Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(5)(b)

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
    to chargea supply made in a province of a used and empty returnable container of a particular class (or the material resulting from its compaction) if the usual business practice of the recipient is to pay consideration for supplies in the province of used and empty returnable containers of that class made(or tothe othermaterial registrantsresulting from their compaction) that exceedsis determined based on the considerationvalue of the registrantmaterial paysfrom which the containers are made or wouldis payotherwise todetermined otherbased registrantsneither on the amount of the refund for suppliesthe returnable containers nor on the amount of emptythe returnable container charge in respect of filled and sealed returnable containers of that class;class containing beverages that are supplied in the province.
    Full text

    to a supply made in a province of a used and empty returnable container of a particular class (or the material resulting from its compaction) if the usual business practice of the recipient is to pay consideration for supplies in the province of used and empty returnable containers of that class (or the material resulting from their compaction) that is determined based on the value of the material from which the containers are made or is otherwise determined based neither on the amount of the refund for the returnable containers nor on the amount of the returnable container charge in respect of filled and sealed returnable containers of that class containing beverages that are supplied in the province.

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

    to charge consideration for supplies of empty containers of that class made to other registrants that exceeds the consideration the registrant pays or would pay to other registrants for supplies of empty containers of that class;