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I-1 - Retail Sales Tax Act

Section 20.15
Disposition versions

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20.15. Every person subject to the tax shall, when paying an insurance premium, pay a tax equal to 9% of the premium or, in the case of an automobile insurance premium, a tax equal to 5% of the premium.
Notwithstanding the foregoing, where the premium is paid by instalments, the tax shall be computed and paid pro rata to the premium paid.
1986, c. 15, s. 23; 1988, c. 4, s. 14.
20.15. Every person subject to the tax shall, when paying an insurance premium, pay a tax equal to 9% of the premium.
Notwithstanding the foregoing, where the premium is paid by instalments, the tax shall be computed and paid prorata to the premium paid.
1986, c. 15, s. 23.
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