﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:current-date="2019-06-21" lims:inforce-start-date="2006-03-22" lims:fid="890093" lims:id="890093" gazette-part="II" regulation-type="SOR" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="890094" lims:id="890094"><InstrumentNumber>SOR/86-108</InstrumentNumber><RegistrationDate><Date><YYYY>1986</YYYY><MM>1</MM><DD>10</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="890096" lims:id="890096"><XRefExternal reference-type="act" link="T-3">TAX REBATE DISCOUNTING ACT</XRefExternal></EnablingAuthority><ShortTitle lims:inforce-start-date="2006-03-22" lims:fid="890097" lims:id="890097">Tax Rebate Discounting Regulations</ShortTitle><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="890098" lims:id="890098">Regulations Concerning the Statement Describing the Discounting Transaction and the Notice of the Actual Amount of the Refund of Tax Received by the Discounter</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>1986-103</OrderNumber><Date><YYYY>1986</YYYY><MM>1</MM><DD>10</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="890099" lims:id="890099"><Provision lims:inforce-start-date="2006-03-22" lims:fid="890100" lims:id="890100" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>Her Excellency the Governor General in Council, on the recommendation of the Minister of Consumer and Corporate Affairs, pursuant to section 10<FootnoteRef idref="fn_SOR-86-108_e_hq_3778">*</FootnoteRef> of the <XRefExternal reference-type="act" link="T-3">Tax Rebate Discounting Act</XRefExternal>, is pleased hereby to make the annexed <XRefExternal reference-type="regulation" link="SOR-86-108">Regulations concerning the statement describing the discounting transaction and the notice of the actual amount of the refund of tax received by the discounter</XRefExternal>.</Text><Footnote id="fn_SOR-86-108_e_hq_3778" placement="page" status="official"><Label>*</Label><Text>S.C. 1985, c. 53, s. 3</Text></Footnote></Provision></Order><Body lims:inforce-start-date="2006-03-22" lims:fid="890101" lims:id="890101"><Heading lims:inforce-start-date="2006-03-22" lims:fid="890102" lims:id="890102" level="1"><TitleText>Short Title</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="890103" lims:id="890103"><Label>1</Label><Text>These Regulations may be cited as the <XRefExternal reference-type="regulation" link="SOR-86-108">Tax Rebate Discounting Regulations</XRefExternal>.</Text></Section><Heading lims:inforce-start-date="2006-03-22" lims:fid="890104" lims:id="890104" level="1"><TitleText>General</TitleText></Heading><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="890105" lims:id="890105"><Label>2</Label><Text>The statement describing the discounting transaction that is required by subparagraph 4(1)(b)(i) of the <XRefExternal reference-type="act" link="T-3">Tax Rebate Discounting Act</XRefExternal> shall be as prescribed in Schedule I.</Text><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2006-03-22" lims:fid="890107" lims:id="890107">SOR/92-509, s. 1</HistoricalNoteSubItem></HistoricalNote></Section><Section lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="890108" lims:id="890108"><Label>3</Label><Text>The notice of the actual amount of the refund of tax received by the discounter that is required by paragraph 5(b) of the <XRefExternal reference-type="act" link="T-3">Tax Rebate Discounting Act</XRefExternal> shall be as prescribed in Schedule II.</Text><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2006-03-22" lims:fid="890110" lims:id="890110">SOR/92-509, s. 1</HistoricalNoteSubItem></HistoricalNote></Section></Body><Schedule lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="890111" lims:id="890111" bilingual="no" spanlanguages="no"><ScheduleFormHeading lims:inforce-start-date="2006-03-22" lims:fid="890112" lims:id="890112"><Label>SCHEDULE I</Label><OriginatingRef>(Section 2)</OriginatingRef></ScheduleFormHeading><Provision lims:inforce-start-date="2006-03-22" lims:fid="890113" lims:id="890113" format-ref="indent-0-0" language-align="no" list-item="no"><Text>GRAPHIC IS NOT DISPLAYED, SEE SOR/96-405, S. 1</Text></Provision><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2006-03-22" lims:fid="890115" lims:id="890115">SOR/92-509, s. 2; SOR/94-190, s. 1; SOR/96-405, s. 1</HistoricalNoteSubItem></HistoricalNote></Schedule><Schedule lims:inforce-start-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:fid="890116" lims:id="890116" bilingual="no" spanlanguages="no"><ScheduleFormHeading lims:inforce-start-date="2006-03-22" lims:fid="890117" lims:id="890117"><Label>SCHEDULE II</Label><OriginatingRef>(Section 3)</OriginatingRef></ScheduleFormHeading><Provision lims:inforce-start-date="2006-03-22" lims:fid="890118" lims:id="890118" format-ref="indent-0-0" language-align="no" list-item="no"><Text>GRAPHIC IS NOT DISPLAYED, SEE SOR/96-405, S. 1</Text></Provision><HistoricalNote><HistoricalNoteSubItem lims:inforce-start-date="2006-03-22" lims:fid="890120" lims:id="890120">SOR/92-509, s. 2; SOR/96-405, s. 1</HistoricalNoteSubItem></HistoricalNote></Schedule></Regulation>