Regulations Prescribing a Provincial Tax (SOR/88-288)
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Regulations are current to 2024-11-26
Regulations Prescribing a Provincial Tax
SOR/88-288
FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT
Registration 1988-05-19
Regulations Prescribing a Tax for the Purposes of Paragraph (c) of the Definition “Provincial Tax or Fee” in Subsection 34(1) of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977
P.C. 1988-938 1988-05-19
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 34(1)Footnote * and section 43 of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977Footnote **, is pleased hereby to make the annexed Regulations prescribing a tax for the purposes of paragraph (c) of the definition “provincial tax or fee” in subsection 34(1) of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977.
Return to footnote *S.C. 1980-81-82-83, c. 94, s. 8
Return to footnote **S.C. 1984, c. 13, s. 1
Short Title
1 These Regulations may be cited as the Regulations Prescribing a Provincial Tax.
Interpretation
2 In these Regulations, Act means the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977. (Loi)
Provincial Tax
3 The Quebec provincial tax payable on insurance premiums pursuant to Chapter III of the Retail Sales Tax Act, R.S.Q. c. I-1, is a provincial tax within the meaning of paragraph (c) of the definition of provincial tax or fee in subsection 34(1) of the Act.
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