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I-1 - Retail Sales Tax Act

Section 20.26
Disposition versions

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20.26. A person who fully or partially reimburses an insurance premium shall also reimburse the tax he collected in respect thereof.
The reimbursement is computed pro rata to the reimbursed premium and is deducted from the amount of the tax collected by the person during the month.
Notwithstanding the first paragraph, no tax may be reimbursed in respect of a premium reimbursed after 18 December 1985, if the premium is attributable to an individual policy of insurance of persons which is terminated after that date.
A person who, before 1 January 1988, collects a tax equal to 9% of an automobile insurance premium upon payment of the premium may reimburse the excess tax collected and deduct the reimbursement from the tax collected in the month.
1986, c. 15, s. 23; 1986, c. 72, s. 7; 1988, c. 4, s. 16.
20.26. A person who fully or partially reimburses an insurance premium shall also reimburse the tax he collected in respect thereof.
The reimbursement is computed prorata to the reimbursed premium and is deducted from the amount of the tax collected by the person during the month.
Notwithstanding the first paragraph, no tax may be reimbursed in respect of a premium reimbursed after 18 December 1985, if the premium is attributable to an individual policy of insurance of persons which is terminated after that date.
1986, c. 15, s. 23; 1986, c. 72, s. 7.
20.26. A person who fully or partially reimburses an insurance premium shall also reimburse the tax he collected in respect thereof.
The reimbursement is computed prorata to the reimbursed premium and is deducted from the amount of the tax collected by the person during the month.
1986, c. 15, s. 23.
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