Report D: REVENUE MEASURES

 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
  • Filing due date extended
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


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