Hyperlawhypertext legal database Excise Tax Act

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Versions of Provision

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. 2018-06-21 to present available View Source

    unless the person claimed an input tax credit in respect of the last acquisition by the person of the park or an additional area thereof or in respect of an improvement to the park acquired, imported or brought into a participating province by the person after the park was last acquired by the person, other than an input tax credit in respect of an improvement to an additional area that was acquired, imported or brought into a participating province by the person before the additional area was last acquired by the person.