← Historical versions

Versions of (c)

E-15 — Excise Tax Act · 2 versions

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

  1. 2010-07-12 to 2013-06-26 View Source
    allwhere the person is not required to be licensed or substantiallyotherwise allcertified ofto practise the sharesprofession ofin that province, has the organizationqualifications areequivalent ownedto bythose thenecessary municipalto bodybe so licensed or allotherwise or substantially all of the assets held by the organization are owned by the municipal body or are assets the disposition of which is controlled by the municipal body so that,certified in theanother event of a winding-up or liquidation of the organization, those assets are vested in the municipal body, orprovince.
    Full text

    where the person is not required to be licensed or otherwise certified to practise the profession in that province, has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province.

  2. 2003-01-01 to 2010-07-12 View Source

    all or substantially all of the shares of the organization are owned by the municipal body or all or substantially all of the assets held by the organization are owned by the municipal body or are assets the disposition of which is controlled by the municipal body so that, in the event of a winding-up or liquidation of the organization, those assets are vested in the municipal body, or