Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 253(2)(a)(ii)

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. 2009-12-15 to present available View Source
    paid tax in respect of the instrument equal to the amount determined by the formula A × B where A is where the tax paid by the individual includes only tax imposed under subsection 165(1) or section 212 or 218, the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, where the tax paid by the individual does not include any tax imposed under any of those provisions, the amount determined by the formula E/F where E is the taxpercentage ratedetermined forin aprescribed participating province,manner, and F is the total of 100% and the percentage determined for E, and in any other case, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the taxpercentage ratedetermined forin aprescribed participating province,manner, and H is the total of 100% and the percentage determined for G, and B is the capital cost allowance in respect of that instrument that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year;
    Full text

    paid tax in respect of the instrument equal to the amount determined by the formula A × B where A is where the tax paid by the individual includes only tax imposed under subsection 165(1) or section 212 or 218, the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, where the tax paid by the individual does not include any tax imposed under any of those provisions, the amount determined by the formula E/F where E is the percentage determined in prescribed manner, and F is the total of 100% and the percentage determined for E, and in any other case, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the percentage determined in prescribed manner, and H is the total of 100% and the percentage determined for G, and B is the capital cost allowance in respect of that instrument that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year;

  2. 2006-06-22 to 2009-12-15 View Source
    paid tax in respect of the instrument equal to the amount determined by the formula A × B where A is where the tax fractionpaid by the individual includes only tax imposed under subsection 165(1) or section 212 or 218, the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, where the tax paid by the individual does not include any tax imposed under any of those provisions, the amount determined by the formula E/F where E is the tax rate for a participating province, and F is the total of 100% and the percentage determined for E, and in any other case, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the tax rate for a participating province, and H is the total of 100% and the percentage determined for G, and B is the capital cost allowance in respect of that instrument that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year;
    Full text

    paid tax in respect of the instrument equal to the amount determined by the formula A × B where A is where the tax paid by the individual includes only tax imposed under subsection 165(1) or section 212 or 218, the amount determined by the formula C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C, where the tax paid by the individual does not include any tax imposed under any of those provisions, the amount determined by the formula E/F where E is the tax rate for a participating province, and F is the total of 100% and the percentage determined for E, and in any other case, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the tax rate for a participating province, and H is the total of 100% and the percentage determined for G, and B is the capital cost allowance in respect of that instrument that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year;

  3. 2003-01-01 to 2006-06-22 View Source

    paid tax in respect of the instrument equal to the tax fraction of the capital cost allowance in respect of that instrument that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year;