BILL NO. 26

(as introduced)

3rd Session, 61st General Assembly
Nova Scotia
60 Elizabeth II, 2011



Private Member's Bill



Sound Recording Tax Credit Act
(amended)



Harold Theriault, Jr
Digby-Annapolis



First Reading: April 14, 2011

(Explanatory Note)

Second Reading:

Third Reading:

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Explanatory Note

This Bill provides a Nova Scotia sound recording tax credit available to eligible sound recording companies for certain qualifying expenditures on eligible sound recordings by emerging Canadian artists or groups.

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An Act to Amend Chapter 217
of the Revised Statutes, 1989,
the Income Tax Act,
to Provide a Nova Scotia
Sound Recording Tax Credit

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Sound Recording Tax Credit Act.

2 Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is amended by adding immediately after Section 47A the following heading and Section:

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