Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(8)

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 (9), if a registrant acquires, in a province in which an Act prescribed for the purposes of thisparagraph Part,(2)(b) whereapplies, a supplierbeverage at any time makes a supply ofin a returnable container tofor the purpose of making in that province a registranttaxable supply of the beverage in the container in circumstances in which section 156 or 167 applies and, if those sections had not applied, subsection (3) would not have applied to the supplierregistrant will charge a returnable container charge in respect of the supplycontainer and subsectionbe (4) would have appliedrequired to thecollect registranttax in respect of the container,supply,
    Full text

    Subject to subsection (9), if a registrant acquires, in a province in which an Act prescribed for the purposes of paragraph (2)(b) applies, a beverage in a returnable container for the purpose of making in that province a taxable supply of the beverage in the container in circumstances in which the registrant will charge a returnable container charge in respect of the container and be required to collect tax in respect of the supply,

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

    For the purposes of this Part, where a supplier at any time makes a supply of a returnable container to a registrant in circumstances in which section 156 or 167 applies and, if those sections had not applied, subsection (3) would not have applied to the supplier in respect of the supply and subsection (4) would have applied to the registrant in respect of the container,