Acts and Regulations

R-10 - Residential Property Tax Relief Act

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Full text
Current to 1 January 2024
CHAPTER R-10
Residential Property
Tax Relief Act
Definitions
1In this Act
“Administrator” means the administrator of the Residential Property Tax Relief Act as appointed by Service New Brunswick and includes any person designated in writing by the Administrator to act on behalf of the Administrator;(administrateur)
“allowance” means the amount allowed or to be allowed under section 6.1;(allocation)
“assessed” means assessed in accordance with the Assessment Act;(évalué)
“common interest” means a common interest as defined in the Condominium Property Act;(intérêt commun)
“condominium corporation” means a corporation as defined in the Condominium Property Act;(association condominiale)
“condominium unit” means a unit as defined in the Condominium Property Act;(partie privative d’un condominium)
“credit” means the amount credited or to be credited under section 2 or 2.1;(crédit)
“Director” means the Executive Director of Assessment of Service New Brunswick and includes any person designated in writing by the Executive Director to act on behalf of the Executive Director;(directeur)
“grant” Repealed: 1978, c.47, s.1
“Minister” Repealed: 1989, c.N-5.01, s.39
“prescribed” means prescribed by the regulations;(prescrit)
“real property” means real property as defined in the Assessment Act;(biens réels)
“residence” means a building or part of a building used as a self-contained domestic establishment containing necessary facilities for sleeping and the preparation and serving of meals;(résidence)
“taxes” means taxes imposed under subsection 5(1) of the Real Property Tax Act;(impôts)
“tenant” means a person who, upon payment of rent or other consideration and under a lease or contract, written or oral, occupies a residence situated upon real property assessed in the name of another person, but does not include(locataire)
(a) a person occupying a residence that is also occupied by the person in whose name the real property is assessed, or
(b) a person who, directly or indirectly, receives any financial assistance, support or concession under any program provided directly or indirectly by the Province of New Brunswick to assist that person in occupying a residence.
1973, c.90, s.1; 1978, c.47, s.1; 1986, c.8, s.114; 1986, c.70, s.1; 1989, c.55, s.48; 1989, c.N-5.01, s.39; 1998, c.12, s.19; 2008, c.31, s.1; 2009, c.C-16.05, s.75
Eligibility for credit
2(1)A person in whose name real property is assessed shall be credited by the Minister of Finance and Treasury Board against taxes owing in respect of that real property for the year 1984 or any succeeding year a prescribed amount if on January 1, 1984 or on the first day of January in any such succeeding year that person maintains his principal residence on the real property or maintains thereon a residence for his spouse or children.
2(1.01)A person in whose name real property is assessed on January 1, 1999, or on the first day of January in any succeeding year shall be deemed for the purposes of subsection (1) to have maintained his or her principal residence on the real property for the year 1999 or any succeeding year if that person
(a) maintains his or her residence on the real property for at least one hundred and eighty-three days during the year, and
(b) is not otherwise entitled under subsection (1) to a credit against taxes owing in respect of real property for that year.
2(1.1)A person in whose name real property is assessed, shall be credited by the Minister of Finance and Treasury Board against taxes owing in respect of that real property for the year 1978 or any succeeding year a prescribed amount if the real property
(a) is to be used as only one residence, whether or not it is completed, and
(b) has not been occupied by himself or any other person or has not been leased.
