Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 261.4(d)

E-15 — Excise Tax Act · 2 versions

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

  1. 2010-07-01 to 2012-12-14 View Source
    inprescribed thecircumstances, caseif ofany, a rebate under section 261.1 or 261.3, the rebate is substantiated by a receipt for an amount that includes consideration, totalling at least $50, for taxable supplies (other than zero-rated supplies) in respect of which the person is otherwise eligible for a rebate under that section; andexist.
    Full text

    prescribed circumstances, if any, exist.

  2. 2003-01-01 to 2010-07-01 View Source

    in the case of a rebate under section 261.1 or 261.3, the rebate is substantiated by a receipt for an amount that includes consideration, totalling at least $50, for taxable supplies (other than zero-rated supplies) in respect of which the person is otherwise eligible for a rebate under that section; and