BILL NO. 172
2nd Session, 62nd General Assembly
65 Elizabeth II, 2016
Private Member's Bill
Psychologist Services Tax Credit Act
The Honourable Chris d'Entremont
First Reading: May 2, 2016
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) 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
(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.
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