2(1.2)A person who, on or after January 1, 1983, becomes the owner of real property on which he or she establishes or subsequently establishes his or her principal residence or a residence for his or her spouse or children, is, notwithstanding that he or she has received a credit against taxes owing for that year in respect of other real property on which he or she no longer maintains a residence for himself or herself or for his or her spouse or children, entitled to a credit against taxes owing in respect of that real property for the year in which he or she establishes his or her principal residence or a residence for his or her spouse or children, or, if the taxes have been paid, to a rebate of such taxes, in an amount equal to
(a) the amount that would have been credited in respect of that property for the year if a credit had been authorized under subsection (1), less
(b) the amount realized by multiplying the amount referred to in paragraph (a) by the fraction that results from dividing the number of days in that year into the greater of
(i) the number of days that expired prior to the date on which the residence was first established by the person for himself or herself, his or her spouse or children on that real property, or, if such residence was maintained by him or her prior to his or her becoming owner of the real property, the date on which he or she became the owner, and
(ii) the number of days that expired prior to the date on which he or she ceased to maintain a residence for himself or herself, his or her spouse or children on any other real property in respect of which he or she received a credit against taxes owing for that year.
2(2)Where real property is assessed jointly in the names of more than one person, and one of the persons in whose names the real property is assessed would be entitled to a credit under subsection (1) or (1.1) if the real property had been assessed in his name alone, the credit shall be applied in respect of that real property notwithstanding that the other persons in whose name the real property is assessed do not qualify for the credit.
2(3)Where, in respect of the same real property, separate assessments are made in the names of more than one person, and one of the persons in whose names the real property is assessed would be entitled to a credit under subsection (1) or (1.1) if the real property had been assessed in his name alone, that person is entitled to a credit but only in respect of the amount of the assessment in his name.
2(4)Where real property is assessed in the name of an estate and is occupied by a beneficiary of that estate under circumstances that
(a) do not make the beneficiary a tenant, and
(b) would entitle the beneficiary to a credit under subsection (1) or (1.1) had the real property been assessed in the name of the beneficiary,
the credit shall be applied in respect of the obligation of the estate to pay taxes on the real property.
2(5)Repealed: 1986, c.13, s.5
2(6)Repealed: 1982, c.7, s.16
2(7)Where a person who is entitled to a credit under subsection (1), (1.2) or (8) uses any portion of the real property for any industry, trade, business, profession or vocation or under lease or agreement allows any other person to so use any portion of the real property, that person is entitled to a credit in respect only of the portion of the real property that is used as his principal residence or the residence of his spouse or children.
2(8)Where a person in whose name real property is assessed maintains on January 1, 1984, or on the first day of January in any succeeding year his principal residence on the real property or maintains thereon a residence for his spouse or children, and the real property contains two or more residences including his own or that of his spouse or children, regardless of whether on that date the other residence or residences are occupied, that person is entitled to a credit in respect only of that portion of the real property that is used as his principal residence or the residence of his spouse or children.
2(8.1)Where under an agreement of purchase and sale, a person who maintained his or her principal residence on real property assessed in the name of another person or who maintained a residence for his or her spouse or children on that real property becomes the owner of that real property, that person is entitled under this Act to a credit against taxes owing on that real property, or if the taxes have been paid, to a rebate of those taxes, for the period determined under subsection (8.2), as if that person had been the owner during that period, if
(a) the person was required, under the agreement of purchase and sale, to purchase the real property within three years after the date the agreement was executed,
(b) the person maintained his or her principal residence on the real property or maintained on the real property a residence for his or her spouse or children after the date the agreement of purchase and sale was executed,
(c) the agreement of purchase and sale was registered in the registry office for the county in which the real property lies within ninety days after it was executed,
(d) the person became the owner of the real property in accordance with the agreement of purchase and sale, and
(e) no other person was entitled to a credit against taxes owing in respect of the real property or to a rebate of such taxes for that period.
2(8.2)For the purposes of subsection (8.1), the period for which a person is entitled to a credit or a rebate of taxes is as follows:
(a) in respect of the year in which the person becomes the owner of the real property under the agreement of purchase and sale, the portion of that year, immediately before he or she became the owner, during which the person maintained his or her principal residence on the real property or maintained on that real property a residence for his or her spouse or children; and
(b) in respect of any year or years before the year referred to in paragraph (a), to a maximum of three years immediately before the person became the owner of the real property, the portion of that year or those years after the date the agreement of purchase and sale was executed during which the person maintained his or her principal residence on the real property or maintained on that real property a residence for his or her spouse or children.
