Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 163(1)(a)

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

    where the supply is made by the first supplier of the tour package, the amount determined by the formula A × B where A is the taxable percentage in respect of the relevant portion at the time the supply is made, and B is the total consideration for the entire tour package; and