NEWFOUNDLAND AND LABRADOR REGULATION 15/18

NLR 123/07
as amended

1. The Income Tax Deduction Regulations are amended by adding immediately after section 7 the following:

Disability assistance payment

7.1 (1) If an employer makes a disability assistance payment under a registered disability savings plan to an employee who is a resident of Canada, the employer shall deduct or withhold from the payment, if an amount is required to be deducted or withheld under subsection 103.1(2) of the federal regulations, an amount determined by the formula

(A-B) x C

Where

A is the amount used in the formula in subsection 103.1(2) of the federal regulations for A

B is the amount used in the formula in subsection 103.1(2) of the federal regulations for B

C is

(i) 3% of the amount paid, where the plan payment does not exceed $5,000,

(ii) 7% of the amount paid, where the plan payment exceeds $5,000 but does not exceed $15,000, and

(iii) 10% of the amount paid, where the plan payment exceeds $15,000.

(2) For the purposes of the description of C in subsection (1), plan payment means plan payment as defined in subsection 103.1(1) of the federal regulations.

2. Schedules A and B of the regulations are repealed and the following substituted:

Schedule A

1. For the purpose of the description of F in paragraph 4(2)(b), from January 1 to December 31, 2017, the ranges of remuneration for each pay period in a taxation year shall be determined as follows:

(a) in respect of a daily pay period, the ranges of remuneration commence at $40 and increase in increments of $2 for each range up to and including $147.99;

(b) in respect of a weekly pay period, the ranges of remuneration commence at $182 and increase in increments of

(i) $2 for each range up to and including $289.99,

(ii) $4 for each range from $290 to $509.99,

(iii) $8 for each range from $510 to $949.99,

(iv) $12 for each range from $950 to $1,609.99,

(v) $16 for each range from $1610 to $2,489.99, and

(vi) $20 for each range from $2,490 to $3,589.99;

(i) $4 for each range up to and including $579.99,

(ii) $8 for each range from $580 to $1,019.99,

(iii) $16 for each range from $1,020 to $1,899.99,

(iv) $24 for each range from $1,900 to $3,219.99,

(v) $32 for each range from $3,220 to $4,979.99, and

(vi) $40 for each range from $4,980 to $7,179.99;

(d) in respect of a semi-monthly pay period, the ranges of remuneration commence at $394 and increase in increments of

(i) $4 for each range up to and including $609.99,

(ii) $8 for each range from $610 to $1,049.99,

(iii) $18 for each range from $1,050 to $2,039.99,

(iv) $26 for each range from $2,040 to $3,469.99,

(v) $34 for each range from $3,470 to $5,339.99, and

(vi) $44 for each range from $5,340 to $7,759.99;

(e) in respect of 12 monthly pay periods, the ranges of remuneration commence at $786 and increase in increments of

(i) $8 for each range up to and including $1,217.99,

(ii) $18 for each range from $1,218 to $2,207.99,

(iii) $34 for each range from $2,208 to $4,077.99,

(iv) $52 for each range from $4,078 to $6,937.99,

(v) $70 for each range from $6,938 to $10,787.99, and

(vi) $86 for each range from $10,788 to $15,517.99;

(f) in respect of 10 pay periods a year, the ranges of remuneration commence at $944 and increase in increments of

(i) $10 for each range up to and including $1,483.99,

(ii) $20 for each range from $1,484 to $2,583.99,

(iii) $42 for each range from $2,584 to $4,893.99,

(iv) $62 for each range from $4,894 to $8,303.99,

(v) $84 for each range from $8,304 to $12,923.99, and

(vi) $104 for each range from $12,924 to $18,643.99;

(g) in respect of 13 pay periods a year, the ranges of remuneration commence at $726 and increase in increments of

(i) $8 for each range up to and including $1,157.99,

(ii) $16 for each range from $1,158 to $2,037.99,

(iii) $32 for each range from $2,038 to $3,797.99,

(iv) $48 for each range from $3,798 to $6,437.99,

(v) $64 for each range from $6,438 to $9,957.99, and

(vi) $80 for each range from $9,958 to $14,357.99; and

(h) in respect of 22 pay periods a year, the ranges of remuneration commence at $429 and increase in increments of

(i) $6 for each range up to and including $752.99,

(ii) $10 for each range from $753 to $1,302.99,

(iii) $18 for each range from $1,303 to $2,292.99,

(iv) $28 for each range from $2,293 to $3,832.99,

(v) $38 for each range from $3,833 to $5,922.99, and

(vi) $48 for each range from $5,923 to $8,562.99.

Schedule B

1. For the purpose of paragraph 4(2)(c), from January 1 to December 31, 2017 the mid-point of each range of base credit amounts listed in the first column of the following table is the amount specified opposite in the second column of the table.

Column 1	Column 2
Range of base credit amount	Mid-point
$0 to $8,978	$8,978.00
From $8,978.01 to $10,917	$9,947.50
From $10,917.01 to $12,856	$11,886.50
From $12,856.01 to $14,795	$13,825.50
From $14,795.01 to $16,734	$15,764.50
From $16,734.01 to $18,673	$17,703.50
From $18,673.01 to $20,612	$19,642.50
From $20,612.01 to $22,551	$21,581.50
From $22,551.01 to $24,490	$23,520.50
From $24,490.01 to $26,429	$25,459.50
for amounts in excess of $26,429	the actual base credit amount

Commencement

3. (1) Section 1 is considered to have come into force on July 1, 2015.

(2) Section 2 is considered to have come into force January 1, 2017.