2(8.3)Subsections (8.1) and (8.2) apply to agreements of purchase and sale executed after the commencement of this subsection.
2(9)Notwithstanding subsection (1) or (1.1), the person in whose name real property is assessed is not entitled to a credit with respect to more than 0.5 hectares of real property on which a residence is maintained.
2(10)Notwithstanding any other provision of this section, no person is entitled under this section to a credit against taxes owing in respect of real property or to a rebate of taxes paid in respect of real property for a year that is after 2007.
1973, c.90, s.2; 1978, c.47, s.1; 1980, c.49, s.2; 1981, c.69, s.1; 1982, c.3, s.69; 1982, c.7, s.16; 1983, c.80, s.1; 1986, c.13, s.5; 1989, c.N-5.01, s.39; 1999, c.6, s.1; 2008, c.31, s.2; 2008, c.45, s.33; 2019, c.29, s.140
Idem
2.1(1)A person in whose name real property is assessed shall be credited by the Minister of Finance and Treasury Board against taxes owing in respect of that real property for the year 2008 or any succeeding year a prescribed amount if on January 1, 2008, or on the first day of January in any such succeeding year,
(a) the person maintains his or her principal residence or a principal residence for his or her spouse or children on the real property and is a resident of New Brunswick, or
(b) the person maintains a principal residence for his or her spouse or children on the real property and the spouse or children are residents of New Brunswick.
2.1(2)A person in whose name real property is assessed on January 1, 2008, or on the first day of January in any succeeding year, shall be deemed for the purposes of subsection (1) to have maintained his or her principal residence on the real property for the year 2008 or any succeeding year if that person
(a) maintains his or her residence on the real property for at least 183 days during the year, and
(b) is not otherwise entitled under subsection (1) to a credit against taxes owing in respect of real property for that year.
2.1(3)A person in whose name real property is assessed shall be credited by the Minister of Finance and Treasury Board against taxes owing in respect of that real property for the year 2008 or any succeeding year a prescribed amount if the real property
(a) is to be used as only one residence, whether or not it is completed, and
(b) has not been occupied by that person or any other person or has not been leased.
2.1(4) Subject to subsection (6), where, on or after January 1, 2008, a condominium corporation is created in relation to real property, the person in whose name the real property is assessed is entitled, for the period referred to in subsection (5), to a credit against taxes owing or, if taxes have been paid, to a rebate of the taxes paid in respect of that portion of the real property
(a) that has not been occupied by that person or any other person or has not been leased, and
(b) that consists of
(i) condominium units, each of which is to be used as only one residence, and
(ii) the common interests appurtenant to those condominium units.
2.1(5)For the purposes of subsection (4), the period for which the person referred to in that subsection is entitled to a credit or rebate of taxes is as follows:
(a) the year during which the condominium corporation is created, and
(b) the year or years before the year referred to in paragraph (a) during which the real property was under construction, to a maximum of 3 years immediately before the year in which the condominium corporation is created.
2.1(6)Notwithstanding paragraph (5)(b), no person is entitled under subsection (4) to a credit against taxes owing or to a rebate of taxes paid in respect of real property or any portion of real property for a year that is before 2008.
