Versions of s. 182(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.

2006-06-22 to present available View Source

the person is deemed to have paid, at that time, an amount of consideration for the supply equal to the amount determined by the formula(A/B) × C where A is 100%, B is ~~where~~if tax under subsection 165(2) was payable in respect of the supply, the total of ~~107%~~100%, the rate set out in subsection 165(1) and the tax rate for the participating province in which the supply was made, and in any other case, ~~107%,~~the total of 100% and the rate set out in subsection 165(1), and C is the amount paid, forfeited or extinguished, or by which the debt or obligation was reduced, as the case may be; and

Full text

the person is deemed to have paid, at that time, an amount of consideration for the supply equal to the amount determined by the formula(A/B) × C where A is 100%, B is if tax under subsection 165(2) was payable in respect of the supply, the total of 100%, the rate set out in subsection 165(1) and the tax rate for the participating province in which the supply was made, and in any other case, the total of 100% and the rate set out in subsection 165(1), and C is the amount paid, forfeited or extinguished, or by which the debt or obligation was reduced, as the case may be; and
2003-01-01 to 2006-06-22 View Source

the person is deemed to have paid, at that time, an amount of consideration for the supply equal to the amount determined by the formula(A/B) × C where A is 100%, B is where tax under subsection 165(2) was payable in respect of the supply, the total of 107% and the tax rate for the participating province in which the supply was made, and in any other case, 107%, and C is the amount paid, forfeited or extinguished, or by which the debt or obligation was reduced, as the case may be; and