NEWFOUNDLAND
AND
LABRADOR
REGULATION 77/09
Low Income Tax Reduction Regulations, 2009
under the
Income Tax Act, 2000
(O.C. 2009-265)
(Filed
August 26, 2009
)
Under the authority of sections 21.1 and 68 of the Income Tax Act, 2000
,
the Lieutenant-Governor in Council makes the following regulations.
Dated at
St. John’s
,
August 24, 2009
.
Gary Norris
Clerk of the Executive Council
REGULATIONS
Analysis
Short title
1.
These regulations may be cited as the Low Income Tax Reduction Regulations, 2009
.
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Definition
2.
In these regulations "Act" means the Income Tax Act, 2000
.
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Low income tax reduction amounts
3.
For the purpose of the Act, for the 2009 taxation year
(a)
the amount referred to in paragraph 21.1(2.1)(a) is $558; and
(b)
the amount referred to in paragraph 21.1(2.1)(b) is $280.
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Repeal.
4.
(1) The Low Income Tax Reduction Regulations
,
Newfoundland
and
Labrador
Regulation 122/07, are repealed.
(2)
The Low Income Tax Reduction Regulations, 2008
,
Newfoundland
and
Labrador
Regulation 20/09, are repealed.
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Commencement
5.
These Regulations shall be considered to have come into force on
January 1, 2009
.
©Earl G. Tucker, Queen's Printer