Versions of s. 173(1)(d)(vi)(B)

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.

2010-07-01 to present available View Source

in any other case, the amount determined by the formula(A/B) × C where A is where the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing the individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in a participating province, or the benefit amount is required under subsection 15(1) of that Act to be included in computing the individual’s income and the individual is resident in a participating province at the end of the year, the total of 4% and the percentage determined in prescribed manner in respect of the participating province or, in the absence of a percentage determined in prescribed manner in respect of the participating province, the total of 4% and the tax rate for the participating province, and in any other case, 4%, B is the total of 100% and the percentage determined for A, and C is the total consideration.

Full text

in any other case, the amount determined by the formula(A/B) × C where A is where the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing the individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in a participating province, or the benefit amount is required under subsection 15(1) of that Act to be included in computing the individual’s income and the individual is resident in a participating province at the end of the year, the total of 4% and the percentage determined in prescribed manner in respect of the participating province or, in the absence of a percentage determined in prescribed manner in respect of the participating province, the total of 4% and the tax rate for the participating province, and in any other case, 4%, B is the total of 100% and the percentage determined for A, and C is the total consideration.
2008-01-01 to 2010-07-01 View Source

in any other case, the amount determined by the formula(A/B) × C where A is where the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing the individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in a participating province, or the benefit amount is required under subsection 15(1) of that Act to be included in computing the individual’s income and the individual is resident in a participating province at the end of the year, the total of 5%4% and the tax rate for the participating province, and in any other case, ~~5%,~~4%, B is the total of 100% and the percentage determined for A, and C is the total consideration.

Full text

in any other case, the amount determined by the formula(A/B) × C where A is where the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing the individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in a participating province, or the benefit amount is required under subsection 15(1) of that Act to be included in computing the individual’s income and the individual is resident in a participating province at the end of the year, the total of 4% and the tax rate for the participating province, and in any other case, 4%, B is the total of 100% and the percentage determined for A, and C is the total consideration.
2006-06-22 to 2008-01-01 View Source

in any other case, the amount determined by the formula(A/B) × C where A is where the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing the individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in a participating province, or the benefit amount is required under subsection 15(1) of that Act to be included in computing the individual’s income and the individual is resident in a participating province at the end of the year, the total of 6%5% and the tax rate for the participating province, and in any other case, ~~6%,~~5%, B is the total of 100% and the percentage determined for A, and C is the total consideration.

Full text

in any other case, the amount determined by the formula(A/B) × C where A is where the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing the individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in a participating province, or the benefit amount is required under subsection 15(1) of that Act to be included in computing the individual’s income and the individual is resident in a participating province at the end of the year, the total of 5% and the tax rate for the participating province, and in any other case, 5%, B is the total of 100% and the percentage determined for A, and C is the total consideration.
2003-01-01 to 2006-06-22 View Source

in any other case, the amount determined by the formula(A/B) × C where A is where the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing the individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in a participating province, or the benefit amount is required under subsection 15(1) of that Act to be included in computing the individual’s income and the individual is resident in a participating province at the end of the year, the total of 6% and the tax rate for the participating province, and in any other case, 6%, B is the total of 100% and the percentage determined for A, and C is the total consideration.