I-3 - Taxation Act

Section 1186.2 Disposition versions

2013-06-05

1186.2. (Repealed).

1997, c. 14, s. 289; 1997, c. 85, s. 327; 2013, c. 10, s. 177.

2006-03-01

1186.2. Every person referred to in any of sections 22 to 27 in respect of a taxation year that, where the person is an individual, ends on or before the end of the reference period applicable in his respect or, where the person is a corporation, is included in whole or in part in the reference period applicable in its respect, shall pay to the Minister for the year a contribution equal to

(a)  where the person is an individual, 0.3% of the aggregate of the individual’s tax under Part I for the year; or

(b)  where the person is a corporation, the proportion that the number of days in the year included in the reference period applicable in its respect is of the number of days in the year, of the aggregate of

i.  2.8% of its tax under Part I for the year, and

ii.  3% of its tax payable for the year pursuant to Part IV, if the corporation is a financial institution.

1997, c. 14, s. 289; 1997, c. 85, s. 327.