Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 348, definition “retail sales tax”

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

    retail sales tax means a general retail sales tax imposed under an Act of the legislature of a province at a percentage rate on all goods other than those specifically enumerated in that Act. (taxe de vente au détail)