Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 263.4(5)(c)

E-15 — Excise Tax Act · 1 version · View current text

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

  1. 2026-03-12 to present available View Source

    the entering into of the other agreement of sale may not reasonably be considered for the particular group, the individual or the other group, as the case may be, to have been undertaken or arranged primarily for bona fide purposes other than to obtain a rebate under any of subsections 254(2.1), 254.1(2.1) and 255(2.1),