Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 155(1)(b)

E-15 — Excise Tax Act · 2 versions · View current text

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

  1. 2017-12-14 to present available View Source
    if consideration is paid for the supply, the value of the consideration shall be deemed to be equal to the fair market value of the property or service at that time.
    Full text

    if consideration is paid for the supply, the value of the consideration shall be deemed to be equal to the fair market value of the property or service at that time.

  2. 2003-01-01 to 2017-12-14 View Source

    if consideration is paid for the supply, the value of the consideration shall be deemed to be equal to the fair market value of the property or service at that time.