Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 202(4)(b)

E-15 — Excise Tax Act · 4 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
    to have paid, on that day, tax in respect of the acquisition of the vehicle or aircraft equal to the amount determined by the formula A × B where A is in the case of an acquisition or importation in respect of which tax is payable only under subsection 165(1) or section 212 or 218, as the case may require, and in the case of an acquisition deemed to have been made under subsection (5) of a vehicle or aircraft in respect of which no tax under subsection 165(2) was payable by the registrant, the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, in the case of the bringing into a participating province of the vehicle or aircraft from a non-participating prov­ince and in the case of an acquisition in respect of which tax under section 220.06 is payable, the amount determined by the formula E/F where E is the tax rate for the participating province, and F is the total of 100% and the percentage determined for E, andin the case of an acquisition or importation in anyrespect otherof case,which tax is payable under subsection 165(2), section 212.1 or subsection 218.1(1) calculated at the tax rate for a participating province, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the tax rate for athe participating province, and H is the total of 100% and the percentage determined for G, and in any other case, the amount determined by the formula I/J where I is the rate determined in prescribed manner, and J is the total of 100% and the percentage determined for I, and B is where an amount in respect of the vehicle or aircraft is required by paragraph 6(1)(e) or subsection 15(1) of the Income Tax Act to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and in any other case, the capital cost allowance in respect of the vehicle or aircraft that was deducted under the Income Tax Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.
    Full text

    to have paid, on that day, tax in respect of the acquisition of the vehicle or aircraft equal to the amount determined by the formula A × B where A is in the case of an acquisition or importation in respect of which tax is payable only under subsection 165(1) or section 212 or 218, as the case may require, and in the case of an acquisition deemed to have been made under subsection (5) of a vehicle or aircraft in respect of which no tax under subsection 165(2) was payable by the registrant, the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, in the case of the bringing into a participating province of the vehicle or aircraft from a non-participating prov­ince and in the case of an acquisition in respect of which tax under section 220.06 is payable, the amount determined by the formula E/F where E is the tax rate for the participating province, and F is the total of 100% and the percentage determined for E, in the case of an acquisition or importation in respect of which tax is payable under subsection 165(2), section 212.1 or subsection 218.1(1) calculated at the tax rate for a participating province, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the tax rate for the participating province, and H is the total of 100% and the percentage determined for G, and in any other case, the amount determined by the formula I/J where I is the rate determined in prescribed manner, and J is the total of 100% and the percentage determined for I, and B is where an amount in respect of the vehicle or aircraft is required by paragraph 6(1)(e) or subsection 15(1) of the Income Tax Act to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and in any other case, the capital cost allowance in respect of the vehicle or aircraft that was deducted under the Income Tax Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.

  2. 2007-06-22 to 2009-12-15 View Source
    to have paid, on that day, tax in respect of the acquisition of the vehicle or aircraft equal to the amount determined by the formula A × B where A is in the case of an acquisition or importation in respect of which tax is payable only under subsection 165(1) or section 212 or 218, as the case may require, and in the case of an acquisition deemed to have been made under subsection (5) of a vehicle or aircraft in respect of which no tax under subsection 165(2) was payable by the registrant, the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, in the case of the bringing into a participating province of the vehicle or aircraft from a non-participating prov­ince and in the case of an acquisition in respect of which tax under section 220.06 is payable, the amount determined by the formula E/F where E is the tax rate for the participating province, and F is the total of 100% and the percentage determined for E, and in any other case, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the tax rate for a participating province, and H is the total of 100% and the percentage determined for G, and B is where an amount in respect of the vehicle or aircraft is required by paragraph 6(1)(e) or subsection 15(1) of the Income Tax Act to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and in any other case, the capital cost allowance in respect of the vehicle or aircraft that was deducted under the Income Tax Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.
    Full text

