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NEWFOUNDLAND AND LABRADOR
REGULATION 43/09

Child and Parental Benefits Regulations
under the
Income Tax Act, 2000
(O.C. 2009-160)

Amended by:

2010 c37 s5
60/11
2013 cA-3.1 s90
48/16

NEWFOUNDLAND AND LABRADOR
REGULATION 43/09

Child and Parental Benefits Regulations
under the
Income Tax Act, 2000
(O.C. 2009-160)

(Filed May 26, 2009 )

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 13, 2009 .

Gary Norris
Clerk of the Executive Council

REGULATIONS

Analysis


       
1.   Short title

       
2.   Definition

              PART I
NEWFOUNDLAND AND LABRADOR CHILD BENEFIT

       
3.   Definition

       
4.   Qualified dependent

       
5.   Child benefit calculation

     
5.1   Child benefit payment for shared-custody parent

       
6.   Nutritional supplement benefit

     
6.1   Nutritional supplement payment for shared-custody parent

       
7.   Benefit reduction calculation

       
8.   Indexation

              PART II
PARENTAL BENEFITS

       
9.   Definitions

     
10.   Progressive family growth benefit

     
11.   Parental support supplement

     
12.   Overpayment

     
13.   Where eligibility ceases

     
14.   Presumption of responsibility

     
15.   Requirement to file notice

              PART III
REPEAL AND COMMENCEMENT

     
16.   Repeal

     
17.   Commencement and expiry


Short title

        1. These regulations may be cited as the Child and Parental Benefits Regulations .

43/09 s1

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Definition

        2. In these regulations, "Act" means the Income Tax Act, 2000 .

43/09 s2

PART I
NEWFOUNDLAND AND LABRADOR CHILD BENEFIT

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Definition

        3. In this Part, "NLCB" means the Newfoundland and Labrador child benefit defined in paragraph 38(1)(b) of the Act.

43/09 s3

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Qualified dependent

        4. A person who is a qualified dependent of an eligible individual on the first day of a month is a qualified dependent of that individual for that month.

43/09 s4

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Child benefit calculation

        5. The amount of the Newfoundland and Labrador child benefit that applies for a qualified dependent of an eligible individual that is considered to have arisen during a month in relation to which the year is the base taxation year is the amount of NLCB, if it is positive, calculated according to the following formula:

NLCB = 1/12[(A+B+C+D)-E]

where:

           A =  $322 for the first qualified dependent

           B =  $342 for the second qualified dependent

           C =  $367 for the third qualified dependent

           D =  $394 times the number of qualified dependents in excess of 3; and

            E =  the benefit reduction calculated under section 7

43/09 s5

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Child benefit payment for shared-custody parent

      5.1 (1) Notwithstanding section 5, if an eligible individual is a shared-custody parent in respect of one or more qualified dependants at the beginning of a month, the overpayment considered by section 5 to have arisen during the month is equal to the amount determined by the formula

1/2 × (A + B)

where

            A=  the amount determined by the formula in section 5, calculated without reference to this section; and

            B=  the amount determined by the formula in section 5, calculated without reference to this section and subparagraph (b )(ii) of the definition "eligible individual" in section 122.6 of the federal Act.

             (2)  Subsection (1) applies for amounts that are considered to be paid during the months after June 2011.

2010 c37 s5

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Nutritional supplement benefit

        6. An eligible individual who receives on behalf of a qualified dependent the NLCB calculated in accordance with these regulations is entitled to receive, for the 11 month period effective the first of the month following the month during which birth occurred, a supplementary benefit of $60 a month.

43/09 s6

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Nutritional supplement payment for shared-custody parent

      6.1 (1) Notwithstanding section 6, if an eligible individual is a shared-custody parent in respect of one or more qualified dependants at the beginning of a month, the supplementary benefit provided by section 6 for a month is equal to the amount determined by the formula

1/2 × (A + B)

where

           A =  the amount provided by section 6, calculated without reference to this section, and

           B =  the amount provided by section 6, calculated without reference to this section and subparagraph (b )(ii) of the definition "eligible individual" in section 122.6 of the federal Act.

             (2)  Subsection (1) applies for amounts that are considered to be paid during the months after June 2011.

2010 c37 s5

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Benefit reduction calculation

        7. Where the adjusted income of an eligible individual for a base taxation year, in relation to a month

             (a)  is less than or equal to $17,397, the benefit reduction "E" shall equal zero; and

             (b)  is greater than $17,397, the benefit reduction "E" shall be calculated by multiplying the difference between the adjusted income and $17,397 by

                      (i)  5.07% where there is one qualified dependent,

                     (ii)  10.45% where there are 2 qualified dependents,

                    (iii)  16.22% where there are 3 qualified dependents, and

                    (iv)  the total of 16.22%, and the product obtained by multiplying the number of qualified dependents in excess of 3 by 6.19%.

60/11 s1

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Indexation

        8. All amounts expressed in dollars in this Part, except in section 7, shall be indexed in accordance with subsection 6.1(2) of the Act and for that purpose "relevant section" in paragraph 6.1(3)(b) of the Act is considered to include these regulations.

