Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 285(a)

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. 2003-01-01 to present available View Source

    if the false statement or omission is relevant to the determination of the net tax of the person for a reporting period, the amount determined by the formula A - B where A is the net tax of the person for the period, and B is the amount that would be the net tax of the person for the period if the net tax were determined on the basis of the information provided in the return,