Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 181(6)

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. 2026-03-26 to present available View Source

    For the purposes of subsection (5), a payment is made by a person exclusively in the course of commercial activities of the person only if