Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(2)(c)

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.

  1. 2007-06-22 to present available View Source
    the considerationrecipient is deemed to have acquired that service for the supplysame ofpurpose as that for which the containerrecipient shall be deemed to be equal to that part ofacquired the total consideration for the beverage and the container that is reasonably attributable to the container.beverage.
    Full text

    the recipient is deemed to have acquired that service for the same purpose as that for which the recipient acquired the beverage.

  2. 2003-01-01 to 2007-06-22 View Source

    the consideration for the supply of the container shall be deemed to be equal to that part of the total consideration for the beverage and the container that is reasonably attributable to the container.