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.

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Volunteer Fire Fighter Tax Credit Regulations

made under subsection 38A(8) of the

Income Tax Act

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

O.I.C. 2008-24 (effective January 1, 2007), N.S. Reg. 63/2008

amended to O.I.C. 2022-46 (effective January 1, 2021), N.S. Reg. 27/2022

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

Definitions

Volunteer fire department

Volunteer fire fighter

Report by fire chief

Citation

1 These regulations may be cited as the Volunteer Fire Fighter Tax Credit Regulations .

Definitions

(1) In these regulations,

(a) “Act” means the Income Tax Act ;

(b) “Fire Marshal” means the person designated as the Fire Marshal under

subsection 9(2) of the Fire Safety Act .

Volunteer fire department

3 For the purposes of the definition of volunteer fire department in clause 38A(1)(

c) of the

Act, a volunteer fire department is a fire department that the Fire Marshal recognizes as a

volunteer fire department.

Volunteer fire fighter

(1) For the purposes of the definition of volunteer fire fighter in clause 38A(1)(

d) of

the Act, a volunteer fire fighter is an individual who satisfies all of the following

criteria during a taxation year:

(

a) provides fire services as a member of a volunteer fire department during the

taxation year;

(

b) participates in at least 20% of each of the following activities during the

taxation year:

(

i) responses by the volunteer fire department to emergency calls,

(ii) training sessions conducted by the volunteer fire department,

(iii) meetings held by the volunteer fire department.

(2) Subclauses (1)(b)(ii) and (iii) do not apply to the 2020 and 2021 taxation years.

Report by fire chief

5 A report by the fire chief of a volunteer fire department under subsection 38A(4) of the

Act must include all of the following:

(

a) the name and location of the volunteer fire department;

(

b) the name of the fire chief;

(

c) a list of eligible volunteer fire fighters who are members of the volunteer

fire department, including all of the following for each volunteer fire fighter:

(

i) name,

(ii) social insurance number,

(iii) number of months served as a volunteer fire fighter during the

taxation year,

(iv) amount of salary, wages, expense allowance or reimbursement for

expenditures paid to the volunteer fire fighter during the taxation

year,

(

v) confirmation of participation in at least 20% of each of the activities

specified in clause 4(b);

(

d) any information that the Minister of Finance of the Province, or a person

designated by the Minister of Finance of the Province, requires to determine

whether the volunteer fire fighter is eligible for a deduction under

Section

38A of the Act and these regulations;

(

e) a statement that the information contained in the report is true and correct,

signed by the fire chief.

Legislative History

Reference Tables

Volunteer Fire Fighter Tax Credit Regulations

N.S. Reg.

63/2008

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 Volunteer Fire Fighter Tax Credit 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

63/2008

Jan 1,

date

specified

Mar

16, 2007

183/2020

Jan 1, 2020

date specified

Jan 1, 2021

27/2022

Jan 1, 2021

date specified

Mar 11, 2022

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

4 ........................................................

rs. 183/2020

4(2) .................................................

am. 27/2022

Note that changes to headings are not

included in the above table.

Editorial Notes and Corrections

Note

Effective

date

T he reference in s. 5(

d) to the Minister of Finance should be read as a

reference to the Minister of Finance and Treasury Board in accordance with

Order in Council 2013-348 under the Public Service Act , R.S.N.S. 1989,

c. 376.

Oct 22, 2013

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.