Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 172(1)(a)

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

    to have made a supply of the property or service for consideration paid at that time equal to the fair market value of the property or service at that time; and