Versions of s. 215.1(2)

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

Where(A × B) + [A × (B/C) × D] where A is the total of the rate of tax imposed under section 212 at the time the goods were accounted for under subsection 32(1), (2) or (5) of the Customs Act and, where an amount was paid as tax under section 212.1, the rate of tax imposed under that section at that time; B is the amount of the abatement or refund granted under the Customs Act, C is the amount of the duties that were the subject of the abatement or refund, and D is the value for duty of the goods under that Act.

Full text

Where(A × B) + [A × (B/C) × D] where A is the total of the rate of tax imposed under section 212 at the time the goods were accounted for under subsection 32(1), (2) or (5) of the Customs Act and, where an amount was paid as tax under section 212.1, the rate of tax imposed under that section at that time; B is the amount of the abatement or refund granted under the Customs Act, C is the amount of the duties that were the subject of the abatement or refund, and D is the value for duty of the goods under that Act.
2003-01-01 to 2007-06-22 View Source

Where(A × B) + [A × (B/C) × D] where A is the total of the rate of tax imposed under section 212 at the time the goods were accounted for under subsection 32(1), (2) or (5) of the Customs Act and, where an amount was paid as tax under section 212.1, the rate of tax imposed under that section at that time; B is the amount of the abatement or refund granted under the Customs Act, C is the amount of the duties that were the subject of the abatement or refund, and D is the value for duty of the goods under that Act.