Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(9)

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
    For the purposes of this Part, whereIf a supplierregistrant is deemed under paragraph (2)(b) to have received or made at any time makesa supply in a supplyprovince of a service in respect of a returnable container toof a registrantparticular inclass circumstancescontaining ina whichparticular sectionbeverage, 156paragraph (8)(a) or 167(b), appliesas and,the ifcase thosemay sectionsbe, haddoes not applied, subsection (3) would have applied to the supplierapply in respect of the supply and subsection (4) would not have applied to the registrant in respect of the container, the registrant shall be deemed to have paid at that time tax in respect of the supply calculated on the consideration that the registrant would charge if the registrant made the supply to a person with whom the registrant was dealing at arm’s length.
    Full text

    If a registrant is deemed under paragraph (2)(b) to have received or made at any time a supply in a province of a service in respect of a returnable container of a particular class containing a particular beverage, paragraph (8)(a) or (b), as the case may be, does not apply in respect of the supply if

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

    For the purposes of this Part, where a supplier at any time makes a supply of a returnable container to a registrant in circumstances in which section 156 or 167 applies and, if those sections had not applied, subsection (3) would have applied to the supplier in respect of the supply and subsection (4) would not have applied to the registrant in respect of the container, the registrant shall be deemed to have paid at that time tax in respect of the supply calculated on the consideration that the registrant would charge if the registrant made the supply to a person with whom the registrant was dealing at arm’s length.