Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 237(3)

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. 2008-01-01 to present available View Source
    For the purposes of subsection (1), whereif a registrant’s instalment base for a reporting period is less than $1,500,$3,000, it shall beis deemed to be nil.
    Full text

    For the purposes of subsection (1), if a registrant’s instalment base for a reporting period is less than $3,000, it is deemed to be nil.

  2. 2003-01-01 to 2008-01-01 View Source

    For the purposes of subsection (1), where a registrant’s instalment base for a reporting period is less than $1,500, it shall be deemed to be nil.