This consolidation is unofficial and is for reference only.

For the official version of the regulations, consult the original documents on file with the Office of the Registrar of Regulations , or refer to the Royal Gazette

Part II .

Regulations are amended frequently.

Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with our office that are not yet included in this consolidation.

Although every effort has been made to ensure the accuracy of this electronic version, the Office of the Registrar of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting.

This electronic version is copyright ©

, Province of Nova Scotia , all rights reserved. It is for your personal use and may not be copied for the purposes of resale in this or any other form.

Equity Tax Credit Regulations

made under

Section 27 of the

Equity Tax Credit Act

S.N.S. 1993, c. 3

O.I.C. 94-86 (February 2, 1994), N.S. Reg. 18/94

as amended to O.I.C. 2005-54 (effective February 11, 2005), N.S. Reg. 17/2005

1 These regulations may be cited as the Equity Tax Credit Regulations .

2 In the Act and these regulations,

(a) “Act” means the Equity Tax Credit Act ;

(b) “approved entity” means any labour-sponsored venture-capital corporation in

good standing and registered under the Act after December 31, 2004, or any

community economic-development corporation in good standing and registered

under to the Act or any other corporation approved by the Minister that in each

case meets the following criteria:

(

i) all investments made in the entity are at arm’s length,

(ii) no investment in the entity exceeds 40% of the capital of the approved

entity,

(iii) no investment in the entity is redeemable for at least 4 years,

(iv) all investments in the entity are held for a minimum of 2 years,

(

v) the entity has capitalization of at least $1 000 000,

(vi) the entity has filed at least one tax return with the Canada Revenue

Agency, and

(vii) the entity complies with the Act and these regulations;

(c) “Atlantic Provinces” means the provinces of Nova Scotia, New Brunswick,

Prince Edward Island and Newfoundland and Labrador;

(d) “consumer co-operative” means an association, as determined by the Director

of Co-Operatives, that undertakes or carries on an active business where the

majority of its revenue is received from its members and such membership is

not restricted to an individual that would be a member of a marketing,

producer or employee co-operative;

(e) “defined community” means a group of persons situated within the Province

that may be reasonably distinguished by common geographic, economic or

cultural characteristics;

(f) “eligible business entity” means a taxable Canadian corporation, of which all

or substantially all of the fair market value of the property is attributable to

property used in an active business or the shares of capital stock of one or more

corporations that are eligible business entities where

(

i) the total value of the total assets of the business entity and all associated

corporations does not exceed $25 000 000.00, when calculated in

accordance with

Section 7,

(ii) the number of employees of the business entity does not exceed 500, and

(iii) at least 75% of salaries and wages paid by the business entity are paid in

the Province;

(g) “employee co-operative” means an association, as determined by the Director

of Co-Operatives,

(

i) that undertakes or carries on business with the marketing, buying,

selling, preserving, harvesting, drying, processing, manufacturing,

canning, packing, grading, storing, handling or utilizing of any product,

or the manufacturing or marketing of the by-products thereof, whose

stated objective in its Articles of Association is to provide employment

for its members and where such membership is restricted to employees

of the association, or

(ii) that takes or otherwise acquires and holds shares, stock, debentures or

takes securities of or acquires and holds membership in a single

association that would be a consumer, marketing or producer co-operative that

(

A) sells voting shares only to permanent employees of that

association, and

(

B) has at least one seat on the Board of Directors of that association;

(h) “individual” does not include a trust except a trust governed by a registered

retirement savings plan where

(

i) the individual makes contributions to the trust and those contributions,

and no other funds, can reasonably be considered to have been used by

the trust to acquire or subscribe for the share, and

(ii) the annuitant under the plan is the individual or a spouse of the

individual;

(i)“marketing co-operative” means an association, as determined by the Director

of Co-Operatives, that undertakes or carries on business with the marketing,

buying or selling of any product with a majority of its purchases of goods and

services made from members;

(j) “producer co-operative” means an association, as determined by the Director of

