PART VI SPECIAL PAYMENTS
Regulations, Part VI
96 (1) The Minister of Finance may make regulations, (0.a) prescribing persons and entities for the purposes of clause (f) of the definition of “municipal electricity utility” in section 88; (a) prescribing modifications to the method of calculating the amount of any payment required by section 89, 90 or 93; (b) prescribing amounts for the purpose of clause 92 (1) (a); (c) prescribing percentages for the purpose of subsection 94 (1) and prescribing modifications to the method of calculating the amount of the payment required by section 94; (d) deeming a transaction or series of transactions, for the purpose of section 94, to be a transfer to a person of an interest in real or personal property that has been used in connection with generating, transmitting, distributing or retailing electricity; (e) prescribing transfers to which subsection 94 (1) does not apply, subject to such conditions or restrictions as may be specified in the regulations; (e.1) prescribing requirements relating to security for the purposes of subsection 94 (1); (e.2) governing refunds authorized by subsection 94 (7); (e.3) prescribing circumstances for the purposes of subsection 94 (7.1); (e.4)  Repealed:  2005, c. 31, Sched. 6, s. 3. (f) requiring payments under this Part to be paid in instalments, prescribing the times when the payments or instalments are required to be paid and requiring the payment of interest or penalties on late payments; (f.1) prescribing one or more provisions of Part V or VI of the Corporations Tax Act that do not apply in respect of an amount payable under one or more sections in this Part that are prescribed in the regulation; (f.2) prescribing changes to provisions in Part V or VI of the Corporations Tax Act that apply in respect of an amount payable under one or more sections in this Part that are prescribed in the regulation, including, (i) prescribing a change to a time limit for issuing an assessment or reassessment in respect of an amount payable under this Part after November 6, 1998, and (ii) prescribing a change to a time limit for the payment of a refund of an overpayment in respect of a period after November 6, 1998; (f.3) prescribing rules governing the application of one or more provisions of Part VIII of the Taxation Act, 2007
with respect to an amount payable under one or more provisions of this Part that are prescribed by the rules; (g) prescribing procedures that must be followed in connection with any payment required by this Part; (h) respecting any other matter that the Minister of Finance considers necessary or advisable in connection with this Part.  1998, c. 15, Sched. A, s. 96 (1); 2000, c. 42, s. 38; 2004, c. 31, Sched. 11, s. 6; 2005, c. 31, Sched. 6, s. 3; 2007, c. 11, Sched. B, s. 3 (3). General or particular (2) A regulation made under this section may be general or particular in its application.  1998, c. 15, Sched. A, s. 96 (2). Retroactivity (3) A regulation made under this section is, if it so provides, effective with reference to a period before it is filed.  1999, c. 9, s. 104. cl. (1) (f), previous payments (4) In a regulation made under clause (1) (f), the Minister may provide that payments made in 1999 before the regulation is made have been properly made under that regulation.  1999, c. 9, s. 104. Section Amendments with date in force (d/m/y) 1999, c. 9, s. 104 - 14/12/1999 2000, c. 42, s. 38
- 21/12/2000 2004, c. 31, Sched. 11, s. 6 - 16/12/2004 2005, c. 31, Sched. 6, s. 3 - 16/12/2004 2007, c. 11, Sched. B, s. 3 (3) - 04/06/2007 PART VII   PENSION PLANS