Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 253(2)(c)(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, in that reporting period, tax in respect of that acquisition 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 in the case of property imported by the individual, the amount (not exceeding the total of the value of the property determined under section 215 and the tax calculated on it) in respect of the acquisition and importation of the property by the individual that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year, and in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.
    Full text

    paid, in that reporting period, tax in respect of that acquisition 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 in the case of property imported by the individual, the amount (not exceeding the total of the value of the property determined under section 215 and the tax calculated on it) in respect of the acquisition and importation of the property by the individual that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year, and in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.

  2. 2006-06-22 to 2009-12-15 View Source
    paid, in that reporting period, tax in respect of that acquisition 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 in the case of property imported by the individual, the amount (not exceeding the total of the value of the property determined under section 215 and the tax calculated on it) in respect of the acquisition and importation of the property by the individual that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year, and in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.
    Full text

    paid, in that reporting period, tax in respect of that acquisition 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 in the case of property imported by the individual, the amount (not exceeding the total of the value of the property determined under section 215 and the tax calculated on it) in respect of the acquisition and importation of the property by the individual that was deductible under the Income Tax Act in computing the individual’s income from the partnership for that calendar year, and in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.

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

    paid, in that reporting period, tax in respect of that acquisition equal to the tax fraction of