Versions of s. 218.1(1)(a)

E-15 — Excise Tax Act · 4 versions · View current text

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

2017-12-14 to present available View Source

every person that is resident in a participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for ~~a prescribed purpose in respect of the supply or, in the absence of a prescribed purpose in respect of the supply, for~~ consumption, use or supply in participating provinces to an extent that is ~~prescribed,~~prescribed must, for each time an amount of consideration for the supply becomes due or is paid without having become due and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the participating province, B is the value of that consideration that is paid or becomes due at that time, and C is the ~~prescribed percentage in respect of the supply or, in the absence of a prescribed percentage in respect of the supply, the~~ extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the participating province; and

Full text

every person that is resident in a participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for consumption, use or supply in participating provinces to an extent that is prescribed must, for each time an amount of consideration for the supply becomes due or is paid without having become due and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the participating province, B is the value of that consideration that is paid or becomes due at that time, and C is the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the participating province; and
2012-12-14 to 2017-12-14 View Source

every person that is resident in a participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for a prescribed purpose in respect of the supply or, in the absence of a prescribed purpose in respect of the supply, for consumption, use or supply in participating provinces to an extent that is prescribed, ~~shall,~~must, for each time an amount of consideration for the supply becomes due or is paid without having become due and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the participating province, B is the value of that consideration that is paid or becomes due at that time, and C is the prescribed percentage in respect of the supply or, in the absence of a prescribed percentage in respect of the supply, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the participating province; and

Full text

every person that is resident in a participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for a prescribed purpose in respect of the supply or, in the absence of a prescribed purpose in respect of the supply, for consumption, use or supply in participating provinces to an extent that is prescribed, must, for each time an amount of consideration for the supply becomes due or is paid without having become due and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the participating province, B is the value of that consideration that is paid or becomes due at that time, and C is the prescribed percentage in respect of the supply or, in the absence of a prescribed percentage in respect of the supply, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the participating province; and
2010-07-01 to 2012-12-14 View Source

every person ~~who~~that is resident in a ~~particular~~ participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for consumption, use or supply ~~primarily~~ in participating ~~provinces,~~provinces to an extent that is prescribed, shall, for each time an amount of consideration for the supply becomes due or is paid without having become due and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the participating province, B is the value of that consideration that is paid or becomes due at that time, and C is the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the participating province; and

Full text

every person that is resident in a participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for consumption, use or supply in participating provinces to an extent that is prescribed, shall, for each time an amount of consideration for the supply becomes due or is paid without having become due and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the participating province, B is the value of that consideration that is paid or becomes due at that time, and C is the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the participating province; and
2003-01-01 to 2010-07-01 View Source

every person who is resident in a particular participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for consumption, use or supply primarily in participating provinces,