Versions of s. 233(2)(a)(ii)

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.

2006-06-22 to present available View Source

the total consideration for all supplies (in this subparagraph referred to as the “non-participating provinces’ supplies”) that are specified supplies to which subsection 165(2) did not apply by the amount determined by the ~~formula(100/107)~~formula(100%/A) × AB where A is the total of 100% and the rate set out in subsection 165(1), B is if the particular person has made an election under this subsection that is in effect for that fiscal year, the part of the dividend that is in respect of the non-participating ~~provinces’~~province’s supplies, and in any other case, the amount determined by the ~~formula(B/C)~~formula(C/D) × DE where BC is the portion of the total of the values determined, in computing the specified amount in respect of the dividend, for B and D in subsection (1) that is attributable to supplies made in non-participating provinces, CD is the total referred to in the description of B,C, and DE is the specified amount in respect of the dividend; and

Full text

the total consideration for all supplies (in this subparagraph referred to as the “non-participating provinces’ supplies”) that are specified supplies to which subsection 165(2) did not apply by the amount determined by the formula(100%/A) × B where A is the total of 100% and the rate set out in subsection 165(1), B is if the particular person has made an election under this subsection that is in effect for that fiscal year, the part of the dividend that is in respect of the non-participating province’s supplies, and in any other case, the amount determined by the formula(C/D) × E where C is the portion of the total of the values determined, in computing the specified amount in respect of the dividend, for B and D in subsection (1) that is attributable to supplies made in non-participating provinces, D is the total referred to in the description of C, and E is the specified amount in respect of the dividend; and
2003-01-01 to 2006-06-22 View Source

the total consideration for all supplies (in this subparagraph referred to as the “non-participating provinces’ supplies”) that are specified supplies to which subsection 165(2) did not apply by the amount determined by the formula(100/107) × A where A is if the particular person has made an election under this subsection that is in effect for that fiscal year, the part of the dividend that is in respect of the non-participating provinces’ supplies, and in any other case, the amount determined by the formula(B/C) × D where B is the portion of the total of the values determined, in computing the specified amount in respect of the dividend, for B and D in subsection (1) that is attributable to supplies made in non-participating provinces, C is the total referred to in the description of B, and D is the specified amount in respect of the dividend; and