← Historical versions

Versions of s. 218.1(1)(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. 2017-12-14 to present available View Source
    every person that A × B × C where A is the tax rate for the particular participating province, B is the value of that consideration that is paid or becomes due at that time, and C is in the case of an imported taxable supply of tangible personal property, 100%, and in any other case, the prescribed percentage in respect of the supply or, in the absence of a prescribed percentage in respect of the supply, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the particular participating province.
    Full text

    every person that A × B × C where A is the tax rate for the particular participating province, B is the value of that consideration that is paid or becomes due at that time, and C is in the case of an imported taxable supply of tangible personal property, 100%, and in any other case, the extent (expressed as a percentage) to which the person acquired the property for consumption, use or supply in the particular participating province.

  2. 2012-12-14 to 2017-12-14 View Source
    every person that A × B × C where A is the tax rate for the particular participating province, B is the value of that consideration that is paid or becomes due at that time, and C is in the case of an imported taxable supply of tangible personal property, 100%, and in any other case, the prescribed percentage in respect of the supply or, in the absence of a prescribed percentage in respect of the supply, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the particular participating province.
    Full text

    every person that A × B × C where A is the tax rate for the particular participating province, B is the value of that consideration that is paid or becomes due at that time, and C is in the case of an imported taxable supply of tangible personal property, 100%, and in any other case, the prescribed percentage in respect of the supply or, in the absence of a prescribed percentage in respect of the supply, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the particular participating province.

  3. 2010-07-01 to 2012-12-14 View Source
    every registrantperson whothat A × B × C where A is the recipienttax ofrate a supply, included in paragraph (b) offor the definition “imported taxable supply” in section 217, of property the physical possession of which is transferred to the registrant in a particular participating province, B is the value of that consideration that is paid or becomes due at that time, and C is in the case of an imported taxable supply of tangible personal property, 100%, and in any other case, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the particular participating province.
    Full text

    every person that A × B × C where A is the tax rate for the particular participating province, B is the value of that consideration that is paid or becomes due at that time, and C is in the case of an imported taxable supply of tangible personal property, 100%, and in any other case, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the particular participating province.

  4. 2003-01-01 to 2010-07-01 View Source

    every registrant who is the recipient of a supply, included in paragraph (b) of the definition “imported taxable supply” in section 217, of property the physical possession of which is transferred to the registrant in a particular participating province,