← Historical versions

Versions of s. 102(a)

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 2014-06-20 View Source

    destroys, alters or mutilates records or books of account kept in respect of any period pursuant to subsection 98(1) to evade paying a tax or otherwise to evade compliance with this Act or to assist any other person to evade paying a tax or otherwise to evade compliance with this Act, or