Versions of s. 129.1(1)

E-15 — Excise Tax Act · 2 versions · View current text

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

2007-06-22 to present available View Source

~~Where~~If a public service body makes a taxable ~~supply, other than a~~ supply ~~of real property by way of sale,~~ through a branch or division of the body and the consideration or a part ~~thereof~~of the consideration for the supply becomes due to the body at a time when the branch or division is a small supplier division or is paid to the body at such a time without having become due, the consideration or the part of the consideration, as the case may be, shall not be included in calculating the tax payable in respect of the supply or in determining a threshold amount of the body under section 249 and that supply is, for the purposes of this Part, deemed not to have been made by a registrant, except if the supply is

Full text

If a public service body makes a taxable supply through a branch or division of the body and the consideration or a part of the consideration for the supply becomes due to the body at a time when the branch or division is a small supplier division or is paid to the body at such a time without having become due, the consideration or the part of the consideration, as the case may be, shall not be included in calculating the tax payable in respect of the supply or in determining a threshold amount of the body under section 249 and that supply is, for the purposes of this Part, deemed not to have been made by a registrant, except if the supply is
2003-01-01 to 2007-06-22 View Source

Where a public service body makes a taxable supply, other than a supply of real property by way of sale, through a branch or division of the body and the consideration or a part thereof for the supply becomes due to the body at a time when the branch or division is a small supplier division or is paid to the body at such a time without having become due,