Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 259.1(2)

E-15 — Excise Tax Act · 3 versions · View current text

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

  1. 2018-12-13 to present available View Source
    The Minister shall, subject to subsection (3), pay a rebate to a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person equal to the amount of tax under subsection 165(1) or section 212 that became payable in the claim period by the person in respect of the acquisition or importation of specified property if
    Full text

    The Minister shall, subject to subsection (3), pay a rebate to a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person equal to the amount of tax under subsection 165(1) or section 212 that became payable in the claim period by the person in respect of the acquisition or importation of specified property if

  2. 2012-06-29 to 2018-12-13 View Source
    WhereThe Minister shall, subject to subsection (3), pay a rebate to a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person acquiresequal to the amount of tax under subsection 165(1) or imports,section otherwise212 thanthat forbecame payable in the purposeclaim period by the person in respect of supplythe byacquisition wayor importation of sale,specified property that isif
    Full text

    The Minister shall, subject to subsection (3), pay a rebate to a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person equal to the amount of tax under subsection 165(1) or section 212 that became payable in the claim period by the person in respect of the acquisition or importation of specified property if

  3. 2003-01-01 to 2012-06-29 View Source

    Where a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person acquires or imports, otherwise than for the purpose of supply by way of sale, property that is