Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(8)(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 registrant shall be deemed to have madeif a supply of a service in respect of the container atis deemed under that time andparagraph to have collectedbeen atmade thatto timethe registrant, the tax in respect of the supply calculated onof the considerationservice that the registrant would charge if the registrant made the supply to a person with whom the registrant was dealing at arm’s length, and subsection (3) doesshall not applybe to the registrantincluded in respectdetermining an input tax credit of the supply;registrant; and
    Full text

    if a supply of a service in respect of the container is deemed under that paragraph to have been made to the registrant, the tax in respect of the supply of the service shall not be included in determining an input tax credit of the registrant; and

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

    the registrant shall be deemed to have made a supply of the container at that time and to have collected at that time tax in respect of the supply calculated on the consideration that the registrant would charge if the registrant made the supply to a person with whom the registrant was dealing at arm’s length, and subsection (3) does not apply to the registrant in respect of the supply; and