Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(2)(a)

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
    the provisionconsideration offor the containerparticular shallsupply beis deemed to be aequal to the amount determined by the formula A - B where A is the consideration for the particular supply separateas from,otherwise determined for the purposes of this Part, and notB incidental to,is the provisionreturnable ofcontainer the beverage;charge;
    Full text

    the consideration for the particular supply is deemed to be equal to the amount determined by the formula A - B where A is the consideration for the particular supply as otherwise determined for the purposes of this Part, and B is the returnable container charge;

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

    the provision of the container shall be deemed to be a supply separate from, and not incidental to, the provision of the beverage;