Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 220(2)(b)

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. 2010-07-12 to present available View Source

    a business of a person is a specified business of the person throughout a taxation year of the person if the business is carried on, at any time in the taxation year, in Canada through a permanent establishment of the person.