Topic:"Revised Statutes Of Nova Scotia" in M12451

M11475

AI summary This document references regulatory proceeding M11475 and the Revised Statutes of Nova Scotia (R.S.N.S.). No substantive content or arguments are present in the provided text.

the 2024 and subse- (8) Le paragraphe (2) s’applique aux années d’im- quent taxation years. position 2024 et suivantes. (9) Subsection (3) is deemed to have come into (9) Le paragraphe (3) est réputé être entré en vi- force on January 1, 2...

AI summary The text outlines amendments to an Act, including the addition of a new section on hybrid mismatch arrangements and definitions, with specific subsections deemed to be in force on various dates starting from 2022.

onstituent un seul projet, sont réputés constituer une seule mine du contribuable. (3) Subsections (1) and (2) are deemed to have (3) Les paragraphes (1) et (2) sont réputés être come into force on March 28, 2023. entrés en vigueur le 28 m...

AI summary This text outlines changes to the definition of Canadian development expense, replacing subsections (c.2) and (d) of section 66.2(5) of the Act, effective March 28, 2023.

modifié par adjonction, après l’alinéa b), de ce adding “or” at the end of paragraph (b) and by qui suit : adding the following after paragraph (b): (c) that satisfies the conditions set out in subsection c) qui remplit les conditions énon...

AI summary The text modifies a legal provision by adding a new condition (c) to paragraph (b), requiring that certain business transfers meet specific criteria and be repaid within 15 years. The amendment takes effect on January 1, 2024.

f the Act is replaced 17 (1) L’alinéa 84.1(2)e) de la même loi est rem- by the following: placé par ce qui suit : (e) notwithstanding any other paragraph in this sub- e) malgré tout autre alinéa du présent paragraphe, si section, if this p...

AI summary This text outlines amendments to subsections of a legislative act, specifically modifying rules related to the disposition of shares by taxpayers to purchaser corporations, and introducing new rules for subsections (2.31) and (2.32).

of the Act is replaced by (7) L’alinéa 87(2.1)d) de la même loi est remplacé the following: par ce qui suit : (d) the income of the new corporation (other than as a d) du revenu de la nouvelle société (autrement que result of an amount of...

AI summary This text outlines amendments to a legal act, specifically replacing a subsection related to the income of a new corporation and its predecessors, and adding a new subsection after another. The changes pertain to the deductibility of interest and financing expenses.

raph (ii) is replaced by the follow- suivant le sous-alinéa (ii) est remplacé par ce qui ing: suit : and for the purpose of this paragraph, where this sub- pour l’application du présent alinéa, dans le cas où le section applied to the wind...

AI summary This text outlines a legal amendment to a subsection of an act, replacing a section related to the winding-up of corporations and modifying a paragraph to include additional provisions regarding the treatment of losses and restricted interest and financing expenses.

is replaced by the following: édictée par le paragraphe (3), est remplacée par ce qui suit : (A) this Act is to be read without reference to (A) la présente loi s’applique compte non tenu subsections 12.7(3), 17(1), 18(4), 18.2(2) and des...

AI summary This text outlines amendments to specific sections of an act, replacing subsections and clauses with new provisions. It modifies how income or loss is determined for partnerships and foreign affiliates, particularly when the foreign affiliate is a member of a partnership.

.1(16) and (17) and au paragraphe 95(4) et des paragraphes 97(2), 139.1(16) 249.1(4) and (6) that, if this Act were read without refer- et (17) et 249.1(4) et (6), lequel choix ou laquelle conven- ence to this subsection, would be a valid...

AI summary The text outlines the effective dates of various subsections under a legislative act, including January 1, 2022, March 28, 2023, and October 1, 2023. It also discusses the replacement of a subsection related to the definition of trust under the Act.

ragraphe 127(9) de la même loi, modifiée par le tion (2), is replaced by the following: paragraphe (2), est remplacée par ce qui suit : government assistance means assistance from a gov- aide gouvernementale Aide reçue d’un gouvernement, e...

