Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 148.1(1)(a)(i)

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. 2003-01-01 to present available View Source

    a gift that is received or becomes receivable (depending on the method, in this paragraph referred to as the “accounting method”, followed by the person in determining the person’s revenue for the year) by the person during the fiscal year,