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Private Member's Bill

4th Session, 56th General Assembly
Nova Scotia
45 Elizabeth II, 1996

An Act to Provide for

Equal Tax Treatment for all Professions

Robert L. Chisholm
Halifax Atlantic

Printed by Queen's Printer for Nova Scotia

Explanatory Notes

Clause 1 sets out the short title of the Act.

Clauses 2 and 3 repeal provisions that permit lawyers to practise law through corporations.

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

Clause 5 repeals provisions of the Dental Act that permit dentists to practise dentistry through corporations.

Clause 6 repeals the Medical Professional Corporations Act which permits physicians to practise medicine through corporations.

Clause 7 repeals provisions of the Public Accountants Act that permit public accountants to practise accountancy through corporations.

Clause 8 provides that the Act comes into force on January 1, 1997.

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2 Subsection 5(1) of Chapter 30 of the Revised Statutes, 1989, the Barristers and Solicitors Act, is repealed and the following subsection substituted:

(1) No corporation shall carry on the practice or profession of a barrister and no person who is not a member of the Society and entitled to practise as a barrister shall carry on such practice or profession.

3 Section 5A of Chapter 30 is repealed.

4 Section 26A of Chapter 154 of the Acts of 1900, the Chartered Accountants Act, is repealed.

5 Sections 40 and 41 and clause 45(1)(m) of Chapter 3 of the Acts of 1992, the Dental Act, are repealed.

6 Chapter 11 of the Acts of 1995-96, the Medical Professional Corporations Act, is repealed.

7 Sections 22 and 22A of Chapter 369 of the Revised Statutes, 1989, the Public Accountants Act, are repealed.

8 This Act has effect on and after January 1, 1997

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