Income Tax Act (amended)

This Bill amends the Income Tax Act to allow a volunteer emergency worker to deduct from that person's taxable income the amount of $500 if the person performed at least fifty hours of volunteer service and $1,000 if the person performed one hundred or more hours of volunteer service.

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 Service Tax Credit

38A (1) Subject to subsection (5), a taxpayer may deduct from tax otherwise payable by the taxpayer under this Act for a taxation year

(a) five hundred dollars, if the taxpayer performed in the taxation year at least fifty hours but less than one hundred hours of volunteer service as an ambulance technician, a firefighter or a person who assists in the search or rescue of individuals or in other emergency situations; or

(b) one thousand dollars, if the taxpayer performed in the taxation year one hundred or more hours of volunteer service as an ambulance technician, a firefighter or a person who assists in the search and rescue of individuals or in other emergency situations.

(2) In order to claim a deduction under clause (1)(a), a taxpayer shall provide to the Minister of Finance a certificate issued by a municipality or other appropriate authority certifying that the taxpayer performed at least fifty hours but fewer than one hundred hours of volunteer service of a type referred to in that clause.

(3) In order to claim a deduction under clause (1)(b), a taxpayer shall provide to the Minister of Finance a certificate issued by a municipality or other appropriate authority certifying that the taxpayer performed one hundred hours or more of volunteer service of a type referred to in that clause.

(4) For the purpose of this Section, volunteer service includes time spent in training and in carrying out any related duties that are requested by the municipality or other authority that issues the certificate.

(5) 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.

This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2006 Crown in right of Nova Scotia. Created July 5, 2006. Send comments to legc.office@gov.ns.ca.

BILL NO. 37

(as introduced)