Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 236(1)(b)

E-15 — Excise Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2010-01-01 to present available View Source
    one or both of the following situations apply:
    Full text

    one or both of the following situations apply:

  2. 2007-12-14 to 2010-01-01 View Source
    subsectionone 67.1(1)or both of the Incomefollowing Taxsituations Act applies, or would apply if the person were a taxpayer under that Act, to all of the composite amount or that part of it that is, for the purposes of that Act, an amount paid or payable in respect of the human consumption of food or beverages or the enjoyment of entertainment and deems the composite amount or that part to be 50% of a particular amount, andapply:
    Full text

    one or both of the following situations apply:

  3. 2003-01-01 to 2007-12-14 View Source

    subsection 67.1(1) of the Income Tax Act applies, or would apply if the person were a taxpayer under that Act, to all of the composite amount or that part of it that is, for the purposes of that Act, an amount paid or payable in respect of the human consumption of food or beverages or the enjoyment of entertainment and deems the composite amount or that part to be 50% of a particular amount, and