Versions of s. 178.3(7)(d)

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.

2017-12-14 to present available View Source

the direct seller pays to, or credits in favour of, the particular contractor an amount in respect of the product equal to the amount determined by the formula A × B/C where A is the tax payable in respect of the supply by the particular contractor, B is the total of the consideration and tax, and any applicable provincial tax in respect of that supply, remaining unpaid and written off at the particular time as a bad debt, and C is the total of the consideration and tax, and applicable provincial tax, payable in respect of that supply,

Full text

the direct seller pays to, or credits in favour of, the particular contractor an amount in respect of the product equal to the amount determined by the formula A × B/C where A is the tax payable in respect of the supply by the particular contractor, B is the total of the consideration and tax, and any applicable provincial tax in respect of that supply, remaining unpaid and written off at the particular time as a bad debt, and C is the total of the consideration and tax, and applicable provincial tax, payable in respect of that supply,
2003-01-01 to 2017-12-14 View Source

the direct seller pays to, or credits in favour of, the particular contractor an amount in respect of the product equal to the amount determined by the formula A × B/C where A is the tax payable in respect of the supply by the particular contractor, B is the total of the consideration and tax, and any applicable provincial tax in respect of that supply, remaining unpaid and written off at the particular time as a bad debt, and C is the total of the consideration and tax, and applicable provincial tax, payable in respect of that supply,