Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 192.1(b)

E-15 — Excise Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2022-06-23 to present available View Source

    the consideration for the other supply is deemed to be equal to the amount determined by the formula A − B where A is the consideration for the other supply as otherwise determined for the purposes of this Part, and B is if the other agreement indicates in writing that a part of the consideration for the other supply is attributable to the reimbursement of a deposit paid under the purchase agreement, the part of the consideration for the other supply, as otherwise determined for the purposes of this Part, that is solely attributable to the reimbursement of the deposit paid under the purchase agreement, and in any other case, zero.