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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

amended to O.I.C. 2020-326 (effective January 1, 2020), N.S. Reg. 183/2020



Table of Contents


Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.
Click here to go to the text of the regulations.

 

Citation

Definitions

Volunteer fire department

Volunteer fire fighter

Report by fire chief


 


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

 

                   (b)     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.

 

          (2)    Subclauses (1)(b)(ii) and (iii) do not apply to the 2020 taxation year.


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.



 

 


Legislative History
Reference Tables

Volunteer Fire Fighter Tax Credit Regulations

N.S. Reg. 63/2008

Income Tax Act

Note:  The information in these tables does not form part of the regulations and is compiled by the Office of the Registrar of Regulations for reference only.

Source Law

The current consolidation of the Volunteer Fire Fighter Tax Credit Regulations made under the Income Tax Act includes all of the following regulations:

N.S.
Regulation

In force
date*

How in force

Royal Gazette
Part II Issue

63/2008

Jan 1, 2007

date specified

Mar 16, 2007

183/2020

Jan 1, 2020

date specified

Jan 1, 2021

 

 

 

 

 

 

 

 

 

 

 

 

The following regulations are not yet in force and are not included in the current consolidation:

N.S.
Regulation

In force
date*

How in force

Royal Gazette
Part II Issue

 

 

 

 

 

 

 

 

 

 

 

 

*See subsection 3(6) of the Regulations Act for rules about in force dates of regulations.

Amendments by Provision

ad. = added
am. = amended

fc. = fee change
ra. = reassigned

rep. = repealed
rs. = repealed and substituted

Provision affected

How affected

4........................................................

rs. 183/2020

 

 

 

 

 

 

 

 

Note that changes to headings are not included in the above table.

Editorial Notes and Corrections

 

Note

Effective
date

1

The reference in s. 5(d) to the Minister of Finance should be read as a reference to the Minister of Finance and Treasury Board in accordance with Order in Council 2013-348 under the Public Service Act, R.S.N.S. 1989, c. 376.

Oct 22, 2013

 

 

 

 

 

 

Repealed and Superseded

N.S.
Regulation

Title

In force
date

Repealed
date

 

 

 

 

Note:  Only regulations that are specifically repealed and replaced appear in this table.  It may not reflect the entire history of regulations on this subject matter.