Co-Operatives, that undertakes or carries on business with the preserving,

harvesting, drying, processing, manufacturing, canning, packing, grading,

storing, handling or utilizing of any product, or the manufacturing or marketing

of the by-products thereof, with a majority of its purchases of goods and

services made from members;

(k) “salaries and wages paid in the Province” means remuneration paid to full time

employees of an eligible business who reside in the Province and who

regularly work at a permanent establishment of the eligible business located in

the Province;

(l) “specified investment” means

(

i) a share that was issued to a labour-sponsored venture-capital corporation

or a community economic-development corporation that is a share of the

capital stock of an eligible business entity at the time the share was

issued,

(ii) a particular debt obligation that was issued to the labour-sponsored

venture-capital corporation or a community economic-development

corporation by an entity that was an eligible business entity at the time

the particular debt obligation was issued where

(

A) the entity is not restricted by the terms of the particular debt

obligation or by the terms of any agreement related to that

obligation from incurring other debts,

(

B) the particular debt obligation, if secured, is secured solely by a

floating charge on the assets of the entity or by a guarantee referred

to in subclause (iii), and

(

C) the particular debt obligation, by its terms or any agreement

relating to that obligation, is subordinate to all other debt

obligations of the entity, except that, where the entity is a

corporation, the particular debt obligation need not be subordinate

(

I) debt obligation issued by the entity that is prescribed to be a

small business security for the purposes of paragraph (

a) of

the definition “small business property” in subsection 206(1)

of the Income Tax Act (Canada), or

(II) a debt obligation owing to a shareholder of the entity or to a

person related to any such shareholder,

(iii) a guarantee provided by the labour-sponsored venture-capital

corporation or a community economic-development corporation in

respect of a debt obligation that would, if the debt obligation had been

issued to the particular corporation at the time the guarantee was

provided, have been an eligible investment by reason of subclause (ii) at

that time, or

(iv) an option or a right granted by an eligible business entity, in conjunction

with the issue of a share or debt obligation that is an eligible investment,

to acquire a share of the capital stock of the eligible business entity that

would be an eligible investment if that share were acquired at the time

that the option or right was granted;

(m) “voting share” means, where that share refers to an association, a share that

would, if it were the only share owned by the member, entitle the member to a

vote in the affairs of the association.

3 For the purposes of clause (

d) of

Section 2 of the Act, the criteria for a community

economic-development corporation or association are that the corporation or association

(

a) has a constitution that

(

i) restricts the business of the corporation or association to

(

A) operating or carrying on business that is an active business or to

evaluating and making eligible investments in one or more active

businesses based on a set of criteria defined by the corporation,

(

B) providing information to and educating investors in the defined

community as to the role of capital in business, the value of equity

investments to the defined community and the rights and

obligations of corporations and shareholders,

(

C) investing the capital raised, to which a tax credit pursuant to the

Act has been issued, in eligible businesses located within the

defined community,

(

D) exercising ownership rights with respect to the eligible investments

made by the corporation,

(

E) providing the administrative support necessary to carry on the

business of the corporation, including preparation of annual reports

and the holding of meetings of shareholders and the Board of

Directors,

(ii) describes the defined community for which the corporation was formed,

(iii) makes provisions for annual general meetings of the shareholders;

(

b) has a Board of Directors, elected by the shareholders at a general meeting of

the shareholders, consisting of not less than six individuals who are residents

of the community in which the corporation or association carries on business;

and

(

c) is not a non-profit, charitable or non-taxable corporation or association.

4 For the purposes of clause (

e) of said

Section 2 of the Act, a community economic-development plan shall contain or make provisions for at least the following:

(

a) a mission statement outlining the economic-development strategy of the

corporation and the defined community it intends to serve;

(b)the amount of equity capital to be raised under the plan;

(c)that the shares issued under the plan

(i)are equity shares,

(ii) are of only one class without series and have never previously been

issued,

(iii) will only be issued from the treasury of the corporation on being fully

paid for in cash,

(iv) will, immediately following their issue, be registered in the name of each

shareholder that purchases them or in the name of a trustee, if the shares

are held by the trustee for the benefit of a shareholder, and

(

v) do not have any rights or restrictions that may be prohibited by these

regulations;

(

d) that, if a share certificate is not required to be issued to each new shareholder,

an investment confirmation be issued to each new shareholder within thirty

days of share registration, setting out at least the following:

(i)the number of shares acquired,

(ii)the price paid per share,

(iii)the total amount paid,

[(iv) Original text does not contain a subclause 4(d)(iv). ]

(

v) the procedure for obtaining the tax credit receipt pursuant to the Act.