AI summary The text modifies the definitions of 'government assistance' and 'non-government assistance' in section 127(9) of the Act, specifying the types of assistance included and excluding certain tax-related deductions.

ler de l’application de ce paragraphe tant que le formu- laire n’est pas présenté au ministre. (2) Subsection (1) is deemed to have come into (2) Le paragraphe (1) est réputé être entré en vi- force on January 1, 2022, except that, before...

AI summary This text outlines amendments to a legislative act, specifically modifying subsection 127.44(3) and adding new provisions after section 127.44. The changes take effect on January 1, 2022, with certain provisions temporarily adjusted until March 28, 2023.

ave come into (2) Le paragraphe (1) est réputé être entré en vi- force on November 28, 2023. gueur le 28 novembre 2023. 44 (1) Paragraph (c) of the definition excluded 44 (1) L’alinéa c) de la définition de prime exclue, premium in subsect...

AI summary The text outlines amendments to the definition of 'premium' and 'qualifying person' under the Act, effective November 28, 2023. These changes involve the exclusion of amounts transferred from specific registered savings and retirement plans.

(ii) le montant net de transfert de REER à CE- amount as at the end of the year. LIAPP du contribuable à la fin de l’année. (8) The descriptions of A and B in paragraph (8) Les éléments A et B de la formule figurant à 146.6(7)(c) of the Ac...

AI summary This text outlines amendments to the Act regarding the transfer of amounts from a Registered Retirement Savings Plan (RRSP) to a Flexible Home Savings Account (FHSA). It defines terms A and B, which pertain to the fair market value of property and the excess FHSA amount, respectively.

ave come into (3) Le paragraphe (1) est réputé être entré en vi- force on January 1, 2022. gueur le 1er janvier 2022. (4) Subsection (2) is deemed to have come into (4) Le paragraphe (2) est réputé être entré en vi- force on March 28, 2023...

AI summary The text outlines amendments to the Act, specifically adding Part II.2, which introduces a tax on repurchases of equity. The amendments are effective from January 1, 2022, and March 28, 2023. Definitions for Part II.2 are provided in section 183.3.

par adjonction, après le sous-alinéa (iii), (ii), by adding “or” at the end of subparagraph de ce qui suit : (iii) and by adding the following after subpara- graph (iii): (iv) an amount transferred in accordance with (iv) une somme transfé...

AI summary This text outlines amendments to the definition of 'swap transaction' in the Act, specifically modifying registered plans to include RRIFs, RRSPs, and FHSAs, and updating paragraph references. The changes came into effect on April 1, 2023.

paiements de prestation de retraite aux termes de la convention. (excluded contribution) (3) Subsections (1) and (2) are deemed to have (3) Les paragraphes (1) et (2) sont réputés être come into force on March 28, 2023. entrés en vigueur l...

AI summary This text amends the Act by adding definitions related to an 'eligible employer' under section 207.71, which refers to an employer that paid or had a predecessor employer who paid an amount before March 28, 2023, under a specified arrangement that is an excluded contribution.

of the Act is replaced by (9) L’alinéa 248(3.2)d) de la même loi est remplacé the following: par ce qui suit : (d) presented as an arrangement in respect of which d) il est présenté à titre d’arrangement à l’égard du- the corporation is to...

AI summary The text outlines amendments to the Act, replacing subsections related to the presentation of arrangements as registered savings plans and adding new provisions after subsection (42) of Section 248.

ave come into (2) Le paragraphe (1) est réputé être entré en vi- force on January 1, 2022. gueur le 1er janvier 2022. 87 (1) The portion of Class 17 in Schedule II to 87 (1) Le passage de la catégorie 17 de l’annexe II the Regulations afte...

AI summary This text amends Schedule II to the Regulations by replacing a portion of Class 17, effective January 1, 2022. The amendment specifies the types of property included in Class 17, excluding those in Classes 57 or 58.

he Act is replaced by 102 (1) Le paragraphe 229(2) de la même loi est the following: remplacé par ce qui suit : Restriction Restriction (2) A net tax refund for a reporting period of a person (2) Le remboursement de taxe nette pour la péri...

AI summary The text discusses the replacement of a provision in the Act, specifying that a net tax refund cannot be paid to a person unless all required tax returns have been filed with the Minister, including those under various related acts.

