Versions of s. 221.1(6)(b)

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.

2007-06-22 to present available View Source

the fraction determined by the formula C/D where C is the total of all consideration, included in determining the income from that business for the year, for supplies made outside Canada by the registrant of items of inventory of the registrant that were not consumed, used, processed, transformed or altered after having been acquired in Canada or imported by the registrant and before being so supplied by the registrant, and D is the total of all consideration, included in determining that income, for supplies made by the registrant of items of inventory of the registrant.

Full text

the fraction determined by the formula C/D where C is the total of all consideration, included in determining the income from that business for the year, for supplies made outside Canada by the registrant of items of inventory of the registrant that were not consumed, used, processed, transformed or altered after having been acquired in Canada or imported by the registrant and before being so supplied by the registrant, and D is the total of all consideration, included in determining that income, for supplies made by the registrant of items of inventory of the registrant.
2003-01-01 to 2007-06-22 View Source

the fraction determined by the formula C/D where C is the total of all consideration, included in determining the income from that business for the year, for supplies made outside Canada by the registrant of items of inventory of the registrant that were not consumed, used, processed, transformed or altered after having been acquired in Canada or imported by the registrant and before being so supplied by the registrant, and D is the total of all consideration, included in determining that income, for supplies made by the registrant of items of inventory of the registrant.