5 For the purposes of subclause (iv) of clause (

k) of said

Section 2, there shall be a

minimum of 3 eligible investors.

(1) For the purposes of clause (

f) of subsection (1) of

Section 3 and clause (

d) of

subsection (1) of

Section 11, an application shall contain a business plan containing

at least the following information:

(

a) the amount of equity to be raised by the specified issue;

(

b) the proposed use of funds raised by the specified issue;

(

c) a

summary of the major business activities of the corporation or association,

including major revenue sources;

(

d) a listing of the Directors of the eligible business including names, addresses

and background information.

(2) [repealed]

(1) For the purposes of clause (

d) of

Section 4 of the Act, the total assets of an eligible

business at the end of a taxation year as shown in its financial statements, means the

aggregate of the following amounts shown in those financial statements:

(

a) the amounts which are the net carrying costs of assets, other than assets the

cost of which is depreciated or amortized; and

(

b) the amounts which are the undepreciated cost and unamortized cost of those

assets, the cost of which is depreciated or amortized.

(2) There shall be no duplication in calculating the amounts referred to in subsection (1).

(3) If any portion of the appraisal surplus in respect of any assets shown in the financial

statements has been depreciated or amortized by the corporation, the amount referred

to in subsection (1) shall be the amount of the appraisal surplus in respect of the

asset, less the amount of all depreciation or amortization taken in respect of such

appraisal surplus.

(4) For the purposes of clause (

f) of said

Section 4 of the Act, an association shall

undertake or carry on business as a marketing, producer or employee co-operative as

defined in these regulations.

8 For the purposes of subsection (1) of

Section 8 of the Act, an eligible business shall make

an application for a tax credit certificate, on or before the tenth day of the month following

the month in which a share was issued, as part of a specified issue for which the tax credit

is being requested.

9 [repealed]

(1) For the purpose of clause 9(2)(

b) and clause 18A(2)(

b) of the Act,

(

a) no repayment of the amount referred to in clause 9(2)(

a) or clause 18A(2)(

a) of

the Act is required where the disposition is

(

i) a result of the death of the person who held the share,

(ii) with respect to a share that was purchased as part of a specified issue of

shares by a corporation only to its employees, a result of involuntary loss

of employment,

(iii) to a registered retirement savings plan or a registered retirement income

fund pursuant to the Income Tax Act (Canada),

(iv) a result of the corporation that issued the share ceasing to conduct

business because of, in the opinion of the Minister, the financial failure

of the corporation, or

(

v) a result of an exchange of a share of one series in a class of shares for a

share of a different series in the same class of shares, if each series of

shares within the class meets the eligibility requirements of the Act;

(

b) no repayment of the amount referred to in clause 18A(2)(

a) of the Act is

required if the tax credit is not claimed against taxes payable and the tax credit

receipt is returned to the labour-sponsored venture-capital corporation within

60 days of issue;

(

c) where the disposition is a result of the wind-up or dissolution of the

corporation that issued the share for reasons other than as provided in

subclause (a)(iv), repayment to the Minister shall be in the amount that is

determined by multiplying the total amount of the tax credits received in

respect of the shares by 48 minus the number of months the shares have been

held, divided by 48 months.

(1A) A share acquired in accordance with subclause (1)(a)(

v) is deemed to have been

acquired on the date on which the original share that was held before the exchange

was acquired.

(2) Upon application, the Minister may waive or prorate repayment of an amount

referred to in subsection 9(2) or subsection 18A(2) of the Act.