96(1) of this Act. d’entrée en vigueur du paragraphe 96(1) de la présente loi. 2021-2022-2023-2024 365 70-71 Eliz. II – 1-2 Cha. III Chapter 15: Fall Economic Statement Implementation Act, 2023 2026-2027Chapitre GRA U-17 Attachment 2 Page...

AI summary The text outlines amendments to the Income Tax Act, specifically replacing subsection 164(2.01) with new provisions. These changes are part of the Fall Economic Statement Implementation Act, 2023, and relate to the Digital Services Tax Act.

vices numériques, un montant ne dépassant pas le mon- tant obtenu par la formule suivante : (2) Subsection (1) comes into force on the same (2) Le paragraphe (1) entre en vigueur à la date day as subsection 96(1) of this Act. d’entrée en v...

AI summary The text outlines a legislative amendment related to digital services, specifying a formula for determining a monetary amount. It also references the effective date of the amendment in alignment with another subsection of the Act.

ince. 32 de la Loi sur les arrangements fiscaux entre le gou- vernement fédéral et les provinces. Non-application of subsection 68.2(1) Non-application du paragraphe 68.2(1) (3) For greater certainty, if an application for a payment (3) Il...

AI summary The text discusses the non-application of subsection 68.2(1) in certain circumstances and the amendment of the definition of 'financial instrument' in subsection 123(1) of the Act.

graphe 123(1) de la même loi, est modifiée par ad- following after paragraph (b): jonction, après l’alinéa b), de ce qui suit : (b.1) a right (other than a right as a creditor), whether b.1) un droit (sauf un droit à titre de créancier), a...

AI summary This text outlines amendments to a legal provision regarding rights conferred by corporations and the definition of financial instruments, effective August 10, 2022. It modifies the rights that can be conferred by corporations without share capital and updates the definition of financial instruments to include guarantees, acceptances, and indemnities related to specific rights.

: minée, dont chaque associé réside au Canada, et qui ré- pond aux conditions suivantes : (4) The portion of the definition temporary mem- (4) Le passage de la définition de membre tempo- ber in subsection 156(1) of the Act before para- ra...

AI summary This text outlines legal provisions related to temporary members of a qualifying group, specifying conditions under which a corporation can be considered a temporary member, particularly concerning the supply of property that meets certain criteria.

alphabetical order: fié par adjonction, selon l’ordre alphabétique, de ce qui suit : specified partnership means a partnership each mem- société de personnes déterminée Société de per- ber of which is a corporation or a partnership. (socié...

AI summary This text defines a 'specified partnership' as a partnership where each member is a corporation or another partnership, and it outlines a replacement for a portion of subsection 156(1.1) of the Act.

) is replaced by the fol- loi précédant le sous-alinéa a)(i) est remplacé lowing: par ce qui suit : Closely related persons Personnes étroitement liées (1.1) For the purposes of this section, a particular speci- (1.1) Pour l’application du...

AI summary The text provides a legal amendment related to the definition of 'closely related persons' under a legislative act, specifying scenarios where a particular partnership and another person are considered closely related.

is re- (12) La division 156(1.1)b)(iii)(B) de la même loi placed by the following: est remplacée par ce qui suit : (B) a corporation, or a specified partnership, (B) soit par une personne morale, ou une société that is a member of a qualif...

AI summary This text outlines changes to legal provisions, specifically replacing subsections of a law related to corporate and partnership memberships within qualifying groups.

is replaced by autorisée, à l’article 217 de la même loi, est rem- the following: placé par ce qui suit : (k) consideration (other than interest referred to in k) la contrepartie — à l’exclusion des intérêts visés à paragraph (g), dividend...

AI summary This text amends the definition of 'consideration' and 'permitted deduction' under section 217 of the Act, modifying the terms related to non-arm's length supplies and their valuation.

l’audiologie, l’orthophonie, l’ergothérapie, la psycholo- apy, midwifery, dietetics, acupuncture or naturopathy gie, la psychothérapie, la profession de conseiller thé- as a naturopathic doctor, as the case may be, rapeutique, la professio...

