Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 211(4)(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.

  1. 2006-06-22 to present available View Source
    to have made, immediately before that day, a taxable supply of the property by way of sale and to have collected, on that day, tax in respect of the supply calculatedequal onto the fairbasic markettax valuecontent of the property on that day; and
    Full text

    to have made, immediately before that day, a taxable supply of the property by way of sale and to have collected, on that day, tax in respect of the supply equal to the basic tax content of the property on that day; and

  2. 2003-01-01 to 2006-06-22 View Source

    to have made, immediately before that day, a taxable supply of the property by way of sale and to have collected, on that day, tax in respect of the supply calculated on the fair market value of the property on that day; and