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I-3 - Taxation Act

Section 1168
Disposition versions

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1168. (1)  When a premium is already taxed by another province, state or country, the Minister may, if he considers it to be fair, exempt an insurance corporation from the obligation to pay the tax on that premium.
(2)  Where insurance corporations incorporated in Québec are subject in another province, state or country to a tax higher than that exigible in that province, state or country from the insurance corporations incorporated therein, the Government may increase proportionately the tax on such corporations doing business in Québec.
1972, c. 23, s. 878; 1997, c. 3, s. 71; 1997, c. 31, s. 140.
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