Regulations Prescribing a Provincial Tax

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 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. S.C. 1980-81-82-83, c. 94, s. 8 S.C. 1984, c. 13, s. 1 These Regulations may be cited as the Regulations Prescribing a Provincial Tax. In these Regulations, Act means the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977. (Loi) 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.