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I-3, r. 1 - Regulation respecting the Taxation Act
Section 421.6r1
Disposition versions
421.6R1. For the purposes of subparagraph a of the second paragraph of section 421.6 of the Act, the amount prescribed for a taxation year of a lessee is
(a) with respect to a passenger vehicle leased under a lease entered into between 31 August 1989 and 1 January 1991, $650; and
(b) with respect to a passenger vehicle leased under a lease entered into after 31 December 1990, the amount determined by the formula
A + B.
In the formula in subparagraph b of the first paragraph,
(a) A is
i. where the passenger vehicle was leased under a lease entered into before 1 January 1997, $650,
ii. where the passenger vehicle was leased under a lease entered into after 31 December 1996 and before 1 January 1998, $550,
iii. where the passenger vehicle was leased under a lease entered into after 31 December 1997 and before 1 January 2000, $650,
iv. where the passenger vehicle was leased under a lease entered into after 31 December 1999 and before 1 January 2001, $700;
v. where the passenger vehicle was leased under a lease entered into after 31 December 2000 and before 1 January 2022, $800,
vi. where the passenger vehicle was leased under a lease entered into after 31 December 2021 and before 1 January 2023, $900, and
vii. where the passenger vehicle was leased under a lease entered into after 31 December 2022, $950; and
(b) B is the sum of the federal and provincial sales taxes that would have been payable on a monthly payment under the lease in the taxation year of the lessee if, before those taxes, the lease had required monthly payments equal to the amount determined in subparagraph a.
421.6R1. For the purposes of subparagraph a of the second paragraph of section 421.6 of the Act, the amount prescribed for a taxation year of a lessee is
(a) with respect to a passenger vehicle leased under a lease entered into between 31 August 1989 and 1 January 1991, $650; and
(b) with respect to a passenger vehicle leased under a lease entered into after 31 December 1990, the amount determined by the formula
A + B.
In the formula in subparagraph b of the first paragraph,
(a) A is
i. where the passenger vehicle was leased under a lease entered into before 1 January 1997, $650,
ii. where the passenger vehicle was leased under a lease entered into after 31 December 1996 and before 1 January 1998, $550,
iii. where the passenger vehicle was leased under a lease entered into after 31 December 1997 and before 1 January 2000, $650,
iv. where the passenger vehicle was leased under a lease entered into after 31 December 1999 and before 1 January 2001, $700;
v. where the passenger vehicle was leased under a lease entered into after 31 December 2000 and before 1 January 2022, $800, and
vi. where the passenger vehicle was leased under a lease entered into after 31 December 2021, $900; and
(b) B is the sum of the federal and provincial sales taxes that would have been payable on a monthly payment under the lease in the taxation year of the lessee if, before those taxes, the lease had required monthly payments equal to the amount determined in subparagraph a.
421.6R1. For the purposes of subparagraph a of the second paragraph of section 421.6 of the Act, the amount prescribed for a taxation year of a lessee is
(a) with respect to a passenger vehicle leased under a lease entered into between 31 August 1989 and 1 January 1991, $650; and
(b) with respect to a passenger vehicle leased under a lease entered into after 31 December 1990, the amount determined by the formula
A + B.
In the formula in subparagraph b of the first paragraph,
(a) A is
i. where the passenger vehicle was leased under a lease entered into before 1 January 1997, $650,
ii. where the passenger vehicle was leased under a lease entered into after 31 December 1996 and before 1 January 1998, $550,
iii. where the passenger vehicle was leased under a lease entered into after 31 December 1997 and before 1 January 2000, $650,
iv. where the passenger vehicle was leased under a lease entered into after 31 December 1999 and before 1 January 2001, $700; and
v. where the passenger vehicle was leased under a lease entered into after 31 December 2000, $800; and
(b) B is the sum of the federal and provincial sales taxes that would have been payable on a monthly payment under the lease in the taxation year of the lessee if, before those taxes, the lease had required monthly payments equal to the amount determined in subparagraph a.
