Tax Rebate Discounting Regulations (SOR/86-108)

Full Document:

HTMLFull Document: Tax Rebate Discounting Regulations (Accessibility Buttons available) |
XMLFull Document: Tax Rebate Discounting Regulations [5 KB] |
PDFFull Document: Tax Rebate Discounting Regulations [165 KB]

Regulations are current to 2024-10-14

Tax Rebate Discounting Regulations

SOR/86-108

Registration 1986-01-10

Regulations Concerning the Statement Describing the Discounting Transaction and the Notice of the Actual Amount of the Refund of Tax Received by the Discounter

P.C. 1986-103 1986-01-10

Her Excellency the Governor General in Council, on the recommendation of the Minister of Consumer and Corporate Affairs, pursuant to section 10Footnote ^* of the Tax Rebate Discounting Act, is pleased hereby to make the annexed Regulations concerning the statement describing the discounting transaction and the notice of the actual amount of the refund of tax received by the discounter.

Return to footnote ^*S.C. 1985, c. 53, s. 3

Short Title

1 These Regulations may be cited as the Tax Rebate Discounting Regulations.

General

2 The statement describing the discounting transaction that is required by subparagraph 4(1)(b)(i) of the Tax Rebate Discounting Act shall be as prescribed in Schedule I.

SOR/92-509, s. 1

3 The notice of the actual amount of the refund of tax received by the discounter that is required by paragraph 5(b) of the Tax Rebate Discounting Act shall be as prescribed in Schedule II.

SOR/92-509, s. 1

SCHEDULE I(Section 2)

GRAPHIC IS NOT DISPLAYED, SEE SOR/96-405, S. 1

SOR/92-509, s. 2
SOR/94-190, s. 1
SOR/96-405, s. 1

SCHEDULE II(Section 3)