BILL NO. 403
(as introduced)
1st Session, 64th General Assembly
Nova Scotia
2 Charles III, 2023
Private Member's Bill
Income Tax Act
(amended)
Fred Tilley
Northside–Westmount
First Reading: November 9, 2023
Second Reading:
Third Reading:
Explanatory Note
This Bill increases the volunteer firefighter and volunteer ground search and rescue worker tax credit from $500 to $1,000.
An Act to Amend Chapter 217
of the Revised Statutes, 1989,
the Income Tax Act,
to Increase the Volunteer Firefighter
and Volunteer Ground Search
and Rescue Worker Tax Credit
Be it enacted by the Governor and Assembly as follows:
1 Subsection 38A(2) of Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, as enacted by Chapter 9 of the Acts of 2007 and amended by Chapter 2 of the Acts of 2008, is further amended by
(a) striking out "and" at the end of clause (b);
(b) striking out "and subsequent taxation years." in the first and second lines of clause (c) and substituting "to 2022 taxation years; and"; and
(c) adding immediately after clause (c) the following clause:
- (d) $1,000 for the 2023 and subsequent taxation years.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2023 Crown in right of Nova Scotia. Created November 9, 2023. Send comments to legc.office@novascotia.ca.