    to have paid, on that day, tax in respect of the acquisition of the vehicle or aircraft equal to the amount determined by the formula A × B where A is in the case of an acquisition or importation in respect of which tax is payable only under subsection 165(1) or section 212 or 218, as the case may require, and in the case of an acquisition deemed to have been made under subsection (5) of a vehicle or aircraft in respect of which no tax under subsection 165(2) was payable by the registrant, the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, in the case of the bringing into a participating province of the vehicle or aircraft from a non-participating prov­ince and in the case of an acquisition in respect of which tax under section 220.06 is payable, the amount determined by the formula E/F where E is the tax rate for the participating province, and F is the total of 100% and the percentage determined for E, and in any other case, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the tax rate for a participating province, and H is the total of 100% and the percentage determined for G, and B is where an amount in respect of the vehicle or aircraft is required by paragraph 6(1)(e) or subsection 15(1) of the Income Tax Act to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and in any other case, the capital cost allowance in respect of the vehicle or aircraft that was deducted under the Income Tax Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.

  3. 2006-06-22 to 2007-06-22 View Source
    to have paid, on that day, tax in respect of the acquisition of the vehicle or aircraft equal to the amount determined by the formula A × B where A is in the case of an acquisition or importation in respect of which tax is payable only under subsection 165(1) or section 212 or 218, as the case may require, and in the case of an acquisition deemed to have been made under subsection (5) of a vehicle or aircraft in respect of which no tax under subsection 165(2) was payable by the registrant, 7/107,the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, in the case of the bringing into a participating province of the vehicle or aircraft from a non-participating provinceprov­ince and in the case of an acquisition in respect of which tax under section 220.06 is payable, 8/108,the amount determined by the formula E/F where E is the tax rate for the participating province, and F is the total of 100% and the percentage determined for E, and in any other case, 15/115,the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the tax rate for a participating province, and H is the total of 100% and the percentage determined for G, and B is where an amount in respect of the vehicle or aircraft is required by paragraph 6(1)(e) or subsection 15(1) of the Income Tax Act to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and in any other case, the capital cost allowance in respect of the vehicle or aircraft that was deducted under the Income Tax Act in computing the income
    Full text

    to have paid, on that day, tax in respect of the acquisition of the vehicle or aircraft equal to the amount determined by the formula A × B where A is in the case of an acquisition or importation in respect of which tax is payable only under subsection 165(1) or section 212 or 218, as the case may require, and in the case of an acquisition deemed to have been made under subsection (5) of a vehicle or aircraft in respect of which no tax under subsection 165(2) was payable by the registrant, the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, in the case of the bringing into a participating province of the vehicle or aircraft from a non-participating prov­ince and in the case of an acquisition in respect of which tax under section 220.06 is payable, the amount determined by the formula E/F where E is the tax rate for the participating province, and F is the total of 100% and the percentage determined for E, and in any other case, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the tax rate for a participating province, and H is the total of 100% and the percentage determined for G, and B is where an amount in respect of the vehicle or aircraft is required by paragraph 6(1)(e) or subsection 15(1) of the Income Tax Act to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and in any other case, the capital cost allowance in respect of the vehicle or aircraft that was deducted under the Income Tax Act in computing the income

  4. 2003-01-01 to 2006-06-22 View Source

    to have paid, on that day, tax in respect of the acquisition of the vehicle or aircraft equal to the amount determined by the formula A × B where A is in the case of an acquisition or importation in respect of which tax is payable only under subsection 165(1) or section 212 or 218, as the case may require, and in the case of an acquisition deemed to have been made under subsection (5) of a vehicle or aircraft in respect of which no tax under subsection 165(2) was payable by the registrant, 7/107, in the case of the bringing into a participating province of the vehicle or aircraft from a non-participating province and in the case of an acquisition in respect of which tax under section 220.06 is payable, 8/108, and in any other case, 15/115, and B is where an amount in respect of the vehicle or aircraft is required by paragraph 6(1)(e) or subsection 15(1) of the Income Tax Act to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and in any other case, the capital cost allowance in respect of the vehicle or aircraft that was deducted under the Income Tax Act in computing the income