← Historical versions

Versions of s. 156(2)

E-15 — Excise Tax Act · 4 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
    For the purposes of this Part, if at any time after 2014 a person that is a specified member of a qualifying group files an election made jointly by the person and another specified member of the group, every taxable supply made between the person and the other specified member at a time when the election is in effect is deemed to have been made for no consideration.
    Full text

    For the purposes of this Part, if at any time after 2014 a person that is a specified member of a qualifying group files an election made jointly by the person and another specified member of the group, every taxable supply made between the person and the other specified member at a time when the election is in effect is deemed to have been made for no consideration.

  2. 2014-06-19 to 2017-03-22 View Source
    For the purposes of this Part, if at any time after 2014 a person that is a specified member of a qualifying group electsfiles an election made jointly withby the person and another specified member of the group, every taxable supply made between themthe person and the other specified member at a time when the election is in effect is deemed to have been made for no consideration.
    Full text

    For the purposes of this Part, if at any time after 2014 a person that is a specified member of a qualifying group files an election made jointly by the person and another specified member of the group, every taxable supply made between the person and the other specified member at a time when the election is in effect is deemed to have been made for no consideration.

  3. 2007-06-22 to 2014-06-19 View Source
    For the purposes of this Part, if a specified member of a qualifying group elects jointly with another specified member of the group, every taxable supply (other than a supply of property, or of a service, that is not acquired by the recipient of the supply for consumption, use or supply exclusively in the course of commercial activities of the recipient and a supply by way of sale of real property) made between them at a time when the election is in effect is deemed to have been made for no consideration.
    Full text

    For the purposes of this Part, if a specified member of a qualifying group elects jointly with another specified member of the group, every taxable supply made between them at a time when the election is in effect is deemed to have been made for no consideration.

  4. 2003-01-01 to 2007-06-22 View Source

    For the purposes of this Part, if a specified member of a qualifying group elects jointly with another specified member of the group, every taxable supply (other than a supply of property, or of a service, that is not acquired by the recipient of the supply for consumption, use or supply exclusively in the course of commercial activities of the recipient and a supply by way of sale of real property) made between them at a time when the election is in effect is deemed to have been made for no consideration.