Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 167.11(3)(a)(vi)

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. 2007-06-22 to present available View Source

    a taxable supply of intangible personal property (other than capital property) if the percentage determined by the following formula is greater than 10%: A - B where A is the extent (expressed as a percentage of the total use of the property by the supplier) to which the supplier used the property in commercial activities immediately before that time, and B is the extent (expressed as a percentage of the total use of the property by the recipient) to which the recipient used the property in commercial activities immediately after that time;