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Income Tax Act (amended)

BILL NO. 170

(as introduced)

2nd Session, 62nd General Assembly
Nova Scotia
65 Elizabeth II, 2016

Private Member's Bill

Psychiatric Service Dog Tax Credit Act

The Honourable Jamie Baillie
Cumberland South

First Reading: April 29, 2016

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill creates a $250 refundable tax credit for persons who rely on a psychiatric service dog.

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 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".

3 Chapter 217 is further amended by adding immediately after Section 38A the following heading and Section:

Subdivision kb - Psychiatric
Service Dog Tax Credit

38B (1) In this Section, "psychiatric service dog" means a dog that is trained to perform specific tasks to assist a person with a psychiatric disability.

(2) An individual may deduct from tax otherwise payable under this Act the amount of $250 for the 2016 and subsequent taxation years if the individual

(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) relied on a psychiatric service dog 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; and

(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.

(5) No amount may be deducted pursuant to this Section on a separate return of income filed pursuant to subsection 70(2) or 150(4) or paragraph 104(23)(d) or 128(2)(e) of the Federal Act.

(6) The Governor in Council may make regulations

(a) prescribing forms;

(b) respecting the information to be contained in the documentation referred to in clause (2)(c);

(c) defining any word or expression used but not defined in this Section;

(d) respecting any matter or thing that the Governor in Council considers necessary or advisable to carry out effectively the intent and purpose of this Section.

(7) A regulation made pursuant to this Section may be made retroactive in its operation to a date not earlier than January 1, 2016.

(8) The exercise by the Governor in Council of the authority contained in subsection (6) is regulations within the meaning of the Regulations Act.

(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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