Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 174(f)

E-15 — Excise Tax Act · 3 versions · View current text

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

  1. 2009-12-15 to present available View Source
    the person is deemed to have paid, at the time the allowance is paid, tax in respect of the supply equal to the amount determined by the formula A × (B/C) where A is the amount of the allowance, B is the total of the rate set out in subsectionprescribed 165(1)circumstances andrelating the tax rate forto a participating province if all or substantially all ofprovince, the suppliespercentage for which the allowance is paid were madedetermined in participatingprescribed provinces, or the allowance is paid for the use of the motor vehicle in participating provinces,manner, and in any other case, the rate set out in subsection 165(1), and C is the total of 100% and the percentage determined for B.
    Full text

    the person is deemed to have paid, at the time the allowance is paid, tax in respect of the supply equal to the amount determined by the formula A × (B/C) where A is the amount of the allowance, B is in prescribed circumstances relating to a participating province, the percentage determined in prescribed manner, and in any other case, the rate set out in subsection 165(1), and C is the total of 100% and the percentage determined for B.

  2. 2006-06-22 to 2009-12-15 View Source
    the person is deemed to have paid, at the time the allowance is paid, tax in respect of the supply equal to the amount determined by the formula A × B(B/C) where A is the amount of the allowance, and B is 15/115the wheretotal of the rate set out in subsection 165(1) and the tax rate for a participating province if all or substantially all of the supplies for which the allowance is paid were made in participating provinces, or the allowance is paid for the use of the motor vehicle in participating provinces, and in any other case, 7/107.the rate set out in subsection 165(1), and C is the total of 100% and the percentage determined for B.
    Full text

    the person is deemed to have paid, at the time the allowance is paid, tax in respect of the supply equal to the amount determined by the formula A × (B/C) where A is the amount of the allowance, B is the total of the rate set out in subsection 165(1) and the tax rate for a participating province if all or substantially all of the supplies for which the allowance is paid were made in participating provinces, or the allowance is paid for the use of the motor vehicle in participating provinces, and in any other case, the rate set out in subsection 165(1), and C is the total of 100% and the percentage determined for B.

  3. 2003-01-01 to 2006-06-22 View Source

    the person is deemed to have paid, at the time the allowance is paid, tax in respect of the supply equal to the amount determined by the formula A × B where A is the amount of the allowance, and B is 15/115 where all or substantially all of the supplies for which the allowance is paid were made in participating provinces, or the allowance is paid for the use of the motor vehicle in participating provinces, and in any other case, 7/107.