Regulation BEFORE repealed by BC Reg 154/2016, effective June 13, 2016.
| B.C. Reg. 143/2005 O.C. 249/2005 | Deposited March 18, 2005 effective January 1, 1997 |
Insurance Premium Tax Act
Approved Plan Regulation
[includes amendments up to B.C. Reg. 169/2010, February 1, 2011]
Approved medical services and health care plans
1 For the purposes of the definition of "taxable premium" in section 1 of the Insurance Premium Tax Act, a medical services or health care plan that meets the following criteria is approved:
(a) the plan is established and managed by an insurance company or an extraprovincial insurance corporation that
(i) is authorized to carry on insurance business under the Financial Institutions Act, and
(ii) is a non-profit corporation;
(b) the plan provides for the payment of benefits directly to one or more of the following:
(i) a person entitled to practice a designated health profession under the Health Professions Act;
(ii) Repealed. [B.C. Reg. 420/2008, App. s. 8.]
(iii) Repealed. [B.C. Reg. 421/2008, App. s. 9.]
(iv) Repealed. [B.C. Reg. 423/2008, App. s. 9.]
(v) Repealed. [B.C. Reg. 232/2005, App. s. 8.]
(vi) Repealed. [B.C. Reg. 422/2008, App. s. 7.]
(vii) Repealed. [B.C. Reg. 169/2010, App. s. 6.]
[am. B.C. Regs. 232/2005, App. s. 8; 420/2008, App. s. 8; 421/2008, App. s. 9; 422/2008, App. s. 7; 423/2008, App. s. 9; 169/2010, App. s. 6.]
Note: this regulation repeals B.C. Reg. 89/58.
[Provisions relevant to the enactment of this regulation: Insurance Premium Tax Act, R.S.B.C. 1996, c. 232, sections 1 and 41; Taxation Statutes Amendment Act, 2005, S.B.C. 2005, c. 16, section 49]