Hyperlawhypertext legal database Excise Tax Act

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Versions of 18.2

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 2018-06-21 View Source

    A supply made by a registered party to a person where part of the consideration for the supply may reasonably be regarded as an amount (in this section referred to as the “amount contributed”) that is contributed to the registered party and the person can claim a deduction or credit in determining tax payable by the person under the Income Tax Act or a similar Act of the legislature of a province in respect of the total of such amounts contributed.