43/09 s8

PART II
PARENTAL BENEFITS

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Definitions

        9. In this Part

             (a)  "adoptive parent" means a person who has adopted a child under the Adoption Act, 2013 or has been approved for adoption placement from another jurisdiction under that Act, but does not include a step-parent who has adopted a step-child;

             (b)  "child" means an unmarried person under the age of 19 years;

             (c)  "eligible person" means, in respect of a qualified child, a person who at the time of the qualifying event

                      (i)  is the parent, birth mother, or surrogate mother,

                     (ii)  is resident in Newfoundland and Labrador ,

                    (iii)  is a Canadian citizen or a person who

                            (A)  is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act,

                            (B)  is a temporary resident within the meaning of the Immigration and Refugee Protection Act , who was resident in Canada throughout the 18 month period preceding that time,

                            (C)  is a protected person within the meaning of the Immigration and Refugee Protection Act , or

                            (D)  was determined before that time to be a member of a class defined in the Humanitarian Designated Classes Regulation s made under the Immigration Act, and

                    (iv)  where the person is the parent of the qualified child, other than in the case of a stillbirth,

                            (A)  resides with the qualified child, and

                            (B)  primarily fulfills the responsibility for the care and upbringing of the qualified child;

             (d)  "intended parent" means a person who has a child through the aid of a surrogate mother;

             (e)  "natural parent" means a person who begets or who gives birth to and nurtures and raises a child;

             (f)  "parent" means adoptive parent, intended parent, or natural parent;

             (g)  "placement" means

                      (i)  the placing of a child with a prospective adoptive parent under section 14 or 16 of the Adoption Act, 2013 ,

                     (ii)  having a finalized adoption order from a foreign jurisdiction or with respect to a relative adoption, or

                    (iii)  in a jurisdiction which does not finalize adoptions, having an adoption placement report that was prepared pursuant to the policy of the Department of Health and Community Services, by the relevant health authority;

             (h)  "parental support supplement" means the supplement as set out in section 11 of these regulations;

              (i)  "progressive family growth benefit' means the benefit as set out in section 10 of these regulations;

              (j)  "qualified child" means a child who is born to, or whose placement for adoption is with, a resident of the province of Newfoundland and Labrador during the period January 1, 2008 to April 14, 2016;

             (k)  "qualifying event" means

                      (i)  for a birth mother, surrogate mother, natural parent or intended parent, the live birth of a qualified child,

                     (ii)  for an adoptive parent, the placement of a qualified child, or

                    (iii)  for a birth mother, surrogate mother or natural parent, a stillbirth;

              (l)  "stillbirth" means a birth that is required to be registered with Vital Statistics Division of the Department of Government Services as a stillbirth; and

           (m)  "surrogate mother" means a woman who helps a couple to have a child by carrying to term an embryo conceived by the couple and transferred to her uterus, or by being inseminated with the man's sperm and carrying the embryo to term.

43/09 s9; 2013 cA-3.1 s90; 48/16 s1

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Progressive family growth benefit

      10. An eligible person who receives the progressive family growth benefit in respect of his or her qualified child is deemed to have made a one time overpayment under this Act in the amount of $1,000 in respect of the Progressive Family Growth Benefit where

             (a)  a qualifying event occurs; and

             (b)  the individual was resident in the province immediately before the day of the qualifying event.

43/09 s10

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Parental support supplement

      11. (1) An eligible person other than a person referred to in (2) who receives or whose spouse receives the progressive family growth benefit in respect of his or her qualified child is deemed to have made an overpayment under this Act in respect of the parental support supplement in the amount of $100 per month

             (a)  for 4 months where the eligible person is the birth mother;

             (b)  for 4 months where the eligible person is the surrogate mother;

             (c)  for 12 months where the eligible person is the natural parent;

             (d)  for 12 months where the eligible person is the adoptive parent; or

             (e)  for 12 months where the eligible person is the intended parent.

             (2)  An eligible person who receives the progressive family growth benefit in respect of his or her stillbirth is deemed to have made an overpayment under the Act in respect of the Parental Support Supplement in the amount of $100 per month for 4 months.

             (3)  Notwithstanding subsections (1) and (2) an eligible individual may only receive benefits under this section if the eligible individual is a resident of the province of Newfoundland and Labrador on the first day of the month of receipt of the benefit.

43/09 s11

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Overpayment

      12. No overpayment is considered to have arisen under this Part before January 1, 2008 or after April 14, 2016.

48/16 s2

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Where eligibility ceases

      13. Where during a particular month a person ceases to be an eligible person in respect of a particular qualified child, other than the qualified child attaining the age of 19 years, the person shall notify the minister of that fact before the end of the first month following the particular month.

43/09 s13

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Presumption of responsibility

      14. Where the qualified child resides with the child's female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified child is presumed to be the female parent.

43/09 s14

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Requirement to file notice

      15. (1) For the purposes of this Part, a person may be considered to be an eligible person in respect of a particular qualified child at the beginning of a month only if the person has, no later than 36 months after the qualifying event, filed with the minister a notice in a form approved by the minister.

             (2)  The minister may at any time extend the time for filing a notice under subsection (1).

43/09 s15

PART III
REPEAL AND COMMENCEMENT

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Repeal

      16. The Child Benefit Regulations, 2007 , Newfoundland and Labrador Regulation 120/07, are repealed.

43/09 s16

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Commencement and expiry

      17. (1) Part I is considered to have come into force on July 1, 2007.

             (2)  Part II is considered to have come into force on January 1, 2008.

             (3)  Part II expires and is considered repealed on April 15, 2019.

48/16 s3