AI summary The text outlines amendments to legislation concerning regulated health professions and financial services regulations, including the addition of psychotherapy and counseling therapy services to a list of regulated professions and modifications to the Financial Services and Financial Institutions (GST/HST) Regulations.

gueur le 1er janvier 1991. SOR/91-45; SOR/2000-180, s. 1; SOR/2014-248, s. 15 DORS/91-45; DORS/2000-180, art. 1; DORS/2014-248, art. 15 Input Tax Credit Information (GST/ Règlement sur les renseignements HST) Regulations nécessaires à une...

AI summary The text provides a regulatory update to the definition of 'intermediary' in the Input Tax Credit Information (GST/HST) Regulations, replacing the previous definition with a new one that refers to a registrant in relation to a supply made by a person.

into (2) Le paragraphe (1) est réputé être entré en vi- force on April 20, 2021. gueur le 20 avril 2021. 142 (1) The portion of paragraph 3(a) of the Reg- 142 (1) Le passage de l’alinéa 3a) du même règle- ulations before subparagraph (i) i...

AI summary This text amends regulations related to the threshold amounts for supplies, setting the first threshold at less than $100 and the second threshold at $100 to $500. These changes took effect on April 20, 2021.

orting documentation is in respect of nitures est de 100 $ ou plus et de moins de 500 $ : more than one supply, the supplies, is $100 or more and less than $500, (3) The portion of paragraph 3(c) of the Regula- (3) Le passage de l’alinéa 3...

AI summary This text outlines amendments to the regulations regarding the threshold for supplies, adjusting the amounts from $100 to $500 for certain provisions, effective April 20, 2021.

ucture et des Department of Housing, Infrastructure and Com- Collectivités munities 333 Part II of Schedule VI to the Act is amended 333 La partie II de l’annexe VI de la même loi est by striking out, in column I, the reference to modifiée...

AI summary The text discusses amendments to Part II of Schedule VI of the Act, specifically the removal of references to the Office of Infrastructure of Canada and the corresponding title 'Deputy Head' in column II. It also references the Privacy Act and its French counterpart, Loi sur la protection des renseignements personnels.

Bureau de l’infrastructure du Canada Bureau de l’infrastructure du Canada Office of Infrastructure of Canada 2021-2022-2023-2024 508 70-71 Eliz. II – 1-2 Cha. III Chapter 15: Fall Economic Statement Implementation Act, 2023 2026-2027Chapit...

AI summary The text discusses amendments to the Salaries Act under the Fall Economic Statement Implementation Act, 2023. Specifically, it outlines a modification to subsection 4.1(3) of the Salaries Act, adding content after paragraph (z.25). This is part of the broader legislative changes under the Department of Housing, Infrastructure and Communities Act.

structure stratégique, article 47 du chapitre 9 des Canada, 2002, is repealed. Lois du Canada (2002), est abrogée. Coming into Force Entrée en vigueur Second anniversary or order in council Deuxième anniversaire ou décret 341 (1) Section 3...

AI summary The text discusses the repeal of a provision from the Canada Act, 2002, and outlines the coming into force of sections 339 and 340 based on the second anniversary of royal assent or a date set by order in council. It also references the Employment Insurance Act and its amendments.

période de prestations est prolongée de vingt-six se- maines pour que ce nombre maximal soit atteint. 343 (1) Subsection 12(3) of the Act is amended by 343 (1) Le paragraphe 12(3) de la même loi est adding the following after paragraph (a)...

AI summary The text amends subsections 12(3) and 12(4) of the Act by adding a new paragraph (a.1) that extends the period of performance to 15 weeks for claimants carrying out responsibilities described in subsection 22.1(1).

Act is replaced by (4) L’alinéa 23(6)b) de la même loi est remplacé the following: par ce qui suit : (b) if the individual is not the one who served or elect- b) dans le cas où le particulier ne l’a pas purgé ou n’a ed to serve the waiting...

AI summary The text outlines amendments to a legislative act, specifically modifying provisions related to deferring waiting periods and prescribing rules for the distribution of benefits under various subsections. These changes pertain to administrative procedures and obligations outlined in the legislation.

