Hyperlawhypertext legal database Excise Tax Act

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Versions of Provision

E-15 — Excise Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2003-01-01 to 2007-06-22 View Source

    and, for the purposes of this section, the mass of an automobile, station wagon or van is the mass of a fully manufactured automobile, station wagon or van at the time of its sale by the manufacturer or the importer, as the case may be, including the mass, at that time, of all articles and materials the value of which is included in its sale price at the time of sale by him except that where at the time of the sale the automobile, station wagon or van includes an air conditioner as permanently installed equipment, the mass, as otherwise determined under this section, shall be reduced by twenty-nine kilograms (29 kg).