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O. Reg. 280/11: SMALL BEER MANUFACTURERS' TAX CREDIT

filed June 20, 2011 under Taxation Act, 2007, S.O. 2007, c. 11, Sched. A

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ONTARIO REGULATION 280/11

made under the

TAXATION ACT, 2007

Made: June 15, 2011
Filed: June 20, 2011
Published on e-Laws: June 21, 2011
Printed in The Ontario Gazette: July 9, 2011

SMALL BEER MANUFACTURERS’ TAX CREDIT

Application

1. This Regulation applies for the purposes of Part V.5 of the Act.

Date of first monthly instalment of tax credit for a sales year

2. The date prescribed for a sales year for the purposes of subsection 104.17 (5) of the Act is April 30.

Commencement

3. This Regulation is deemed to have come into force on July 1, 2010.

Made by:

Dwight Douglas Duncan

Minister of Finance

Date made: June 15, 2011.