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                                        Private Member's Bill

              3rd Session, 56th General Assembly
                         Nova Scotia
                    44 Elizabeth II, 1995

                    An Act to Provide for
           Equal Tax Treatment for all Professions

                         John E. Holm

          Printed by Queen's Printer for Nova Scotia
                      Explanatory Notes

         Clause 1 sets out the short title of the Act.

         Clause 2 repeals provisions of the Dental Act that permitted dentists to practise dentistry
through corporations.

         Clause 3 repeals provisions of the Public Accountants Act that permitted public
accountants to practise accountancy through corporations.

         Clause 4 repeals a provision in the Chartered Accountants Act that permitted chartered
accountants to practise as chartered accountants through corporations.

                    An Act to Provide for
           Equal Tax Treatment for all Professions

         Be it enacted by the Governor and Assembly as follows:

         1  This Act may be cited as the Fair Treatment Regardless of Status Act.

         2  Sections 40 and 41 and clause 45(1)(m) of Chapter 3 of the Acts of 1992, the Dental
Act, are repealed.

         3  Sections 22 and 22A of Chapter 369 of the Revised Statutes, 1989, the Public
Accountants Act, are repealed.

         4  Section 26A of Chapter 154 of the Acts of 1900, the Chartered Accountants Act, is