Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 272.1(3)(b)

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.

  1. 2018-12-13 to present available View Source
    in any other case, the supplycase isof deemedmanagement toor haveadministrative been made for considerationservices that becomesare duerendered atby thea timegeneral thepartner supplyof isan madeinvestment equallimited partnership to the fairinvestment marketlimited valuepartnership atunder thatan timeagreement for the particular supply of thethose property or service acquired by the partnership determined as if the person were not a member of the partnership and were dealing at arm’s length with the partnership.services,
    Full text

    in the case of management or administrative services that are rendered by a general partner of an investment limited partnership to the investment limited partnership under an agreement for the particular supply of those services,

  2. 2003-01-01 to 2018-12-13 View Source

    in any other case, the supply is deemed to have been made for consideration that becomes due at the time the supply is made equal to the fair market value at that time of the property or service acquired by the partnership determined as if the person were not a member of the partnership and were dealing at arm’s length with the partnership.