← Historical versions

Versions of s. 226(2)(b)(ii)(A)

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. 2007-06-22 to present available View Source

    if that province is a participating province and that Act, or regulations made under it, specify an amount in respect of a returnable container of that class that must be equal to or not less than the total (in this clause referred to as the “tax-included charge”) of the returnable container charge to be charged in respect of the particular supply or a previous supply of the beverage in the container and any applicable tax under this Part, the amount determined by the formula A × [100/(100 + B)] where A is the amount by which the tax-included charge exceeds the refund for the container, and B is the total of the rate of tax under subsection 165(1) and the tax rate for the province, and