Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 225.2(1)(a)

E-15 — Excise Tax Act · 3 versions · View current text

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

  1. 2017-12-15 to present available View Source
    a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) during the taxation year; and
    Full text

    a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) during the taxation year; and

  2. 2012-12-14 to 2017-12-15 View Source
    thea listed financial institution is a corporation that, under the rules prescribeddescribed in any of sectionssubparagraphs 402149(1)(a)(i) to 405(x) ofduring the Incometaxation Tax Regulations, has or would, if it had taxable income for the particular yearyear; and the preceding taxation year, have taxable income earned in the particular year and the preceding taxation year in any of the participating provinces and taxable income earned in the particular year and the preceding taxation year in any of the non-participating provinces;
    Full text

    a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) during the taxation year; and

  3. 2003-01-01 to 2012-12-14 View Source

    the financial institution is a corporation that, under the rules prescribed in any of sections 402 to 405 of the Income Tax Regulations, has or would, if it had taxable income for the particular year and the preceding taxation year, have taxable income earned in the particular year and the preceding taxation year in any of the participating provinces and taxable income earned in the particular year and the preceding taxation year in any of the non-participating provinces;