BILL NO. 170
2nd Session, 62nd General Assembly
65 Elizabeth II, 2016
Private Member's Bill
Psychiatric Service Dog Tax Credit Act
The Honourable Jamie Baillie
First Reading: April 29, 2016
This Bill creates a $250 refundable tax credit for persons who rely on a psychiatric service dog.
1 This Act may be cited as the Psychiatric Service Dog Tax Credit Act.
2 Section 24 of Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, as enacted by Chapter 9 of the Acts of 2007, Chapter 2 of the Acts of 2008, Chapter 5 of the Acts of 2009 and Chapter 3 of the Acts of 2013, is further amended by striking out "and 38A" in the last line and substituting ", 38A and 38B".
Service Dog Tax Credit
(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;
(c) 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 and containing the information prescribed by the regulations.
(3) Subject to subsection (4), the Minister shall pay to an individual the amount, if any, by which the deduction to which the individual is entitled under this Section for a taxation year exceeds the individual's tax payable under this Act for the taxation year calculated without reference to this Section.
(4) Where an individual is liable or about to become liable to make a payment to Her Majesty in right of Canada or Her Majesty in right of the Province or another province of Canada, the Minister may apply all or part of the amount referred to in subsection (5) to pay that liability.
(9) 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 under this Section until the money is appropriated by the Legislature.
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