Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 226.1(2)

E-15 — Excise Tax Act · 1 version

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2003-01-01 to 2007-06-22 View Source

    A charity may not claim a deduction under subsection (1) in respect of a supply of a returnable container made to the charity unless the deduction is claimed in a return under this Division filed by the charity not later than the day on or before which the return under this Division is required to be filed for the last reporting period of the charity that ends within four years after the end of the reporting period in which the particular supply is made.