Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 184(3)(a)

E-15 — Excise Tax Act · 3 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
    to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula(A/B) × C where A is if the supply is made in a participating province, the total of the rate set out in subsection 165(1) and the tax rate for that province, and in any other case, the rate set out in subsection 165(1), B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at that time; and
    Full text

    to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula(A/B) × C where A is if the supply is made in a participating province, the total of the rate set out in subsection 165(1) and the tax rate for that province, and in any other case, the rate set out in subsection 165(1), B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at that time; and

  2. 2006-06-22 to 2017-12-14 View Source
    to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula(A/B) × C where A is whereif the supply is made in a participating province, the total of 7%the rate set out in subsection 165(1) and the tax rate for that province, and in any other case, 7%,the rate set out in subsection 165(1), B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at that time; and
    Full text

    to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula(A/B) × C where A is if the supply is made in a participating province, the total of the rate set out in subsection 165(1) and the tax rate for that province, and in any other case, the rate set out in subsection 165(1), B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at that time; and

  3. 2003-01-01 to 2006-06-22 View Source

    to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula(A/B) × C where A is where the supply is made in a participating province, the total of 7% and the tax rate for that province, and in any other case, 7%, B is the total of 100% and the percentage determined for A, and C is the fair market value of the property at that time; and