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F-11.1
- Financial Corporation Capital Tax Act
Detailled Table of Contents
Current to 1 January 2024
Financial CorporationCapital Tax Act
1
Definitions
IMPOSITION OF TAX
2
Liability for tax and tax payable
3
Shorter fiscal year
4
Cessation of permanent establishment
4.1
Fiscal year end when sale of assets
5
Accrual of tax
6
Monthly instalment payments, submission of information
7
Deferral of date of payment
TAXABLE PAID-UP CAPITAL ANDTAXABLE PAID-UP CAPITAL EMPLOYED INCANADA
8
Paid-up capital, taxable paid-up capital re resident financial corporation
9
Paid-up capital, taxable paid-up capital re non-resident financial corporation
10
Prohibition respecting reductions
RETURNS
11
Filing of return and payment of tax
12
Obligations of financial institution
13
Documents required to be filed
14
Deferral of date of filing
15
Obligations of trustee, etc
TAX CREDIT
15.1
New Brunswick employment tax credit
THIRD PARTY LIABILITY
16
Demand requiring payment by third party
ORDERS AND DEMANDS
17
Order re books of account and records
18
Order re information
19
Demand re information
GENERAL
20
Change in fiscal year
21
Evidence
22
Powers of Minister
ADMINISTRATION
23
Administration of Act, role of Commissioner
REGULATIONS
24
Regulations
CONSEQUENTIAL AMENDMENT
25
Consequential amendment
COMMENCEMENT
26
Commencement