BILL NO. 132

(as introduced)

4th Session, 61st General Assembly
Nova Scotia
61 Elizabeth II, 2012

Private Member's Bill

Income Tax Act
(amended)

Leo Glavine
Kings West

First Reading: November 15, 2012

(Explanatory Notes)

Second Reading:

Third Reading:

This Bill amends the Income Tax Act to provide a $500 tax credit for the taxation year 2012 and for subsequent taxation years for auxiliary police officers and RCMP auxiliary constables.

38B (1) In this Section,

(a) "auxiliary police officer" means an auxiliary police officer appointed pursuant to Section 91 of the Police Act who assists the police department in the performance of its duties;

(b) "chief officer" means the chief of police of a municipal police department appointed pursuant to Section 38 of the Police Act;

(c) "municipal police department" means a municipal police department established pursuant to Section 36 of the Police Act;

(d) "officer in charge" means the officer in charge of the Provincial Police;

(e) "policing services" means services as set out at Section 35 of the Police Act;

(f) "RCMP" means Royal Canadian Mounted Police;

(g) "RCMP auxiliary constable" means an unarmed, unpaid, uniformed RCMP volunteer in the Province if the RCMP performs the functions of the Provincial Police pursuant to Section 34 of the Police Act.

(2) Subject to subsections (3) and (11), an individual may deduct from tax otherwise payable under this Act the amount of $500 for the 2012 and subsequent taxation years.

(3) An individual may claim a deduction pursuant to this Section if the individual

(a) other than an individual that is a trust, was resident in the Province on December 31st of the taxation year, including an individual who died in the taxation year and was a resident of the Province on the day of death;

(b) was an auxiliary police officer or RCMP auxiliary constable for a minimum of six months during the period January 1st to December 31st in the taxation year in which the individual claims the deduction;

(c) has not received salary, wages or compensation or anything in lieu of salary, wages or compensation, other than reasonable reimbursement or allowance for expenses, from the municipal police department or RCMP in respect of services to assist the police department or RCMP in the performance of its duties or the individual's participation as an auxiliary police officer or RCMP auxiliary constable during the taxation year in which the individual claims the deduction;

(d) files with the individual's annual return for the taxation year in which the deduction is claimed documentation in a form satisfactory to the Minister; and

(e) is identified on a report filed by the chief officer or the officer in charge filed in accordance with this Section.

(4) Every chief officer of a municipal police department and, where the RCMP performs the functions of the Provincial Police, the officer in charge of the Provincial Police shall file a report with the Minister on or before January 31st of each year containing the information required by the regulations.

(5) Subject to subsection (6), the Minister shall pay to an individual the amount, if any, by which the deduction to which the individual is entitled under this Section for a taxation year exceeds the individual's tax payable under this Act for the taxation year calculated without reference to this Section.

(6) Where an individual is liable or about to become liable to make a payment to Her Majesty in right of Canada or Her Majesty in right of the Province or another province of Canada, the Minister may apply all or part of the amount referred to in subsection (5) to pay that liability.

(7) No amount may be deducted pursuant to this Section on a separate return of income filed pursuant to subsection 70(2) or 150(4), paragraph 104(23)(d) or paragraph 128(2)(e) of the Federal Act.

(8) The Governor in Council may make regulations

(a) prescribing forms;

(b) respecting the information to be contained in the report to be filed by chief officers and the officer in charge of the Provincial Police;

(c) defining any word or expression used but not defined in this Section;

(d) respecting any matter or thing that the Governor in Council considers necessary or advisable to carry out effectively the intent and purpose of this Section.

(9) A regulation made pursuant to this Section may be made retroactive in its operation to a date not earlier than January 1, 2012.

(10) The exercise by the Governor in Council of the authority contained in subsection (8) is regulations within the meaning of the Regulations Act.

(11) The money required for the purpose of this Section must be paid out of money appropriated for that purpose by the Legislature and, for greater certainty, no deduction may be made pursuant to this Section until the money is appropriated by the Legislature.