2.1(7)A person who, on or after January 1, 1983, becomes the owner of real property on which he or she establishes or subsequently establishes, in the year 2008 or any succeeding year, his or her principal residence or a principal residence for his or her spouse or children, is, if the person is a resident of New Brunswick at the time of the establishing of the principal residence for himself or herself or for his or her spouse or children and notwithstanding that he or she has received a credit against taxes owing for that year in respect of other real property on which he or she no longer maintains a residence for himself or herself or his or her spouse or children, entitled to a credit against taxes owing in respect of that real property for the year in which he or she establishes his or her principal residence or a principal residence for his or her spouse or children, or, if the taxes have been paid, to a rebate of such taxes, in an amount equal to
(a) the amount that would have been credited in respect of that property for the year if a credit had been authorized under subsection (1), less
(b) the amount realized by multiplying the amount referred to in paragraph (a) by the fraction that results from dividing the number of days in that year into the greater of
(i) the number of days that expired prior to the date on which the principal residence was first established by the person for himself or herself or for his or her spouse or children on that real property, or, if such residence was maintained by the person prior to the person becoming owner of the real property, the date on which the person became the owner, and
(ii) the number of days that expired prior to the date on which the person ceased to maintain a residence for himself or herself or for his or her spouse or children on any other real property in respect of which the person received a credit against taxes owing for that year.
2.1(8)Where real property is assessed jointly in the names of more than one person, and one of the persons in whose names the real property is assessed would be entitled to a credit or rebate under subsection (1), (3) or (4) if the real property had been assessed in his or her name alone, the credit or rebate shall be applied in respect of that real property notwithstanding that the other persons in whose name the real property is assessed do not qualify for the credit or rebate.
2.1(9)Where, in respect of the same real property, separate assessments are made in the names of more than one person, and one of the persons in whose names the real property is assessed would be entitled to a credit or rebate under subsection (1), (3) or (4) if the real property had been assessed in his or her name alone, that person is entitled to a credit or rebate but only in respect of the amount of the assessment in his or her name.
2.1(10)Where real property is assessed in the name of an estate and is occupied by a beneficiary of that estate who is a resident of New Brunswick under circumstances that
(a) do not make the beneficiary a tenant, and
(b) would entitle the beneficiary to a credit or rebate under subsection (1), (3) or (4) had the real property been assessed in the name of the beneficiary,
the credit or rebate shall be applied in respect of the obligation of the estate to pay taxes on the real property.
2.1(11)Where a person who is entitled to a credit under subsection (1), (7) or (12) uses any portion of the real property for any industry, trade, business, profession or vocation or under lease or agreement allows any other person to so use any portion of the real property, that person is entitled to a credit in respect only of the portion of the real property that is used as his or her principal residence or the principal residence of his or her spouse or children.
2.1(12)Where a person in whose name real property is assessed maintains on January 1, 2008, or on the first day of January in any succeeding year, his or her principal residence or a principal residence for his or her spouse or children on the real property, and the real property contains two or more residences including his or her own or that of his or her spouse or children, regardless of whether on that date the other residence or residences are occupied, that person is entitled to a credit in respect only of that portion of the real property that is used as his or her principal residence or the principal residence of his or her spouse or children.
2.1(13)Where under an agreement of purchase and sale, a person who maintained his or her principal residence on real property assessed in the name of another person or who maintained a principal residence for his or her spouse or children on that real property becomes the owner of that real property, that person is entitled under this Act to a credit against taxes owing on that real property, or if the taxes have been paid, to a rebate of those taxes, for the period determined under subsection (14), as if that person had been the owner during that period, if
(a) the person was required, under the agreement of purchase and sale, to purchase the real property within 3 years after the date the agreement was executed,
(b) the person maintained his or her principal residence on the real property or maintained on the real property a principal residence for his or her spouse or children after the date the agreement of purchase and sale was executed,
(c) the agreement of purchase and sale was registered within 90 days after it was executed
(i) in the registry office for the county in which the real property lies, or
(ii) in the land titles office for the land registration district in which the real property lies,
(d) the person became the owner of the real property in accordance with the agreement of purchase and sale,
(e) no other person was entitled to a credit against taxes owing in respect of the real property or to a rebate of such taxes for that period, and
(f) the person was a resident of New Brunswick during that period.
