← Historical versions

Versions of s. 261.31(2)(a)

E-15 — Excise Tax Act · 1 version

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

  1. 2003-01-01 to 2010-07-01 View Source

    where the tax is payable under subsection 165(2), the amount determined by the formula A × B where A is the amount of that tax, and B is the extent (expressed as a percentage) to which the financial institution may reasonably be regarded as holding or investing funds for the benefit of persons who are resident outside the participating provinces; and