T-0.1 - Act respecting the Québec sales tax

Section 514 Disposition versions

1992-07-01

514. The following are deemed to be insurance premiums:

(1)  administration costs connected with a policy of insurance of persons which are payable to the person who receives the premium described in subparagraph 1 of the second paragraph of section 507;

(2)  administration costs connected with an insurance premium described in subparagraph 2 of the second paragraph of section 507 and payable to the person who administers the uninsured social benefits plan;

(3)  interest charges and the tax paid or payable, if any, under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in connection with a taxable premium under an uninsured social benefits plan;

(4)  an amount payable to make up a deficit relating to a policy of insurance of persons, whether or not the policy is in force at the time of the payment.

1991, c. 67, s. 514.