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I-3, r. 1 - Regulation respecting the Taxation Act

Section 41.1.1r1
Disposition versions

Full text
41.1.1R1. The amount prescribed to which subparagraph ii of subparagraph a of the second paragraph of section 41.1.1 of the Act refers is
(a)  33 cents, except where paragraph b applies; and
(b)  30 cents, if the individual referred to in that section 41.1.1 is engaged principally in selling or leasing automobiles and an automobile is made available in the year to the individual or a person related to the individual by the individual’s employer or a person related to the employer.
s. 41.1.1R1; O.C. 1707-97, s. 7; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 3; O.C. 1155-2004, s. 5; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 1; O.C. 701-2013, s. 2; O.C. 321-2017, s. 1; O.C. 1182-2017, s. 1; O.C. 117-2019, s. 3; O.C. 204-2020, s. 1; O.C. 1448-2021, s. 3; O.C. 90-2023, s. 4; O.C. 1726-2023, s. 1.
41.1.1R1. The amount prescribed to which subparagraph ii of subparagraph a of the second paragraph of section 41.1.1 of the Act refers is
(a)  29 cents, except where paragraph b applies; and
(b)  26 cents, if the individual referred to in that section 41.1.1 is engaged principally in selling or leasing automobiles and an automobile is made available in the year to the individual or a person related to the individual by the individual’s employer or a person related to the employer.
s. 41.1.1R1; O.C. 1707-97, s. 7; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 3; O.C. 1155-2004, s. 5; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 1; O.C. 701-2013, s. 2; O.C. 321-2017, s. 1; O.C. 1182-2017, s. 1; O.C. 117-2019, s. 3; O.C. 204-2020, s. 1; O.C. 1448-2021, s. 3; O.C. 90-2023, s. 4.
41.1.1R1. The amount prescribed to which subparagraph ii of subparagraph a of the second paragraph of section 41.1.1 of the Act refers is
(a)  27 cents, except where paragraph b applies; and
(b)  24 cents, if the individual referred to in that section 41.1.1 is engaged principally in selling or leasing automobiles and an automobile is made available in the year to the individual or a person related to the individual by the individual’s employer or a person related to the employer.
s. 41.1.1R1; O.C. 1707-97, s. 7; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 3; O.C. 1155-2004, s. 5; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 1; O.C. 701-2013, s. 2; O.C. 321-2017, s. 1; O.C. 1182-2017, s. 1; O.C. 117-2019, s. 3; O.C. 204-2020, s. 1; O.C. 1448-2021, s. 3.
41.1.1R1. The amount prescribed to which subparagraph ii of subparagraph a of the second paragraph of section 41.1.1 of the Act refers is
(a)  28 cents, except where paragraph b applies; and
(b)  25 cents, if the individual referred to in that section 41.1.1 is engaged principally in selling or leasing automobiles and an automobile is made available in the year to the individual or a person related to the individual by the individual’s employer or a person related to the employer.
s. 41.1.1R1; O.C. 1707-97, s. 7; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 3; O.C. 1155-2004, s. 5; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 1; O.C. 701-2013, s. 2; O.C. 321-2017, s. 1; O.C. 1182-2017, s. 1; O.C. 117-2019, s. 3; O.C. 204-2020, s. 1.
41.1.1R1. The amount prescribed to which subparagraph ii of subparagraph a of the second paragraph of section 41.1.1 of the Act refers is
(a)  26 cents, except where paragraph b applies; and
(b)  23 cents, if the individual referred to in that section 41.1.1 is engaged principally in selling or leasing automobiles and an automobile is made available in the year to the individual or a person related to the individual by the individual’s employer or a person related to the employer.
s. 41.1.1R1; O.C. 1707-97, s. 7; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 3; O.C. 1155-2004, s. 5; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 1; O.C. 701-2013, s. 2; O.C. 321-2017, s. 1; O.C. 1182-2017, s. 1; O.C. 117-2019, s. 3.
41.1.1R1. The amount prescribed to which subparagraph ii of subparagraph a of the second paragraph of section 41.1.1 of the Act refers is
(a)  25 cents, except where paragraph b applies; and
(b)  22 cents if the individual referred to in that section 41.1.1 is engaged principally in selling or leasing automobiles and an automobile is made available in the year to the individual or a person related to the individual by the individual’s employer or a person related to the employer.
s. 41.1.1R1; O.C. 1707-97, s. 7; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 3; O.C. 1155-2004, s. 5; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 1; O.C. 701-2013, s. 2; O.C. 321-2017, s. 1; O.C. 1182-2017, s. 1.
41.1.1R1. The amount prescribed to which subparagraph ii of subparagraph a of the second paragraph of section 41.1.1 of the Act refers is
(a)  26 cents, except where paragraph b applies; and
(b)  23 cents if the individual referred to in that section 41.1.1 is engaged principally in selling or leasing automobiles and an automobile is made available in the year to the individual or a person related to the individual by the individual’s employer or a person related to the employer.
s. 41.1.1R1; O.C. 1707-97, s. 7; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 3; O.C. 1155-2004, s. 5; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 1; O.C. 701-2013, s. 2; O.C. 321-2017, s. 1.
41.1.1R1. The amount prescribed to which subparagraph ii of subparagraph a of the second paragraph of section 41.1.1 of the Act refers is
(a)  27 cents, except where paragraph b applies; and
(b)  24 cents if the individual referred to in that section 41.1.1 is engaged principally in selling or leasing automobiles and an automobile is made available in the year to the individual or a person related to the individual by the individual’s employer or a person related to the employer.
s. 41.1.1R1; O.C. 1707-97, s. 7; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 3; O.C. 1155-2004, s. 5; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 1; O.C. 701-2013, s. 2.
41.1.1R1. The amount prescribed to which subparagraph ii of subparagraph a of the second paragraph of section 41.1.1 of the Act refers is
(a)  $0,24, except where paragraph b applies; and
(b)  $0,21 if the individual referred to in that section 41.1.1 is engaged principally in selling or leasing automobiles and an automobile is made available in the year to the individual or a person related to the individual by the individual’s employer or a person related to the employer.
s. 41.1.1R1; O.C. 1707-97, s. 7; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 23; O.C. 1470-2002, s. 3; O.C. 1155-2004, s. 5; O.C. 1149-2006, s. 2; O.C. 1116-2007, s. 3; O.C. 134-2009, s. 1; O.C. 1303-2009, s. 1.
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