The Corporate Capital Tax Act

25117/32364

Saskatchewan — Consolidated Statutes

CORPORATION CAPITAL TAX 1 c. 10

CHAPTER

An Act to amend The Corporation Capital Tax Act (Assented to May 14, 2008) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title This Act may be cited as The Corporate Capital Tax Act. S.S. 1979-80, c.C-38.1 amended Subsection 13(2.1) of The Corporation Capital Tax Act is repealed and the following substituted: “

(2.1) The tax payable by a financial institution is 0.7% of its amount taxable if the aggregate taxable paid-up capital of the financial institution, including all of its associated corporations, is equal to or less than: (

a) in the case of a taxation year commencing after June 30, 1999 and ending before October 31, 2003, $400 million; (

b) in the case of a taxation year ending on or after October 31, 2003 and ending before October 31, 2008, $1 billion; or (

c) in the case of a taxation year ending on or after October 31, 2008, $1.5 billion”. Coming into force This Act comes into force on assent. CORPORATION CAPITAL TAX c. 10 REGINA, SASKATCHEWAN Printed by the authority of THE QUEEN’S PRINTER Copyright©2008

Document details

Collection	Saskatchewan — Consolidated Statutes
Citation	25117/32364
Type	statute
Volume / chapter	statute 25117 32364
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	1efa00b1d17f0fa07e39be18676bd30e69bf3b14

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