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Sport and Recreation Activity Designation Regulations

made under Section 12A of the
Income Tax Act
R.S.N.S. 1989, c. 217
O.I.C. 2005-368 (August 19, 2005), N.S. Reg. 168/2005

1 These regulations may be cited as the Sport and Recreation Activity Designation Regulations.

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

3 For the purposes of the deduction provided for in Section 12A of the Act, a designated sport or recreation activity means a sport, physical recreation or physical activity program or organization that is registered with the Nova Scotia Department of Health and Wellness before December 31 of the applicable taxation year.
[Note: the reference to the Office of Health Promotion has been updated in accordance with Order in Council 2011-15 under the Public Service Act, R.S.N.S. 1989, c. 376, effective January 11, 2011.]