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The Insurance Corporations Tax Act

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
(3) Method of payment
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