1.   S.78 Amdt.
Imposition of tax

        2.   Commencement

Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

SNL2009 cR-15.01
as amended

        1. Subsection 78(3) of the Revenue Administration Act is repealed and the following substituted:  

             (3)  This Part does not apply

             (a)  to premiums receivable in respect of contracts of marine insurance; or

             (b)  to the third-party plan administrator of the Canadian Dental Care Plan in respect of the administration of that plan.

             (4)  For the purposes of paragraph (3)(b), "Canadian Dental Care Plan" means the Canadian Dental Care Plan established under the authority of the Department of Health Act (Canada) in respect of dental service for individuals.

Commencement

        2. This Act is considered to have come into force on May 1, 2024.

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