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Newfoundland and Labrador
Regulation 2009


NEWFOUNDLAND AND LABRADOR REGULATION 57/09

NEWFOUNDLAND AND LABRADOR
REGULATION 57/09

Income Tax Deduction Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2009-218)

(Filed July 15, 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, July 14, 2009.

Sandra Barnes
Deputy Clerk of the Executive Council

REGULATIONS

Analysis


        1.   Sch. A Amdt.

        2.   Sch. B R&S


NLR 123/07
as amended

        1. Schedule A of the Income Tax Deduction Regulations is amended by repealing section 1 and substituting the following:

        1. For the purpose of the description of F in paragraph 4(2)(b), from January 1 to December 31, 2009, 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 $35 and increase in increments of $2 for each range up to and including $142.99;

             (b)  in respect of a weekly pay period, the ranges of remuneration commence at $158 and increase in increments of

                      (i)  $2 for each range up to and including $265.99,

                     (ii)  $4 for each range from $266 to $485.99,

                    (iii)  $8 for each range from $486 to $925.99,

                    (iv)  $12 for each range from $926 to $1,585.99,

                     (v)  $16 for each range from $1,586 to $2,465.99, and

                    (vi)  $20 for each range from $2,466 to $3,565.99;

             (c)  in respect of a bi-weekly pay period, the ranges of remuneration commence at $314 and increase in increments of

                      (i)  $4 for each range up to and including $529.99,

                     (ii)  $8 for each range from $530 to $969.99,

                    (iii)  $16 for each range from $970 to $1,849.99,

                    (iv)  $24 for each range from $1,850 to $3,169.99,

                     (v)  $32 for each range from $3,170 to $4,929.99, and

                    (vi)  $40 for each range from $4,930 to $7,129.99;

             (d)  in respect of a semi-monthly pay period, the ranges of remuneration commence at $340 and increase in increments of

                      (i)  $4 for each range up to and including $555.99,

                     (ii)  $8 for each range from $556 to $995.99,

                    (iii)  $18 for each range from $996 to $1,985.99,

                    (iv)  $26 for each range from $1,986 to $3,415.99,

                     (v)  $34 for each range from $3,416 to $5,285.99, and

                    (vi)  $44 for each range from $5,286 to $7,705.99;

             (e)  in respect of 12 monthly pay periods, the ranges of remuneration commence at $680 and increase in increments of

                      (i)  $8 for each range up to and including $1,111.99,

                     (ii)  $18 for each range from $1,112 to $2,101.99,

                    (iii)  $34 for each range from $2,102 to $3,971.99,

                    (iv)  $52 for each range from $3,972 to $6,831.99,

                     (v)  $70 for each range from $6,832 to $10,681.99, and

                    (vi)  $86 for each range from $10,682 to $15,411.99;

              (f)  in respect of 10 pay periods a year, the ranges of remuneration commence at $816 and increase in increments of

                      (i)  $10 for each range up to and including $1,355.99,

                     (ii)  $20 for each range from $1,356 to $2,455.99,

                    (iii)  $42 for each range from $2,456 to $4,765.99,

                    (iv)  $62 for each range from $4,766 to $8,175.99,

                     (v)  $84 for each range from $8,176 to $12,795.99, and

                    (vi)  $104 for each range from $12,796 to $18,515.99;

             (g)  in respect of 13 pay periods a year, the ranges of remuneration commence at $628 and increase in increments of

                      (i)  $8 for each range up to and including $1,059.99,

                     (ii)  $16 for each range from $1,060 to $1,939.99,

                    (iii)  $32 for each range from $1,940 to $3,699.99,

                    (iv)  $48 for each range from $3,700 to $6,339.99,

                     (v)  $64 for each range from $6,340 to $9,859.99, and

                    (vi)  $80 for each range from $9,860 to $14,259.99; and

             (h)  in respect of 22 pay periods a year, the ranges of remuneration commence at $371 and increase in increments of

                      (i)  $6 for each range up to and including $694.99,

                     (ii)  $10 for each range from $695 to $1,244.99,

                    (iii)  $18 for each range from $1,245 to $2,234.99,

                    (iv)  $28 for each range from $2,235 to $3,774.99,

                     (v)  $38 for each range from $3,775 to $5,864.99, and

                    (vi)  $48 for each range from $5,865 to $8,504.99.

 

        2. Schedule B of the regulations is repealed and the following substituted:

        1. For the purpose of paragraph 4(2)(c), from January 1 to December 31, 2009 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 $7,778

$7,778

From $7,778.01 to $9,458

$8,618

From $9,458.01 to $11,138

$10,298

From $11,138.01 to $12,818

$11,978

From $12,818.01 to $14,498

$13,658

From $14,498.01 to $16,178

$15,338

From $16,178.01 to $17,858

$17,018

From $17,858.01 to $19,538

$18,698

From $19,538.01 to $21,218

$20,378

From $21,218.01 to $22,898

$22,058

for amounts in excess of $22,898

the actual base credit amount