BILL NO. 27

(as introduced)

3rd Session, 62nd General Assembly
Nova Scotia
65 Elizabeth II, 2016

Private Member's Bill

Psychologist Services Tax Credit Act

The Honourable Chris d'Entremont
Argyle–Barrington

First Reading: October 18, 2016

(Explanatory Note)

Second Reading:

Third Reading:

This Bill amends the Income Tax Act to provide a tax credit for psychologists who provide pro bono psychology services.

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Psychologist Services Tax Credit Act.

2 Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is amended by adding immediately after Section 12B the following Section:

12C (1) In this Section,

(a) "eligible client" means a person who meets the income eligibility criteria prescribed by the regulations;

(b) "qualified psychologist" means a person who

(i) is a psychologist in good standing with the Nova Scotia Board of Examiners in Psychology,

(ii) has psychology practitioner liability insurance, and

(iii) is a private psychology practitioner;

(c) "pro bono psychology services" means services that

(i) are within the scope of the practice of psychology as defined by the Psychologists Act, and

(ii) are offered free of charge to an eligible client.

(2) Subject to subsection (4), for the purpose of computing the tax payable by a qualified psychologist under this Part for a taxation year ending after the coming into force of this Section, there may be deducted an amount determined by the formula
A × B × C

where

A is the appropriate percentage for the year;

B is the lesser of

(a) 100 hours of pro bono psychology services; and

(b) the total of all hours of pro bono psychology services provided by the qualified psychologist;

C is the rate of $160 per hour.

(3) The Governor in Council may make regulations respecting income eligibility amounts for eligible clients.

(4) 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.

3 This Act has effect on and after January 1, 2017.