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I-1 - Retail Sales Tax Act
Section 20.37
Disposition versions
20.37. Where an insurance policy has undergone no alteration between 23 April and 16 June 1985, the tax does not apply to
(a) a premium paid between 23 April and 16 June 1985 for a policy that came into force before 24 April 1985;
(b) a premium invoiced before 24 April 1985 and paid between 23 April and 16 June 1985 for a policy becoming effective during the latter period.
For the purposes of the first paragraph, the premium is deemed to be paid at the time it is paid to the insurer if the insurance broker remits it to him before receiving the payment from his client.
The tax does not apply to an insurance premium paid between 23 April and 16 June 1985 for an uninsured social benefits plan created before 24 April 1985.
20.37. Where an insurance policy has undergone no alteration between 23 April and 16 June 1985, the tax does not apply to
(a) a premium paid between 23 April and 16 June 1985 for a policy that came into force before 24 April 1985;
(b) a premium invoiced before 24 April 1985 and paid between 23 April and 16 June 1985 for a policy becoming effective during the latter period.
For the purposes of the first paragraph, the premium is deemed to be paid at the time it is paid to the insurer if the insurance broker remits it to him before receiving the payment from his client.
The tax does not apply to an insurance premium paid between 23 April and 16 June 1985 for an uninsured social benefits plan created before 24 April 1985.