11 For the purposes of clause (

f) of

Section 12 of the Act, an association shall carry on

business as a marketing, producer or employee co-operative as defined in these

regulations.

(1) For the purposes of

Section 15 of the Act, the criteria that shall be met for a

corporation to be a registered labour-sponsored venture-capital corporation are:

(

a) the corporation is incorporated pursuant to the Companies Act or is registered

pursuant to subsection 204.81(1) of the Income Tax Act (Canada);

(

b) the corporation has not previously carried on a business, other than business

related to obtaining registration pursuant to the Act;

(

c) the corporation has or will have, immediately after registration and thereafter,

equity capital of at least twenty-five thousand dollars;

(

d) the corporation has authorized capital consisting of shares of one class without

par value which have the following rights, privileges, restrictions or conditions:

(

i) the corporation shall not redeem or purchase equity shares of that class,

except on death of the shareholder, until the time set out in subsection

18A(2) of the Act has expired,

(ii) the holder of equity shares, or the holder’s personal representative, has

the right to require the corporation to redeem such equity shares on the

holder’s death or under any circumstances that may be prescribed

pursuant to these regulations;

(

e) the corporation has a constitution that restricts the business of the corporation

(

i) assisting businesses in creating and maintaining employment by making

specified investments in eligible business entities,

(ii) exercising ownership rights with respect to investments made by the

corporation in eligible business entities,

(iii) providing the administrative support necessary to carry on the business of

the corporation, including preparation of annual reports and the holding

of meetings of shareholders and the Board of Directors;

(

f) the corporation is incorporated by a trade union, as defined in the Trade Union

Act, that has filed its constitution and by-laws with the Minister of Labour;

(

g) the articles of incorporation provide that the majority of the directors appointed

to the Board of Directors are appointed by the trade union that sponsored the

corporation, that only that trade union may replace or remove any director

appointed by that trade union and that at least two seats on the Board be

reserved for members elected from the general shareholders;

(

h) that the issue of shares complies with the Securities Act and regulations;

(

i) at least 75% of all salaries and wages paid by the corporation and any affiliate

of the corporation are paid to residents of the Province or at least 90% of all

salaries and wages paid by the corporation and any affiliate of the corporation

are paid to residents of one of the Atlantic Provinces;

(

j) the corporation together with any affiliate of the corporation employs 3 or more

employees who are residents of one of the Atlantic Provinces and whose

combined total paid hours of employment are not less than 3900 in a 12-month

period, or in the case of a short taxation year, an equivalent amount pro-rated;

and

(

k) the majority of the directors and senior officers of the corporation and any

affiliate of the corporation are residents of one of the Atlantic Provinces.

(2) [repealed]

(1) For the purposes of subsection (1) of

Section 17 of the Act, the Minister may revoke

a certificate of eligibility where the corporation

(

a) has not, with respect to equity capital raised in the Province

(

i) before March 1, 2001, invested at least 80% of the equity capital in

eligible business entities or reserves as defined in subsection 204.8(3) of

the Income Tax Act (Canada) or, in the case of a corporation registered

under the Act before December 31, 2004, approved entities, at any time

in the first 3 years immediately following the end of the corporation’s

taxation year in which the equity capital was raised,

(ii) on or after March 1, 2001, and before December 31, 2004, invested at

least 80% of the equity capital in eligible business entities or reserves as

defined in subsection 204.8(3) of the Income Tax Act (Canada) or, in the

case of a corporation registered under the Act before December 31, 2004,

approved entities, at any time in the first 12 months immediately

following the end of the corporation’s taxation year in which the equity

capital was raised,

(iii) on or after January 1, 2005, invested at least 70% of the equity capital in

eligible business entities or, in the case of a corporation registered under

the Act before December 31, 2004, approved entities, at any time in the

first 12 months immediately following the end of the corporation’s

taxation year in which the equity capital was raised; or

(aa) has not invested at least 60% of the equity capital raised in the Province

in the corporation’s taxation year in eligible business entities or, if

applicable, approved entities, within 1 year immediately following the

time referred to in subclause (a)(

i) or (a)(ii); or

(ab) has not invested at least 80% of the equity raised in the Province in the

corporation’s taxation year in eligible business entities or, if applicable,

approved entities, within 1 year immediately following the time referred to in

subclause (a)(iii);

(

b) has been suspended or otherwise restricted from issuing shares in the Province

by the Nova Scotia Securities Commission; or

(

c) on or after January 1, 2005, does not meet the eligibility criteria as set out in

Section 12.

