C.C.S.M. c. I50
The Insurance Corporations Tax Act
INTRODUCTORY PROVISIONS | ||
1 | (1) | Definitions |
(2) | Terms used in The Insurance Act | |
2 | Administration and enforcement | |
3 | Tax payable to the government | |
IMPOSITION OF TAX | ||
4 | (1) | Tax payable by insurer |
(2) | Additional tax on property insurance | |
(3) | Additional tax for Fires Prevention Fund | |
5 | Tax payable by special broker | |
6 | (1) | Tax payable by insurance purchaser |
(2) | Refund of tax if premium refunded | |
7 | Exemptions from tax | |
8 | (1) | Due date for tax payable by insurer or broker |
(2) | Due date for tax payable by insurance purchaser | |
9 | (1) | Information return by insurer or broker |
(2) | Information return by insurance purchaser | |
TRANSITIONAL PROVISIONS, AMENDMENTS AND REPEALS | ||
10 | (1) | Transitional |
(2) | ||
(3) | ||
(4) | ||
11 to 13 | ||
14 | Repeal | |
C.C.S.M. REFERENCE AND COMING INTO FORCE | ||
15 | C.C.S.M. reference | |
16 | Coming into force |