BILL NO. 170

(as introduced)

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



Private Member's Bill



Income Tax Act
(amended)



The Honourable Jamie Baillie
Cumberland South



First Reading: April 29, 2016

(Explanatory Note)

Second Reading:

Third Reading:

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Explanatory Note

This Bill creates a $250 refundable tax credit for persons who rely on a psychiatric service dog.

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An Act to Amend Chapter 217
of the Revised Statutes, 1989,
the Income Tax Act

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Psychiatric Service Dog Tax Credit Act.

2 Section 24 of Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, as enacted by Chapter 9 of the Acts of 2007, Chapter 2 of the Acts of 2008, Chapter 5 of the Acts of 2009 and Chapter 3 of the Acts of 2013, is further amended by striking out "and 38A" in the last line and substituting ", 38A and 38B".

3 Chapter 217 is further amended by adding immediately after Section 38A the following heading and Section:

Subdivision kb - Psychiatric
Service Dog Tax Credit

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