Versions of s. 261.01(1), definition “provincial pension rebate amount”, para (a)

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.

2017-12-14 to present available View Source

if the pension entity is a selected listed financial institution throughout the claim period, the total of all amounts, each of which is determined for a participating province by the formula A × B × C/D where A is the pension rebate amount of the pension entity for the claim period, B is the pension entity’s percentage for the participating province for the taxation year for the purposes of C in the formula in subsection 225.2(2), C is the tax rate for the participating province, and D is the rate set out in subsection 165(1); and

Full text

if the pension entity is a selected listed financial institution throughout the claim period, the total of all amounts, each of which is determined for a participating province by the formula A × B × C/D where A is the pension rebate amount of the pension entity for the claim period, B is the pension entity’s percentage for the participating province for the taxation year for the purposes of C in the formula in subsection 225.2(2), C is the tax rate for the participating province, and D is the rate set out in subsection 165(1); and
2010-07-12 to 2017-12-14 View Source

if the pension entity is a selected listed financial institution throughout the claim period, the total of all amounts, each of which is determined for a participating province by the formula A × B × C/D where A is the pension rebate amount of the pension entity for the claim period, B is the pension entity’s percentage for the participating province for the taxation year for the purposes of C in the formula in subsection 225.2(2), C is the tax rate for the participating province, and D is the rate set out in subsection 165(1); and