(1A) For the purposes of clauses (1)(a), (1)(aa) and (1)(ab), investments

(

a) disposed of by the labour-sponsored venture-capital corporation are deemed to

be invested for only 9 months after disposal;

(

b) do not include any portion of any publicly traded company whose cost exceeds

15% of the total equity capital raised in the Province by the corporation unless

the investment was held prior to the investment becoming a publicly traded

company.

(2) Where a certificate of registration has been revoked by the Minister, the Minister

may at such time as the Minister deems appropriate require the corporation to pay a

penalty equal to the aggregate of

(a) 20% of all amounts raised through the issue of shares for which a tax credit

certificate was issued,

less

(b) 20% of all amounts invested by the corporation in eligible business entities.

(3) Notwithstanding subsection (2), the Minister may waive a penalty if, in the opinion

of the Minister, the corporation is or will be eligible for a new certificate of

registration upon application.

(3A) A corporation must pay a penalty imposed under subsection (2) within 90 days.

(4) Where a corporation is required to pay a penalty pursuant to said subsection (2), the

Minister may assess interest from the date that such payment is required to be made

to the date the payment is made, at a rate equal to that set by regulation 4300 of the

Income Tax Act (Canada).

14 For the purposes of clause (

e) of subsection (3) of

Section 18 of the Act, the aggregate of

all labour-sponsored venture-capital tax credits issued pursuant to

Part II of the Act for the

fiscal year of the province shall not exceed five million dollars.

15 For the purposes of

Section 20 of the Act, the annual return shall be filed on a form

acceptable to the Minister and contain at least the following information:

(

a) a copy of all forms and schedules required to be filed for the purposes of the

Income Tax Act, including financial statements required by that Act;

(

b) a list of all individuals who have made an investment in the corporation,

association or labour-sponsored venture-capital corporation, as the case may

be, in the taxation year and such list shall include the individual’s name, social

insurance number, address, amount of investment made and the date of the

investment;

(

c) details of investments, including financial statements of investees, made by a

community economic-development corporation sufficient to determine

compliance with clause 16(a);

(

d) details of any purchase, redemption or acquisition of its shares by a

community economic-development corporation sufficient to determine

compliance with clause 16(b); and

(

e) a detailed report on all potential investments reviewed during the year by a

labour-sponsored venture-capital corporation signed by 2 senior officers of the

labour-sponsored venture-capital corporation.

(1) For purposes of clause 6(1)(

d) of the Act, the Minister may revoke a certificate of

registration of a community economic-development corporation where the

corporation

(

a) has not invested

(

i) at least 40% of the equity capital raised in the Province in an eligible

business entity within 12 months after the closing date of a specified

issue,

(ii) at least 60% of the equity capital raised in the Province in an eligible

business entity within 24 months after the closing date of a specified

issue, or

(iii) at least 80% of the equity capital raised in the Province in an eligible

business entity within 36 months after the closing date of a specified

issue;

(

b) has purchased, redeemed or otherwise acquired shares issued by it if

(

i) without the prior written approval of the Minister, the cost of the

purchase, redemption or acquisition exceeds 20% of the corporation’s

retained earnings, or

(ii) the purchase, redemption or acquisition results in the corporation being

unable to pay its liabilities as they become due;

(

c) fails to comply with the requirements of the Securities Act and the Community

Economic-Development Corporations Regulations ;

(

d) fails to provide the applicable information or returns as provided in clauses

15(

c) or (d).

(2) In lieu of revoking a certificate under subsection (1) the Minister may, if a

corporation does not meet the requirements of clause 1(a), do any or all of the

following:

(

a) impose a 1% per month reduction of the guarantee provided pursuant to

Section 13A of the Act;

(

b) assess a penalty equal to 1/6 of any shortfall unless imposition of the penalty

would result in the bankruptcy of the corporation.

