Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(4)

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
    Tax that is paid or that becomes payable byIf a registrantperson makes a particular supply in respect of a supply or the bringing into a participating province of a used and empty returnable container shall not be included in determining an input tax credit of(or the registrantmaterial unlessresulting thefrom registrantits is acquiring the container or bringing it into the province, as the case may be, for the purpose of making a zero-rated supply of the container or a supply of the container outside Canada.compaction),
    Full text

    If a person makes a particular supply in a province of a used and empty returnable container (or the material resulting from its compaction),

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

    Tax that is paid or that becomes payable by a registrant in respect of a supply or the bringing into a participating province of a returnable container shall not be included in determining an input tax credit of the registrant unless the registrant is acquiring the container or bringing it into the province, as the case may be, for the purpose of making a zero-rated supply of the container or a supply of the container outside Canada.