Hyperlawhypertext legal database Excise Tax Act

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E-15 — Excise Tax Act · 1 version · View current text

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

  1. 2003-01-01 to present available View Source

    All goods manufactured or produced in Canada by the labour of individuals who are in any manner mentally or physically handicapped, where a substantial portion of the sale price of the goods is in any way attributable to the labour of those individuals, which labour has been performed in, or exclusively under the control and direction of, a certified institution.