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Newfoundland and Labrador
Regulation 2009


NEWFOUNDLAND AND LABRADOR REGULATION 18/09

NEWFOUNDLAND AND LABRADOR
REGULATION 18/09

Income Tax Deduction Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2009-089)

(Filed March 31, 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,  March 26, 2009.

Gary Norris
Clerk of the Executive Council

REGULATIONS

Analysis


        1.   Sch A& B R&S

        2.   Commencement


NRL 123/07

        1. Schedules A and B of the Income Tax Deduction Regulations are repealed and the following substituted:

Schedule A

        1. For the purpose of the description of F in paragraph 4(2)(b), from January 1 to June 30, 2008, the ranges of remuneration for each pay period in a taxation year shall be determined as follows:

             (a)  in respect of a daily pay period, the ranges of remuneration commence at $34 and increase in increments of $2 for each range up to and including $141.99;

             (b)  in respect of a weekly pay period, the ranges of remuneration commence at $153 and increase in increments of

                      (i)  $2 for each range up to and including $260.99,

                     (ii)  $4 for each range from $261 to $480.99,

                    (iii)  $8 for each range from $481 to $920.99,

                    (iv)  $12 for each range from $921 to $1,580.99,

                     (v)  $16 for each range from $1,581 to $2,460.99, and

                    (vi)  $20 for each range from $2,461 to $3,560.99;

             (c)  in respect of a bi-weekly pay period, the ranges of remuneration commence at $305 and increase in increments of

                      (i)  $4 for each range up to and including $520.99,

                     (ii)  $8 for each range from $521 to $960.99,

                    (iii)  $16 for each range from $961 to $1,840.99,

                    (iv)  $24 for each range from $1,841 to $3,160.99,

                     (v)  $32 for each range from $3,161 to $4,920.99, and

                    (vi)  $40 for each range from $4,921 to $7,120.99;

             (d)  in respect of a semi-monthly pay period, the ranges of remuneration commence at $331 and increase in increments of

                      (i)  $4 for each range up to and including $546.99,

                     (ii)  $8 for each range from $547 to $986.99,

                    (iii)  $18 for each range from $987 to $1,976.99,

                    (iv)  $26 for each range from $1,977 to $3,406.99,

                     (v)  $34 for each range from $3,407 to $5,276.99, and

                    (vi)  $44 for each range from $5,277 to $7,696.99;

             (e)  in respect of 12 monthly pay periods, the ranges of remuneration commence at $661 and increase in increments of

                      (i)  $8 for each range up to and including $1,092.99,

                     (ii)  $18 for each range from $1,093 to $2,082.99,

                    (iii)  $34 for each range from $2,083 to $3,952.99,

                    (iv)  $52 for each range from $3,953 to $6,812.99,

                     (v)  $70 for each range from $6,813 to $10,662.99, and

                    (vi)  $86 for each range from $10,663 to $15,392.99;

              (f)  in respect of 10 monthly pay periods, the ranges of remuneration commence at $793 and increase in increments of

                      (i)  $10 for each range up to and including $1,332.99,

                     (ii)  $20 for each range from $1,333 to $2,432.99,

                    (iii)  $42 for each range from $2,433 to $4,742.99,

                    (iv)  $62 for each range from $4,743 to $8,152.99,

                     (v)  $84 for each range from $8,153 to $12,772.99, and

                    (vi)  $104 for each range from $12,773 to $18,492.99;

             (g)  in respect of 13 pay periods a year, the ranges of remuneration commence at $610 and increase in increments of

                      (i)  $8 for each range up to and including $1,041.99,

                     (ii)  $16 for each range from $1,042 to $1,921.99,

                    (iii)  $32 for each range from $1,922 to $3,681.99,

                    (iv)  $48 for each range from $3,682 to $6,321.99,

                     (v)  $64 for each range from $6,322 to $9,841.99, and

                    (vi)  $80 for each range from $9,842 to $14,241.99; and

             (h)  in respect of 22 pay periods a year, the ranges of remuneration commence at $361 and increase in increments of

                      (i)  $6 for each range up to and including $684.99,

                     (ii)  $10 for each range from $685 to $1,234.99,

                    (iii)  $18 for each range from $1,235 to $2,224.99,

                    (iv)  $28 for each range from $2,225 to $3,764.99,

                     (v)  $38 for each range from $3,765 to $5,854.99, and

                    (vi)  $48 for each range from $5,855 to $8,494.99.

