NEWFOUNDLAND AND LABRADOR REGULATION 47/25

NEWFOUNDLAND AND LABRADOR
REGULATION 47/25

Home Heating Supplement Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2025-152)

(Filed June 12, 2025)

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, May 30, 2025.

Denis Mahoney, K.C.
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
as amended

1. (1) Paragraph 2(d) of the Home Heating Supplement Regulations is amended by deleting the year "2023" wherever it appears and substituting the year "2024".

(2) Paragraph 2(h) of the regulations is repealed and the following substituted:

(h) "program period" means January 1, 2025 to December 31, 2025; and

2. Subsection 3(4) of the regulations is amended by deleting the year "2025" and substituting the year "2026".

3. Section 4 of the regulations is amended by deleting the year "2023" wherever it appears and substituting the year "2024".

4. Section 5 of the regulations is amended by deleting the year "2023" wherever it appears and substituting the year "2024".