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Property Insurance Fire Prevention Tax Regulations

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This consolidation is unofficial and is for reference only.  For the official version of the regulations, consult the original documents on file with the Registry of Regulations, or refer to the Royal Gazette Part II.
Regulations are amended frequently.  Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with the Registry that are not yet included in this consolidation.
Although every effort has been made to ensure the accuracy of this electronic version, the Registry of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting.
This electronic version is copyright © 2009, Province of Nova Scotia, all rights reserved.  It is for your personal use and may not be copied for the purposes of resale in this or any other form.

Property Insurance Fire Prevention Tax Regulations

made under Section 51 of the
Fire Safety Act
S.N.S. 2002, c. 6
O.I.C. 77-18 (January 11, 1977), N.S. Reg. 2/77

1 These regulations may be cited as the Property Insurance Fire Prevention Tax Regulations.

2 For the purposes of Section 27 of the Fire Prevention Act [Section 50 of the Fire Safety Act] "transacting the business of fire insurance within the Province" shall be and is deemed to mean:

in the case of insurance of property all contracts on which premiums are receivable in respect of property that was situated in the Province at the time the premium became payable after deducting

(i) the cash value of dividends paid or credited by the company to policy holders, and

(ii) premiums returned by the company or refunded by reason of cancellation or by reason of rebate provisions should the contract be on the premium note plan.

3 The above regulations do not apply to premiums receivable in respect to contracts of marine or automobile insurance.

4 The said regulations are effective and apply on and after the 1st day of January, 1977.

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