Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(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.

  1. 2007-06-22 to present available View Source
    ForSubject to subsection (3), for the purposes of this section,Part, whereif a personsupplier suppliesmakes a particular taxable supply (other than a zero-rated supply) in a province of a beverage in a filled and sealed returnable container of a particular class in circumstances in which the supplier typically does not unseal the container, and the supplier charges the recipient a returnable container charge in respect of the container,
    Full text

    Subject to subsection (3), for the purposes of this Part, if a supplier makes a particular taxable supply (other than a zero-rated supply) in a province of a beverage in a filled and sealed returnable container of a particular class in circumstances in which the supplier typically does not unseal the container, and the supplier charges the recipient a returnable container charge in respect of the container,

  2. 2003-01-01 to 2007-06-22 View Source

    For the purposes of this section, where a person supplies a beverage in a returnable container,