SOR/88-28819885

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20196

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FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACTRegulations Prescribing a Provincial TaxRegulations 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, 1977P.C.1988-93819885

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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. 1Short Title

1These Regulations may be cited as the Regulations Prescribing a Provincial Tax.

Interpretation

2In these Regulations, Act means the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977. (Loi)

Provincial Tax

3The 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.