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Newfoundland and Labrador
Regulation 2026


NEWFOUNDLAND AND LABRADOR REGULATION 33/26

NEWFOUNDLAND AND LABRADOR
REGULATION 33/26

Home Heating Supplement Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2026-137)

(Filed July 16, 2026)

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, July 16, 2026.

Karen Stone KC
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 "2024" wherever it appears and substituting the year "2025".

             (2)  Paragraph 2(h) of the regulations is repealed and the following substituted:

             (h)  "program period" means January 1, 2026 to December 31, 2026; and

        2. Subsection 3(4) of the regulations is amended by deleting the year "2026" and substituting the year "2027".

        3. Section 4 of the regulations is amended by deleting the year "2024" wherever it appears and substituting the year "2025".

        4. Section 5 of the regulations is amended by deleting the year "2024" wherever it appears and substituting the year "2025".