HomeC.C.S.M. c. I50
The Insurance Corporations Tax Act
| Back to the Act | Regulations |
| 1 | Definitions |
| 2 | Imposition of tax |
| 3 | Tax on special brokers |
| 4 | Exemption from tax |
| 5 | Calculation of premiums |
| 6(1) | Meaning of "business transacted" |
| (2) | Premium in respect of certain group contracts |
| (3) | Premium in respect of certain joint contracts |
| 7(1) | Method of payment of tax |
| (2) | Application for reduced quarterly payments |
| (3) | Payment where quarterly payments reduced |
| 8(1) | Penalty for late payment |
| (2) | Penalty for underpayment |
| (3) | Penalty for underpayment made late |
| (4) | Penalty for underpayment where quarterly payments reduced |
| (5) | Penalty additional |
| (6) | Treasurer may waive penalty |
| 8.1(1) | Refund of overpayment |
| (2) | No other right of recovery |
| 9 | Returns by insurers |
| 10 | Power of minister to demand information |
| 11(1) | Appointment of inspectors to make examinations |
| (2) | Testimony before inspectors and production of papers |
| (3) | Determination of amount of insurance in certain cases |
| (4) | Offence and penalty |
| 12(1) | Taxes a debt |
| (2) | Who is a debtor |
| (3) | Equivalent expressions |
| (4) | Where court action commenced |
| (5) | Application by alleged debtor |
| (6) | Order of restitution, etc. |
| 13 | Distress in default of payment |
| 14(1) | Debts to Crown a lien |
| (2) | Certificate of debts and registration |
| (3) | Realization of lien |
| (4) | Lien in bankruptcy proceedings |
| 15(1) | Attachment of money owing |
| (2) | Liability of garnishee |
| 16(1) | Refusal to pay tax an offence |
| (2) | Penalty for failure to file returns, etc. |
| (3) | Acts of agent as acts of principal |
| 17 | Penalty for dealing with unlicensed insurer |
| 18 | Further requirements by treasurer |
| 19(1) | Appointment of commissioners |
| (2) | Variation of report |
| 20(1) | Costs of inquiry to be paid by insurer |
| (2) | Penalty for understating amount to be taxed |
| (3) | Costs |
| (4) | Taxation of costs |
| 21 | Remission of penalty |
| 22 | Cancellation of licence |
| 23 | No liability to municipal taxation |
| 24(1) | Ordering of audit |
| (2) | Remuneration of accountant |
| (3) | Approval of expenses of accountant |
| 25(1) | Custody of documents |
| (2) | Examination of documents |
| 26 | Reports of municipal clerks |
| 27 | Regulations |
| 28 |
