C.C.S.M. c. C302

The Credit Unions and Caisses Populaires Profits Tax Act

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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
	(6)	Transitional — taxation year ending in 2019
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

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