2.1(14)For the purposes of subsection (13), the period for which a person is entitled to a credit or a rebate of taxes is as follows:
(a) in respect of the year in which the person becomes the owner of the real property under the agreement of purchase and sale, the portion of that year, immediately before he or she became the owner, during which the person maintained his or her principal residence on the real property or maintained on that real property a principal residence for his or her spouse or children; and
(b) in respect of any year or years before the year referred to in paragraph (a), to a maximum of 3 years immediately before the person became the owner of the real property, the portion of that year or those years after the date the agreement of purchase and sale was executed during which the person maintained his or her principal residence on the real property or maintained on that real property a principal residence for his or her spouse or children.
2.1(15)Notwithstanding subsection (1) or (3), the person in whose name real property is assessed is not entitled to a credit with respect to more than 0.5 hectare of real property on which a residence is maintained.
2008, c.31, s.3; 2009, c.C-16.05, s.75; 2019, c.29, s.140
Principal residence and New Brunswick residency
2.2(1)For the purposes of section 2.1, a person or the spouse or children of a person shall not have more than one principal residence at a time.
2.2(2)For the purposes of section 2.1, the Administrator shall, subject to subsection (1), determine, with respect to any period,
(a) whether any residence of a person was his or her principal residence during that period,
(b) whether any residence of a person’s spouse or children was the spouse’s or children’s principal residence during that period,
(c) whether a person was a resident of New Brunswick during that period, and
(d) whether the spouse or children of a person were residents of New Brunswick during that period.
2.2(3)In making a determination under paragraph (2)(a), the Administrator shall consider the criteria prescribed and any other matter the Administrator considers relevant.
2.2(4)In making a determination under paragraph (2)(b), the Administrator shall consider the criteria prescribed and any other matter the Administrator considers relevant.
2.2(5)The Administrator shall determine, under paragraph (2)(c), that a person was a resident of New Brunswick during any period if the Administrator
(a) is satisfied, based on information contained in the databases prescribed and any other information that the Administrator considers relevant, that the person resided in New Brunswick during the period, and
(b) is satisfied that the person did not have a principal residence located outside New Brunswick during the period.
2.2(6)The Administrator shall determine, under paragraph (2)(d), that the spouse or children of a person were residents of New Brunswick during any period if the Administrator
(a) is satisfied, based on information contained in the databases prescribed and any other information that the Administrator considers relevant, that the spouse or children resided in New Brunswick during the period, and
(b) is satisfied that the spouse or children did not have a principal residence located outside New Brunswick during the period.
2.2(7)With respect to the period in question, the Administrator shall determine
(a) for the purposes of paragraph (5)(b), whether any residence located outside New Brunswick was the principal residence of a person, and
(b) for the purposes of paragraph (6)(b), whether any residence located outside New Brunswick was the principal residence of the spouse or children of a person.
2.2(8)Subsection (3) applies with the necessary modifications to a determination under paragraph (7)(a) and subsection (4) applies with the necessary modifications to a determination under paragraph (7)(b).
2008, c.31, s.3
Repealed
3Repealed: 2012, c.43, s.4
1973, c.90, s.3; 2012, c.43, s.4
One credit per year limit
4Notwithstanding section 2 or 2.1 except for a credit under subsection 2(1.1) or (1.2) or subsection 2.1(3), (4) or (7), no person is entitled to receive more than one credit in any year.
1973, c.90, s.4; 1978, c.47, s.3; 1981, c.69, s.2; 2008, c.31, s.4
Occupation by two spouses
4.1Notwithstanding section 2 or 2.1, where two spouses occupy a residence together during all or a portion of any year not more than one credit under subsection 2(1) or 2.1(1) shall be applied for that year in respect of real property owned by either or both of the spouses, and such credit, if any, shall be applied only with respect to the real property on which the principal residence of the spouses is maintained.
1980, c.49, s.3; 2008, c.31, s.5
Factors not affecting amount of credit
5The amount of a credit in any year shall not be affected by any credit or rebate of taxes under section 21 of the Real Property Tax Act.
