Versions of s. 172.1(5)(c)

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.

2017-12-14 to present available View Source

for the purposes of this Part, the tax referred to in paragraph (b) is deemed to be equal to the amount determined by the formula A + B where A is the amount determined by the formula C × D where C is the fair market value of the specified resource or part at the time it was acquired by the person, and D is the rate set out in subsection 165(1), and B is the total of all amounts, each of which is determined for a participating province by the following formula E × F where E is the fair market value of the specified resource or part at the time it was acquired by the person, and F is the provincial factor in respect of the pension plan and the participating province for the particular fiscal year; and

Full text

for the purposes of this Part, the tax referred to in paragraph (b) is deemed to be equal to the amount determined by the formula A + B where A is the amount determined by the formula C × D where C is the fair market value of the specified resource or part at the time it was acquired by the person, and D is the rate set out in subsection 165(1), and B is the total of all amounts, each of which is determined for a participating province by the following formula E × F where E is the fair market value of the specified resource or part at the time it was acquired by the person, and F is the provincial factor in respect of the pension plan and the participating province for the particular fiscal year; and
2010-07-12 to 2017-12-14 View Source

for the purposes of this Part, the tax referred to in paragraph (b) is deemed to be equal to the amount determined by the formula A + B where A is the amount determined by the formula C × D where C is the fair market value of the specified resource or part at the time it was acquired by the person, and D is the rate set out in subsection 165(1), and B is the total of all amounts, each of which is determined for a participating province by the following formula E × F where E is the fair market value of the specified resource or part at the time it was acquired by the person, and F is the provincial factor in respect of the pension plan and the participating province for the particular fiscal year; and