This is an official version.

Copyright © 2010: Queen's Printer,
St. John's, Newfoundland and Labrador, Canada

Important Information
(Includes details about the availability of printed and electronic versions of the Statutes.)

Newfoundland and Labrador
Regulation 2010


NEWFOUNDLAND AND LABRADOR REGULATION 19/10

NEWFOUNDLAND AND LABRADOR
REGULATION 19/10

Income Tax Deduction Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2010-128)

(Filed April 20, 2010)

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, April 12, 2010.

Gary Norris
Clerk of the Executive Council

REGULATIONS

Analysis


        1.    Sch. A Amdt.

        2.   Sch. B R&S


NLR 123/07
as amended

        1. Section 1 of Schedule A of the Income Tax Deduction Regulations is repealed and the following substituted:

        1. For the purpose of the description of F in paragraph 4(2)(b), from January 1 to December 31, 2010, 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 $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 $316 and increase in increments of

                      (i)  $4 for each range up to and including $531.99,

                     (ii)  $8 for each range from $532 to $971.99,

                    (iii)  $16 for each range from $972 to $1,851.99,

                    (iv)  $24 for each range from $1,852 to $3,171.99,

                     (v)  $32 for each range from $3,172 to $4,931.99, and

                    (vi)  $40 for each range from $4,932 to $7,131.99;

             (d)  in respect of a semi-monthly pay period, the ranges of remuneration commence at $342 and increase in increments of

                      (i)  $4 for each range up to and including $557.99,

                     (ii)  $8 for each range from $558 to $997.99,

                    (iii)  $18 for each range from $998 to $1,987.99,

                    (iv)  $26 for each range from $1,988 to $3,417.99,

                     (v)  $34 for each range from $3,418 to $5,287.99, and

                    (vi)  $44 for each range from $5,288 to $7,707.99;

             (e)  in respect of 12 monthly pay periods, the ranges of remuneration commence at $684 and increase in increments of

                      (i)  $8 for each range up to and including $1,115.99,

                     (ii)  $18 for each range from $1,116 to $2,105.99,

                    (iii)  $34 for each range from $2,106 to $3,975.99,

                    (iv)  $52 for each range from $3,976 to $6,835.99,

                     (v)  $70 for each range from $6,836 to $10,685.99, and

                    (vi)  $86 for each range from $10,686 to $15,415.99;

              (f)  in respect of 10 pay periods a year, the ranges of remuneration commence at $821 and increase in increments of

                      (i)  $10 for each range up to and including $1,360.99,

                     (ii)  $20 for each range from $1,361 to $2,460.99,

                    (iii)  $42 for each range from $2,461 to $4,770.99,

                    (iv)  $62 for each range from $4,771 to $8,180.99,

                     (v)  $84 for each range from $8,181 to $12,800.99, and

                    (vi)  $104 for each range from $12,801 to $18,520.99;

             (g)  in respect of 13 pay periods a year, the ranges of remuneration commence at $631 and increase in increments of

                      (i)  $8 for each range up to and including $1,062.99,

                     (ii)  $16 for each range from $1,063 to $1,942.99,

                    (iii)  $32 for each range from $1,943 to $3,702.99,

                    (iv)  $48 for each range from $3,703 to $6,342.99,

                     (v)  $64 for each range from $6,343 to $9,862.99, and

                    (vi)  $80 for each range from $9,863 to $14,262.99; and

             (h)  in respect of 22 pay periods a year, the ranges of remuneration commence at $373 and increase in increments of

                      (i)  $6 for each range up to and including $696.99,

                     (ii)  $10 for each range from $697 to $1,246.99,

                    (iii)  $18 for each range from $1,247 to $2,236.99,

                    (iv)  $28 for each range from $2,237 to $3,776.99,

                     (v)  $38 for each range from $3,777 to $5,866.99, and

                    (vi)  $48 for each range from $5,867 to $8,506.99.

 

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

Schedule B

        1. For the purpose of paragraph 4(2)(c), from January 1 to December 31, 2010 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 $7,833

$7,833.00

From $7,833.01 to $9,524

$8,678.50

From $9,524.01 to $11,215

$10,369.50

From $11,215.01 to $12,906

$12,060.50

From $12,906.01 to $14,597

$13,751.50

From $14,597.01 to $16,288

$15,442.50

From $16,288.01 to $17,979

$17,133.50

From $17,979.01 to $19,670

$18,824.50

From $19,670.01 to $21,361

$20,515.50

From $21,361.01 to $23,052

$22,206.50

for amounts in excess of $23,052

the actual base credit amount