Versions of s. 252.1(5)(b)

E-15 — Excise Tax Act · 2 versions

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

2007-06-22 to 2017-06-22 View Source

in any other case, the amount determined by the formula C/D × E/2 where C is the total number of nights for which short-term accommodation, or camping accommodation, included in that tour package is made available in Canada under the agreement for the supply of that tour package, D is the number of nights the non-resident individual to whom the accommodation is made available spends in Canada during the period beginning on the earliest of the first day on which overnight lodging included in the tour package is made available to the individual, the first day on which camping accommodation included in the tour package is made available to the individual, and the first day any overnight transportation service included in the tour package is rendered to the individual, and ending on the latest of the last day on which overnight lodging is made available to the individual, the last day on which camping accommodation is made available to the individual, and the last day any such transportation service is rendered to the individual, and E is the tax paid by the person in respect of the supply of that tour package.

Full text

in any other case, the amount determined by the formula C/D × E/2 where C is the total number of nights for which short-term accommodation, or camping accommodation, included in that tour package is made available in Canada under the agreement for the supply of that tour package, D is the number of nights the non-resident individual to whom the accommodation is made available spends in Canada during the period beginning on the earliest of the first day on which overnight lodging included in the tour package is made available to the individual, the first day on which camping accommodation included in the tour package is made available to the individual, and the first day any overnight transportation service included in the tour package is rendered to the individual, and ending on the latest of the last day on which overnight lodging is made available to the individual, the last day on which camping accommodation is made available to the individual, and the last day any such transportation service is rendered to the individual, and E is the tax paid by the person in respect of the supply of that tour package.
2003-01-01 to 2007-06-22 View Source

in any other case, the amount determined by the formula C/D × E/2 where C is the total number of nights for which short-term accommodation, or camping accommodation, included in that tour package is made available under the agreement for the supply of that tour package, D is the number of nights the non-resident individual to whom the accommodation is made available spends in Canada during the period beginning on the earliest of the first day on which overnight lodging included in the tour package is made available to the individual, the first day on which camping accommodation included in the tour package is made available to the individual, and the first day any overnight transportation service included in the tour package is rendered to the individual, and ending on the latest of the last day on which overnight lodging is made available to the individual, the last day on which camping accommodation is made available to the individual, and the last day any such transportation service is rendered to the individual, and E is the tax paid by the person in respect of the supply of that tour package.