(3) A corporation may apply to the Minister for a reinstatement of the full amount of the

guarantee reduced pursuant to clause 2(a), or a refund of the penalty amount imposed

pursuant to clause (2)(b), as the case may be, if the corporation subsequently meets

the requirements of clause 1(a).

(1) For purposes of subsection 13A(2) of the Act, and subject to subsections (2), (3) and

(4),

(

a) where a community economic-development corporation is dissolved at any

time on or before the 4th an[n]iversary of the closing date of an issue, the

Province shall pay to each eligible investor in the corporation an amount equal

to the difference between the amount received by the eligible investor on the

wind-up of the corporation and 20% of the eligible investor’s investment in the

corporation;

(

b) where, on the 4th anniversary of the closing date of an issue, the community

economic-development corporation determines the value of eligible

investments to be less than 20% of the initial eligible investments, the Province

shall pay to each eligible investor the difference between the amount of the

valuation and 20% of the eligible investor’s initial investment.

(2) An application for payment pursuant to subsection (1) shall be

(

a) made by the community economic-development corporation on behalf of its

eligible investors;

(

b) supported by an independent valuation carried out by a chartered business

valuator or such other satisfactory documentation as determined by the

Minister; and

(

c) submitted to the Minister no later than 3 months after the 4 th anniversary of the

closing date of the issue in respect of which the application is being made.

(3) For greater certainty,

(

a) the guarantee provided for in

Section 13A of the Act shall be for a period not

exceeding 4 years from the closing date of an issue;

(

b) where the Province has made a payment pursuant to this Section, the Province

shall have no further obligation respecting a guarantee of the issue in respect of

which payment was made.

(1) For purposes of this Section, “restricted area” means the geographical areas of the

Province comprising the former cities of Halifax and Dartmouth, the former town of

Bedford, and the area commonly known as Sackville.

(2) No guarantee of an eligible investment shall be given where the proceeds of a

special issue arising from the eligible investment are invested by a community

economic-development corporation in a restricted area.

(3) Despite subsection (2), where a community economic-development corporation

invests a portion of the proceeds in a restricted area and a portion of the proceeds

outside a restricted area, a guarantee as described in

Section 17 shall apply to that

portion invested outside of the restricted area.

19 For the purposes of

Section 19 of the Act, the register must contain the name, address and

registration certificate number of each corporation registered pursuant to the Act.

Legislative History

Reference Tables

Equity Tax Credit Regulations

N.S. Reg.

18/1994

Equity Tax Credit Act

Note: The information

in these tables does not form part of the regulations and is compiled by the

Office of the Registrar of Regulations for reference only.

Source Law

The current consolidation of the Equity Tax Credit Regulations made under the Equity Tax Credit Act includes all of the following regulations:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

18/1994

Feb 2,

date

made

Feb

18, 1994

185/1994

Oct 5,

date made

Oct 28, 1994

124/2000

Jun

29, 2000

date specified

Jul 14, 2000

88/2002

Jun

28, 2002

date specified

Jul 26, 2002

141/2003

Aug 1, 2003

date specified

Aug 22, 2003

43/2004

Mar 30, 2004

date specified

Apr 16, 2004

201/2004

Sept 8, 2004

date specified

Oct 1, 2004

17/2005

Feb 11, 2005

date specified

Mar 4, 2005

The following regulations are not yet in force and are

not included in the current consolidation:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

*See subsection 3(6) of the Regulations Act for

rules about in force dates of regulations.

