BILL NO. 113
3rd Session, 61st General Assembly
60 Elizabeth II, 2011
Private Member's Bill
Income Tax Act
Harold (Junior) Theriault
First Reading: November 24, 2011
This Bill implements a senior independent living tax credit for costs associated with the installation and maintenance of a life or medical alert system.
An Act to Amend Chapter 217
Be it enacted by the Governor and Assembly as follows:
of the Revised Statutes, 1989,
the Income Tax Act
1 Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is amended by adding immediately after Section 12B the following Section:
12C (1) Subject to subsection (4), for the purpose of computing the tax payable under this Part for a taxation year by an individual there may be deducted in respect of an individual who has attained the age of sixty years before the end of the year an amount determined by the formula
2 The sums required for the purpose of this Act shall be paid out of moneys appropriated for that purpose by the Legislature.
A x B
A is the appropriate percentage for the year;
B is the lesser of
(a) $500; and
(2) The Governor in Council may make regulations designating eligible life and medical alert system providers for the purpose of this Section.
(b) the total of all amounts paid by the individual for the installation of eligible life or medical alert systems in their residences.
(3) The Governor in Council may make regulations outlining the definition of residences.
(4) The Governor in Council may make regulations with respect to the retroactive applicability of the
senior independent living tax credit for costs which have occurred prior to the coming into force of this Section.
3 This Act comes into force on such day as the Governor in Council orders and declares by proclamation.
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