BILL NO. 172
(as introduced)
2nd Session, 62nd General Assembly
Nova Scotia
65 Elizabeth II, 2016
Psychologist Services Tax Credit Act
The Honourable Chris d'Entremont
Argyle–Barrington
First Reading: May 2, 2016
Second Reading:
Third Reading:
Explanatory Note
This Bill amends the Income Tax Act to provide a tax credit for psychologists who provide pro bono psychology services.
An Act to Amend Chapter 217
of the Revised Statutes, 1989,
the Income Tax Act,
to Provide a Pro Bono
Psychology Services Tax Credit
Be it enacted by the Governor and Assembly as follows:
1 This Act may be cited as the Psychologist Services Tax Credit Act.
2 Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is amended by adding immediately after Section 12B the following Section:
(a) "eligible client" means a person who meets the income eligibility criteria prescribed by the regulations;
(b) "qualified psychologist" means a person who
(c) "pro bono psychology services" means services that
(2) Subject to subsection (4), for the purpose of computing the tax payable by a qualified psychologist under this Part for a taxation year ending after the coming into force of this Section, there may be deducted an amount determined by the formula
A is the appropriate percentage for the year;
(a) 100 hours of pro bono psychology services; and
(b) the total of all hours of pro bono psychology services provided by the qualified psychologist;
C is the rate of $160 per hour.
(3) The Governor in Council may make regulations respecting income eligibility amounts for eligible clients.
(4) 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 has effect on and after January 1, 2016.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2016 Crown in right of Nova Scotia. Created May 2, 2016. Send comments to legc.office@novascotia.ca.
