Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 296(4.1)(b)(i)

E-15 — Excise Tax Act · 1 version

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

  1. 2003-01-01 to 2007-04-01 View Source

    the allowable rebate would have been payable to the person as a rebate if the person had claimed it in an application under this Part filed on the day notice of the assessment is sent to the person and, where the rebate is in respect of an amount that is being assessed, if the person had paid or remitted that amount, and