Hyperlawhypertext legal database Customs Act

← Historical versions

Versions of s. 44

C-52.6 — Customs Act · 3 versions · View current text

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

  1. 2022-09-01 to present available View Source
    If duties, other than duties or taxes levied under the Excise Tax Act, the Excise Act, 2001 or the ExciseSelect Luxury Items Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.
    Full text

    If duties, other than duties or taxes levied under the Excise Tax Act, the Excise Act, 2001 or the Select Luxury Items Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.

  2. 2003-07-01 to 2022-09-01 View Source
    WhereIf duties, other than duties or taxes levied under the Excise TaxAct, Act2001 or the Excise Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.
    Full text

    If duties, other than duties or taxes levied under the Excise Act, 2001 or the Excise Tax Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.

  3. 2002-12-31 to 2003-07-01 View Source

    Where duties, other than duties or taxes levied under the Excise Tax Act or the Excise Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.