NEWFOUNDLAND AND LABRADOR
REGULATION 47/23

Home Heating Supplement Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2023-158)

(Filed June 23, 2023)

Under the authority of section 68 of the Income Tax Act, 2000, the Lieutenant-Governor in Council makes the following regulations.

Dated at St. John’s, June 22, 2023.

Krista Quinlan
Clerk of the Executive Council

REGULATIONS

Analysis

        1.   S.2 Amdt.
Definitions

        2.   S.3 Amdt.
Overpayment and refund

        3.   S.4 Amdt.
Benefit reduction calculation

        4.   S.5 Amdt.
Adjustments

 

 

 

 

 

NLR 70/22

        1. (1) Paragraph 2(d) of the Home Heating Supplement Regulations is repealed and the following substituted:

             (d)  "eligible householder" means an individual who

                      (i)  has an adjusted income equal to or less than $150,000 for the 2022 taxation year, and

                     (ii)  either

                            (A)  filed a return of income for the 2022 taxation year as a resident of the province, or

                            (B)  relocated to the province after December 31, 2022;

             (2)  Paragraph 2(f) of the regulations is repealed and the following substituted:

             (f)  "home" means an individual's principal dwelling place in the province that consists of 2 or more rooms;

             (3)  Section 2 of the regulations is amended by deleting the word "and" after paragraph (g).

             (4)  Paragraph 2(h) of the regulations is repealed and the following substituted:

             (h)  "program period" means December 1, 2022 to November 30, 2023; and

             (5)  Section 2 of the regulations is amended by adding immediately after paragraph (h) the following:

              (i)  "return of income" means in respect of an individual who is resident in the province at the end of the taxation year, the individual's return of income, other than a return of income under subsection 70(2) or 104(23) of the federal Act, paragraph 128(2)(e) of the federal Act or subsection 150(4) of the federal Act, that is required to be filed for the taxation year or that would be required to be filed if the individual had tax payable under that Act for the taxation year.

 

        2. Subsection 3(4) of the regulations is amended by deleting the year "2022" and substituting the year "2023".

 

        3. Section 4 of the regulations is amended by deleting the year "2021" wherever it appears and substituting the year "2022".

 

        4. Section 5 of the regulations is amended by deleting the year "2021" wherever it appears and substituting the year "2022".

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