Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 166

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. 2004-05-14 to present available View Source
    WhereIf a person makes a taxable supply, other than a supply of real property by way of sale, and the consideration or a part thereofof it for the supply becomes due, or is paid before it becomes due, at a time when the person is a small supplier who is not a registrant, that consideration or part thereof,part, as the case may be, shall not be included in calculating the tax payable in respect of the supply.supply except if the supply is
    Full text

    If a person makes a taxable supply and the consideration or a part of it for the supply becomes due, or is paid before it becomes due, at a time when the person is a small supplier who is not a registrant, that consideration or part, as the case may be, shall not be included in calculating the tax payable in respect of the supply except if the supply is

  2. 2003-01-01 to 2004-05-14 View Source

    Where a person makes a taxable supply, other than a supply of real property by way of sale, and the consideration or a part thereof for the supply becomes due, or is paid before it becomes due, at a time when the person is a small supplier who is not a registrant, that consideration or part thereof, as the case may be, shall not be included in calculating the tax payable in respect of the supply.