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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 (January 29, 2008, effective January 1, 2007), N.S. Reg. 63/2008
1 These regulations may be cited as the Volunteer Fire Fighter Tax Credit Regulations.
2 (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
4 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) the individual provides fire services as a member of a volunteer fire department during the taxation year;
(b) the individual 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.
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:
(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;
[Note: Effective October 22, 2013, the reference 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.]
(e) a statement that the information contained in the report is true and correct, signed by the fire chief.