This consolidation is unofficial and is for reference only.  For the official version of the regulations, consult the original documents on file with the Registry of Regulations, or refer to the Royal Gazette Part II.
Regulations are amended frequently.  Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with the Registry that are not yet included in this consolidation.
Although every effort has been made to ensure the accuracy of this electronic version, the Registry of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting.
This electronic version is copyright © 2009, Province of Nova Scotia, all rights reserved.  It is for your personal use and may not be copied for the purposes of resale in this or any other form.


Volunteer Fire Fighter Tax Credit Regulations

made under subsection 38A(8) of the

Income Tax Act

R.S.N.S. 1989, c. 217

O.I.C. 2008-24 (January 29, 2008, effective January 1, 2007), N.S. Reg. 63/2008


Citation

1     These regulations may be cited as the Volunteer Fire Fighter Tax Credit Regulations.


Definitions

2     (1)    In these regulations,

 

                (a)    “Act” means the Income Tax Act;

 

                (b)    “Fire Marshal” means the person designated as the Fire Marshal under subsection 9(2) of the Fire Safety Act.


Volunteer fire department

3     For the purposes of the definition of volunteer fire department in clause 38A(1)(c) of the Act, a volunteer fire department is a fire department that the Fire Marshal recognizes as a volunteer fire department.


Volunteer fire fighter

4     For the purposes of the definition of volunteer fire fighter in clause 38A(1)(d) of the Act, a volunteer fire fighter is an individual who satisfies all of the following criteria during a taxation year:

 

                (a)    the individual provides fire services as a member of a volunteer fire department during the taxation year;

 

                (b)    the individual participates in at least 20% of each of the following activities during the taxation year:

 

                         (i)     responses by the volunteer fire department to emergency calls,

 

                         (ii)    training sessions conducted by the volunteer fire department,

 

                         (iii)   meetings held by the volunteer fire department.


Report by fire chief

5     A report by the fire chief of a volunteer fire department under subsection 38A(4) of the Act must include all of the following:

 

                (a)    the name and location of the volunteer fire department;

 

                (b)    the name of the fire chief;

 

                (c)    a list of eligible volunteer fire fighters who are members of the volunteer fire department, including all of the following for each volunteer fire fighter:

 

                         (i)     name,

 

                         (ii)    social insurance number,

 

                         (iii)   number of months served as a volunteer fire fighter during the taxation year,

 

                         (iv)   amount of salary, wages, expense allowance or reimbursement for expenditures paid to the volunteer fire fighter during the taxation year,

 

                         (v)    confirmation of participation in at least 20% of each of the activities specified in clause 4(b);

 

                (d)    any information that the Minister of Finance of the Province, or a person designated by the Minister of Finance of the Province, requires to determine whether the volunteer fire fighter is eligible for a deduction under Section 38A of the Act and these regulations;

 

                (e)    a statement that the information contained in the report is true and correct, signed by the fire chief.