Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 123(1), definition “fair market value”

E-15 — Excise Tax Act · 3 versions · View current text

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

  1. 2018-12-13 to present available View Source
    fair market value of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 from the consideration for the supply; (juste valeur marchande)
    Full text

    fair market value of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 from the consideration for the supply; (juste valeur marchande)

  2. 2017-01-01 to 2018-12-13 View Source
    fair market value of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 from the consideration for the supply; (juste valeur marchande)
    Full text

    fair market value of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 from the consideration for the supply; (juste valeur marchande)

  3. 2003-01-01 to 2017-01-01 View Source

    fair market value of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 from the consideration for the supply;