2nd Session, 60th General Assembly
Nova Scotia
56 Elizabeth II, 2007
Harold Theriault Jr
Digby-Annapolis
First Reading: December 11, 2007
Second Reading:
Third Reading:
This Bill implements an active lifestyle tax credit for seniors.
1 Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is amended by adding immediately after Section 12A the following Section:
(b) the total of all amounts paid by the individual for eligible recreational and physical activities.
(2) The Governor in Council may make regulations designating eligible recreational and physical activities for the purpose of this Section.
(3) The sums required for the purpose of this Act shall be paid out of moneys appropriated for that purpose by the Legislature.