Income Tax Act (amended)

This Bill amends the Income Tax Act to provide a non-refundable tax credit of $250 for volunteer firefighters.

1 Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is amended by adding immediately after Section 38 the following heading and Section:

Subdivision ka - Volunteer Firefighter Tax Credit

(2) In order to claim a deduction under subsection (1), a taxpayer shall provide to the Minister of Finance a certificate, in a form and issued by an authority satisfactory to the Minister, certifying that the taxpayer was in the taxation year a volunteer firefighter.

(3) The moneys required for the purpose of this Section shall be paid out of moneys appropriated for that purpose by the Legislature and, for greater certainty, no deduction my be made pursuant to this Section until the moneys are appropriated by the Legislature.

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BILL NO. 25

(as introduced)