Maximum Amount of Capital Investment Tax Credits for Approved Projects Regulations

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.

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

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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.