers retired, otherwise than by attending calls or training.
An Act to Amend Chapter 217
of the Revised Statutes, 1989,
the Income Tax Act, and
Chapter 293 of the Revised Statutes, 1989,
the Motor Vehicle Act,
Respecting First Responders
Be it enacted by the Governor and Assembly as follows:
1 (1) The heading immediately before Section 38A of Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 2 of the Acts of 2008, is further amended by
(a) striking out "and" the first time it appears and substituting a comma; and
(b) adding "and first responders" immediately after "Worker".
(2) Subsection 38A(1) of Chapter 217, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 2 of the Acts of 2008, is further amended by adding immediately after clause (d) the following clause:
(3) Section 38A of Chapter 217, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 2 of the Acts of 2008, is further amended by adding immediately after subsection (3A) the following subsections:
(a) other than an individual that is a trust, was resident in the Province on December 31st of the taxation year, and includes an individual who died in the taxation year and was a resident of the Province on the day of death;
(b) was a volunteer first responder for a minimum of six months during the period January 1st to December 31st in the taxation year in which the individual claims the deduction;
(c) has not received salary, wages or compensation or anything in lieu of salary, wages or compensation, other than reasonable reimbursement or allowance for expenses, in respect of first response services; and
(d) files with the individual's annual return for the taxation year in which the deduction is claimed documentation in a form satisfactory to the Minister.
(3C) Notwithstanding the criteria set out in the regulations but subject to subsection (3D), the deduction set out in subsection (3), (3A) or (3B) may be claimed by a retired volunteer firefighter, volunteer ground search and rescue worker or volunteer first responder who continues to be active in the department or organization from which the volunteer retired, otherwise than by attending calls or training.
(3D) The sums required for the purpose of subsections (3B) and (3C) must be paid out of moneys appropriated for that purpose by the Legislature.
2 Section 302 of Chapter 293 of the Revised Statutes, 1989, the Motor Vehicle Act, as amended by Chapter 20 of the Acts of 2008 and Chapter 23 of the Acts of 2009, is further amended by adding immediately after subsection (1) the following subsections:
(1B) Subject to subsection (1D), the volunteer firefighter and volunteer ground search and rescue worker registration fee exemption regulations made pursuant to this Section apply mutatis mutandis to a volunteer first responder.
(1C) Notwithstanding the volunteer firefighter and volunteer ground search and rescue worker registration fee exemption regulations made pursuant to this Section, the exemption provided by those regulations applies to a retired volunteer firefighter, volunteer ground search and rescue worker or volunteer first responder who continues to be active in the department or organization from which the volunteer retired, otherwise than by attending calls or training.
(1D) The sums required for the purpose of subsection (1B) must be paid out of moneys appropriated for that purpose by the Legislature.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2010 Crown in right of Nova Scotia. Created April 9, 2010. Send comments to legc.office@novascotia.ca.
