Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 136.4(2)(b)

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

    the consideration for the supply in each province is deemed to be equal to the amount determined by the formula(A/B) × C where A is the distance over which the telecommunications would be transmitted in that province if the telecommunications were transmitted solely by means of cable and related telecommunications facilities located in Canada that connected, in a direct line, the transmitters for emitting and receiving the telecommunications, B is the distance over which the telecommunications would be transmitted in Canada if the telecommunications were transmitted solely by such means, and C is the total consideration paid or payable by the recipient for the sole access to the telecommunications channel.