Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 225.2(1)(b)

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.

  1. 2017-12-15 to present available View Source
    a prescribed financial institution throughout the reporting period.
    Full text

    a prescribed financial institution throughout the reporting period.

  2. 2012-12-14 to 2017-12-15 View Source
    thea prescribed financial institution is an individual,throughout the estatereporting of a deceased individual or a trust that, under the rules prescribed in section 2603 of the Income Tax Regulations, has or would, if it had income for the particular year and the preceding taxation year, have income earned in the particular year and the preceding taxation year in any of the participating provinces and income earned in the particular year and the preceding taxation year in any of the non-participating provinces;period.
    Full text

    a prescribed financial institution throughout the reporting period.

  3. 2003-01-01 to 2012-12-14 View Source

    the financial institution is an individual, the estate of a deceased individual or a trust that, under the rules prescribed in section 2603 of the Income Tax Regulations, has or would, if it had income for the particular year and the preceding taxation year, have income earned in the particular year and the preceding taxation year in any of the participating provinces and income earned in the particular year and the preceding taxation year in any of the non-participating provinces;