Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 298(1)(b)

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. 2018-12-13 to present available View Source
    in the case of an assessment of tax payable by the person under Division II in respect of a supply of real property made by way of sale to that person by a supplier in circumstances in which subsection 221(2) or (2.1) applies, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;
    Full text

    in the case of an assessment of tax payable by the person under Division II in respect of a supply to which subsection 221(2) or (2.1) applies, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;

  2. 2003-01-01 to 2018-12-13 View Source

    in the case of an assessment of tax payable by the person under Division II in respect of a supply of real property made by way of sale to that person by a supplier in circumstances in which subsection 221(2) applies, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;