BILL NO. 54
(as introduced)
2nd Session, 62nd General Assembly
Nova Scotia
63 Elizabeth II, 2014
Healthy Living Tax Credit for Adults Act
The Honourable Chris d'Entremont
Argyle–Barrington
First Reading: October 23, 2014
Second Reading:
Third Reading:
Explanatory Note
An Act to Amend Chapter 217
of the Revised Statutes, 1989,
the Income Tax Act,
to Provide a Healthy Living
Tax Credit for Adults
Be it enacted by the Governor and Assembly as follows:
1 This Act may be cited as the Healthy Living Tax Credit for Adults Act.
2 Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is amended by adding immediately after Section 12A the following Section:
A is the appropriate percentage for the year;
(b) the total of all amounts paid by the individual for registration in a designated sport or recreational activity.
(2) The Governor in Council may make regulations designating sport or recreational activities for the purpose of this Section.
(3) The money required for the purpose of this Section must be paid out of money appropriated for that purpose by the Legislature and, for greater certainty, no deduction may be made pursuant to this Section until the money is appropriated by the Legislature.
3 This Act comes into force on such day as the Governor in Council orders and declares by proclamation.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2014 Crown in right of Nova Scotia. Created October 23, 2014. Send comments to legc.office@novascotia.ca.
