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C.C.S.M. c. I50
The Insurance Corporations Tax Act
| 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 | Repealed |