1973, c.90, s.5; 1975, c.54, s.1
Application for review respecting credit
6A person
(a) who has not received a credit and who believes he is entitled thereto,
(b) who disputes the amount of a credit, or
(c) who is allowed a credit in respect only of a portion of his real property pursuant to subsection 2(7) or (8) or subsection 2.1(11) or (12) and disputes the apportionment,
may, on or before December 31 of the third year following the year in which the notice under subsection 7(2) of the Real Property Tax Act was mailed, apply in a form provided under section 9 to the Administrator to have a credit applied against the person’s obligation to pay taxes, or to have the amount of the credit or the apportionment reviewed, as the case may be.
1973, c.90, s.6; 1975, c.54, s.2; 1978, c.47, s.4; 1981, c.69, s.3; 1983, c.81, s.2; 1989, c.N-5.01, s.39; 1997, c.37, s.1; 2008, c.31, s.6
Allowances
6.1(1)Upon application to the Administrator, a person in whose name real property is assessed shall be allowed an amount determined in accordance with the regulations as an allowance to be applied against any tax arrears and penalties payable under the Real Property Tax Act and against taxes owing in respect of the real property for the year 1995 or any succeeding year if the person qualifies for a credit under section 2 or 2.1 in respect of that real property and the total taxable income of
(a) the person, and
(b) the person’s spouse or the individual with whom the person cohabits in a conjugal relationship, if any,
did not exceed a prescribed amount in the previous calendar year.
6.1(1.1)Repealed: 1993, c.30, s.1
6.1(2)The application referred to in subsection (1) shall be submitted to the Administrator on or before December 31 of the third year following the year in which the notice in respect of the real property was mailed under subsection 7(2) of the Real Property Tax Act.
6.1(3)An allowance in respect of real property under subsection (1) is only available in respect of that portion of the real property in respect of which a credit is available under section 2 or 2.1.
6.1(4)Repealed: 1993, c.30, s.1
1986, c.70, s.2; 1988, c.40, s.1; 1989, c.N-5.01, s.39; 1993, c.30, s.1; 1993, c.49, s.1; 1995, c.19, s.1; 2000, c.4, s.1; 2008, c.31, s.7; 2008, c.45, s.33
Repealed
7Repealed: 1978, c.47, s.5
1973, c.90, s.7; 1978, c.47, s.5
Repealed
8Repealed: 1978, c.47, s.5
1973, c.90, s.8; 1978, c.47, s.5
Repealed
8.1Repealed: 1978, c.47, s.5
1976, c.53, s.1; 1978, c.47, s.5
Forms
9The Director shall provide to the public at each regional assessment office and other prescribed places copies of forms for applications under sections 6 and 6.1 and for appeals under section 10.
1973, c.90, s.9; 1978, c.47, s.6; 1983, c.81, s.3; 1986, c.70, s.3; 1989, c.N-5.01, s.39
Review of section 6 applications, appeal to Director
10(1)The Administrator shall review all applications made under section 6 and shall notify the applicant within thirty days after the date of the application as to the disposition of the application.
10(2)Repealed: 1978, c.47, s.7
10(3)The Administrator may designate in writing any person employed by Service New Brunswick to act on behalf of the Administrator for the purposes of this section.
10(4)A person may appeal the disposition of his application by the Administrator to the Director by mailing within twenty days after notification of that disposition a notice of appeal in a form provided under section 9 to such address as is indicated on the notice of appeal.
10(5)The decision of the Director as to
(a) whether a person is entitled to a credit or an allowance,
(b) the amount of a credit or an allowance,
(c) the portion of real property that is used as a residence and the assessment to be placed on that portion, and
(d) the existence or non-existence of any other matter that is set out in this Act or the regulations as a condition of ineligibility for a credit or an allowance,
is final and may not be questioned or reviewed in any court.
