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NEWFOUNDLAND AND

LABRADOR

REGULATION 43/09

Child and Parental Benefits Regulations

under the

Income Tax Act, 2000

(O.C. 2009-160)

Amended by:

2010 c37 s5

60/11

2013 cA-3.1 s90

48/16

31/21

25/22

9/24

16/26

NEWFOUNDLAND AND

LABRADOR

REGULATION 43/09

Child and Parental Benefits Regulations

under the

Income Tax Act, 2000

(O.C. 2009-160)

(Filed May 26, 2009

Under the authority of

section 68 of the Income Tax Act, 2000,

the Lieutenant-Governor in council makes the following regulations.

Dated at St. Johns

, May 13, 2009 .

Gary Norris

Clerk of the Executive Council

REGULATIONS

Analysis

Short title

Definition

PART I

NEWFOUNDLAND AND LABRADOR CHILD BENEFIT

Definition

Qualified dependent

Child benefit calculation

5.1

Child benefit payment for shared-custody parent

Nutritional supplement benefit

6.1

Nutritional supplement payment for shared-custody parent

Benefit reduction calculation

Indexation

PART II

PARENTAL BENEFITS

[Rep. by 48/16 s17]

Rep. by 48/16 s17

Rep. by 48/16 s17

Rep. by 48/16 s17

Rep. by 48/16 s17

Rep. by 48/16 s17

Rep. by 48/16 s17

Rep. by 48/16 s17

PART III

REPEAL AND COMMENCEMENT

Repeal

Commencement and expiry

Short title

These regulations may be cited as the Child and Parental Benefits Regulations .

43/09 s1

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Definition

In these regulations, "Act" means the Income Tax Act, 2000 .

43/09 s2

PART I

NEWFOUNDLAND

AND

LABRADOR

CHILD BENEFIT

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Definition

In this Part, "NLCB" means the Newfoundland

and Labrador

child benefit defined in paragraph 38(1)(

b) of the Act.

43/09 s3

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Qualified dependent

A person who is a qualified dependent of an eligible individual on the first day of a month is a qualified dependent of that individual for that month.

43/09 s4

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Child benefit calculation

The amount of the Newfoundland and Labrador child benefit that applies for a qualified dependent of an eligible individual that is considered to have arisen during a month in relation to which the year is the base taxation year is the amount of NLCB, if it is positive, calculated according to the following formula:

NLCB = 1/12[(A+B+C+D)-E]

where

A =$1,788 for the first qualified dependent;

B =$1,896 for the second qualified dependent;

C =$2,036 for the third qualified dependent;

D =$2,188 times the number of qualified dependents in excess of

3; and

E =the benefit reduction calculated under

section 7.

43/09 s5 ; 9/24 s1

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Child benefit payment for shared-custody parent

5.1

(1)Notwithstanding

section 5, if an eligible individual is a shared-custody parent in respect of one or more qualified dependants at the beginning of a month, the overpayment considered by

section 5 to have arisen during the month is equal to the amount determined by the formula

1/2 (A +

B) where

the amount determined by the formula in section5, calculated without reference to this section; and

the amount determined by the formula in

section 5, calculated without reference to this

section and subparagraph ( b

)(ii) of the definition "eligible individual" in

section 122.6 of the federal Act.

(2) Subsection (1) applies for amounts that are considered to be

paid during the months after June 2011.

2010 c37 s5

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Nutritional supplement benefit

An eligible individual who receives on behalf of a qualified dependent the NLCB calculated in accordance with these regulations is entitled to receive, for the 59 month

period effective the first of the month following the month during which birth occurred, a supplementary benefit of $150 a month.

43/09 s6 ; 31/21 s1 ; 25/22 s1 ; 9/24 s2

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Nutritional supplement payment for shared-custody parent

6.1

(1)Notwithstanding

section 6, if an eligible individual is a shared-custody parent in respect of one or more qualified dependants at the beginning of a month, the supplementary benefit provided by

section 6 for a month is equal to the amount determined by the formula

1/2 (A +

B) where

A =

the amount provided by

section 6, calculated without reference to this section, and

B =

the amount provided by

section 6, calculated without reference to this

section and subparagraph ( b

)(ii) of the definition "eligible individual" in

section 122.6 of the federal Act.

(2) Subsection (1) applies for amounts that are considered to be

paid during the months after June 2011.

2010 c37 s5

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Benefit reduction calculation

Where the adjusted income of an eligible individual for a base taxation year, in relation to a month

(

a) is less than or equal to $20,397, the benefit reduction "E" shall equal zero; and

(

b) is greater than $20,397, the benefit reduction "E" shall be calculated by multiplying the difference between the adjusted income and $20,397 by

(i)

10.61

% where there is one qualified dependent,

(ii)

21.86

% where there are 2 qualified dependents,

(iii)

33.94% where there are 3 qualified dependents, and

(iv)

the total of 33.94%, and the product obtained by multiplying the number of qualified dependents in excess of

3 by 12.98%.

60/11 s1 ; 9/24 s3l 16/26 s1

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Indexation

(1) All amounts expressed in dollars in this Part, except in sections 6, 6.1 and 7, shall be indexed in accordance with subsection 6.1(2) of the Act and for that purpose "relevant section" in paragraph 6.1(3)(

b) of the Act is considered to include these regulations.

(2) Notwithstanding subsection (1), for the 2023 base taxation year,

(

a) subparagraph 6.1(2)(b)(ii) of the Act shall be calculated using the following formula:

(A/B - 1) x 0.5

where

A is the consumer price index for the 12 month

period ending September 30, 2023, and

B is the consumer price index for the 12 month

period preceding the period referred to in the description of A; and

(

b) paragraph 6.1(2)(

a) of the Act shall be read as "the amount that would be used under the relevant

section as of January 1, 2024".

(3) Notwithstanding

section 6.1 of the Act, the amounts referred to in

section 5 shall not be adjusted before July 1, 2024.

43/09 s8 ; 25/22 s2 ; 9/24 s4

PART II

PARENTAL BENEFITS

[Rep. by 48/16 s17]

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48/16 s17

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48/16 s17

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48/16 s17

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48/16 s17

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48/16 s17

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Rep. by 48/16 s17

[Rep. by 48/16 s17]

48/16 s17

PART III

REPEAL AND

COMMENCEMENT

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Repeal

The Child Benefit Regulations, 2007

, Newfoundland and Labrador Regulation 120/07, are repealed.

43/09 s16

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Commencement and expiry

(1)Part I is considered to have come into force on July 1, 2007.

(2) Part II is considered to have come into force on January 1, 2008.

(3) Part II expires and is considered repealed on April 15, 2019.

48/16 s3

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