Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 183(6)(a)(ii)

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.

  1. 2017-12-14 to present available View Source
    except where to have paid, immediately after the particular time, all tax payable in respect of the supply, which is deemed to be equal to the amount determined by the formula(A/B) × C where A is the rate set out in subsection 165(1) if the property is situated in a participating province at the particular time, it was seized or repossessed before the day that is three years after the harmonization date for that province and tax would not have been payable had the property been purchased in Canada from the person at the time it was seized or repossessed, or the property is situated in a non-participating province at the particular time, and in any other case, the total of the rate set out in subsection 165(1) and the tax rate for the participating province in which the property is situated at the particular time, B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at the time it was seized or repossessed; and
    Full text

    except where to have paid, immediately after the particular time, all tax payable in respect of the supply, which is deemed to be equal to the amount determined by the formula(A/B) × C where A is the rate set out in subsection 165(1) if the property is situated in a participating province at the particular time, it was seized or repossessed before the day that is three years after the harmonization date for that province and tax would not have been payable had the property been purchased in Canada from the person at the time it was seized or repossessed, or the property is situated in a non-participating province at the particular time, and in any other case, the total of the rate set out in subsection 165(1) and the tax rate for the participating province in which the property is situated at the particular time, B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at the time it was seized or repossessed; and

  2. 2010-07-01 to 2017-12-14 View Source
    except where to have paid, immediately after the particular time, all tax payable in respect of the supply, which is deemed to be equal to the amount determined by the formula(A/B) × C where A is the rate set out in subsection 165(1) if the property is situated in a participating province at the particular time, it was seized or repossessed before the day that is three years after the implementationharmonization date for that province (as defined in section 348) and tax would not have been payable had the property been purchased in Canada from the person at the time it was seized or repossessed, or the property is situated in a non-participating province at the particular time, and in any other case, the total of the rate set out in subsection 165(1) and the tax rate for the participating province in which the property is situated at the particular time, B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at the time it was seized or repossessed; and
    Full text

    except where to have paid, immediately after the particular time, all tax payable in respect of the supply, which is deemed to be equal to the amount determined by the formula(A/B) × C where A is the rate set out in subsection 165(1) if the property is situated in a participating province at the particular time, it was seized or repossessed before the day that is three years after the harmonization date for that province and tax would not have been payable had the property been purchased in Canada from the person at the time it was seized or repossessed, or the property is situated in a non-participating province at the particular time, and in any other case, the total of the rate set out in subsection 165(1) and the tax rate for the participating province in which the property is situated at the particular time, B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at the time it was seized or repossessed; and

  3. 2006-06-22 to 2010-07-01 View Source
    except where to have paid, immediately after the particular time, all tax payable in respect of the supply, which is deemed to be equal to the amount determined by the formula(A/B) × C where A is the rate set out in subsection 165(1) if the property is situated in a participating province at the particular time, it was seized or repossessed before the day that is three years after the implementation date for that province (as defined in section 348) and tax would not have been payable had the property been purchased in Canada from the person at the time it was seized or repossessed, or the property is situated in a non-participating province at the particular time, 7%, and in any other case, the total of 7%the rate set out in subsection 165(1) and the tax rate for the participating province in which the property is situated at the particular time, B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at the time it was seized or repossessed; and
    Full text

    except where to have paid, immediately after the particular time, all tax payable in respect of the supply, which is deemed to be equal to the amount determined by the formula(A/B) × C where A is the rate set out in subsection 165(1) if the property is situated in a participating province at the particular time, it was seized or repossessed before the day that is three years after the implementation date for that province (as defined in section 348) and tax would not have been payable had the property been purchased in Canada from the person at the time it was seized or repossessed, or the property is situated in a non-participating province at the particular time, and in any other case, the total of the rate set out in subsection 165(1) and the tax rate for the participating province in which the property is situated at the particular time, B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at the time it was seized or repossessed; and

  4. 2003-01-01 to 2006-06-22 View Source

    except where to have paid, immediately after the particular time, all tax payable in respect of the supply, which is deemed to be equal to the amount determined by the formula(A/B) × C where A is if the property is situated in a participating province at the particular time, it was seized or repossessed before the day that is three years after the implementation date for that province (as defined in section 348) and tax would not have been payable had the property been purchased in Canada from the person at the time it was seized or repossessed, or the property is situated in a non-participating province at the particular time, 7%, and in any other case, the total of 7% and the tax rate for the participating province in which the property is situated at the particular time, B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at the time it was seized or repossessed; and