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.
Sport and Recreation Activity Designation Regulations made under Section 12A of the
Income Tax Act
R.S.N.S. 1989, c. 217
O.I.C. 2005-368 (August 19, 2005), N.S. Reg. 168/2005
1 These regulations may be cited as the Sport and Recreation Activity Designation Regulations.
2 In these regulations, "Act" means the Income Tax Act.
3 For the purposes of the deduction provided for in Section 12A of the Act, a designated sport or recreation activity means a sport, physical recreation or physical activity program or organization that is registered with the Nova Scotia Department of Health and Wellness before December 31 of the applicable taxation year.
[Note: the reference to the Office of Health Promotion has been updated in accordance with Order in Council 2011-15 under the Public Service Act, R.S.N.S. 1989, c. 376, effective January 11, 2011.]