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Part II .

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Maximum Amount of Capital Investment Tax Credits for Approved Projects Regulations

made under subsection 49A(14A) of the

Income Tax Act

R.S.N.S. 1989, c. 217

N.S. Reg. 149/2016 (effective January 1, 2015)

amended to N.S. Reg. 44/2023 (effective October 1, 2022)

Table of Contents

Please note: this table of contents is provided for convenience of reference and does not form part of the regulations.

Click here to go to the text of the regulations .

Citation

Maximum amount of capital investment tax credits for approved project

Citation

1 These regulations may be cited as the Maximum Amount of Capital Investment Tax

Credits for Approved Projects Regulations .

Maximum amount of capital investment tax credits for approved project

2 The amount that may not be exceeded under subsection 49A(7A) of the Act, as the

aggregate amount of tax credits claimed by a corporation in respect of an approved

project, is $100 million.

Legislative History

Reference Tables

Maximum Amount of Capital Investment Tax Credits for Approved Projects Regulations

N.S. Reg. 149/2016

Income Tax 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 Maximum Amount of Capital Investment Tax Credits for Approved Projects Regulations made under the Income Tax Act includes all of the following regulations:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

149/2016

Jan 1, 2015

date specified

Aug 19, 2016

44/2023

Oct 1, 2022

date specified

Mar 10, 2023

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 = repealed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 = repealed and substituted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........................................................

am. 44/2023

Note that changes to headings are not included in the above table.

Editorial Notes and Corrections

Note

Effective

date

Repealed and Superseded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Repealed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.