Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 177(1.1)(a)

E-15 — Excise Tax Act · 2 versions · View current text

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

  1. 2007-06-22 to present available View Source
    the tax collectible in respect of the supply shallor beany includedamount incharged determiningor thecollected net tax ofby the registrant andon notbehalf of the person as ifor on account of tax in respect of the taxsupply wereis collectibledeemed to be collectible, charged or collected, as the case may be, by the registrant;registrant, and not by the person, for the purposes of
    Full text

    the tax collectible in respect of the supply or any amount charged or collected by the registrant on behalf of the person as or on account of tax in respect of the supply is deemed to be collectible, charged or collected, as the case may be, by the registrant, and not by the person, for the purposes of

  2. 2003-01-01 to 2007-06-22 View Source

    the tax collectible in respect of the supply shall be included in determining the net tax of the registrant and not of the person as if the tax were collectible by the registrant; and