Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226(8)(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
    if the registrant shallmakes bea supply in that province of the beverage in circumstances in which the registrant is deemed under that paragraph to have receivedmade a supply of a service in respect of the containercontainer, immediatelyneither afterthe consideration for the supply of that timeservice andnor to have paid immediately after that timeany tax in respect of thethat supply equalshall tobe included in determining the amountnet determinedtax underof paragraphthe (a).registrant.
    Full text

    if the registrant makes a supply in that province of the beverage in circumstances in which the registrant is deemed under that paragraph to have made a supply of a service in respect of the container, neither the consideration for the supply of that service nor any tax in respect of that supply shall be included in determining the net tax of the registrant.

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

    the registrant shall be deemed to have received a supply of the container immediately after that time and to have paid immediately after that time tax in respect of the supply equal to the amount determined under paragraph (a).