1.   Short title

        2.   Definitions

        3.   Overpayment and refund

        4.   Application of subsection 38(6) of the Act

Short title

        1. These regulations may be cited as the Coastal Labrador Seniors' Food and Heating Supplement Regulations.

 

Definitions

        2. In these regulations,

             (a)  "Act" means the Income Tax Act, 2000;

             (b)  "department" means the department presided over by the minister;

             (c)  "eligible individual" means an individual who

                      (i)  is 65 years of age or older at the end of the taxation year preceding the program year,

                     (ii)  is a resident of one of the following electoral districts at the end of the taxation year preceding the program year:

                            (A)  Cartwright – L'Anse au Clair, or

                            (B)  Torngat Mountains, and

                    (iii)  filed a return of income for the taxation year preceding the program year by December 31 of the year following the end of the taxation year;                 

             (d)  "minister" means the minister appointed under the Executive Council Act to administer the Act;

             (e)  "program year" means January 1 to December 31; and

             (f)  "return of income" means in respect of an individual who is resident in the province at the end of the taxation year, the individual's return of income, other than a return of income under subsection 70(2) or 104(23) of the federal Act, paragraph 128(2)(e) of the federal Act or subsection 150(4) of the federal Act, that is required to be filed for the taxation year or that would be required to be filed if the individual had tax payable under that Act for the taxation year.     

Overpayment and refund

        3. (1) An eligible individual is considered to have made an overpayment of tax in the amount of $500.

             (2)  The minister shall refund the amount of the overpayment referred to in subsection (1) to the eligible individual.

Application of subsection 38(6) of the Act

        4. Subsection 38(6) of the Act shall apply to an amount considered to be an overpayment of tax under these regulations.

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