Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 256(2)

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. 2010-07-01 to present available View Source
    Where A × ($450,000 - B)/$100,000 where A is the lesser of 36% of the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with subsection (3), and if all or substantially all of that tax was paid at the rate of 5%, $6,300, if all or substantially all of that tax was paid at the rate of 6%, $7,560, and in any other case, the lesser of $8,750 and the amount determined by the formula(C × $2,520) + (D × $1,260) + $6,300 where C is the extent (expressed as a percentage) to which that tax was paid at the rate of 7%, and D is the extent (expressed as a percentage) to which that tax was paid at the rate of 6%, and B is the greater of $350,000 and the fair market value of the complex referred to in paragraph (b).
    Full text

    Where A × ($450,000 - B)/$100,000 where A is the lesser of 36% of the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with subsection (3), and if all or substantially all of that tax was paid at the rate of 5%, $6,300, if all or substantially all of that tax was paid at the rate of 6%, $7,560, and in any other case, the lesser of $8,750 and the amount determined by the formula(C × $2,520) + (D × $1,260) + $6,300 where C is the extent (expressed as a percentage) to which that tax was paid at the rate of 7%, and D is the extent (expressed as a percentage) to which that tax was paid at the rate of 6%, and B is the greater of $350,000 and the fair market value of the complex referred to in paragraph (b).

  2. 2008-01-01 to 2010-07-01 View Source
    Where A × ($450,000 - B)/$100,000 where A is the lesser of 36% of the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with subsection (3), and if all or substantially all of that tax was paid at the rate of 5%, $6,300, if all or substantially all of that tax was paid at the rate of 6%, $7,560, and in any other case, the lesser of $8,750 and the amount determined by the formula(C × $2,520) + (D × $1,260) + $7,560$6,300 where C is the extent (expressed as a percent­age)percentage) to which that tax was paid at the rate of 7%, and D is the extent (expressed as a percentage) to which that tax was paid at the rate of 6%, and B is the greater of $350,000 and the fair market value of the complex referred to in paragraph (b).
    Full text

    Where A × ($450,000 - B)/$100,000 where A is the lesser of 36% of the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with subsection (3), and if all or substantially all of that tax was paid at the rate of 5%, $6,300, if all or substantially all of that tax was paid at the rate of 6%, $7,560, and in any other case, the lesser of $8,750 and the amount determined by the formula(C × $2,520) + (D × $1,260) + $6,300 where C is the extent (expressed as a percentage) to which that tax was paid at the rate of 7%, and D is the extent (expressed as a percentage) to which that tax was paid at the rate of 6%, and B is the greater of $350,000 and the fair market value of the complex referred to in paragraph (b).

  3. 2006-06-22 to 2008-01-01 View Source
    Where A × ($450,000 - B)/$100,000 where A is the lesser of 36% of the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with subsection (3), and if all or substantially all of that tax was paid at the rate of 6%, $7,560, and in any other case, the lesser of $8,750 and the amount determined by the formula(C × $1,260) + $7,560 where C is the extent (expressed as a percent­age) to which that tax was paid at the rate of 7%, and B is the greater of $350,000 and the fair market value of the complex referred to in paragraph (b).
    Full text

    Where A × ($450,000 - B)/$100,000 where A is the lesser of 36% of the total tax paid by the particular individual before an application for the rebate is filed with the Minister in accordance with subsection (3), and if all or substantially all of that tax was paid at the rate of 6%, $7,560, and in any other case, the lesser of $8,750 and the amount determined by the formula(C × $1,260) + $7,560 where C is the extent (expressed as a percent­age) to which that tax was paid at the rate of 7%, and B is the greater of $350,000 and the fair market value of the complex referred to in paragraph (b).

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

    Where