Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 261.31(2)

E-15 — Excise Tax Act · 4 versions · View current text

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

  1. 2017-12-14 to present available View Source
    If tax under subsection 165(2), sections 212.1 or 218.1 or Division IV.1 is payable by a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix), other than a selected listed financial institution, or by a prescribed person and prescribed conditions are satisfied, the Minister must, subject to section 261.4, pay a rebate to the financial institution or person equal to the amount determined in prescribed manner.
    Full text

    If tax under subsection 165(2), sections 212.1 or 218.1 or Division IV.1 is payable by a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix), other than a selected listed financial institution, or by a prescribed person and prescribed conditions are satisfied, the Minister must, subject to section 261.4, pay a rebate to the financial institution or person equal to the amount determined in prescribed manner.

  2. 2012-12-14 to 2017-12-14 View Source
    If tax under subsection 165(2), sections 212.1 or 218.1 or Division IV.1 is payable by a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix), other than a selected listed financial institution, isor the recipient ofby a supplyprescribed of a specified service, tax under subsection 165(2), 218.1(1) or 220.08(1) is payable in respect of the supplyperson and prescribed conditions are satisfied, the Minister shall,must, subject to section 261.4, pay a rebate to the financial institution or person equal to the amount determined in prescribed manner.
    Full text

    If tax under subsection 165(2), sections 212.1 or 218.1 or Division IV.1 is payable by a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix), other than a selected listed financial institution, or by a prescribed person and prescribed conditions are satisfied, the Minister must, subject to section 261.4, pay a rebate to the financial institution or person equal to the amount determined in prescribed manner.

  3. 2010-07-01 to 2012-12-14 View Source
    WhereIf a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix), other than a selected listed financial institution, is the recipient of a supply of a specified service andservice, tax under subsection 165(2), 218.1(1) or 220.08(1) is payable in respect of the supply,supply and prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the financial institution equal to the amount determined in prescribed manner.
    Full text

    If a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix), other than a selected listed financial institution, is the recipient of a supply of a specified service, tax under subsection 165(2), 218.1(1) or 220.08(1) is payable in respect of the supply and prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the financial institution equal to the amount determined in prescribed manner.

  4. 2003-01-01 to 2010-07-01 View Source

    Where a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix), other than a selected listed financial institution, is the recipient of a supply of a specified service and tax under subsection 165(2), 218.1(1) or 220.08(1) is payable in respect of the supply, the Minister shall, subject to section 261.4, pay a rebate to the financial institution equal to