Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 277.1(1)

E-15 — Excise Tax Act · 2 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
    In this section, new harmonized value-added tax system means the system established under this Part and Schedules V to X providing for the payment, collection and remittance of tax imposed under any of subsection 165(2) and sections 212.1, 218.1, 220.05, 220.06, 220.07218.1 and 220.05 to 220.08 and of allowingamounts paid as or on account of that tax and the provisions of this Part relating to tax under those provisions or to input tax credits, rebates andor refunds in respect of any such taxtax, or any such amounts, paid or deemed to be paid.
    Full text

    In this section, new harmonized value-added tax system means the system under this Part and Schedules V to X providing for the payment, collection and remittance of tax imposed under any of subsection 165(2) and sections 212.1, 218.1 and 220.05 to 220.08 and of amounts paid as or on account of that tax and the provisions of this Part relating to tax under those provisions or to input tax credits, rebates or refunds in respect of any such tax, or any such amounts, paid or deemed to be paid.

  2. 2003-01-01 to 2009-12-15 View Source

    In this section, harmonized tax system means the system established under this Part for the payment, collection and remittance of tax imposed under subsection 165(2) and sections 212.1, 218.1, 220.05, 220.06, 220.07 and 220.08 and of allowing input tax credits, rebates and refunds in respect of any such tax paid or deemed to be paid.