This is an official version.

 

Copyright © 2024: Queen’s Printer,
St. John's, Newfoundland and Labrador, Canada

Important Information
(Includes details about the availability of printed and electronic versions of the Statutes.)

 

Table of Regulations

Main Site

How current is this regulation?

 
 

NEWFOUNDLAND AND LABRADOR
REGULATION 43/09

Child and Parental Benefits Regulations
under the
Income Tax Act, 2000
(O.C. 2009-160)

Amended by:

2010 c37 s5
60/11
2013 cA-3.1 s90
48/16
31/21
25/22
9/24

NEWFOUNDLAND AND LABRADOR
REGULATION 43/09

Child and Parental Benefits Regulations
under the
Income Tax Act, 2000
(O.C. 2009-160)

(Filed May 26, 2009 )

Under the authority of section 68 of the Income Tax Act, 2000, the Lieutenant-Governor in council makes the following regulations.

Dated at St. John’s , May 13, 2009 .

Gary Norris
Clerk of the Executive Council

REGULATIONS

Analysis


       
1.   Short title

       
2.   Definition

              PART I
NEWFOUNDLAND AND LABRADOR CHILD BENEFIT

       
3.   Definition

       
4.   Qualified dependent

       
5.   Child benefit calculation

     
5.1   Child benefit payment for shared-custody parent

       
6.   Nutritional supplement benefit

     
6.1   Nutritional supplement payment for shared-custody parent

       
7.   Benefit reduction calculation

       
8.   Indexation

              PART II
PARENTAL BENEFITS
[Rep. by 48/16 s17]

       
9.   Rep. by 48/16 s17

     
10.   Rep. by 48/16 s17

     
11.   Rep. by 48/16 s17

     
12.   Rep. by 48/16 s17

     
13.   Rep. by 48/16 s17

     
14.   Rep. by 48/16 s17

     
15.   Rep. by 48/16 s17

              PART III
REPEAL AND COMMENCEMENT

     
16.   Repeal

     
17.   Commencement and expiry


Short title

        1. These regulations may be cited as the Child and Parental Benefits Regulations .

43/09 s1

Back to Top

Definition

        2. In these regulations, "Act" means the Income Tax Act, 2000 .

43/09 s2

PART I
NEWFOUNDLAND AND LABRADOR CHILD BENEFIT

Back to Top

Definition

        3. In this Part, "NLCB" means the Newfoundland and Labrador child benefit defined in paragraph 38(1)( b) of the Act.

43/09 s3

Back to Top

Qualified dependent

        4. A person who is a qualified dependent of an eligible individual on the first day of a month is a qualified dependent of that individual for that month.

43/09 s4

Back to Top

Child benefit calculation

        5. The amount of the Newfoundland and Labrador child benefit that applies for a qualified dependent of an eligible individual that is considered to have arisen during a month in relation to which the year is the base taxation year is the amount of NLCB, if it is positive, calculated according to the following formula:

                   NLCB = 1/12[(A+B+C+D)-E]

where

                   A =  $ 1,788 for the first qualified dependent;

                   B =  $ 1,896 for the second qualified dependent;

                   C =  $ 2,036 for the third qualified dependent;

                   D =  $ 2,188 times the number of qualified dependents in excess of 3; and

                   E =  the benefit reduction calculated under section 7.

43/09 s5; 9/24 s1

Back to Top

Child benefit payment for shared-custody parent

      5.1 (1) Notwithstanding section 5, if an eligible individual is a shared-custody parent in respect of one or more qualified dependants at the beginning of a month, the overpayment considered by section 5 to have arisen during the month is equal to the amount determined by the formula

1/2 × (A + B)

where

            A=  the amount determined by the formula in section 5, calculated without reference to this section; and

            B=  the amount determined by the formula in section 5, calculated without reference to this section and subparagraph (b )(ii) of the definition "eligible individual" in section 122.6 of the federal Act.

             (2)  Subsection (1) applies for amounts that are considered to be paid during the months after June 2011.

2010 c37 s5

Back to Top

Nutritional supplement benefit

        6. An eligible individual who receives on behalf of a qualified dependent the NLCB calculated in accordance with these regulations is entitled to receive, for the 59 month period effective the first of the month following the month during which birth occurred, a supplementary benefit of $150 a month.

43/09 s6; 31/21 s1; 25/22 s1; 9/24 s2

Back to Top

Nutritional supplement payment for shared-custody parent

      6.1 (1) Notwithstanding section 6, if an eligible individual is a shared-custody parent in respect of one or more qualified dependants at the beginning of a month, the supplementary benefit provided by section 6 for a month is equal to the amount determined by the formula

1/2 × (A + B)

where

           A =  the amount provided by section 6, calculated without reference to this section, and

           B =  the amount provided by section 6, calculated without reference to this section and subparagraph (b )(ii) of the definition "eligible individual" in section 122.6 of the federal Act.

             (2)  Subsection (1) applies for amounts that are considered to be paid during the months after June 2011.

2010 c37 s5

Back to Top

Benefit reduction calculation

        7. Where the adjusted income of an eligible individual for a base taxation year, in relation to a month

             (a)  is less than or equal to $17,397, the benefit reduction "E" shall equal zero; and

             (b)  is greater than $17,397, the benefit reduction "E" shall be calculated by multiplying the difference between the adjusted income and $17,397 by

                      (i )  16.10% where there is one qualified dependent,

                     (ii)  33.18% where there are 2 qualified dependents,

                    (iii)  51.51% where there are 3 qualified dependents, and

                    (iv)  the total of 51.51%, and the product obtained by multiplying the number of qualified dependents in excess of 3 by 19.71%.

60/11 s1; 9/24 s3

Back to Top

Indexation

        8. All amounts expressed in dollars in this Part, except in sections 6, 6.1 and 7, shall be indexed in accordance with subsection 6.1(2) of the Act and for that purpose "relevant section" in paragraph 6.1(3)(b) of the Act is considered to include these regulations.

43/09 s8; 25/22 s2

PART II
PARENTAL BENEFITS
[Rep. by 48/16 s17]

Back to Top

Rep. by 48/16 s17

        9. [Rep. by 48/16 s17]

48/16 s17

Back to Top

Rep. by 48/16 s17

      10. [Rep. by 48/16 s17]

48/16 s17

Back to Top

Rep. by 48/16 s17

      11. [Rep. by 48/16 s17]

48/16 s17

Back to Top

Rep. by 48/16 s17

      12. [Rep. by 48/16 s17]

48/16 s17

Back to Top

Rep. by 48/16 s17

      13. [Rep. by 48/16 s17]

48/16 s17

Back to Top

Rep. by 48/16 s17

      14. [Rep. by 48/16 s17]

48/16 s17

Back to Top

Rep. by 48/16 s17

      15. [Rep. by 48/16 s17]

48/16 s17

PART III
REPEAL AND COMMENCEMENT

Back to Top

Repeal

      16. The Child Benefit Regulations, 2007 , Newfoundland and Labrador Regulation 120/07, are repealed.

43/09 s16

Back to Top

Commencement and expiry

      17. (1) Part I is considered to have come into force on July 1, 2007.

             (2)  Part II is considered to have come into force on January 1, 2008.

             (3)  Part II expires and is considered repealed on April 15, 2019.

48/16 s3