        2. For the purpose of the description of F in paragraph 4(2)(b), from July 1 to December 31, 2008, the ranges of remuneration for each pay period in a taxation year shall be determined as follows:

             (a)  in respect of a daily pay period, the ranges of remuneration commence at $34 and increase in increments of $2 for each range up to and including $141.99;

             (b)  in respect of a weekly pay period, the ranges of remuneration commence at $153 and increase in increments of

                      (i)  $2 for each range up to and including $260.99,

                     (ii)  $4 for each range from $261 to $480.99,

                    (iii)  $8 for each range from $481 to $920.99,

                    (iv)  $12 for each range from $921 to $1,580.99,

                     (v)  $16 for each range from $1,581 to $2,460.99, and

                    (vi)  $20 for each range from $2,461 to $3,560.99;

             (c)  in respect of a bi-weekly pay period, the ranges of remuneration commence at $306 and increase in increments of

                      (i)  $4 for each range up to and including $521.99,

                     (ii)  $8 for each range from $522 to $961.99,

                    (iii)  $16 for each range from $962 to $1,841.99,

                    (iv)  $24 for each range from $1,842 to $3,161.99,

                     (v)  $32 for each range from $3,162 to $4,921.99, and

                    (vi)  $40 for each range from $4,922 to $7,121.99;

             (d)  in respect of a semi-monthly pay period, the ranges of remuneration commence at $331 and increase in increments of

                      (i)  $4 for each range up to and including $546.99,

                     (ii)  $8 for each range from $547 to $986.99,

                    (iii)  $18 for each range from $987 to $1,976.99,

                    (iv)  $26 for each range from $1,977 to $3,406.99,

                     (v)  $34 for each range from $3,407 to $5,276.99, and

                    (vi)  $44 for each range from $5,277 to $7,696.99;


             (e)  in respect of 12 monthly pay periods, the ranges of remuneration commence at $661 and increase in increments of

                      (i)  $8 for each range up to and including $1,092.99,

                     (ii)  $18 for each range from $1,093 to $2,082.99,

                    (iii)  $34 for each range from $2,083 to $3,952.99,

                    (iv)  $52 for each range from $3,953 to $6,812.99,

                     (v)  $70 for each range from $6,813 to $10,662.99, and

                    (vi)  $86 for each range from $10,663 to $15,392.99;

              (f)  in respect of 10 monthly pay periods, the ranges of remuneration commence at $793 and increase in increments of

                      (i)  $10 for each range up to and including $1,332.99,

                     (ii)  $20 for each range from $1,333 to $2,432.99,

                    (iii)  $42 for each range from $2,433 to $4,742.99,

                    (iv)  $62 for each range from $4,743 to $8,152.99,

                     (v)  $84 for each range from $8,153 to $12,772.99, and

                    (vi)  $104 for each range from $12,773 to $18,492.99;

             (g)  in respect of 13 pay periods a year, the ranges of remuneration commence at $610 and increase in increments of

                      (i)  $8 for each range up to and including $1,041.99,

                     (ii)  $16 for each range from $1,042 to $1,921.99,

                    (iii)  $32 for each range from $1,922 to $3,681.99,

                    (iv)  $48 for each range from $3,682 to $6,321.99,

                     (v)  $64 for each range from $6,322 to $9,841.99, and

                    (vi)  $80 for each range from $9,842 to $14,241.99; and

             (h)  in respect of 22 pay periods a year, the ranges of remuneration commence at $361 and increase in increments of

                      (i)  $6 for each range up to and including $684.99,

                     (ii)  $10 for each range from $685 to $1,234.99,

                    (iii)  $18 for each range from $1,235 to $2,224.99,

                    (iv)  $28 for each range from $2,225 to $3,764.99,

                     (v)  $38 for each range from $3,765 to $5,854.99, and

                    (vi)  $48 for each range from $5,855 to $8,494.99.


Schedule B

        1. For the purpose of paragraph 4(2)(c), from January 1 to June 30, 2008, the mid-point of each range of base credit amounts listed in the first column of the following table is the amount specified opposite in the second column of the table.

 

Column 1

Column 2

Range of base credit amount

Mid-point

$0 to $7,566

$7,566

From $7,566.01 to $9,200

$8,383

From $9,200.01 to $10,834

$10,017

From $10,834.01 to $12,468

$11,651

From $12,468.01 to $14,102

$13,285

From $14,102.01 to $15,736

$14,919

From $15,736.01 to $17,370

$16,553

From $17,370.01 to $19,004

$18,187

From $19,004.01 to $20,638

$19,821

From $20,638.01 to $22,272

$21,455

for amounts in excess of $22,272

the actual base credit amount

        2. For the purpose of paragraph 4(2)(c), from July 1 to December 31, 2008, the mid-point of each range of base credit amounts listed in the first column of the following table is the amount specified opposite in the second column of the table.

 

Column 1

Column 2

Range of base credit amount

Mid-point

$0 to $7,566

$7,566

From $7,566.01 to $9,200

$8,383

From $9,200.01 to $10,834

$10,017

From $10,834.01 to $12,468

$11,651

From $12,468.01 to $14,102

$13,285

From $14,102.01 to $15,736

$14,919

From $15,736.01 to $17,370

$16,553

From $17,370.01 to $19,004

$18,187

From $19,004.01 to $20,638

$19,821

From $20,638.01 to $22,272

$21,455

for amounts in excess of $22,272

the actual base credit amount

Commencement

        2. These regulations shall be considered to have come into force on January 1, 2008.