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St. John's, Newfoundland and Labrador, Canada

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Newfoundland and Labrador
Regulation 2009


NEWFOUNDLAND AND LABRADOR REGULATION 20/09

NEWFOUNDLAND AND LABRADOR
REGULATION 20/09

Low Income Tax Reduction Regulations, 2008
under the
Income Tax Act, 2000
(O.C. 2009-086)

(Filed March 31, 2009)

Under the authority of section 21.1 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.   Short title

        2.   Definitions

        3.   Low Income Tax Reduction amounts

        4.   Commencement


Short title

        1. These regulations may be cited as the Low Income Tax Reduction Regulations, 2008.

Definitions

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

Low Income Tax Reduction amounts

        3. For the purpose of the Act, for the 2008 taxation year

             (a)  the amount referred to in paragraph 21.1(2.1)(a) is $400; and

             (b)  the amount referred to in paragraph 21.1(2.1)(b) is $111.

Commencement

        4. These regulations are considered to have come into force on January 1, 2008.