Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 156(1), definition “qualifying member”, para (c)

E-15 — Excise Tax Act · 3 versions · View current text

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

  1. 2017-03-22 to present available View Source
    one of the following conditions is met:
    Full text

    one of the following conditions is met:

  2. 2015-01-01 to 2017-03-22 View Source
    the registrant last manufactured, produced, acquired or imported all or substantially all of its property (other than financial instruments) for consumption, use or supply exclusively in the course of commercial activitiesone of the registrantfollowing or,conditions ifis the registrant has no property (other than financial instruments), all or substantially all of the supplies made by the registrant are taxable supplies.met:
    Full text

    one of the following conditions is met:

  3. 2007-06-22 to 2015-01-01 View Source

    the registrant last manufactured, produced, acquired or imported all or substantially all of its property (other than financial instruments) for consumption, use or supply exclusively in the course of commercial activities of the registrant or, if the registrant has no property (other than financial instruments), all or substantially all of the supplies made by the registrant are taxable supplies.