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Regulations Prescribing a Provincial Tax (SOR/88-288)

Regulations are current to 2020-07-28

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.

Short Title

 These Regulations may be cited as the Regulations Prescribing a Provincial Tax.

Interpretation

 In these Regulations, Act means the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977. (Loi)

Provincial Tax

 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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