Provincial plans Régimes provinciaux (2) The Commission shall, with the approval of the Gov- (2) La Commission prend, avec l’agrément du gouver- ernor in Council, make regulations to provide a system neur en conseil, des règlements prévoya...

AI summary The Commission is required to create regulations, with the approval of the Governor in Council, to reduce employer and employee premiums under Part VII.1 of the provincial law when payments for illness, injury, or other benefits would reduce or eliminate special benefits for insured or self-employed individuals.

(2) L’article 209.4 de la même loi est modifié par the following after paragraph (c): adjonction, après l’alinéa c), de ce qui suit : (c.1) prescribing cases for the purposes of paragraph c.1) préciser les cas pour l’application de l’aliné...

AI summary This text outlines amendments to Article 209.4 of a law, specifically adding new subsections (c.1) and (c.2) to the definition of 'placement' in subsection 206.01(1). It also includes transitional provisions and defines 'Act' as the Canada Labour Code.

M12451

AI summary The document pertains to regulatory proceeding M12451 in Nova Scotia, involving Nova Scotia Power Incorporated (NSP) and references to the Revised Statutes of Nova Scotia (R.S.N.S.). Key entities and legal frameworks are noted, though specific arguments or claims are not detailed in the provided text.

2026-2027 General Rate Application NS Power Closing Submission NON-CONFIDENTIAL January 30, 2026

AI summary Nova Scotia Power Incorporated (NSP) submitted its closing non-confidential filing for the 2026-2027 General Rate Application on January 30, 2026, under the Revised Statutes of Nova Scotia (R.S.N.S.).

1.0 INTRODUCTION AND OVERVIEW In this proceeding, Nova Scotia Power (NS Power, Company)seeks approval from the Nova Scotia Energy Board (NSEB or Board) of its revenue requirements and associated rate adjustments for the 2026 and 2027 test...

AI summary Nova Scotia Power (NSP) seeks approval for 1.8% and 2.4% annual rate increases in 2026 and 2027, with higher residential increases and industrial decreases. A Settlement Agreement, supported by advocates and stakeholders, outlines collaborative cost-of-service study outcomes. The agreement balances rate adjustments and reflects consensus-building efforts.

0, paras. 23-24. See Decisions: 2007 NSUARB 8, 2008 NSUARB 140, 2012 NSUARB 9, 2012 NSUARB 227, 2014 NSUARB 144, 2021 NSUARB 80, 2023 NSUARB 12.

AI summary Section 2.0 discusses the Settlement Agreement, referencing prior NSUARB decisions from 2007 to 2023. These decisions likely provide context for regulatory proceedings involving Nova Scotia Power and the NSUARB.

This GRA is the result of an extensive collaborative process involving NS Power and all customer representatives, who, as a result of that process, are supportive of the outcomes being requested in this GRA. The Board has previously stated...

AI summary The Settlement Agreement (GRA) resulted from collaboration between NS Power and customer representatives, supported by all customer classes. The Board emphasizes that such support confirms the agreement's public interest, with legal counsel and experts involved. The agreement balances reciprocal compromises, with interdependent terms that cannot be modified without disrupting the overall balance, as noted by various consultants.

on expense plus the return on rate base. If you add those two up over time Equal Life Group procedure would result in lower a lower revenue requirement for customers in Nova Scotia.[38](#page-19-5) Mr. Wiedmayer recommended a pro forma adj...

AI summary The analysis compares the rate base impacts of ALG and ELG depreciation procedures, noting ELG may lower revenue requirements. Mr. Wiedmayer proposed a pro forma adjustment to assess Mr. Madsen's recommendations using Gannett Fleming's model, which evaluates annual depreciation expenses and rate base effects.

asset class, and specifically by unit, all of which are subject to regulatory review. DATE FILED: January 30, 2026 Page 25 of 55 M11220 Decision, page 4, paragraph 2.

AI summary The document discusses the regulatory review of coal asset book values, referencing M11220 Decision, page 4, paragraph 2, filed on January 30, 2026. It highlights the subjectivity of asset valuations under regulatory oversight.