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Newfoundland and Labrador
and Parental Benefits Regulations (Amendment)
(Filed September 7, 2016)
Under the authority of section 68 of the Income Tax Act, 2000, the Lieutenant-Governor in Council makes the following regulations.
1. Paragraphs 9(j) and (k) of the Child and Parental Benefits Regulations are repealed and the following substituted:
(j) "qualified child" means a child who
is born to, or whose placement for adoption is with, a resident of the
(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;
2. Section 12 of the regulations is repealed and the following substituted:
12. No overpayment is considered to have arisen under this Part before January 1, 2008 or after April 14, 2016.
3. Section 17 of the regulations is repealed and the following substituted:
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(3) Part II expires and is considered repealed on April 15, 2019.