﻿<?xml version="1.0" encoding="utf-8"?><Regulation gazette-part="II" regulation-type="SOR" xml:lang="en" startdate="20060322"><Identification Code="id=&quot;&quot;"><LimsAuthority><Alpha>T-3</Alpha><AuthorityTitle>Tax Rebate Discounting Act</AuthorityTitle></LimsAuthority><InstrumentNumber>SOR/86-108</InstrumentNumber><RegistrationDate><Date><YYYY>1986</YYYY><MM>1</MM><DD>10</DD></Date></RegistrationDate><ConsolidationDate><Date><YYYY>2013</YYYY><MM>01</MM><DD>28</DD></Date></ConsolidationDate><LastModifiedDate><Date><YYYY>2008</YYYY><MM>1</MM><DD>30</DD></Date></LastModifiedDate><EnablingAuthority Code="id=&quot;&quot;,ea=&quot;&quot;"><XRefExternal reference-type="act">TAX REBATE DISCOUNTING ACT</XRefExternal></EnablingAuthority><ShortTitle Code="id=&quot;&quot;,st=&quot;&quot;">Tax Rebate Discounting Regulations</ShortTitle><LongTitle Code="id=&quot;&quot;,lt=&quot;&quot;">Regulations Concerning the Statement Describing the Discounting Transaction and the Notice of the Actual Amount of the Refund of Tax Received by the Discounter</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>1986-103</OrderNumber><Date><YYYY>1986</YYYY><MM>1</MM><DD>10</DD></Date></RegulationMakerOrder></Identification><Order Code="od=&quot;&quot;"><Provision format-ref="indent-1-0" language-align="yes" Code="od=&quot;&quot;,pv=&quot;&quot;,nb=&quot;1&quot;"><Text>Her Excellency the Governor General in Council, on the recommendation of the Minister of Consumer and Corporate Affairs, pursuant to section 10<FootnoteRef idref="fn_SOR-86-108_e_hq_3778">*</FootnoteRef> of the <XRefExternal reference-type="act" link="T-3">Tax Rebate Discounting Act</XRefExternal>, is pleased hereby to make the annexed <XRefExternal reference-type="regulation">Regulations concerning the statement describing the discounting transaction and the notice of the actual amount of the refund of tax received by the discounter</XRefExternal>.</Text><Footnote id="fn_SOR-86-108_e_hq_3778" placement="page" status="official"><Label>*</Label><Text>S.C. 1985, c. 53, s. 3</Text></Footnote></Provision></Order><Body><Heading Code="ga=&quot;s_1&quot;,h1=&quot;&quot;" level="1"><TitleText Code="ga=&quot;s_1&quot;,h1=&quot;&quot;,t1=&quot;&quot;,nb=&quot;1&quot;">SHORT TITLE</TitleText></Heading><Section Code="se=&quot;1&quot;"><Label>1.</Label><Text>These Regulations may be cited as the <XRefExternal reference-type="regulation" link="SOR-86-108">Tax Rebate Discounting Regulations</XRefExternal>.</Text></Section><Heading Code="ga=&quot;s_2&quot;,h1=&quot;&quot;" level="1"><TitleText Code="ga=&quot;s_2&quot;,h1=&quot;&quot;,t1=&quot;&quot;,nb=&quot;1&quot;">GENERAL</TitleText></Heading><Section Code="se=&quot;2&quot;"><Label>2.</Label><Text>The statement describing the discounting transaction that is required by subparagraph 4(1)(<Emphasis style="italic">b</Emphasis>)(i) of the <XRefExternal reference-type="act" link="T-3">Tax Rebate Discounting Act</XRefExternal> shall be as prescribed in Schedule I.</Text><HistoricalNote><ul><li>SOR/92-509, s. 1.</li></ul></HistoricalNote></Section><Section Code="se=&quot;3&quot;"><Label>3.</Label><Text>The notice of the actual amount of the refund of tax received by the discounter that is required by paragraph 5(<Emphasis style="italic">b</Emphasis>) of the <XRefExternal reference-type="act" link="T-3">Tax Rebate Discounting Act</XRefExternal> shall be as prescribed in Schedule II.</Text><HistoricalNote><ul><li>SOR/92-509, s. 1.</li></ul></HistoricalNote></Section></Body><Schedule bilingual="no" spanlanguages="no" Code="sc=&quot;&quot;,nb=&quot;1&quot;"><ScheduleFormHeading><Label>SCHEDULE I</Label><OriginatingRef>(Section 2)</OriginatingRef></ScheduleFormHeading><Provision format-ref="indent-1-0" language-align="no" list-item="no"><Text>GRAPHIC IS NOT DISPLAYED, SEE SOR/96-405, S. 1</Text></Provision><HistoricalNote><ul><li> SOR/92-509, s. 2;</li><li> SOR/94-190, s. 1;</li><li> SOR/96-405, s. 1.</li></ul></HistoricalNote></Schedule><Schedule bilingual="no" spanlanguages="no" Code="sc=&quot;&quot;,nb=&quot;2&quot;"><ScheduleFormHeading><Label>SCHEDULE II</Label><OriginatingRef>(Section 3)</OriginatingRef></ScheduleFormHeading><Provision format-ref="indent-1-0" language-align="no" list-item="no"><Text>GRAPHIC IS NOT DISPLAYED, SEE SOR/96-405, S. 1</Text></Provision><HistoricalNote><ul><li> SOR/92-509, s. 2;</li><li> SOR/96-405, s. 1.</li></ul></HistoricalNote></Schedule></Regulation>