BILL 10

An Act to Amend the New Brunswick Income Tax Act

Her Majesty, by and with the advice and consent of the Legislative Assembly of New Brunswick, enacts as follows:

1 The New Brunswick Income Tax Act, chapter N-6.001 of the Acts of New Brunswick, 2000, is amended by adding after section 61 the following:

Public safety volunteer deduction

61.1(1) There may be deducted from the tax otherwise payable under this Part by a taxpayer who is

(a) an auxiliary police constable or an auxiliary police officer as defined under the Police Act; or

(b) a volunteer firefighter, whose membership in a fire brigade has been approved by the chief of a fire department,

$250 if the taxpayer has volunteered at least seventy-five hours but less than one hundred and fifty hours in the taxation year, or $500 if the taxpayer has volunteered one hundred and fifty hours or more in the taxation year.

61.1(2) A taxpayer claiming a deduction under subsection (1) must obtain written confirmation of hours of volunteer service for the taxation year from the chief of police or the officer commanding "J" Division of the Royal Canadian Mounted Police or the chief of the fire department.

2 This Act shall come into force on a day to be fixed by proclamation.