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Newfoundland and Labrador
Regulation 2026


NEWFOUNDLAND AND LABRADOR REGULATION 17/26

NEWFOUNDLAND AND LABRADOR
REGULATION 17/26

Income Supplement and Seniors' Benefit Regulations (Amendment)
under the
Income Tax Act, 2000
(O.C. 2026-087)

(Filed May 1, 2026)

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, May 1, 2026.

Karen Stone KC
Clerk of the Executive Council

REGULATIONS

Analysis


        1.   S.3 Amdt.
Calculation

        2.   S.3.1 Amdt.
Indexation

        3.   Commencement


NLR 32/16
as amended

        1. Paragraph 3(c) of the Income Supplement and Seniors' Benefit Regulations is amended by

             (a)  deleting the amount "$1,516" wherever it appears and substituting the amount $1,882"; and

             (b)  deleting the amount "$29,402" and substituting the amount "$30,409".

 

        2. Section 3.1 of the regulations is amended by renumbering it as subsection 3.1(1) and adding immediately after subsection (1) the following:

             (2)  Notwithstanding subsection (1), indexation required under that subsection shall not be carried out for the 2026 taxation year.

Commencement

        3. These regulations come into force on July 1, 2026.