Versions of s. 193(1)

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.

2007-06-22 to present available View Source

Subject to subsection (2.1), if at a particular time a registrant makes a particular taxable supply of real property by way of sale, other than A × B where A is the lesser of the basic tax content of the property at the particular time; and the tax that is or would, ~~but~~in ~~for~~the absence of section ~~167,~~167 or 167.11, be payable in respect of the particular taxable supply, and B is the percentage that, immediately before the particular time, the use of the property otherwise than in commercial activities of the registrant was of the total use of the property.

Full text

Subject to subsection (2.1), if at a particular time a registrant makes a particular taxable supply of real property by way of sale, other than A × B where A is the lesser of the basic tax content of the property at the particular time; and the tax that is or would, in the absence of section 167 or 167.11, be payable in respect of the particular taxable supply, and B is the percentage that, immediately before the particular time, the use of the property otherwise than in commercial activities of the registrant was of the total use of the property.
2006-06-22 to 2007-06-22 View Source

~~Where~~Subject to subsection (2.1), if at a particular time a registrant makes a particular taxable supply of real property by way of sale, other than A × B where A is the lesser of the basic tax content of the property at the particular time; and the tax that is or would, but for section 167, be payable in respect of the particular taxable supply, and B is the percentage that, immediately before the particular time, the use of the property otherwise than in commercial activities of the registrant was of the total use of the property.

Full text

Subject to subsection (2.1), if at a particular time a registrant makes a particular taxable supply of real property by way of sale, other than A × B where A is the lesser of the basic tax content of the property at the particular time; and the tax that is or would, but for section 167, be payable in respect of the particular taxable supply, and B is the percentage that, immediately before the particular time, the use of the property otherwise than in commercial activities of the registrant was of the total use of the property.
2003-01-01 to 2006-06-22 View Source

Where at a particular time a registrant makes a particular taxable supply of real property by way of sale, other than A × B where A is the lesser of the basic tax content of the property at the particular time; and the tax that is or would, but for section 167, be payable in respect of the particular taxable supply, and B is the percentage that, immediately before the particular time, the use of the property otherwise than in commercial activities of the registrant was of the total use of the property.