Versions of s. 193(2.1)(b)

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.

2007-06-22 to present available View Source

the amount determined by the formula(A/B) × C where A is the basic tax content of the property at the particular time, B is the amount that would be the basic tax content of the property at that time if that amount were determined without reference to the description of B in paragraph (a) and the description of K in paragraph (b) of the definition basic tax content in subsection 123(1), and C is the tax that is or would, in the absence of section 167, be payable in respect of the particular taxable supply.

Full text

the amount determined by the formula(A/B) × C where A is the basic tax content of the property at the particular time, B is the amount that would be the basic tax content of the property at that time if that amount were determined without reference to the description of B in paragraph (a) and the description of K in paragraph (b) of the definition basic tax content in subsection 123(1), and C is the tax that is or would, in the absence of section 167, be payable in respect of the particular taxable supply.
2006-06-22 to 2007-06-22 View Source

the amount determined by the formula(A/B) × C where A is the basic tax content of the property at the particular time, B is the amount that would be the basic tax content of the property at that time if that amount were determined without reference to the description of B in paragraph (a) and the description of K in paragraph (b) of the definition basic tax content in subsection 123(1), and C is the tax that is or would, in the absence of section 167, be payable in respect of the particular taxable supply.