Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(2)(b)

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
    sectionif 137the doesreturnable notcontainer applycharge exceeds the refund for the container, the supplier is deemed to deemhave made to the recipient, at the time at which the consideration for the particular supply becomes due or would, in the absence of section 156, have become due, a taxable supply in the province of a service in respect of the container tofor formconsideration, partseparate offrom the beverage;consideration for the beverage, that becomes due at that time and that is, subject to that section, equal to
    Full text

    if the returnable container charge exceeds the refund for the container, the supplier is deemed to have made to the recipient, at the time at which the consideration for the particular supply becomes due or would, in the absence of section 156, have become due, a taxable supply in the province of a service in respect of the container for consideration, separate from the consideration for the beverage, that becomes due at that time and that is, subject to that section, equal to

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

    section 137 does not apply to deem the container to form part of the beverage; and