Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 260(1)

E-15 — Excise Tax Act · 1 version · View current text

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

  1. 2003-01-01 to present available View Source

    Where a person that is a charity or a public institution is the recipient of a supply of property or a service, has paid tax in respect of the supply and has exported the property or service, subject to subsection (2), the Minister shall pay a rebate to the person equal to the amount of tax paid in respect of the supply.