Amendments by Provision

ad. = added

am. = amended

fc. = fee change

ra. = reassigned

rep. = repealed

rs . = repealed and substituted

Provision affected

How affected

2(aa) ..................................................

ad. 124/2000

2(b)( i ) ...............................................

am. 141/2003

2(d) ...................................................

am. 185/1994

2(d)( i )-(ii) .........................................

ad. 185/1994

2(h)( i ) ...............................................

rs . 185/1994; am. 124/2000

2(h)(ii) ..............................................

am. 124/2000

2(h)(iii) .............................................

am. 124/2000

2 ........................................................

rs . 201/2004

3(a)( i )(B) ..........................................

am. 124/2000

3(a)( i )(C) ..........................................

am. 124/2000

3(a)(ii) ...............................................

am. 124/2000

4(a) ...................................................

am. 124/2000

6(2) ...................................................

rep. 88/2002

9 ........................................................

rep. 124/2000

10(c) .................................................

am. 185/1994

10 ......................................................

rs . 88/2002, 141/2003

10(1) .................................................

am. 43/2004

10(1)(a) .............................................

am. 43/2004

10(1)(a)(v) ........................................

ad. 43/2004

10(1)(b) .............................................

am. 43/2004

10(1A) ..............................................

ad. 43/2004

10(2) .................................................

am. 43/2004

12(1)(a) .............................................

am. 17/2005

12(1)(d)( i ) .........................................

am. 124/2000

12(1)( i )-(k) .......................................

ad. 201/2004

12(2) .................................................

rep. 17/2005

13(1)(a) .............................................

rs . 185/1994, 88/2002

13(1)(a)( i )-(ii) ...................................

am. 201/2004

13(1)(a)(iii) .......................................

ad. 201/2004

13( 1)( aa) ...........................................

ad. 185/1994 ; rs . 88/2002; am. 201/2004

13( 1)( ab) ...........................................

ad. 201/2004

13(1)(c) .............................................

ad. 201/2004

13(1A) ..............................................

ad. 141/2003 ; am.

201/2004

13(2) .................................................

am. 17/2005

13(3A) ..............................................

ad. 17/2005

15(c) .................................................

ad. 124/2000 ; am.

141/2003

15(d) .................................................

ad. 124/2000

15(e) .................................................

ad. 201/2004

16 ......................................................

ad. 124/2000 ; ra. as 16(1) 141/2003

16(1) ................................................

ra. from 16 141/2003

16(1)(a)(ii) ........................................

am. 141/2003

16(1)(b)( i ) .........................................

am. 17/2005

16(2)-(3) ...........................................

ad. 141/2003

17 ......................................................

ad. 124/2000

17(1)(b) .............................................

am. 201/2004

17(2)(b) .............................................

am. 201/2004

18 ......................................................

ad. 124/2000

19 ......................................................

ad. 141/2003

Note that changes to headings are not

included in the above table.

Editorial Notes and Corrections:

Note

Effective

date

Original text does not contain a subclause 4(d)(iv)

References to the Minister of Labour should be read as

references to the Minister of Environment and Labour in accordance with Order

in Council 2000-484 under the Public

Service Act , R.S.N.S. 1989, c. 376

Oct 1, 2000

References to the Minister of Labour should be read as

references to the Minister of Labour and Workforce Development in accordance

with Order in Council 2008-161 under the Public

Service Act , R.S.N.S. 1989, c. 376

Apr 1, 2008

References to the Minister of Labour should be read as

references to the Minister of Labour and Advanced Education in accordance

with Order in Council 2011-15 under the Public

Service Act , R.S.N.S. 1989, c. 376

Jan 11, 2011

The Community

Economic-Development Corporation Regulations (N.S. Reg. 168/2011)

referred to in s. 16(1)(

c) are made rules and are deemed not to be

regulations under the Regulations Act in accordance with amendments to the Securities

Act , R.S.N.S. 1989, c. 418, made by S.N.S. 2018, c. 42, which adds

subsection 150 A( 8).

Oct 11, 2018

References to the Minister of Labour should be read as

references to the Minister of Labour, Skills and

Immigration in accordance with Order in Council 2021-208 under the Public Service Act , R.S.N.S. 1989, c.

376 .

Aug 31, 2021

Repealed and Superseded:

N.S.

Regulation

Title

In force

date

Repealed

date

Note: Only

regulations that are specifically repealed and replaced appear in this

table. It may not reflect the entire

history of regulations on this subject matter.