Versions of s. 228(3)(a)

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.

2018-12-13 to present available View Source

where the person is a selected listed financial institution that is required to file a final return for the reporting period under subsection 238(2.1), the person may claim, in the final return for that reporting period as a net tax refund for the period payable to the person by the Minister, the amount, if any, determined by the formula A - B where A is the absolute value of that net tax, and B is the amount, if any, that the person claimed as an interim net tax refund for the period under subsection (2.4); and

Full text

where the person is a selected listed financial institution that is required to file a final return for the reporting period under subsection 238(2.1), the person may claim, in the final return for that reporting period as a net tax refund for the period payable to the person by the Minister, the amount, if any, determined by the formula A - B where A is the absolute value of that net tax, and B is the amount, if any, that the person claimed as an interim net tax refund for the period under subsection (2.4); and
2003-01-01 to 2018-12-13 View Source

where the person is a selected listed financial institution that is required to file a final return for the reporting period under subsection 238(2.1), the person may claim, in the final return for that reporting period as a net tax refund for the period payable to the person by the Minister, the amount, if any, determined by the formula A - B where A is the absolute value of that net tax, and B is the amount, if any, that the person claimed as an interim net tax refund for the period under subsection (2.4); and