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Low Income Tax Reduction Regulations
(Filed March 22, 2016)
Under the authority of sections 21.1 and 68 of the Income Tax Act, 2000 the Lieutenant-Governor in Council makes the following regulations.
Low income tax reduction amounts
3. For the purpose of the Act, for the 2015 taxation year
(a) the amount referred to in paragraph 21.1(2.1)(a) is $698; and
5. These regulations are considered to have come into force on January 1, 2015.