Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 181(1), definition “tax fraction”, para (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. 2006-06-22 to present available View Source
    where the coupon is accepted in full or partial consideration for a supply made in a participating province, the fraction A/B where A is the total of 7%the rate set out in subsection 165(1) and the tax rate for that participating province, and B is the total of 100% and the percentage determined for A; and
    Full text

    where the coupon is accepted in full or partial consideration for a supply made in a participating province, the fraction A/B where A is the total of the rate set out in subsection 165(1) and the tax rate for that participating province, and B is the total of 100% and the percentage determined for A; and

  2. 2003-01-01 to 2006-06-22 View Source

    where the coupon is accepted in full or partial consideration for a supply made in a participating province, the fraction A/B where A is the total of 7% and the tax rate for that participating province, and B is the total of 100% and the percentage determined for A; and