BILL NO. 150

(as introduced)

2nd Session, 62nd General Assembly
Nova Scotia
65 Elizabeth II, 2016



Private Member's Bill



Sound Recording Tax Credit Act



Andrew Younger
Dartmouth East



First Reading: April 14, 2016

(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 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 47B the following heading and Section:

Subdivision hb - Sound Recording Tax Credit

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