SUMMARY OF ADMINISTRATIVE MEASURES |
|
Effective Date |
Social Service Tax Act |
- Exemption provided for chemicals used in pulp and paper industry to
make chlorine dioxide or sodium hydrosulfite
|
March 31, 1998 |
- Energy conservation exemption expanded to include eligible window insulation
systems
|
March 31, 1998 |
- Period during which purchasers may obtain a proportional tax refund
for defective motor vehicles extended where the vehicle buy-back is awarded
through an impartial, independent, third party dispute resolution process
|
March 31, 1998 |
- Timing for payment of $1.50 per day short-term vehicle rental tax clarified
|
March 31, 1998 |
- Application of tax to motor vehicles leased from out-of-province clarified
|
March 31, 1998 |
- Exemption for energy conservation materials and equipment clarified
|
March 31, 1998 |
- Exemptions for tangible personal property clarified
|
March 31, 1998 |
- Application of tax to change-of-use clarified
|
March 31, 1998 |
- Definition of purchase price clarified
|
March 31, 1998 |
- Exemption for fertilizer eliminated when purchased by other than an
individual for non-agricultural purposes
|
March 31, 1998 |
- Transitional refund provision clarified to exclude contracts of indefinite
quantity or duration
|
March 31, 1993 |
Property Transfer Tax Act |
- Maximum pay down provision for the First Time Home Buyer Exemption
Program relaxed
|
March 31, 1997 |
- Exemption for transfers of recreational properties between related
individuals clarified and maximum allowable value increased
|
March 31, 1998 |
- Exemption for transfers to and from trustees clarified
|
March 31, 1998 |
- Definition of settlor introduced
|
March 31, 1998 |
- Exemption for transfers of eligible property between related individuals
clarified
|
March 31, 1998 |
Income Tax Act |
- General anti-avoidance rule introduced
|
March 31, 1998 |
Insurance Premium Tax Act |
|
April 1, 1998 |
Consumption Tax Statutes |
- Interest payments excluded from purchase price when calculating bad-debt
refunds
|
March 31, 1998 |
Audit and Enforcement |
- Audit and enforcement resources enhanced
|
1998 tax year |