1973, c.90, s.10; 1978, c.47, s.7; 1983, c.81, s.4; 1986, c.8, s.114; 1986, c.70, s.4; 1989, c.55, s.48; 1989, c.N-5.01, s.39; 1998, c.12, s.19; 2008, c.31, s.8
Basis of decision
11(1)All applications made under section 6 and all appeals made under section 10 shall be decided on the basis of written information provided by the applicant and such other information as the Administrator or the Director may require.
11(2)Without limiting the generality of subsection (1), the Administrator or Director may require the following information from an applicant for the purposes of section 2.1:
(a) evidence showing that the applicant filed a return of income under the New Brunswick Income Tax Act as a New Brunswick resident;
(b) information showing that the applicant was employed within New Brunswick during any relevant period;
(c) information concerning the applicant’s eligibility to vote under the Municipal Elections Act or the Elections Act during any relevant period; and
(d) any other information that the Administrator or Director considers relevant for the purposes of determining whether any residence was the principal residence of the applicant or his or her spouse or children during any relevant period or whether the applicant or his or her spouse or children were residents of New Brunswick during any relevant period.
1973, c.90, s.11; 1978, c.47, s.8; 2008, c.31, s.9
Repealed
12Repealed: 1978, c.47, s.9
1973, c.90, s.12; 1978, c.47, s.9
Offences and penalties
13(1)Every person who
(a) makes an application under section 6 or 6.1 knowing that he is not entitled to receive a credit or allowance;
(b) knowingly receives a credit or allowance that he is not entitled to receive; or
(c) knowingly aids or abets any person in contravening paragraph (a) or (b),
commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
13(2)Every person who knowingly makes a false statement or knowingly provides wrong information in the course of making an application under section 6 or an appeal under Section 10, commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
13(3)In a prosecution with respect to an offence charged under subsection (2), it shall be a valid defence for the accused to establish that the false statement or wrong information was not calculated to mislead the Administrator or the Director into allowing a credit or an allowance or increasing the amount of a credit or an allowance that the accused knew he was not entitled to.
1973, c.90, s.13; 1978, c.47, s.10; 1983, c.81, s.5; 1986, c.70, s.5; 1989, c.N-5.01, s.39; 1990, c.61, s.123
Regulations
14The Lieutenant-Governor in Council may make regulations for carrying into effect the purposes and provisions of this Act and, without limiting the generality of the foregoing, may make regulations
(a) prescribing the basis upon which amounts shall be calculated for the purpose of a credit;
(a.1) defining “children” for the purposes of this Act and the regulations;
(a.2) prescribing criteria for the purposes of subsection 2.2(3) or (4);
(a.3) prescribing databases for the purposes of paragraph 2.2(5)(a) or (6)(a);
(b) respecting the amount of an allowance;
(c) prescribing an amount for the purposes of subsection 6.1(1);
(c.1) Repealed: 1995, c.19, s.2
(c.2) defining “taxable income” for the purposes of subsection 6.1(1);
(d) prescribing procedures to be followed with respect to applications under sections 6 and 6.1 and appeals under section 10;
(e) respecting forms to be used with respect to applications under sections 6 and 6.1 and appeals under section 10, and places at which copies of the forms shall be made available to the public;
(f) prescribing any additional rules regarding eligibility or ineligibility for credits or allowances for the purpose of preventing two or more credits or allowances in any year being allowed to the same person or in respect of the same real property or residence;
(g) prescribing rules respecting the repayment of credits or allowances allowed or made in circumstances in which the credit or allowance should not have been allowed or made;
(h) respecting any other matter considered necessary or advisable to carry out the spirit and intent of this Act.
1973, c.90, s.14; 1978, c.47, s.11; 1983, c.81, s.6; 1986, c.70, s.6; 1993, c.49, s.2; 1995, c.19, s.2; 2008, c.31, s.10
Regulations may be retroactive
14.1Regulations made under section 14 may be retroactive in their operation.
1995, c.19, s.3
N.B. This Act is consolidated to December 20, 2019.