← Historical versions

Versions of s. 254.1(2)(i)

E-15 — Excise Tax Act · 4 versions · View current text

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

  1. 2017-12-14 to present available View Source
    if the fair market value referred to in paragraph (c) is more than $367,500 but less than $472,500, the amount determined by the formula A × [($472,500 - B)/$105,000] where A is the lesser of $6,300 and 1.71% of the total consideration, and B is the fair market value referred to in paragraph (c).
    Full text

    if the fair market value referred to in paragraph (c) is more than $367,500 but less than $472,500, the amount determined by the formula A × [($472,500 - B)/$105,000] where A is the lesser of $6,300 and 1.71% of the total consideration, and B is the fair market value referred to in paragraph (c).

  2. 2008-01-01 to 2017-12-14 View Source
    if the fair market value referred to in paragraph (c) is more than $371,000$367,500 but less than $477,000,$472,500, the amount determined by the formula A × [($477,000[($472,500 - B)/$106,000]B)/$105,000] where A is the lesser of $7,560$6,300 and 2.04%1.71% of the total consideration, and B is the fair market value referred to in paragraph (c).
    Full text

    if the fair market value referred to in paragraph (c) is more than $367,500 but less than $472,500, the amount determined by the formula A × [($472,500 - B)/$105,000] where A is the lesser of $6,300 and 1.71% of the total consideration, and B is the fair market value referred to in paragraph (c).

  3. 2006-06-22 to 2008-01-01 View Source
    whereif the fair market value referred to in paragraph (c) is more than $374,500$371,000 but less than $481,500,$477,000, the amount determined by the formula A × [($481,500[($477,000 - B)/$107,000]B)/$106,000] where A is the lesser of $8,750$7,560 and 2.34%2.04% of the total consideration, and B is the fair market value referred to in paragraph (c).
    Full text

    if the fair market value referred to in paragraph (c) is more than $371,000 but less than $477,000, the amount determined by the formula A × [($477,000 - B)/$106,000] where A is the lesser of $7,560 and 2.04% of the total consideration, and B is the fair market value referred to in paragraph (c).

  4. 2003-01-01 to 2006-06-22 View Source

    where the fair market value referred to in paragraph (c) is more than $374,500 but less than $481,500, the amount determined by the formula A × [($481,500 - B)/$107,000] where A is the lesser of $8,750 and 2.34% of the total consideration, and B is the fair market value referred to in paragraph (c).