Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 186(1)(a)

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.

  1. 2021-06-29 to present available View Source
    a registrant (in this subsection referred to as the “parent”)parent that is a corporation resident in Canada at any time acquires, importsacquired or bringsimported into a participating provincethe particular property or a service that can reasonably be regarded as having been so acquired, imported or brought it into the provinceparticipating province, as the case may be, for consumptionthe or use in relation to sharespurpose of the capital stock, or indebtedness, of another corporation that is at that time related to the parent, and
    Full text

    the parent acquired or imported the particular property or service or brought it into the participating province, as the case may be, for the purpose of

  2. 2003-01-01 to 2021-06-29 View Source

    a registrant (in this subsection referred to as the “parent”) that is a corporation resident in Canada at any time acquires, imports or brings into a participating province particular property or a service that can reasonably be regarded as having been so acquired, imported or brought into the province for consumption or use in relation to shares of the capital stock, or indebtedness, of another corporation that is at that time related to the parent, and