C.C.S.M. c. C302
The Credit Unions and Caisses Populaires Profits Tax Act
1 | (1) | Definitions |
(2) | Meaning of "associated" | |
2 | Administration and enforcement | |
3 | (1) | Imposition of tax |
(2) | Allocation agreement among associated credit unions | |
(3) | Allocations under multiple agreements | |
(4) | No tax less than $1 | |
(5) | Transitional — taxation year beginning in 2010 | |
4 | (1) | Credit union to file return and pay tax |
(2) | Exception | |
5 | (1) | Regulations |
(2) | Retroactive effect | |
6 | C.C.S.M. reference | |
7 | Coming into force |