Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(3)

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
    TaxSubsection that(2) isdoes collectednot orapply thatto becomesa collectiblesupply by a registrant in respect of a supplybeverage ofin a returnable container shallin respect of which the registrant is a specified beverage retailer if the registrant elects not beto includeddeduct the amount of the returnable container charge in respect of the container in determining the netconsideration taxfor the supply for the purposes of thethis registrant.Part.
    Full text

    Subsection (2) does not apply to a supply by a registrant of a beverage in a returnable container in respect of which the registrant is a specified beverage retailer if the registrant elects not to deduct the amount of the returnable container charge in respect of the container in determining the consideration for the supply for the purposes of this Part.

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

    Tax that is collected or that becomes collectible by a registrant in respect of a supply of a returnable container shall not be included in determining the net tax of the registrant.