Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 163(3), definition “base percentage”

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

    base percentage, at any time, in respect of the provincially taxable portion of a tour package or the non-provincially taxable portion of a tour package, as the case may be, (in this definition referred to as the relevant portion) means the percentage determined by the formula A/B where A is the part of the amount (in this definition referred to as the base price) that would be charged by the first supplier of the tour package for a supply at that time of the tour package that is, at that time, reasonably attributable to the relevant portion, and B is the base price; (pourcentage de référence)