Versions of s. 220.08(1)

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

Subject to this Part, every person that is resident in a participating province and is the recipient of a taxable supply made in a particular province 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 whole or in part in any participating province that is not the particular province must pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, tax equal to the amount determined in prescribed manner.

Full text

Subject to this Part, every person that is resident in a participating province and is the recipient of a taxable supply made in a particular province of intangible personal property or a service that is acquired by the person for consumption, use or supply in whole or in part in any participating province that is not the particular province must pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, tax equal to the amount determined in prescribed manner.
2012-12-14 to 2017-12-14 View Source

Subject to this Part, every person that is resident in a participating province and is the recipient of a taxable supply made in a particular province 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 whole or in part in any participating province that is not the particular province ~~shall~~must pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, tax equal to the amount determined in prescribed manner.

Full text

Subject to this Part, every person that is resident in a participating province and is the recipient of a taxable supply made in a particular province 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 whole or in part in any participating province that is not the particular province must pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, tax equal to the amount determined in prescribed manner.
2010-07-01 to 2012-12-14 View Source

Subject to this Part, every person ~~who~~that is resident in a ~~particular~~ participating province and is the recipient of a taxable supply made in a ~~non-participating~~particular province of intangible personal property or a service that is acquired by the person for consumption, use or supply ~~primarily~~in whole or in part in any participating ~~provinces~~province that is not the particular province shall pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the particular 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 ~~participating~~prescribed ~~provinces.~~manner.

Full text

Subject to this Part, every person that is resident in a participating province and is the recipient of a taxable supply made in a particular province of intangible personal property or a service that is acquired by the person for consumption, use or supply in whole or in part in any participating province that is not the particular province shall pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, tax equal to the amount determined in prescribed manner.
2003-01-01 to 2010-07-01 View Source

Subject to this Part, every person who is resident in a particular participating province and is the recipient of a taxable supply made in a non-participating province of intangible personal property or a service that is acquired by the person for consumption, use or supply primarily in participating provinces shall pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the particular 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 participating provinces.