Regulations Prescribing a Provincial Tax

Contents

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 34(1) and section 43 of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977, is pleased hereby to make the annexed Regulations prescribing a tax for the purposes of paragraph (c) of the definition “provincial tax or fee” in subsection 34(1) of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977.^note^note

Short Title

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These Regulations may be cited as the Regulations Prescribing a Provincial Tax.

Interpretation

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In these Regulations, Act means the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977. (Loi)

Provincial Tax

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The Quebec provincial tax payable on insurance premiums pursuant to Chapter III of the Retail Sales Tax Act, R.S.Q. c. I-1, is a provincial tax within the meaning of paragraph (c) of the definition of provincial tax or fee in subsection 34(1) of the Act.

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.

Short Title

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Interpretation

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Provincial Tax

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